Stephen M. Nechemias will be one of three speakers addressing the topic of the relationship between the federal and state taxation of pass-through entities at the 6-day Institute on Federal Taxation in San Diego, California. The event runs from November 11 - 16, 2012 at the Hotel del Coronado. His presentation is titled “The Strained (or Strange) Relationship between the Federal and State Taxation of Pass-Through Entities.” It will be delivered on Thursday, November 15 at the Institute.
The presentation will compare and contrast the federal tax rules applicable to partnerships and S corporations and their owners with the state law counterparts, including:
- Federal - state (non)conformity
- Owner nexus issues
- Varying methods of apportioning income among the states
- Composite returns and withholding on non-resident owners
- Entity-level taxes
Nechemias is a partner in the Tax Department and is chair of the firm’s State and Local Tax Practice.
NYU’s 71st Institute on Federal Taxation will run two sessions this Fall, one on each coast. The first is October 21-26, 2012 at The Hilton New York, New York. The second is November 11-16, 2012 at The Hotel Del Coronado, San Diego, CA. For more information, visit www.scps.nyu.edu/ift