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Devine Millimet

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

Upcoming Seminars & Events

New Hampshire Taxation of Businesses & Their Owners


Thursday, September 25, 2014 08:00 AM

Registration Cost: $310.00

Seminar Description:
 
This is a 1-day seminar (8 credits) led by  Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA, MBA. 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 reasonable compensation and 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” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities. Our instructors provide two separate ½ day seminars which examine in detail the NH Compensation Deduction and the combined reporting requirements.

Program Designed For:
 
This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate.  Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.

Seminar Schedule:
 
When: September 25, 2014, 8:00 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.
Cost: $265 for members for and $310 for non-members
Location: Sheraton Colonial, Wakefield, MA
Sponsor: Massachusetts Association of Accountants
Registration: Additional information and registration will be available on Massachusetts Association of Accountants site
Speakers: Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA, MBA

This program will qualify for 8.0 hours of CPE based on 50 minute hour


New Hampshire Taxation of Businesses & Their Owners


Tuesday, September 30, 2014 08:15 AM

Registration Cost: $380.00

Seminar Description:
 
This is a 1-day seminar (8 credits) led by Jon Sparkman, Esq. CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA, MBA. 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 reasonable compensation and 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” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities. Our instructors provide two separate ½ day seminars which examine in detail the NH Compensation Deduction and the combined reporting requirements.
 
Program Designed For:
 
This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate.  Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.
 
Seminar Schedule:
 
When: September 30, 2014, 8:15 a.m. registration. Seminar 8:30:00 a.m. to 4:15 p.m.
Cost: $305 for NHSCPA members and $380 for non-members
Location: Best Western, 815 Lafayette Road, Hampton, NH (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, MBA

This program will qualify for 8.0 hours of CPE based on 50 minute hour


New Hampshire Compensation Deduction – Practical Analysis & Implementation and Combined Reporting for Unitary Businesses


Friday, October 17, 2014 08:15 AM

Registration Cost: $370.00

Seminar Description:
 
This is a full day seminar (8 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA, MBA. The morning session addresses the New Hampshire Compensation Deduction for purposes of the Business Profits Tax.  New Hampshire’s reasonable compensation deduction for owners of corporations, limited liability companies, partnerships, and proprietorships has remained relatively unchanged since 2011 therefore practitioners can now provide their clients with a practical analysis on reasonable compensation for the business owner-employee using the Federal income tax standards under Internal Revenue Code Section 162.  We will examine the provisions of the 2011 laws, 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 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 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 deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses and have business activity within New Hampshire conducted in multiple entities or proprietorships.  Participants should have a general knowledge of the Business Profits Tax and tax principals relating to compensation deductions under the United States Internal Revenue Code as well as the principles for the apportionment of income among multiple states.

Seminar Schedule:
 
When: October 17, 2014, 8:15 a.m. registration. Seminar 8:30 a.m. to 4:15 p.m.
Cost: $295 for NHSCPA members and $370 for non-members
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, MBA

This program will qualify for 8.0 hours of CPE based on 50 minute hour


Employer Tax Issues and the ACA


Tuesday, October 21, 2014 02:00 PM

Registration Cost: $199.00

Offered by The National Business Institute

Program Description

Ensure Compliance with Affordable Care Act Taxation Regulations

Are you able to confidently advise clients on the ins and outs of taxation rules under the ACA? Get the information you need to correctly interpret and comply with all of the ACA tax requirements. You'll learn practical strategies for managing payroll, determining the tax reporting basis, complying with health insurance rules and more. Register today!

  • Quickly decide whether the client is a large or small employer - and know the implications of each.
  • Learn how to report employee health coverage to the IRS.
  • Find out the rules for collecting the Patient-Centered Outcomes Research Institute (PCORI) fee.
  • Who Should Attend

    This teleconference is designed for attorneys. Accountants will also benefit.

    Course Content

  • Small or Large Employer - Determining the Tax Reporting Baseline
  • Withholding and Reporting for Highly-Compensated Employees
  • Calculating and Reporting Coverage Values on W2s
  • Reporting Employee Health Insurance Coverage to the IRS
  • Requirements for Annual Returns for Self-Insured Plans
  • PCORI Fees
  • Available Tax Credits
  • Continuing Education Credit
     
    To register (click here)
     
    Speaker
     
    PATRICIA M. McGRATH  Biography (click here)


    DEVINE MILLIMET: ANNUAL EMPLOYMENT LAW SEMINAR


    Wednesday, November 05, 2014 08:00 AM

    Complimentary

    Click here to Register Online

    Join us for this complimentary half-day seminar where we will provide updates on a variety of timely employment and benefits law topics.
     
    Location: SERESC, 29 Commerce Drive, Bedford, NH

    Registration and Breakfast  (8:00 a.m. – 8:30 a.m.)

