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Program Guide
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Dbriefs U: Faculty

Webcasts and Supplemental Material
Dbriefs U Fall '10 - New webcasts available August 2
New this fall:
New webcasts will be available to preview here as they are recorded this summer.

Select a topic below to read about each webcast, view presentation slides, and download supplemental material.

New this fall

Note: Tax and HR, Accounting for Income Tax Uncertainties, and Deferral of Foreign Earnings will not be offered again Fall '10 semester.

NEW THIS FALL
The Tax Legislative Process — A Little Knowledge Goes a Long Way
Mark Garay, Jeff Kummer and Maggie Zellers (host)

Constant changes to the U.S. Tax Code make the work of accounting and tax professionals dynamic and challenging. What aspects of tax policy and law-making should you know for success in your job and career? We'll discuss:

  • Drivers of tax law change, including social reform, economic conditions, and changing government priorities.
  • The path through Congress - how tax policy influences actual legislation, including examples such as the estate tax.
  • Lobbyists and other players behind the scenes, and process issues such as reconciliation and pay-go budget rules.

Understand how changing tax laws, and the legislative process behind them, create opportunities for professional growth and specialization. 44 minutes


*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL
Taxation of Subchapter C Corporations — Beyond the Tax Return
Eric Gerstein, Jon Schwebach, and Wolfe Tone (host)

While individuals own the stock of U.S. corporations, the Internal Revenue Code treats individual and corporate taxpayers very differently. What issues arise in corporate taxation that tax professionals address? We'll discuss:

  • What constitutes a C corporation, how it is taxed, and the differences between corporate and individual taxation.
  • Tax deductions unique to corporations, such as certain types of interest, capital losses, and the Section 199 deduction.
  • Tax planning techniques, including accounting periods and methods - cash versus accrual, acceleration of expenses, and deferral of income.
  • Tax issues associated with the life of a corporation, from formation to liquidation.

Discover the interesting and dynamic world of corporate taxation.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL
The Role of Tax in Mergers and Acquisitions — Why Tax Structure Matters
Wesley Chapman, Todd Videbeck, and Wolfe Tone (host)

The tax structure of a business merger, acquisition, or sale can enhance the value of almost any deal. What role do tax professionals play in the process? We'll discuss:

  • Tax issues in each stage of the M&A life cycle, from strategy and due diligence, to deal structuring, closing, and post-merger integration.
  • Strategic versus financial buyers - key objectives each try to achieve through transaction tax structures.
  • Types of transaction structures, including mergers, stock purchases, asset purchases, and joint ventures.
  • Practical application of common transaction structures in various deals.

Learn the knowledge and skills needed for tax professionals to support successful M&A transactions.

Register Download supplemental material* (coming soon)

*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL
International Financial Reporting Standards — The Road Ahead for Accounting and Tax
Nathan Andrews and Jodie Beining

The global trend toward the adoption of IFRS as the global accounting standard continues. What should accounting students and professionals expect on the road ahead? We'll discuss:

  • Differences between IFRS and U.S. GAAP and the status of conversion in the U.S. and abroad.
  • Implications of IFRS for tax accounting, planning, and compliance in the U.S. and, on a wider scale, in a world where 120 countries are converting to IFRS.
  • How corporations are preparing for conversion, including organizational, process, and technology changes.

Learn how IFRS adoption presents opportunities and challenges for U.S. accounting and tax professionals.

Register Download supplemental material* (coming soon)

*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL

The Alternative Minimum Tax — The Least Understood Issue in Individual Taxation Today

Lynn Beegle, Jay Forkan, and Craig deLucia

Originally designed to tax the wealthy, the Alternative Minimum Tax (AMT) now affects many middle-class Americans. More tax professionals need to understand the complexities of the AMT to help themselves and clients minimize exposure to it. We'll discuss:

  • What AMT is and why it was enacted, its unintended consequences, and, in an era of changing tax rates, why its structure hasn't changed.
  • Factors that can drive individuals into the AMT, including real estate taxes, state taxes, investment income, depreciation, and miscellaneous itemized deductions.
  • Planning strategies, including the timing of payments, review of net operating loss deductions, and exercising stock options.

Learn why the AMT is one of the most important issues in individual taxation and how tax professionals can deal with it proactively.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL

Financial Reporting of Income Taxes — The Best of Both Worlds for Tax Practitioners

Vickie Carr, Kathleen McEligot, and Neil Traubenberg, International President, Tax Executives Institute

Tax practitioners today need to understand the financial reporting rules for income taxes as well as the technical tax rules. Knowing how to account for income taxes is one of the most sought after skill sets in the marketplace. We'll discuss:

  • U.S. Generally Accepted Accounting Principles (GAAP) for income tax accounting, including required financial statement disclosures (ASC 740).
  • Accounting for income tax uncertainties and the two-step process for recognizing uncertain tax benefits in financial statements.
  • What the investor community looks for in the financial statement disclosures of income taxes.
  • Best practices for tax departments on effective teaming with the accounting and finance functions in the provision process.

