Friday, October 20 

1:30PM - 5:30PM

Employment Taxes

Chair:  Thomas H. Meyerer, Ernst & Young LLP, Washington, DC

1:30pm             Opening Remarks by the Chair. 

1:45pm             Update from the Executive Branch on Emerging Employment Tax Issues. A panel of government representatives  will discuss the most significant recent developments affecting employment taxes with a focus on their practical implications. The discussion also will include the appropriateness of any actions to be taken by the Committee in response to those developments.  Moderator: Jeffrey H. Schechter, Cole Schotz Meisel Forman & Leonard PC, Hackensack, NJ. Panelist: Catherine Livingston, Assistant Chief Counsel, Tax Exempt & Government Entities, Office of Chief Counsel, IRS, Washington, DC.

3:00pm             Indian Employment Tax Issues. This panel will discuss various items that impact on tribes, including FUTA issues, noncompliance with Rev. Rul. 59-354, Form 1099-MISC problems, employment tax return filing and deposit problems, section 45A Indian employment credit issues, and casino tip reporting compliance. Moderator: Edward J.  Leyden, The Law Office of Edward J. Leyden, Bowie, MD. Panelist: Christie Jacobs, Director, Indian Tribal Governments Office, IRS, Denver, CO.

3:30pm             Overview and Update of Fringe Benefits. This panel will provide an overview and update of fringe benefit issues, including a discussion of various types of fringe benefits and their tax consequences. Among the areas discussed will be working condition fringes, no-additional cost services, qualified employee discounts, de minimis fringe benefits, and qualified transportation fringes. Moderator: Mary H. Angelbeck, Ernst & Young LLP, Philadelphia, PA. Panelists: Marianna G. Dyson, Miller & Chevalier Chartered, Washington, DC; Thomas M. Cryan Jr, Baker & McKenzie LLP, Washington, DC; Ira B. Mirsky, Ernst & Young LLP, Washington, DC.

4:30pm             Employment-Tax Practitioners Workshop. Group discussion among practitioners and government representatives of employment-tax issues faced in practice and of important issues that the Committee should consider pursuing.  Moderator:  Thomas H. Meyerer, Ernst & Young LLP, Washington, DC.  This session will not be taped.