COST 56th Annual Meeting

Join Pillsbury SALT partners Zachary Atkins and Evan Hamme for their presentations at COST’s 56th Annual Meeting.

On September 18, Zack will join fellow panelists to discuss the topic, “Deep Dive into COST of Performance and Market-Based Sourcing: Methods of Multistate Analysis, Planning and Tax Accounts.” This session will provide a deep and advanced analysis of the impact of recent court decisions on COP and MBS, as well as planning methods, strategies and ways to manage compliance and positions in the various states. The panelists will also discuss the range of possible positions in a variety of common fact patterns, the advantages and disadvantages of sourcing methods and ideas to minimize risk and achieve the best reasonable tax results.

Evan will be presenting on September 19 on the topic, “One Big Beautiful Bill Act (OBBBA) and Its Impact on State Corporate Income Taxes.” The panelists will take a deep dive into the key OBBBA CIT provisions and discuss conformity and non-conformity issues relating to the state CIT. The session will cover significant changes in GILTI, accelerated depreciation of equipment, expensing of domestic R and D expenditures, loosening interest deduction limitations and expensing of factories. The panelists will also analyze the large OBBBA cuts in aid to state governments and possible state tax responses.

For more information or to register, please visit the COST event page.