conference on kansas taxes spectrum of possibilities...consultant and co-chair of the kscpa...

KSCPA & KSGFOA Members $310.00 - Non Members $360.00

Designed for 16 hours CPE , Yellow Book Credit

One-day registrations available-Members $170.00 & Non Members $200.00

Prairie Band Conference Center, Mayetta

Full Conference: KSCPA Members $ 200 - Non Members $ 240

Designed for 8 hours CPE;

Approved for CLE: 8 hours live and 5 hours Videocast

Conference on Kansas Taxes

June 23, 2015

Spectrum of Possibilities

Click here to Register

Live – Videocast

Nick Jordan, Secretary of Revenue, Kansas Department of Revenue

http://www.kscpa.org/professional_development/course/COKT15/conference_on_kansas_taxes

http://www.kscpa.org/professional_development/course/COKTWB15/conference_on_kansas_taxes_videocast

KSCPA Conference on Kansas Taxes


June 23, 2015, Prairie Band Conference Center, Mayetta

Tues, June 23, 2015 Prairie Band Conference Center

07:15-08:00 Registration, Breakfast Snack, & Networking

08:00-08:05 Welcome & Announcements Joe Ronnebaum, CPA, Chair

08:05-08:55 50 General SessionSecretary Nick Jordan & Team: "From the Kansas Department of

Revenue: 2014 Tax Season - How Did it Go? "

08:55-09:00 5 Break

09:00-09:50 50 General SessionDoug Claussen, CPA: "Stories from the Field: Addressing Tax Updates

for Kansas Ag Producers"

09:50-10:05 15 Networking Break

10:05-11:20 75 General Session

Marlee Carpenter, Senator Les Donovan, Representative Marvin Kleeb, Gary

C. Allerheiligen, CPA: "Update on Legislative Activities During 2015

Session"

11:20-11:25 5 Break

11:25-11:50 25 General SessionKris Kobach & Kathy Sachs: "Update from Secretary of State - New

Legislation & Tools Impacting CPAs"

11:50-12:50 60 Lunch

12:50-01:40 50 General Session

Panel Discussion, Joe Ronnebaum, CPA, Moderator with Stephanie Bunten,

CPA, JD, Ken Selzer, CPA, Andrew Spikes, CPA: "Affordable Care Act: A

Mid-year Update"

01:40-02:05 25 General SessionKen Selzer, CPA: "The Road of the CPA from Business & Industry to

Elected State Official"

02:05-02:20 15 Cookie Break

02:20-03:10 50 General SessionJoe Vining and Lana Nicol: "Employer Unemployment Tax Rates & How

to Keep Them Low"

03:10-03:15 5 Break

03:15-03:40 25 General SessionJerry Capps, JD: "Recent Developments in State & Local Taxes,

including Case Law Update"

03:40-04:30 50 General SessionJeff Dardick, CPA and Scott Peterson: "Enter the Digital Age...Change

Looking for a Place to Happen"

SCHEDULE AT A GLANCE

CONFERENCE ON KANSAS TAXES




Conference in Kansas Taxes

Spectrum of Possibilities June 23, 2015, Prairie Band Conference Center

STEERING COMMITTEE Joseph M. Ronnebaum, Chair Tax Director, PricewaterhouseCoopers, LLP, KCMO

Stephanie E. Bunten, CPA, JD, LLM Budget & Fiscal Officer, State of Kansas, Office of Judicial Adm, Topeka

Leta I. Collie, CPA Manager, Technical Tax Services, Mize Houser & Company, P.A., Topeka

Cheryl G. Hayward, CPA, CGMA Tax Manager, Berberich Trahan & Co., P.A., Topeka

Jay D. Langley, CPA, CGMA Shareholder, Clubine & Rettele, Chtd., Salina

Julie M. Wondra, CPA Manager, Adams Brown Beran & Ball, Chtd., McPherson

Staff Liaisons:

Mary R. MacBain, CPA.CITP, CGMA & Karen “Ren” Wagaman

The KSCPA Conference on Kansas Taxes is an annual event sponsored by the KSCPA. The

conference continues to provide CPAs and others with an opportunity to network with State

officials, legislators/employees, and each other.

