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: Edward J. Leyden, Hartel Kane DeSantis MacDonald & Howie LLP, Greenbelt, MD. Panelists: Marie Cashman, Special Counsel, Employment Tax, IRS, Washington, DC; John Richards, Senior Technician Reviewer, Employment Tax Branch 2, IRS, Washington, DC; Rebecca Wilson, Attorney, Employment Tax Branch 1, IRS, Washington, DC.
3:15pm Per Diems and Out-of-Town Expense Reimbursements for Mobile Employees. With employees often moving around on temporary assignments, the tax treatment of employer payments is a recurring issue. Panelist discuss reporting and taxation issues related to such payments. Moderator: Harvey Shulman, Expert Advice & Counsel, Washington, DC. Panelists: Anne G. Batter, Baker & McKenzie LLP, Washington, DC; Janine Cook, Branch Chief, Employment Tax Branch 1, IRS, Washington, DC; John Moriarty, Senior Counsel, IT&A Branch 7, IRS, Washington, DC; Christian Wood, Senior Counsel, IT&A Branch 7, IRS, 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 Meyerer, Ernst & Young LLP, Washington, DC. This session will not be taped.