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The New York State Tax Law Changes: What You Need to Know

Length: 2 hours 36 minutes

On March 31, 2014, Governor Cuomo signed into law the most comprehensive corporate tax law changes in the tax’s long history. The sweeping changes will materially impact corporations doing business in the Empire State. This CLE will dissect each area of change including nexus, the income tax base, apportionment, net operating losses and a variety of new and existing tax credits. Practitioners who represent corporations big and small will benefit from this in-depth review.  

Agenda

9–9:25 am                 Opening & New Nexus Provision
                                   Raymond J. Freda

9:25–9:50 am            Unitary Filing Comes to New York
                                   Jack Trachtenberg

9:50–10:25 am          New Corporate Tax Base & Tax Rates
                                   Jeffrey Reed    

10:25–10:35 am       Break


10:35–11:25 am      Apportionment NYS Move to Market Based Sourcing                          

                                  Jonathan Robin    

11:25–11:50 am      New Net Operating Loss Rules
                                  Debra Herman    

11:50–12:00 pm     Questions and Answers

CLE credit: New York: 3.0 professional practice; New Jersey: 3.1 general MCLE; California & Pennsylvania: 2.5 general MCLE


Original Recording Date: 12/4/2014


Produced By:

New York City Bar Association

Course Materials

  • NYS Tax Law Changes Coursebook
  • Affirmation Document