    Managing Pregnant Employees  (8:30 a.m. – 9:30 a.m.)
    The EEOC recently issued comprehensive guidance to employers on the rights of pregnant employees in the workplace.  This session will review this new EEOC guidance, and also review the often overlapping rights that pregnant employees have under the ADA, FMLA, PDA and NH Maternity Leave Law.  We will review and discuss best practices for managing requests for accommodations and leaves of absence by pregnant employees.
     
    Effective Workplace Investigation  (9:30 a.m. – 10:30 a.m.)
    Workplace complaints are rising from employees – possibly in light of the many hotlines, whistleblower policies, and news coverage on employee rights.  From employee complaints of “bullying” by a demanding supervisor to “harassment” by a peer, employers should be prepared to respond.  This session will present a simple strategy for responding to these complaints and will help you avoid costly litigation.
     
    Break  (10:30 a.m. – 10:45 a.m.)

    Health Care Reform Check-up and Retirement Plan Update  (10:45 a.m. – 11:45 a.m.)
    This presentation will provide an update on current developments in federal health care reform (ACA). The session will also review what employers need to do to meet the IRS’ compliance requirements for retirement plans by the April 2016 deadline.

    NH Legislative Update
      (11:45 a.m. – 12:15 p.m.)
    Once again, the 2014 session resulted in many new laws impacting the NH workplace.  The laws to be discussed are: paycheck equity; non-competes; distracted driving; and healthcare drug testing.
     
    Questions & Answers  (12:15 p.m. – 12:30 p.m.)

     
    All participants will receive comprehensive written materials.  We hope you will join us.

    Who should attend?
    • • Executives
    • • Managers
    • • In-House Counsel
    • • Human Resources Professionals

    Click here for directions


    New Hampshire Taxation of Businesses & Their Owners


    Tuesday, November 18, 2014 08:30 AM

    Registration Cost: $189.00

    Seminar Description:
     
    This is a 1-day seminar (8 credits) led by Jon Sparkman, Esq., CPA and Maurice Gilbert, CPA, MST. 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 reasonable compensation and 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” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities.

    Program Designed For:
     
    This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate.  Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.

    Seminar Schedule:
     
    When: November 18, 2014, 8:30 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.
    Cost: $189 plus
    Location: Holiday Inn Hotel & Suites, Peabody, MA, 1 Newbury Street (Route 1)(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


    Nexus – Jurisdictional Standard for Income Taxes


    Thursday, November 20, 2014 08:15 AM

    Registration Cost: $205.00

    Seminar Description:
     
    This is a ½ day seminar (4 credits) led by Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA, MBA.  Nexus is the amount of activity within a taxing jurisdiction that determines whether or not a person or entity can be subjected to a state’s income tax statutes.  We will discuss the federal cases that provide the parameters under which state’s may constitutionally tax out-of-state taxpayers, the application of P. L. 86-272 in interstate commerce and examine nexus concepts such as physical presence and economic presence.  We will examine the New Hampshire “income” tax requirements and provide some comparison to the provisions in neighboring states.  Finally, we will discuss Voluntary Disclosure Programs and the benefits they provide to practitioners and their clients.

    Program Designed For:
     
    This seminar is designed for tax professionals who currently have or may have clients conducting activities in more than a single state but are uncertain as to which jurisdictions the client may have a duty to prepare and file an income tax return.  Participants should have a general knowledge of federal and state income tax principles.


    Seminar Schedule:

    When: November 20, 2014, 8:15 a.m. registration. Seminar 8:30:00 a.m. to 12:15 p.m.
    Cost: $180 for NHSCPA members and $205 for non-members
    Location: Manchester, NH
    Sponsor: New Hampshire Society of CPAs
    Registration: Additional information and registration will be available on the New Hampshire Society of CPAs website.
    Speakers: Maurice P. Gilbert, CPA, MST, and Jason E. Cole, Esq., CPA, MBA

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


    New Hampshire Taxation of Businesses & Their Owners


    Tuesday, November 25, 2014 08:30 AM

    Registration Cost: $189.00

    Seminar Description:
     
    This is a 1-day seminar (8 credits) led by Jon Sparkman, Esq., CPA and Maurice Gilbert, CPA, MST. 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 reasonable compensation and 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” and the planning opportunities that result from the recent elimination of trust as taxpayers and trust distributions from the definition of dividend. The RETT discussion includes an overview of the provisions focusing on NH real estate companies and recent NH Court decisions that may provide some planning opportunities.

    Program Designed For:
     
    This seminar is designed for tax professionals whose clients are New Hampshire residents, have business activity within New Hampshire, deduct compensation for the personal services of the shareholders, partners, members and proprietors of the businesses, or who own New Hampshire real estate or an interest in New Hampshire real estate.  Participants should have a general knowledge of the BPT, BET, I&D and the RETT as well as Federal Income Tax principals relating to corporations, partnership and proprietorships.

    Seminar Schedule:
     
    When: November 25, 2014, 8:30 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.
    Cost: $189
    Location: Hampton Inn, White River Junction, VT - Route 5 South - Exit 11 off of Routes 89 & 91(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


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    Office Locations in: Manchester, NH Concord, NH