The theme of this year’s conference resonates well with the challenges Kansas faces in

determining the road it takes on “march to zero income taxes.” There is a “Spectrum of

Possibilities,” even though the outcome of the 2015 legislative session will be known at the

time of the Conference.

The march down the road continues after the session, as CPAs play a role in advising

legislators on tax policy and ultimately interpreting and advising clients and organizations where they work about the laws

passed and signed into law. The participants at the conference will enjoy shorter sessions and more breaks to allow for ample

networking with the speakers and each other. This conference always attracts seasoned professionals, and we encourage

young professionals to attend live, or by Videocast, to learn from those who work in government as well as professionals in

the CPA industry.

The Prairie Band Conference Center is rated as one of the best facilities for KSCPA conferences, so come to Mayetta - spend

the night, play golf, and enjoy some great BBQ.




SCHEDULE OF EVENTS – June 23, 2015

07:15-08:00 Registration, Breakfast Snacks & Networking

08:00-08:05 Welcome and Announcements: Joe Ronnebaum, CPA, Chair, Overland Park

08:05-08:55 From the Kansas Department of Revenue: 2014 Tax Season - How Did it Go?

Nick Jordan, Secretary of the Kansas Department of Revenue & Team, Topeka

This session covers the most recent tax season given the changes to the tax policy effective 2014. Topics include

findings on sales tax, payroll, and unemployment audits, e-filing process, fraud issues, tax collections, and

problem resolution.

08:55-09:00 Break

09:00-09:50 Stories from the Field: Addressing Tax Updates for Kansas Ag Producers

Doug Claussen, CPA, Manager, K•COE Isom, Goodland

Hear real life tales about Kansas farmers and ranchers as they navigate around the perils and pitfalls of the latest

tax updates. See how seemingly minor tax changes can have huge impacts on agricultural clients. Learn the

benefits of a case-by-case approach to applying tax updates. Discover the most pressing issues on the minds of

farmers and ranchers. Find out how tax updates are influencing the changing face of ag and can be extrapolated

to other independent businesses.

09:50-10:05 Networking Break

10:05-11:20 Update on Legislative Activities During 2015 Session

Marlee Carpenter, Government Affairs Consultant, Bright and Carpenter Consulting, Inc., Topeka; Les

Donovan, Senator in the Kansas State Senate, Wichita; Marvin Kleeb, Representative in the Kansas House of

Representatives, Overland Park and Gary C. Allerheiligen, CPA, Wichita

The chair of the House Tax Committee and Senate Tax Committee team up with the KSCPA Governmental Affairs

Consultant and Co-chair of the KSCPA Legislative Executive Committee to provide participants insight into the

inner workings of what passed, what didn’t pass, and what’s expected in the future for taxation in Kansas.

11:20-11:25 Break

11:25-11:50 Update from Secretary of State – New Legislation & Tools Impacting CPAs

Kris Kobach, Ph.D, J.D., Kansas Secretary of State, Topeka; & Kathy Sachs, Deputy Assistant Secretary of

State of Kansas, Topeka

Abstract Pending

11:50-12:50 Lunch




12:50-01:40 Affordable Care Act: A Mid-year Update

Panel Discussion-Moderator: Joseph M. Ronnebaum, CPA, Tax Director, PricewaterhouseCoopers, LLP,

KCMO; Stephanie Bunten, CPA, JD, LLM, Budget and Fiscal Officer, Kansas Judicial Branch, Topeka; Ken

Selzer, CPA, Kansas Insurance Commissioner, Topeka; Andrew Spikes, CPA, Shareholder, Mize Houser &

Company, P.A., Topeka

The Affordable Care Act is complex, and the fact that it seems to continuously change and face challenges in

Congress and the courts, makes it a moving target that is hard to follow. Stephanie Bunten and Andrew Spikes

update participants on ACA since the Kansas Tax Conference in November. Joined by Ken Selzer, now the Kansas

Insurance Commissioner, and moderated by Joe Ronnebaum, participants will have ample opportunity to get

their questions answered by those in the “know.”

