See below for more information on Jordan’s presentations. Please reach out to him with any questions or to request a copy of a presentation.
“Fundamentals of Formulary Apportionment” & Case Study: “Allocation and Apportionment”
7/25/23 | 1:45 – 6:00 PM ET
Jordan and his co-instructor, Meliny Gonzalez, will review the basic rules of formulary apportionment for state income taxes. They will discuss basic coverage of the property, payroll and sales factors as provided for in the Uniform Division for Income Tax Purposes Act (UDITPA) used in one form or another by many states.
During the session, Jordan and Meliny will explore variations of such rules and modern trends. They will also provide an introduction to constitutional limitations on apportionment as well as statutory relief provisions such as section 18 of UDITPA.
After “Fundamentals of Formulary Apportionment,” Jordan and Meliny will conduct a case study with attendees so they can apply what they learned in a real-life scenario.
7/26/23 | 8:15 – 9:15 AM ET
Unethical conduct on the part of sports and entertainment, celebrities, government officials and business leaders continue to make headlines. Violations affect not just the offending individual but families, colleagues, employers, clients and the profession at large. The publication and enforcement of a Code of Ethics is central to IPT’s mission as an organization promoting the integrity of the SALT profession and the members of the public who use our services.
During this session, Jordan and his co-instructor, Mark A. Lloyd of Dentons Bingham Greenbaum LLP, will examine the provisions of the IPT Code in the context of real-life scenarios with which state and local tax professionals are confronted. An emphasis will be given to recent amendments to the Code and a discussion is included of the procedures followed when a complaint is filed.