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Seminars & EventsOur attorneys frequently speak at trade association conferences, industry events, and other special events. Devine Millimet hosts seminars, webinars and other workshops throughout the year to provide our clients and business colleagues with important updates and upcoming changes in the current local, state and federal laws. Below you can find a list of speaking engagements and events. For a detailed list of other seminars and webinars we have presented during the past year, please visit our archives. To receive invitations to firm seminars and workshops, please send an email to: firm-info@devinemillimet.com.
Upcoming Seminars & EventsThe Affordable Care Act and Legislative Update Wednesday, May 22, 2013 08:30 AM Complimentary The seminar will be held at the SERESC Conference Center in Bedord, NH. Registration and networking will begin at 8:30 a.m. Our presentations will begin at 9:00 a.m. and will end at 11:30 p.m.
Please join Devine Millimet for a complimentary breakfast seminar designed to help you address the new and ongoing challenges faced by employers, including:
The Affordable Care Act: The ACA is the main focus of this seminar. Attorney Pat McGrath will provide an update on the most recent federal regulations surrounding the ACA, including the pay-or-play system and cost-effective options available to employers under the new law. Non-Compete and Non-Solicitation Agreements: Do you know the parameters governing when and how these agreements must be given to new hires and current employees? Attorney Harper Marshall, of Devine Millimet’s corporate department, will provide an overview of these restrictive covenants in light of new state legislation governing them and will offer strategies for avoiding common mistakes. Other Legislative Update: Attorney Peg O’Brien and Attorney Anne Scheer will provide an update on other recent legislative changes that impact the workplace, including changes impacting Family and Medical Leave Act policies and practices in the workplace.
New Hampshire Compensation Deduction – Applicable Standards for 2010 & Post-2010 Taxable Periods Tuesday, May 28, 2013 08:30 AM $135 Seminar Description:
This is a ½ day seminar (4 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. The New Hampshire General Court has changed New Hampshire’s reasonable compensation deduction for owners of corporations, limited liability companies, partnerships, and proprietorships in 2010 and again for taxable years beginning on or after January 1, 2011. We will examine the provisions of the 2010 & 2011 laws, the Administrative Rule for reasonable compensation adopted by the Department of Revenue Administration, the appeal process, and the new burden of proof in detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2010 and subsequent years; and the use of Internal Revenue Code Section 162, Treasury Regulations, and Federal Court precedent to determine reasonable compensation and planning opportunities that are available. Program Designed For: This seminar is designed for tax professionals whose clients have business activity within New Hampshire and deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses. Participants should have a general knowledge of the Business Profits Tax and tax principals relating to compensation deductions under the United States Internal Revenue Code.
Seminar Schedule:
When: May 28, 2013, 8:00 a.m. registration. Seminar 8:30 a.m. to 12:15 p.m. Location: 1750 Elm Street, Suite 403, Manchester, NH 03104.(directions) Sponsor: New Hampshire Society of CPAs Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website. Speakers: Jon. B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA This program will qualify for 4.0 hours of CPE based on 50 minute hour The Nuts & Bolts of Buying and Selling New Hampshire Businesses Tuesday, May 28, 2013 01:00 PM Registration Cost: $175.00 Seminar Description: This four-hour seminar will explore issues of interest for accountants who advise their clients in connection with buying or selling a New Hampshire business. The issues will include how to assemble an appropriate team of professional advisors, pre-positioning the target company for a sale or purchase, identifying various types of possible structures including asset sales, stock sales, mergers, ESOP's and joint ventures. Transaction documentation and lingo will be explained ranging from Confidentiality Agreements, Letters of Intent, Due Diligence, Virtual Data Rooms, Definitive Documentation, and post-closing matters. The discussion will go into depth with regard to routine and non-routine representations and warranties, indemnification provisions, earn-outs, escrows and what to expect for boilerplate provisions.
Program Designed For: Accountants who advise their clients in connection with buying or selling a New Hampshire business.