01:40-02:05 The Road of the CPA from Business & Industry to Elected State Official

Ken Selzer, CPA, CGMA, CPCU, ARe, FLMI, Kansas Insurance Commissioner, Topeka

Our colleague Ken Selzer describes how the CPA perspective has impacted the Insurance Commissioner's role in

Kansas and how he is adapting to the change from business & industry to government.

02:05-02:20 Cookie/Networking Break

02:20-03:10 Employer Unemployment Tax Rates & How to Keep Them Low

Joe Vining, Chief of Contributions, Kansas Department of Labor and Lana Nicol, Assistant Manager Tax

Administration, Kansas Department of Labor, Topeka

Participants receive a recap of legislative changes including any changes to unemployment tax rate calculations

resulting from the current year legislative session. Also included is an explanation of the rating process for

unemployment tax, the types of employers who contribute and strategies for keeping rates as low as possible in

light of the increased taxable wage base. Review the reasons for periodic unemployment audits and what KDOL is

looking for in the audit. Finally, learn about what to do in the event of an acquisition of an existing company; how

the unemployment rate is determined and what happens to the account balance from the prior employer.

03:10-03:15 Break

03:15-03:40 Recent Developments in State & Local Taxes, including Case Law Update

Gerald "Jerry" Capps, JD, Senior Vice President, Allen Gibbs & Houlik, L.C., Wichita

Jerry puts his spin on case law developments over the past year including cases related to Kansas income tax,

estate tax, sales and use tax, and property tax.

03:40-04:30 “Enter the Digital Age…Change Looking for a Place to Happen”

Jeff Dardick, Partner, PwC State and Local Tax, St. Louis, MO, and

Scott Peterson, Director of Government Relations, Avalara, Nashville, TN

Regardless of size or location, almost EVERY company is using the Web to buy and sell products and

services. We're going to take a whirlwind tour through Cloud Computing and its impact on your business and/or

client's state and local tax burden.

04:30 Conference Adjourns




SPEAKER BIOS Gary Allerheiligen, CPA

Individual Practitioner, Wichita

Gary C. Allerheiligen, CPA has over 40 years of experience in public accounting, specializing in the area of taxation. His

practice includes general tax planning and counsel. Gary is a retired partner in the Grant Thornton LLP Tax Services

practice of the Wichita Office where he served as office managing partner. Gary has extensive experience teaching

courses for Grant Thornton LLP and is a frequent speaker at taxation conferences and KSCPA taxation courses. Gary is

a member and past chair of the Kansas Society of CPAs. He is a member of several KSCPA task forces including

Legislative Research and Taxation Task Force. Gary is a member of the American Institute of Certified Public

Accountants (AICPA) and served as the designated council representative from the KSCPA and served a three-year

term as the KSCPA elected member of the governing council of the AICPA. Gary also serves on the board of directors

for the Orpheum Centre for the Performing Arts, Kansas Christian Home, Emporia State University Foundation and

Forward Wichita, Inc. Gary holds a Bachelor of Science in Business from Emporia State University in Emporia, Kansas.

Stephanie Bunten, CPA, JD, LLM Budget and Fiscal Officer Kansas Office of Judicial Administration, Topeka As budget and fiscal officer in the Office of Judicial Administration, Stephanie Bunten directs the fiscal office and its

accounting functions, including maintaining financial, budgetary and payroll records. She also is responsible for

developing cost accounting procedures for effective fiscal control and for compiling financial data for annual and other

reports. Previously she worked as a certified public accountant for Mize Houser and Company, PA. Bunten also has prior

judicial branch experience working as a research attorney for Judge Henry W. Green on the Kansas Court of Appeals, a

position she held for seven years. Bunten has a Bachelor of Business Administration Accounting degree from Washburn

University, a law degree from the Washburn University School of Law, and a Master of Laws degree from the University

of Missouri-Kansas City School of Law. She is a current member of the Kansas CPA Society and Fast Forward of

Topeka, and a past member of the Meals on Wheels Board, Metropolitan Ballet of Topeka, and Safe Streets National

Night Out Against Crime.

