Seminars & Events

Our attorneys frequently speak at trade association conferences, industry events, and other special events. Devine Millimet hosts seminars, webinars and other workshops throughout the year to provide our clients and business colleagues with important updates and upcoming changes in the current local, state and federal laws. Below you can find a list of speaking engagements and events.

For a detailed list of other seminars and webinars we have presented during the past year, please visit our archives.

To receive invitations to firm seminars and workshops, please send an email to: firm-info@devinemillimet.com.

Upcoming Seminars & Events

NH Taxation of Businesses & Their Owners

Cost: To be determined.

Topics include the four major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), the Interest & Dividends Tax (I&D), and the Real Estate Transfer Tax (RETT). Topics involving the BET will include an overview of the components of the enterprise value tax base and the apportionment provisions for the BET. With respect to the BPT, topics include the nexus standard, definitions of business organization and business activity, the additions and deductions to federal taxable income including a brief overview of the combined reporting requirements for unitary businesses. The I & D segment of the seminar will include a review of the provisions relating to distributions from partnerships and limited liability companies and the importance of the definition of “transferrable interests”. The RETT discussion includes an overview of the provisions focusing on NH real estate companies. Our instructors provide a separate ½ day seminar which examines in detail the NH Compensation Deduction

When: May 18, 2012, 8:30 a.m. to 4:15 p.m.

Location: New Hampshire Society of CPAs, 1750 Elm Street, Manchester, NH

Sponsor: New Hamphire Society of CPAs

Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website or by contacting the Society at 603.622.1999.

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

This program will qualify for 8.0 hours of CPE based on 50 minute hour and 7.0 hours of CLE based on 60 minute hour.

The Nuts & Bolts of Estate Planning – A Practitioner’s Approach

Cost: To be determined

Through the use of a case study, our presenters will explain the nuts and bolts of estate planning, including (i) the use of revocable trusts to avoid probate and to properly and flexibly plan for estate taxes in this ever-changing tax environment , (ii) the importance of having financial and health care powers of attorney; and (iii) the “do’s and don’ts” when agreeing to serve as an executor, trustee or holder of a financial power of attorney . The presenters will also discuss a variety of planning techniques to deal with common situations, such as the succession of a family business, the shared use of a family vacation home, lifetime gifting and equalizing inheritances, protecting inherited assets from the children’s spouses and creditors and planning for the non-traditional family.

When: May 22, 2012. 8:30 p.m. to 12:15 p.m.

Location: New Hampshire Society of CPAs

Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website or by contacting the Society at 603.622.1999.

Speakers: Steve Cohen, Esq., and Anu Mullikin, Esq.

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

New Hampshire Compensation Deduction – Applicable Standards for Pre-2010, 2010 & Post-2010 Taxable Periods

Cost: To be determined.

The New Hampshire General Court has changed New Hampshire’s reasonable compensation deduction for owners of corporations, limited liability companies, partnerships, and proprietorships again for taxable years beginning in 2011. We will examine the provisions of the 2011 law, the Administrative Rule for reasonable compensation adopted by the Department of Revenue Administration, the appeal process, and the new burden of proof in detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010, and subsequent years; and the use of Internal Revenue Code Section 162, Treasury Regulations, and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

When: May 22, 2012. 1:00 p.m. to 4:30 p.m.

Location: New Hampshire Society of CPAs

Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website or by contacting the Society at 603.622.1999.

NH Taxation of Businesses & Their Owners

Cost: To be determined

Topics include the four major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), the Interest & Dividends Tax (I&D), and the Real Estate Transfer Tax (RETT). Topics involving the BET will include an overview of the components of the enterprise value tax base and the apportionment provisions for the BET. With respect to the BPT, topics include the nexus standard, definitions of business organization and business activity, the additions and deductions to federal taxable income including a brief overview of the combined reporting requirements for unitary businesses. The I & D segment of the seminar will include a review of the provisions relating to distributions from partnerships and limited liability companies and the importance of the definition of “transferrable interests”. The RETT discussion includes an overview of the provisions focusing on NH real estate companies. Our instructors provide a separate ½ day seminar which examines in detail the NH Compensation Deduction

When: June 4, 2012, 8:15 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.

Location: Chateau Restaurant, 131 River Road, Andover, MA 01810. (directions)

Sponsor: Boston Tax Institute

Registration: Additional information and registration will be available on the Boston Tax Institute website.

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

This program will qualify for 8.0 hours of CPE based on 50 minute hour and 7.0 hours of CLE based on 60 minute hour.

Federal Estate Tax Update

Cost: To be determined.

Save the date! Re-visit our seminar page for additional information on this upcoming seminar.

When: Wednesday, June 13, 2012. 3:00 p.m. registration, 3:30 p.m. to 8:30 p.m. program

Location: The Red Blazer Restaurant, Concord, NH

Sponsor: New Hampshire Society of Accountants

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

Speakers: Anu Mullikin, Esq.

New Hampshire's Reasonable Compensation Deduction and New Hampshire's Combined Reporting for Unitary Business

Cost: To be determined.

New Hampshire’s hottest audit topic, reasonable compensation for owners of corporations, limited liability companies, partnerships and proprietorships, will be covered in depth during the morning session. The New Hampshire General Court has changed New Hampshire’s reasonable compensation deduction for owners of corporations, limited liability companies, partnerships, and proprietorships again for taxable years beginning in 2011. We will examine the provisions of the 2011 law, the Administrative Rule for reasonable compensation adopted by the Department of Revenue Administration, the appeal process, and the new burden of proof in detail. Other issues will include a comparison of the new and old compensation provisions under the Business Profits Tax for 2009, 2010, and subsequent years; and the use of Internal Revenue Code Section 162, Treasury Regulations, and Federal Court precedent to determine reasonable compensation and planning opportunities that are available.

Combined reporting for unitary businesses is the topic during the afternoon session. New Hampshire’s combined reporting for unitary businesses is mandatory for purposes of the Business Profits Tax and applies to proprietorships, partnerships, single-member and multi-member limited liability companies, trusts and corporations. Issues to be addressed include New Hampshire’s unique application 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; and potential planning opportunities.

When: June 18, 2012, 8:15 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.

Location: Chateau Restaurant, 131 River Road, Andover, MA 01810. (directions)

Sponsor: Boston Tax Institute

Registration: Additional information and registration will be available on the Boston Tax Institute website.

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

This program will qualify for 8.0 hours of CPE based on 50 minute hour and 7.0 hours of CLE based on 60 minute hour.

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