Seminar Schedule: When: May 28, 2013, 1:00 p.m. to 4:30 p.m. Cost: $135 for NHSA members and $175 for non-members Location: 1750 Elm Street, Suite 403, Manchester, NH 03104. (directions) Sponsor: New Hampshire Society of CPAs Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website. Speakers: Steven Cohen, CPA, Esq. This program will qualify for 4.0 hours of CPE based on 50 minute hour Nuts & Bolts of Estate Planning: Pitfalls for Accountants (Seacoast Location) Thursday, May 30, 2013 01:00 PM Registration Cost: $220.00 Seminar Description: Through the use of a case study, the presenters will explain the nuts and bolts of estate planning, including: * The use of revocable trusts to avoid probate and to properly and flexibly plan for federal and state estate taxes in this ever-changing tax environment* The importance of having financial and health care powers of attorney. * The "do's and don’ts" when agreeing to serve as an executor, trustee or holder of a financial power of attorney. The presenters will also discuss a variety of planning techniques to deal with common situations, such as: * The succession of a family business* The shared use of a family vacation home * Lifetime gifting and equalizing inheritances * Protecting inherited assets from the children's spouses and creditors * Planning for the non-traditional family. Program Designed For: CPAs, Attorneys, Financial Advisors, Insurance Professionals, Business Valuation Advisors Seminar Schedule:When: May 30, 2013, 1:00 p.m. to 4:30 p.m. Cost: $180 for NHSA members and $220 for non-members Location: The Best Western Plus, 815 Lafayette Road, Hampton, NH (directions) Sponsor: New Hampshire Society of CPAs Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website. Speakers: Steven Cohen, CPA, Esq. and• Anu R. Mullikin Esq. This program will qualify for 4.0 hours of CPE based on 50 minute hour New Hampshire’s Unitary Business Principles And Combined Reporting Requirements Monday, June 03, 2013 08:30 AM $135 Seminar Description:
This is a ½ day seminar (4 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. New Hampshire’s combined reporting for unitary businesses is mandatory for purposes of the Business Profits Tax (“BPT”) and applies to proprietorships, partnerships, single-member and multi-member limited liability companies, trusts and corporations conducting business activity within New Hampshire. Issues to be addressed include New Hampshire’s unique application of the concept to incorporated and unincorporated businesses; the multi-state nexus requirement; the composition of the water’s edge group; the ownership, unity of use & unity of operation requirements; a review of the required tax form and potential planning opportunities.
Program Designed For: This seminar is designed for tax professionals whose clients have business activity within New Hampshire conducted in multiple entities or proprietorships. Participants should have a good knowledge of the BPT and the principles for the apportionment of income among multiple states.Seminar Schedule: When: June 3, 2013, 8:00 a.m. registration. Seminar 8:30 a.m. to 12:15 p.m.
Location: 1750 Elm Street, Suite 403, Manchester, NH 03104. (directions) Sponsor: New Hampshire Society of CPAs
Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website.
Speakers: Jon. B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA This program will qualify for 4.0 hours of CPE based on 50 minute hour Nexus – Jurisdictional Standard For Income Taxes Monday, June 03, 2013 01:00 PM Registration Cost: $135.00 Seminar Description:
This is a ½ day seminar (4 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. Nexus is the amount of activity within a taxing jurisdiction that determines whether or not a person or entity can be subjected to a state’s income tax statutes. We will discuss the federal cases that provide the parameters under which state’s may constitutionally tax out-of-state taxpayers, the application of P. L. 86-272 in interstate commerce and examine nexus concepts such as physical presence and economic presence. We will examine the New Hampshire “income” tax requirements and provide some comparison to the provisions in neighboring states. Finally, we will discuss Voluntary Disclosure Programs and the benefits they provide to practitioners and their clients. Program Designed For: This seminar is designed for tax professionals who currently have or may have clients conducting activities in more than a single state but are uncertain as to which jurisdictions the client may have a duty to prepare and file an income tax return. Participants should have a general knowledge of federal and state income tax principles.