Gerald “Jerry Capps, JD - @JerCap01 Senior Vice President, State and Local Tax, Allen, Gibbs & Houlik, L.C., Wichita

Jerry Capps and his state and local tax (SALT) team provide sophisticated state and local tax planning, strategic advice

and advocacy to numerous mid-market, Fortune 100 and industry-leading companies. The team has returned many

millions of dollars in one-time and recurring tax savings to companies. In addition to planning and compliance, the SALT

practice includes legislation and policy, litigation, and controversy matters involving income, franchise, sales and use

and property taxes. His work involves critical questions on nexus, apportionment, the Multistate Tax Compact, and the

equal protection, due process, and commerce clauses of the United States Constitution. Capps is also a respected

advocate on issues of tax policy. He represents clients in all phases of state and local tax controversy, including audit

assistance and administrative hearings, and he provides counsel on state and local income and transactional costs for

mergers, acquisitions and corporate reorganizations. He has been engaged as a keynote speaker for organizations including the Institute for

Professionals in Taxation, state and local CPA societies, university and professional accounting conferences, and chambers of commerce. Capps is

a member of the Institute for Professionals in Taxation, the Kansas Society of Certified Public Accountants, the American Bar Association and the

Kansas Bar Association.




Marlee Carpenter, JD Governmental Affairs Consultant, Bright and Carpenter Consulting, Inc., Topeka

Carpenter has fifteen years of experience lobbying state legislative issues in Kansas. In 2008, Bright and Carpenter Consulting was formed, focusing on government relations and association management. Currently, Bright and Carpenter Consulting represents more than seven clients at the Kansas Statehouse and manages two statewide associations. Bright and Carpenter Consulting focuses on business issues, specifically state business taxes, health insurance and human resource issues. Carpenter has been successful in coalition—building efforts, forming broad-based coalitions around significant issues at the statehouse. Carpenter also has experience running the second largest political action committee (PAC) in Kansas. Carpenter graduated with a bachelor’s degree in history from Wichita State University and received her law degree from Washburn School of Law in 1999. After graduation, she took a government affairs position with the Kansas Chamber of Commerce working her way up to lead lobbyist. While with the Chamber, she worked on many significant pieces of legislation including the repeal of the property tax on business machinery and equipment, silica and asbestos legal reform and the phase-out of the state franchise tax. Carpenter left the Chamber in May 2008 to begin work as a contract lobbyist with her business partner Natalie Bright. She is active in many business

and civic organizations, serving on the Board of the Eisenhower Series for Women. She is also a member of the Topeka Bar Association and the Kansas Bar Association. She is married to Thad Carpenter and has two children, Paige and Haley.

Doug Claussen, CPA - @doug_claussen

Manager, K-Coe Isom, Goodland

Doug Claussen brings more than 20 years of experience working for cooperatives and agribusinesses involved in cattle

feeding, grain production and marketing. He applies effective strategies for tax planning, equity management, and

cash flow, creating results that positively impact the entire business life cycle. Bringing direct experience working at a

feed yard and a grain company early in his career, Doug fosters long-term relationships and helps ag business owners

overcome financial, operational and tax challenges.

Jeff Dardick, CPA State and Local Tax Partner, PwC, St. Louis, MO

Jeff is a Partner with PwC's State & Local Tax ("SALT") practice. He leads the Missouri Market SALT practice and has

over 30 years of experience in state and local taxes with a focus on planning, compliance, and controversies. He serves

clients in many industries including healthcare, manufacturing, mining, retail, software, and telecommunications. Jeff

has worked extensively on income/franchise, sales/use, property, and employment tax matters. Jeff has served as Chair

of the Missouri Bar Tax Committee and the Missouri Bar State & Local Tax Committee. Jeff has developed materials

and presented on State & Local tax matters for the Council on State Taxation (COST), Missouri Society of CPA’s,

Associated Industries of Missouri, St. Louis University, Webster University, and the National Business Institute.