Learn why it's important for tax practitioners to keep current on accounting standards and to understand the roles played by corporate tax departments and tax advisory firms in accounting for income taxes. 54 minutes


*Email dbriefsu@deloitte.com for supplemental material solutions.

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NEW THIS FALL

The Four Cornerstones of International Taxation

Tim Tuerff and Brandon Bingham

Cross-border transactions open new markets for U.S. and non-U.S. businesses of many sizes. What international tax issues arise from cross-border flows? We'll discuss:

  • Taxation of profits derived from a U.S. business by a non-U.S. company.
  • U.S. withholding tax imposed on payments made to non-U.S. persons or foreign corporations by U.S. persons or corporations.
  • A U.S. company's deferral of U.S. taxation on earnings derived from foreign subsidiaries.
  • Foreign tax credits claimed by a U.S. company based on foreign income taxes it incurs, directly or indirectly, in a foreign country.

Learn the four fundamental principles of international taxation and ways tax professionals address them. 56 minutes

Register Download Supplemental Material* (coming soon)

*Email dbriefsu@deloitte.com for supplemental material solutions.

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Tax essentials

Careers in Taxation — A World of Opportunity Beyond the 1040
Host/Presenter: Wolfe Tone
Presenters: Maggie Zellers and Mike Horina, Senior Director, Tax and Treasury, DeVry Inc.

A tax professional's life is more than just cranking out tax returns. As trusted business advisors, tax professionals can influence a company's bottom line or a family's financial goals. So what's involved? We'll discuss:

  • Starting a career in tax - comparisons between corporate and public accounting roles, including expectations, responsibilities, career progression, and personal development.
  • A day in the life of a new tax consultant in a public and private tax department.
  • Career preparation - what it takes to be successful in this dynamic yet challenging tax environment.

Learn about the many dimensions of a career in taxation and what you can do to prepare.

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The Impact of Tax on Corporate Decision Making — How Its Role is Evolving in Today's Economy
Host: Wolfe Tone
Presenters: Chet Wood, Chairman & CEO, Deloitte Tax LLP and Patti Johnson, Vice President, Tax, Target Corporation

The tax department's influence on the success of an enterprise is often underestimated and misunderstood. What should business majors know to be effective today? We'll discuss:

  • The impact of tax on corporate cash planning and overall strategy - what has changed and why?
  • How tax executives balance today's urgent issues - the acute need for cash, addressing monetary and reputational risks, resource challenges, and still achieving lower effective tax rates - while maintaining required levels of quality, efficiency, compliance, and transparency.
  • How corporate tax departments and professional services firms team to achieve optimal results.

Understand the dynamic world of corporate tax and its expanding responsibilities across the enterprise.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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The Art and Science of Entity Choices
Host: Wolfe Tone
Presenters: Jim Calzaretta and Jon Oleksyk

Business owners use different entity types to achieve various business and tax objectives. What factors should be considered in the decision-making process and what are the potential consequences? We'll discuss:

  • An overview of entity choices - C and S corporations, partnerships, LLCs, and sole proprietorships - and how they are taxed.
  • Pros and cons of each entity type and issues that arise during business formation, operation, and liquidation.
  • How companies today incorporate multiple entity types into their business strategies.

Learn about the pivotal role tax professionals play in sorting out the business and tax implications of entity choices.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Note: Tax and HR, Accounting for Income Tax Uncertainties, and Deferral of Foreign Earnings will not be offered Fall '10 semester.

Business Tax Credits — Carrot or Stick?
Host: Scott Dinwiddie
Presenters: Gary Hecimovich and Jim Watts

Governments often use tax credits as policy tools to influence business and public behavior. How can businesses, governments, and the public benefit from credits? We'll discuss:

  • A historical perspective on tax credits and how they steer issues such as job creation, energy usage, and the environment.
  • Distinctions between tax credits and discretionary incentives - their intent, application, and benefits.
  • State audit and defense issues that impact the life expectancy of credits and the calculation of their worth.

Learn about this niche area of the tax profession and how current lawmakers may leverage tax credits to reshape public policy and business decisions. 58 minutes


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Individual Income Taxation — Understanding and Reporting Capital Gains and Losses
Host: Wolfe Tone
Presenters: Bill Dexter and Christine Lussier

Preferential tax treatment makes capital gains and losses a popular area of tax planning for individuals and businesses. What basic principles should you know? We'll discuss:

  • What constitutes a capital asset, and how are different types of capital gains and losses created?
  • Calculations and reporting, including loss limitations and tips for interpreting Forms 1099-B and 1099-DIV and preparing Form 1040.
  • Specific tax basis situations and holding periods, including what constitutes long-term versus short-term gains.