Seminar Schedule:
When: June 3, 2013 1:00 p.m. registration. Seminar 1:00 p.m. to 4:30 p.m. Cost: $135 for NHSCPA members and $175 for others Location: 1750 Elm Street, Suite 403 Manchester (directions) Sponsor: NH Society Of CPAs
Registration: Additional information can be found on the NH Society of CPAs website Speakers: Mr. Jon B. Sparkman, CPA, Esq • Mr Jason E. Cole, CPA, Esq • Mr Maurice P. Gilbert, CPA This program will qualify for 4.0 hours of CPE based on 50 minute hour New Hampshire Taxation of Businesses & Their Owners Wednesday, June 12, 2013 09:00 AM $175 Seminar Description: This is a 1-day seminar (8 credits) led by Jon Sparkman, Esq. CPA, and Maurice Gilbert, CPA, MST. Topics include the four major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), the Interest & Dividends Tax (I&D), and the Real Estate Transfer Tax (RETT). Topics involving the BET will include an overview of the components of the enterprise value tax base and the apportionment provisions for the BET. With respect to the BPT, topics include the nexus standard, definitions of business organization and business activity, the additions and deductions to federal taxable income including a brief overview of reasonable compensation and the combined reporting requirements for unitary businesses. The I & D segment of the seminar will include a review of the provisions relating to distributions from partnerships and limited liability companies and the importance of the definition of “transferrable interests” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities. Our instructors provide two separate ½ day seminars which examine in detail the NH Compensation Deduction and the combined reporting requirements.Program Designed For: This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate. Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.
Seminar Schedule: When: June 12, 2013, 8:15 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m. Location: Holiday Inn 1 Newbury Street, Peabody MA. (directions) Sponsor: Boston Tax Institute
Registration: Additional information and registration will be available on the Boston Tax Institute website.
Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST This program will qualify for 8.0 hours of CPE based on 50 minute hour Financial Exploitation of the Elderly: How to Spot It, How to Prevent It, and How to Remedy It Wednesday, June 19, 2013 03:30 PM Registration Cost: $105.00 Seminar Description:
Financial exploitation of our elderly population is a growing problem in New Hampshire and throughout the country. In this seminar, lawyers from the Probate Litigation Practice Group of Devine, Millimet and Branch will share their thoughts on this important issue. David and Jen will provide an overview of the problem—what is financial exploitation? How can you as tax and accounting practitioners spot issues that may affect your own clients? What can you do, and what do you have a legal obligation to do, once you suspect exploitation of your clients or others? As part of this discussion, David and Jen will provide options to prevent exploitation, including the use of wills, trusts, and power of attorney documents. Court involvement to avoid exploitation, such as petitions for guardianship and petitions for conservatorships will also be discussed in detail. Once exploitation has been uncovered, there are also ways to remedy the abuse, and David and Jen will lead a discussion about some of those remedial measures, including the filing of accounting actions, will contests, challenges to trusts, and other civil claims that can be brought against perpetrators.
Seminar Schedule:
When: June 19, 2013 3:00 p.m. registration. Seminar 3:30 p.m. to 8:15 p.m.
Cost (Includes dinner and presentations): $70 for NHSA members and $105 for others paid by, June 5, 2013; $80 for members and $115 for others after that date.
Location: Red Blazer Restaurant 72 Manchester Street, Concord, NH(directions) Sponsor: New Hampshire Society of Accountants
Registration:Additional information and registration will be available on the New Hampshire Society of Accountants website.
