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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

Granite State Human Resource Conference


Tuesday, April 29, 2014 07:00 AM

Registration Cost: $215.00


This Seminar is Full. We have added the same seminar on June 10th.
The Affordable Care Act — Are you Ready?
Interactive seminar designed to assist employers achieve compliance with the ACA


Thursday, June 05, 2014 08:00 AM

Complimentary

Please join attorneys from Devine Millimet’s Labor, Employment & Employee Benefits Practice Group for a live discussion of the Affordable Care Act.  This seminar is geared to employers with between 50 – 150 employees, but all are welcome.  Questions are encouraged during the seminar to help HR professionals and other members of management obtain the information they need to confirm compliance with this new federal law in their workplace.  This presentation will include:

  • • Brief overview of the upcoming responsibilities faced by employers
  • • Review of employer mandates under the ACA, penalties and related timelines
  • • Discussion of handbooks and best practices for documentation
  • • Termination and COBRA notices with the ACA
  • • Question and Answer Session - Get answers to your questions on the ACA – Are you covered? Are you one of the employers that can delay implementation until 2016? Which employees are covered? What must be offered? Any special documentation required?

When: June 5, 2014, 8:00 a.m. to 8:30 a.m. registration. Program 8:30 a.m. to 10:30 a.m.
Cost: Complimentary includes continental breakfast
Where: Devine Millimet, 111 Amherst Street, Manchester, NH  03101 (directions)

Parking is available in the Victory Parking garage located on the corner of Chestnut and Amherst Streets.

This seminar is complimentary but seating is limited.
 
Please register by May 30, 2014


The Affordable Care Act — Are you Ready?
Interactive seminar designed to assist employers achieve compliance with the ACA


Tuesday, June 10, 2014 08:00 AM

Complimentary

Click here to Register Online

Please join attorneys from Devine Millimet’s Labor, Employment & Employee Benefits Practice Group for a live discussion of the Affordable Care Act.  This seminar is geared to employers with between 50 – 150 employees, but all are welcome.  Questions are encouraged during the seminar to help HR professionals and other members of management obtain the information they need to confirm compliance with this new federal law in their workplace.  This presentation will include:

  • • Brief overview of the upcoming responsibilities faced by employers
  • • Review of employer mandates under the ACA, penalties and related timelines
  • • Discussion of handbooks and best practices for documentation
  • • Termination and COBRA notices with the ACA
  • • Question and Answer Session - Get answers to your questions on the ACA – Are you covered? Are you one of the employers that can delay implementation until 2016? Which employees are covered? What must be offered? Any special documentation required?

When: June 10, 2014, 8:00 a.m. to 8:30 a.m. registration. Program 8:30 a.m. to 10:30 a.m.
Cost: Complimentary includes continental breakfast
Where: Devine Millimet, 111 Amherst Street, Manchester, NH  03101 (directions)

Parking is available in the Victory Parking garage located on the corner of Chestnut and Amherst Streets.

This seminar is complimentary but seating is limited.
 
Please register by May 30, 2014


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


Thursday, June 19, 2014 08:30 AM

Registration Cost: $189.00

Seminar Description:
 
This is a full day seminar (8 credits) led by Jon Sparkman, Esq., CPA, and Maurice Gilbert, CPA, MST. 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: June 19, 20114, 8:30 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.
Cost: $189
Location: Holiday Inn 1 Newbury Street, Peabody MA. (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


New Hampshire Taxation of Businesses & Their Owners


Tuesday, June 24, 2014 08:30 AM

Registration Cost: $206.00

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. 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: June 24, 20114, 8:30 a.m. registration. Seminar 9:00 a.m. to 5:00 p.m.
Cost: $189 plus $17 for the required lunch
Location: The 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


New Hampshire Taxation Of Businesses & Their Owners For New Staff & Staff With Limited Experience


Friday, August 22, 2014 08:00 AM

Complimentary

Click here to Register Online

Seminar Description:
 
This is a 1-day seminar (8 credits) led by Jason E. Cole, Esq., CPA and Maurice P. Gilbert, CPA, MST.  Topics include and introduction to the three major taxes affecting businesses and their owners in NH: the Business Enterprise Tax (BET), the Business Profits Tax (BPT), and the Interest & Dividends Tax (I&D). 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 and a brief overview of reasonable compensation. 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.  
 
Program Designed For:
 
This seminar is designed for professional staff of tax professionals with 0 to 1 year of state tax experience 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.  Participants should have a general knowledge of the BPT, BET and I&D as well as some exposure to Federal Income Tax principals relating to corporations, partnership and proprietorships.
 
Seminar Schedule:

When:
August 22, 2014, 8:00 a.m. registration. Seminar 8:30 a.m. to 5:00 p.m.
Cost: Complimentary
Location: Devine Millimet, 111 Amherst Street, Manchester, NH  03101(directions)
Sponsor: Devine Millimet
Speaker: Jason E. Cole, Esq., CPA and Maurice P. Gilbert, CPA, MST   
 
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: Hampton, NH
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


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


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Office Locations in: Manchester, NH Concord, NH