Les Donovan Senator, 27

th Senate District, State of Kansas, Wichita

Kansas Senator Les Donovan serves the 27th Senate District in Wichita. First elected to the Kansas House in 1992, he

was appointed to the Kansas Senate five years later and continues to serve his constituents in that position. Donovan is

chairman of the Senate Assessment and Taxation Committee, as well as a member of the Transportation Committee.

Les understands Kansas business as the co-owner of an auto dealership in Wichita. He is married with 3 children and is

active in professional organizations, church, charity and civic organizations.

https://twitter.com/doug_claussen




Nick Jordan, CPA

Secretary of Revenue, Kansas Department of Revenue, Topeka

Nick Jordan serves as the Kansas Secretary of Revenue and is a lifelong Kansan with more than 30 years’ experience in

the travel and tourism industry working for hotels first as a busboy then hotel management and progressively

responsible sales and marketing roles leading to selection as the founding president of the Overland Park Convention

and Visitors Bureau. He began his political career in 1995 when he was appointed to fill a vacated state senate seat.

Voters then elected Nick to represent his Shawnee based Senate district. During 13 years of service in the Kansas

Senate, Jordan built coalitions in support of education entrepreneurism and economic growth. He also co-authored the

nationally recognized Kansas Economic Growth Act, which created the innovative Kansas Bioscience Authority, and led

the drive to create the Kansas Academy of Mathematics and Science. He chaired Kansas Legislature’s Joint Math and

Science Education Advisory Committee and the Joint Committee on Economic Development. He co-chaired the Commerce Committee and

served on the Joint Committee on Kansas Security, and the Assessment and Taxation; Public Health and Welfare; and Health Care Strategies

committees. Jordan was chairman of the Senate President’s K-12 Education Task Force and a member of the Governor’s National Bio- and Agro-

Defense Facility Task Force. He is a recipient of the Governor’s Tourism Award presented by the Kansas Association of Broadcasters and the

Distinguished Service Award from the Travel Industry Association of Kansas. He also was chairman of the Governor’s Council on Travel and

Tourism.

Marvin Kleeb

Representative, 48th

House District, State of Kansas, Overland Park

Marvin Kleeb has served as a member of the Kansas House of Representatives, representing the 48th district, since

2009. An independent small business owner for over two decades, his business experience is in leading firms that help

people improve their lives and careers by providing full-time and part-time employment opportunities with companies

throughout the greater Kansas City, Topeka and Lawrence areas. Kleeb is a member of the Kansas National Federation

of Independent Businesses State Council, Mid-America Personnel and Staffing Services, and the Overland Park Rotary.

Kris Kobach, JD, PhD

Secretary of State, State of Kansas, Topeka Kris W. Kobach is the 31st Secretary of State for Kansas, sworn in on January 10, 2011. Prior to his election as Secretary

of State, he was a professor of constitutional law at the University of Missouri – Kansas City for 15 years. He is nationally-

recognized as an author of legislation to stop illegal immigration, and as a litigator who represents US citizens, cities, and

states in cases involving illegal immigration across the country. Secretary Kobach earned his Bachelor of Arts degree with

highest distinction from Harvard University; earned his doctorate in Political Science from Oxford University; and earned

his Juris Doctorate from Yale Law School. He has published two books and numerous scholarly articles on elections,

political science, constitutional law, and immigration law. As a White House Fellow, Secretary Kobach worked in the

personal office of United States Attorney General John Ashcroft as his chief advisor on immigration law and border

security. After the 9/11 attacks, Secretary Kobach was put in charge of Department of Justice efforts to prevent terrorists

from exploiting gaps in U.S. immigration controls.

Lana Nicol

Assistant Manager Tax Administration, Kansas Department of Labor, Topeka Native Kansan Lana Nicol is the assistant manager tax administration for the Kansas Department of Labor where she

is responsible for daily balancing and working with all Kansas unemployment tax payments from employers and also

preparing IRS 940 recertifications. Through her career she has served as a legal assistant, auditor and assistant

manager of contributions. She earned her associates degree in legal assistance at Washburn University and worked for

private law firms prior to employment with the state of Kansas where she has served for 17 years.




