Seminar

New Hampshire’s Unitary Business Principles And Combined Reporting Requirements

Monday, June 03, 2013 08:30 AM

Complimentary

Seminar Description:

This is a ½ day seminar (4 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. New Hampshire’s combined reporting for unitary businesses is mandatory for purposes of the Business Profits Tax (“BPT”) and applies to proprietorships, partnerships, single-member and multi-member limited liability companies, trusts and corporations conducting business activity within New Hampshire. Issues to be addressed include New Hampshire’s unique application of the concept to incorporated and unincorporated businesses; the multi-state nexus requirement; the composition of the water’s edge group; the ownership, unity of use & unity of operation requirements; a review of the required tax form and potential planning opportunities.

Program Designed For:

This seminar is designed for tax professionals whose clients have business activity within New Hampshire conducted in multiple entities or proprietorships. Participants should have a good knowledge of the BPT and the principles for the apportionment of income among multiple states.

Seminar Schedule:

When: June 3, 2013, 8:00 a.m. registration. Seminar 8:30 a.m. to 12:15 p.m.
Location: 1750 Elm Street, Suite 403, Manchester, NH 03104. (directions)

Sponsor: New Hampshire Society of CPAs

Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website.

Speakers: Jon. B. Sparkman, Esq., CPA, Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA

This program will qualify for 4.0 hours of CPE based on 50 minute hour