Speakers: David P. Eby, Esq. and, Jennifer Rivett Schick, Esq. This program will qualify for 4.0 hours of CPE based on 50 minute hour New Hampshire’s Reasonable Compensation Deduction And Combined Reporting For Unitary Businesses Wednesday, June 26, 2013 09:00 AM $175 Seminar Description:
Combined reporting for unitary businesses is the topic during the afternoon session. New Hampshire’s combined reporting for unitary businesses is mandatory for purposes of the Business Profits Tax and applies to proprietorships, partnerships, single-member and multi-member limited liability companies, trusts and corporations conducting business activity within New Hampshire. Issues to be addressed include New Hampshire’s unique application of the concept to incorporated and unincorporated businesses; the multi-state nexus requirement; the composition of the water’s edge group; the ownership, unity of use & unity of operation requirements; a review of the required tax form and potential planning opportunities. Program Designed For: Seminar Schedule: When: June 26, 2013, 8:15 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m. Location: Holiday Inn 1 Newbury Street, Peabody MA. (directions)
Sponsor: Boston Tax Institute
Registration: Additional information and registration will be available on the Boston Tax Institute website.
Speakers: Jon. B. Sparkman, Esq., CPA and Maurice P. Gilbert, CPA, MST This program will qualify for 8.0 hours of CPE based on 50 minute hour. New Hampshire Taxation Of Businesses & Their Owners For Inexperienced Staff Friday, August 16, 2013 08:00 AM Complimentary Seminar Description:
This is a 1-day seminar (8 credits) led by Jason E. Cole, Esq., CPA and Justin T. Vartanian, Esq.. Topics include and introduction to the three major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), and the Interest & Dividends Tax (I&D). Topics involving the BET will include an overview of the components of the enterprise value tax base and the apportionment provisions for the BET. With respect to the BPT, topics include the nexus standard, definitions of business organization and business activity, the additions and deductions to federal taxable income and a brief overview of reasonable compensation. The I & D segment of the seminar will include a review of the provisions relating to distributions from partnerships and limited liability companies and the importance of the definition of “transferrable interests” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend.
Program Designed For: This seminar is designed for professional staff of tax professionals with 0 to 1 year of state tax experience whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses. Participants should have a general knowledge of the BPT, BET and I&D as well as some exposure to Federal Income Tax principals relating to corporations, partnership and proprietorships.
Seminar Schedule:
When: August 16, 2013, 8:00 a.m. registration. Seminar 8:30 a.m. to 5:00 p.m. Location: 111 Amherst Street, Manchester, NH. (directions)
Sponsor: Devine Millimet & Branch
Speakers: Jason E. Cole, Esq., CPA, and Justin T. Vartanian, Esq.
This program will qualify for 8.0 hours of CPE based on 50 minute hour New Hampshire Taxation of Businesses & Their Owners Thursday, October 24, 2013 08:30 AM Registration Cost: $295.00 Seminar Description:
This is a 1-day seminar (8 credits) led by Jon Sparkman, Esq. CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. Topics include the four major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), the Interest & Dividends Tax (I&D), and the Real Estate Transfer Tax (RETT). Topics involving the BET will include an overview of the components of the enterprise value tax base and the apportionment provisions for the BET. With respect to the BPT, topics include the nexus standard, definitions of business organization and business activity, the additions and deductions to federal taxable income including a brief overview of reasonable compensation and the combined reporting requirements for unitary businesses. The I & D segment of the seminar will include a review of the provisions relating to distributions from partnerships and limited liability companies and the importance of the definition of “transferrable interests” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities. Our instructors provide two separate ½ day seminars which examine in detail the NH Compensation Deduction and the combined reporting requirements. Program Designed For: This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate. Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.
Seminar Schedule:
When: October 24, 2013, 8:15 a.m. registration. Seminar 8:30:00 a.m. to 4:15 p.m. Cost: $295 for NHSCPA members and $370 for non-members Location: 1750 Elm Street, Suite 403, Manchester, NH 03104. (directions) Sponsor: New Hampshire Society of CPAs Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website. Speakers: Jon. B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA This program will qualify for 8.0 hours of CPE based on 50 minute hour |
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