Understand how to use capital gains and losses in tax planning and learn basic techniques for interpreting and completing related tax forms. 43 minutes.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Effective Writing — What, When, and How to Say It Electronically

Host: Scott Dinwiddie
Presenter: Joan Millett

Email is now the predominate form of written communication in business today. How do successful professionals use email to communicate effectively? We'll discuss:

  • Keys to effective writing, such as targeting your reader, formulating persuasive and informative statements, using appropriate tone, and making time to self-edit.
  • Roles of electronic communication in the enterprise today, including information, persuasion, and documentation.
  • Considerations for incoming and outgoing messages, including overall volume, confidentiality and privacy, etiquette, and traceability.

Discover how effective email communication can expand your professional skills and help you stand out from the crowd. 59 minutes.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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IRS Disputes — How Tax Controversies are Resolved

Host: Elizabeth Drigotas
Presenters: Bob Brazzil and Bryan Slone

Beyond acting as technical and planning advisors, tax professionals are also skilled negotiators who deal with IRS exams, appeals, and notices. Handling IRS disputes is a stimulating and challenging aspect of tax that lets practitioners exercise personal relationship skills and the art of negotiation. We'll discuss:

  • The IRS — how it functions, is organized, and approaches taxpayer disputes.
  • After the examination notice arrives — how the IRS gathers information, procedural safeguards for the taxpayer, and key decision points at each stage of the audit.
  • Current enforcement strategies, including application of penalties.

Learn from the ground up how successful tax professionals approach the resolution of tax controversies. 50 minutes.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Partnerships and LLCs — Understanding a Popular but Complex Entity Choice

Host: Jim Calzaretta
Presenters: Boake Munsch and Wolfe Tone

Partnerships represent one of the last opportunities for innovative planning. The more practitioners understand the complex rules of partnership taxation, the more value they can provide. We'll discuss:

  • What partnerships are and their relevance in today's business environment, including why they are an entity of choice for many businesses and the benefits partnerships offer over other entities.
  • Practical considerations for structuring partnership deals, including understanding the "deal," choosing the right partners, and managing operational issues and exit strategies.
  • Common uses of partnerships and LLCs, including hedge funds, private equity, real estate, and corporate joint ventures.

Discover how tax professionals help establish, maintain, and exit partnerships and learn how they deal with real-world partnership issues. 43 minutes.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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State Taxation — The Last Piece of the U.S. Tax Puzzle?
Host: Wolfe Tone
Presenters: Linda Bonelli and Margot Howard

Fifty unique tax jurisdictions make corporate tax planning and compliance highly dynamic, especially in a down economy. How do tax professionals help pull all the pieces together? We'll discuss:

  • The economy's impact on state budgets - why and how states pressure businesses to pay more taxes.
  • How companies operating in multiple states determine the taxes owed in each state and manage their tax exposure when facing more aggressive audits.
  • The federal government's influence on state taxation, and approaches states use to decide whether to tax a business within its jurisdiction.

Explore the basics of state taxation and learn the important role of tax professionals in this fascinating area.
45 minutes


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Tax Basics — What Every Accounting Major Should Know
Host: Jim Schlesser
Presenters: Joanna Theis and Kate Mantzke, Keiso Professor of Accountancy, Northern Illinois University

Virtually all business decisions have both financial reporting and tax implications. So how do these two areas of accounting relate and what does their interaction mean for businesses? We'll discuss:

  • The amazing variety of taxes, who makes and implements tax laws, and the social and economic goals of tax policy.
  • The foundational role of GAAP financial statements in tax accounting.
  • Taxation's surprising influence on how business activities are structured and when deals are done.
  • Why there's more to the practice of tax than preparing tax forms.

Learn about the vital role taxation plays in the conduct of business and explore this fascinating area of accounting. 46 minutes.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Tax Research — The Foundation Every Tax Professional Builds On

Amy Magenheim and Bart Massey

Tax research is at the heart of what tax professionals do to substantiate and support tax positions. What are the critical concepts you should master? We'll discuss:

  • Defining, investigating, and drawing conclusions about the facts surrounding tax issues.
  • Leading practices in tax research - understanding the evolving nature of facts; using sources of technical information, discerning different levels of authority; citing references; and building effective documentation.
  • Examples to illustrate key points.

Learn the critical role that tax research plays in tax planning and compliance.


*Email dbriefsu@deloitte.com for supplemental material solutions.

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Note: Tax and HR, Accounting for Income Tax Uncertainties, and Deferral of Foreign Earnings will not be offered Fall '10 semester.

 


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Spring '10 webcasts will be available through summer. Descriptions, webcast links, and supplemental material are now available here.

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