Avoiding the Pitfalls in AB5: California’s New Approach to Classifying Workers | 4204342C

Date :
April 21, 2020 11:00 AM - 1:00 PM
Location :
Webcast
Facility :
Webcast Rebroadcast
Level of Difficulty :
Overview
Member Price :
75.00
Nonmember Price :
101.00
CPE Credits :
CPE 2.00, MCLE 1.50
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Join CalCPA instructors Kathleen Wright, CPA, J.D., LL.M, Annette Nellen, CPA, CGMA, Esq., Arthur (Kip) Dellinger, CPA and Mark Terman, Esq. as they breakdown the issues with worker classification and California’s AB5 legislation.

Objectives:

  • Recognize how AB5 will affect CPAs and other employers
  • Identify the tax implications for workers who may be reclassified under AB5.
  • Recognize the new ABC test for classifying workers as independent contractors or employees
  • Determine what advice a CPA can and cannot give in regards to AB5 and labor law.

Major Subjects:

  • Worker classification in general
  • Dynamex Decision
  • ABC Test
  • Tax ramifications
  • Ethical considerations
  • What is on the horizon

Advanced Prep:

None

Misc. Information:

N/A
Level of Difficulty:
Overview
Field of Interest:
Taxes
Prerequisites:
None
Designed For:
CPAs, attorneys and professional staff

Instructors

Arthur J. Dellinger, CPA
As senior tax partner at Cooper Moss Resnick Klein & Co. LLP, Kip Dellinger provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters; this includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. He also represents clients in tax controversy matters and provides services to tax counsel in civil tax matters. He has written several dozen articles and is a nationally recognized speaker in the areas of tax standards and tax procedure and technical tax matters. Dellinger is a recipient of the Saul Braverman Memorial Award of the CalCPA’s Committee on Taxation for distinguished service in tax practice. He is the recipient of the CalCPA Education Foundation’s 2013-2014 Award for Instructor Excellence, and is a recipient of a 2015 APEX Award for Publication Excellence for Feature Writing. He wrote the “Policy and Practice” column for Tax Notes magazine for several years, is the former columnist for tax practitioner conduct standards and ethics for TAXES (CCH) magazine, and is quoted multiple times in As Sure As Death (2015 edition), a leading compendium of quotations about taxes. Dellinger serves on the AICPA Tax Division’s Tax Executive Committee and is a past chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full-day courses on tax practice standards, conduct and quality control for California CPAs and quality control in a tax practice for the CalCPA Education Foundation. He also co-authors and teaches courses in avoiding tax malpractice and tax practice and procedure for California CPAs for the Foundation. Dellinger has spoken before the USC Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar on multiple occasions. He is frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups and has presented several national webcasts for CCH on the topics of FIN 48 for private companies, federal tax practice standards, and tax practice quality control matters and foreign income tax reporting and disclosure. Dellinger joined Cooper Moss Resnick Klein & Co. LLP in the San Fernando Valley in January 2012. He continues to maintain an office in Santa Monica.
Annette Nellen, CGMA, CPA, Esq.
Annette Nellen is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy. Nellen chairs the AICPA Tax Executive Committee and serves on the AICPA Tax Reform Task Force. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee and past member of the California Bar Taxation Section’s Executive Committee. She is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. Nellen is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor and author for the Southwestern Federal Taxation textbooks, and is a regular contributor for the AICPA Tax Insider and Tax Analyst’s State Tax Notes’ “Moving Forward?” column. She is a frequent speaker on tax updates, tax ethics, new economy tax matters, and tax reform. Nellen maintains the 21st Century Taxation website and blog, as well as several websites on tax reform, state tax nexus, e-commerce taxation, and virtual currency/blockchain taxation. She has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2015, she was appointed to the Advisory Council to the Executive Director of the California Board of Equalization for a two-year term. Nellen is a graduate of CSU Northridge (bachelor’s degree in accounting), Pepperdine (master of business administration), and Loyola Law School (juris doctor degree). Prior to joining SJSU in 1990, she was with Ernst & Young and the IRS.
Mark E Terman, Esq.
Mark Terman is partner in the national law firm of Drinker Biddle & Reath, LLP where he handles labor and employment litigation and counseling matters for employers and their management. Mark is based in Los Angeles and serves clients from the firm's 11 offices in 8 States His clients range from midsize companies and professional services firms to large national companies, including defense contractors. He counsels his clients in claim prevention, crisis situations, hiring, policy, discipline and termination matters, and he represents them in federal and state court, arbitration and government litigation and other proceedings. Mark's employment litigation experience extends to wrongful termination, discrimination and sexual harassment, trade secret, fraud and other business torts, wage & hour, and unfair labor practices matters. He served as general counsel for the UCLA Alumni Association for eight years and as a member of its Board of Directors, and as a member of the Board of Directors of the Children’s Nature Institute. Currently, Mark serves as a member of the Board of Trustees of the Ronald MacDonald House in Los Angeles. Mark served as a California Superior Court appointed arbitrator in over 25 cases. Every year from 2004 through and including 2013, his peers selected him as a California “Super Lawyer”. Mark speaks to and writes for client and industry groups on litigation avoidance and management, wage and hour issues, trade secret protection, and avoiding sexual harassment, among other emerging employment law topics. He has several times chaired the CalCPA Education Foundation’s annual Employment Practices Conference and served on the conference’s planning committee for some 10 years. Mark earned his juris doctorate from Loyola Law School in 1983, where he served on the Law Review. In August 1986, he attended Hastings College of Law as an attorney for jury trial training. He earned his bachelor’s degree from University of California, at Los Angeles.
Kathleen K Wright, CPA
Kathleen K. Wright, CPA, Esq., has been practicing in the field of tax for over 40 years. She has worked in public accounting, private industry as a financial controller, and now has her own practice which specializes in client representation and expert witness assignments. She is also the director of the State and Local Tax Program at Golden Gate University, where she is a full-time professor. Wright is one of three co-authors of the CCH Expert Treatise on State and Local Tax - State Taxation of Income and Other Business Taxes. She also publishes a monthly column in State Tax Notes published by Tax Analysts. She holds a juris doctor degree, a master’s degree in business administration (in taxation), and a master of laws degree (in taxation).

Materials:

  • Materials - eBook