Scott Peterson

Director of Government Relations for Avalara, Inc., Nashville, TN

Scott Peterson is the director of government affairs for Avalara, Inc. Avalara is the industry leader in providing sales tax

automation to small and medium sized business. In his role, Scott leads Avalara’s effort to be the first name in sales tax

automation. Prior to joining Avalara Scott was the first executive director of the Streamlined Sales Tax Governing

Board. For seven years Scott acted as the chief operating officer of an organization devoted to making sales tax

simpler and more uniform for the benefit of business. Before joining Streamline Scott spent ten years as the Director of

the South Dakota Sales Tax Division where he was responsible for the state sales and use tax, the state’s contractor’s

excise tax, the sales and use tax for over two hundred cities, and the sales and use tax for four tribal governments.

Scott also spent twelve years providing research and legal writing for the South Dakota Legislature. Scott is a veteran

of the U.S. Army and holds a master’s degree from the University of South Dakota.

Joseph Ronnebaum

Tax Director, PwC, Kansas City, MO

As tax director in the Kansas City office of PwC, Joe Ronnebaum possesses more than eleven years of public accounting

experience working on a variety of large multi-national corporations and partnerships. In this role he assists clients in a

variety of areas including: income tax accounting, tax accounting methods, corporate and partnership compliance and

tax consulting. Joe also has experience assisting clients through public offerings. He graduated magna cum laude from

Kansas State University with an undergraduate degree in accounting and a master's degree in accounting with an

emphasis in tax. He is a certified public accountant in both Kansas and Missouri and a member of the American Institute

of Certified Public Accountants. An active member of the Kansas Society of CPAs, Joe is a graduate of the 2014 KSCPA

20 up to 40 leadership program, serves on the Taxation Task Force, Emerging Leaders Conference Steering Committee

and is chairman of the Conference on Kansas Taxes Steering Committee.

Kathy Sachs

Deputy Assistant Secretary of State of Kansas, Topeka

Kathy currently serves as the deputy assistant secretary, at the Office of the Kansas Secretary of State in Topeka. She has been a state civil service employee since 1985, and received her bachelor’s degree in business from Baker University.

Ken Selzer, CPA, CGMA, CPCU, ARe, FLMI Kansas Insurance Commissioner, Topeka

Ken Selzer became Kansas Insurance Commissioner in 2014 while serving as vice- chair of the KSCPA Educational

Foundation and is now serving as chair. A 4th

generation Kansan, he has 32 years’ experience in business and the

insurance industry. He previously served as an executive managing director for Aon Benfield and owns and operates a

farm near Louisburg. Ken has extensive experience in the reinsurance and reinsurance brokerage industries. He has

worked as a Certified Public Accountant with a major accounting firm, and together with his wife Deb owned a

successful small business for 12 years. Ken graduated with honors from Kansas State University with a BS in accounting.

He later obtained a MBA from the University of Southern California.




Andrew Spikes, CPA Shareholder, Mize Houser & Company, PA, Topeka

Andrew Spikes graduated from the University of Kansas with a BS in accounting and business administration. He is a

shareholder at Mize Houser & Company in their quick service restaurant division. In addition to working with his clients

on their monthly accounting needs, he spends a significant amount of time staying abreast of the changes to the

Affordable Care Act and helping his clients stay in compliance with the law. Prior to joining Mize Houser & Company,

Andrew owned and operated a small chain of restaurants along with some other business ventures and worked for

Deloitte as an auditor. He is a member of the American Institute of Certified Public Accountants, the Kansas Society of

Certified Public Accountants and the NFCA (National Franchise Consultants & Accountants).

Joe Vining

Chief of Contributions – Admin, Kansas Department of Labor, Topeka Joe Vining is Kansas born and raised. He earned his bachelor of science degree from Kansas State University in business

administration with emphasis in management and finance. He has private industry experience with Kenworth Truck

Company and Southwestern Bell and spent 30 years with Kansas Department of Labor. Positions held within KDOL: auditor,

field supervisor, administrative manager and chief of contributions. His hobbies include anything outdoors that his body will

still let him do.

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conference on kansas taxes spectrum of possibilities...consultant and co-chair of the kscpa...

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