General Information

GENERAL INFORMATION

December 12 – 2:00 – 5:00 pm ET

SALT Year-End Tax Accounting Class 

The SALT Year-End Tax Accounting Class session will cover the basic components of the multistate tax provision calculation including valuation allowances, ASC 740-10 (formerly FIN 48), ASU 2023-9: Income Tax Disclosure requirements and any related calculations due to new legislation and audit controversies. The session will also include best practice suggestions and recommend tools and resources for use in the year-end close documentation and footnote process. The session is designed to cover the basics for first year preparers, but advanced enough to provide a planning and coordination roadmap for more seasoned preparers.  No advance preparation is needed. The session is open to tax professionals from industry (both COST member and non-COST member companies) and from practitioner firms.

Curriculum:  This session will cover the basic components of the multistate tax provision calculation including valuation allowances, ASC 740-10 (formerly FIN 48), ASU 2023-9: Income Tax Disclosure requirements and any related calculations due to new legislation and audit controversies. The session will also include best practice suggestions and recommend tools and resources for use in the year-end close documentation and footnote process. The session is designed to cover the basics for first year preparers, but advanced enough to provide a planning and coordination roadmap for more seasoned preparers. 

Instructors

Amy Camilleri, Pfizer
Jonathan Mieritz, Corteva Agriscience
Arthur Parham, Retired General Tax Advisor of Entergy Services LLC
Frances Sewell, Pfizer
Patrick Waldo, Nationwide
Michael Woo, Retired

Registration for the SALT Year-End Tax Accounting Class session can be done online at any time prior to 2:00 pm, December 12^th.

Registration Fees

 
Continuing Education:

COST will assist you in applying for Continuing Education credit for the COST Forum on US SALT for European Companies. COST is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org