Speakers

• James Chessen, Chief Economist, American Bankers Association

This session will provide attendees with an overview of federal income tax and controversy developments of significant interest to banks and practitioners. Topics to be discussed include an analysis and review of recent and proposed tax legislation, a summary of recent IRS pronouncements and a review of current IRS examination issues.

Speakers

• Ron J. Copher, Vice President, Senior Tax Counsel, Glacier Bancorp, Inc.
• Adrian Fenton,
• John P. Kinsella, Senior Vice President and Director of Tax, US Bancorp (BTI Chairman)
• Neal Yaros, Partner, Deloitte Tax LLC

New Form UTP promises to dramatically change the way the IRS discovers tax issues and risks. This panel will focus on the new requirements of Form UTP, the reasons the IRS is proposing the form, and the likely course of the examination of the future. As always, the panel will also include a lively discussion of IRS positions and releases affecting current audit issues. The panel will include representatives from industry, public accounting and the IRS.

Speakers

• William Coe, Technical Advisor – Commercial Banking, IRS
• Dean M. Fischbeck, Senior Vice President, Bank of America
• Vincent Guiliano, Commercial & Foreign Banking Industry Counsel, IRS
• Jeffrey Kammerman, Technical Advisor – Commercial Banking, IRS
• Mark Price, KPMG LLP
• Ellen Rotenberg, Partner, KPMG LLP

This session will provide an update on developments in financial reporting, including the Accounting Standards Codification, GAAP/IFRS convergence and new developments for nonpublic entities. The panel will also look at some recent trends in income tax disclosures as well as other GAAP developments that could impact the tax provision.

Speakers

• Richard Garrison, Senior Vice President, Director of Tax Accounting & Compliance, Jeffries & Co.
• Mark Reis, Partner, Moss Adams LLP

S-corporation banks make up approximately 1/3 of all banks in the United States. Their pass-through structure poses some unique challenges and opportunities that will be explored in this session. We will also cover the impacts of new legislation and judicial rulings; review relevant IRS audit issues; and engage in a panel discussion with an S Corp bank executive.

Speakers

• Ron J. Copher, CFO, Glacier Bancorp, Inc.
• Kevin Powers, Partner, Crowe Horwath LLP

This panel will discuss current issues of interest to taxpayers, the IRS and Treasury, and other government officials, including an update on potential international tax reforms and the introduction of a VAT.

Speakers

• Jason Connery, Principal, KPMG LLP
• Joseph Hargrove, Principal, KPMG LLP
• Edward J. Kane, Executive Vice President, Director of Corporate Tax, Huntington Bancshares Incorporated (Advisory Board Member)

Hear the latest on the following topics: Section 597 and troubled debt purchases, update on section 475 and FAS 157 and IFRS valuation issues, issues from distressed debt instruments including market discount and ceasing accrual of interest income, issues in restructuring or repurchasing debt and other current topics.

Speakers

• Richard E. Schumacher, Jr., Jr., Senior Vice President, Tax, Alliance Data Systems Corp.
• Neal Yaros, Partner, Deloitte Tax LLC

This panel will discuss technical tax issues (and uncertainties) related to FDIC-assisted acquisitions of failed institutions, including rules governing allocation of initial tax basis and treatment of loss-sharing agreements. The panel will also share observations, based on practical experience, dealing with operational issues such as book-tax differences.

Speakers

• Glenn N. Eichen, Head of Retail Tax, TD Bank
• Brian M. Hydrick, PricewaterhouseCoopers LLP

This session will provide an overview of federal income tax rules and recent developments of significant interest to small and mid-sized banks. Topics to be discussed will include OTTI, FDIC assisted transactions, bad debt and conformity elections, OREO tax accounting, and S Corporations.

Speakers

• Steven Corrie, Treasurer, Security National Corporation
• Charles Sparano, Tax Director, RSM McGladrey