Image: 2014 MEGA CPE Conference

Prepare for Mega Learning

Wednesday, June 10, 2015

 

Early Bird Session: Advanced Quickbooks (1 TB)
7:00am-7:50am
Mario R. Nowogrodzki, CITP,CPA
Mendelson Consulting, Inc.
Pembroke Pines


Introduction & Opening Remarks
8:00am-8:15am

Wednesday Concurrent Breakouts (select one)

 

8:15am-9:05am

Breakout 1: State of the States: Trends in State Tax Policy (1 TB)
Harley T. Duncan
Managing Director / KPMG LLP
Washington, DC

This session will provide an overview of the fiscal condition of the states and discuss recent and emerging trends in state tax law and policy. It will focus on business income and sales and use tax law changes.


Breakout 2: DOL Update (1 TB)
Ian Dingwall, CPA
Chief Accountant / US Department of Labor
Washington, DC

Everything CPAs need to know about current legislative and regulatory developments at the Department of Labor. Details about the Department’s audit quality inspection programs and what distinguishes work that is considered to be “best practice.” Discover which pitfalls most often plague benefit plan audits and result in rejection of Form 5500 filings. Discuss EFAST II filing issues and the Department’s latest reporting compliance initiatives. Obtain the latest information about the Department’s fee disclosure initiative.


Breakout 3: Economic Update (1 TB)
Bill Pittenger

Wednesday Concurrent Breakouts (select one)

 

9:10am-10:00am

Breakout 4: Multi-State Tax Update (1 TB)
Jordan M. Goodman Esq., CPA
Partner / Horwood Marcus & Berk
Chicago

Marilyn A. Wethekam, Esq.
Partner / Horwood Marcus & Berk
Chicago

This presentation will cover the recent happenings in state and local tax. We will look at the latest (and maybe not so greatest) issues in nexus, business and non-business income and apportionment issues. We will discuss current litigation on a national basis with updates in the area of nexus, unitary filings, treatment of partnerships and LLCs, business purpose and economic substance, business income, apportionment issues and base and exemption issues for sales tax. We will also look at some more obscure areas in SALT like Qui Tam cases and Unclaimed Property. And of course, we will address any other topics that you wish to discuss.


Breakout 5: IRS Update
Speaker TBD


Breakout 6: FASB Update (1 AA)
Michael Cheng, CPA
Project Manager / Financial Accounting Standards Board
Norwalk, CT

Wednesday Concurrent Breakouts (select one)

 

10:15am-11:05am

Breakout 7: Multi-State Tax Update (1 TB)
Jordan M. Goodman Esq., CPA
Partner / Horwood Marcus & Berk
Chicago

Marilyn A. Wethekam, Esq.
Partner / Horwood Marcus & Berk
Chicago


Breakout 8: A&A Update - What's Going on in Employee Benefit Plans? (1 AA)
Marilee P. Lau, CPA
Retired Partner / KPMG LLP
San Francisco


Breakout 9: Customs and Cross Border Transactions (1 TB)
Speaker TBD

Wednesday Concurrent Breakouts (select one)

 

11:10am-12:00pm

Breakout 10: Florida Commercial Rental Transactions (1 TB)
Robert D. Clarke, Esq., MBA
Principal / Grant Thornton LLP
Tampa

Steven M. Hogan
Attorney / Ausley & McMullen, PA
Tallahassee


Breakout 11: SOC 1 Report - Common Audit Deficiencies (1 AA)
Erin M. Koski, CPA
McDirmit Davis & Company LLC
Orlando


Breakout 12: How to Set up Online Audit Workpaper Technique (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart

Keith A. Jowers II, CPA
A Partner / Carr, Riggs & Ingram, LLC
Miramar Beach

Brett W. Nesbit, CPA, MBA, MSA
Managing Principal / Rehmann
Naples

Wednesday Concurrent Breakouts (select one)

 

1:00pm-1:50pm

Breakout 13: State Taxation of US Inbound and Outbound Transactions (1 TB)
Jonathan M. Cesaretti
Senior Manager / Crowe Horwath LLP
Oak Brook, IL

This session will focus on state tax implications of U.S. domestic businesses including taxation of foreign sourced income, unitary combined reporting and the water’s edge election/worldwide election, apportionment issues, including factor representation for income included or excluded from the tax base, intercompany intangible expense add back rules and various state requirements to allocate intercompany expenses. This session will also focus on major state issues associated with inbound investment in the U.S. by foreign owned businesses including nexus standards applicable to foreign taxpayers and state taxation of foreign taxpayers.


Breakout 14: TPA Support/Form 5500 Pitfalls/Compliance Testing Attributes (1 TB)
Thomas Santa Barbara
QPFC President / Berman Hopkins Retirement Solutions
Melbourne


Breakout 15: GASB Update - An Overview of What is New and What is Coming (1 AA)
Lisa R. Parker, CPA
Project Manager / Governmental Accounting Standards Board
Norwalk, CT

Wednesday Concurrent Breakouts (select one)

 

2:10pm-3:00pm

Breakout 16: State Income Taxation of Partnerships and Pass-Through Entities (1 TB)
Dana L. Lance
Senior Manager - State and Local Tax / Grant Thornton LLP
Miami

Discussion on state income tax issues that can arise for pass through entities including: nonresident owner nexus; the sale of a membership interest in an LLC or LP; composite return issues; nonresident withholding; investment partnerships; and more.


Breakout 17: Audit EBP Hot Topics - Content/Questions (1 AA)
Wendy Y. Terry, CPA, CGMA
Partner-in-Charge Forida / WithumSmith + Brown, PC
Orlando

This session will cover hot topics pertaining to employment benefit plan audits, including: initial audit procedures, firm methodologies for sample selections, employee benefit plan mergers and splits, parties-in-interest, investment leveling and common plan deficiencies. The session will include an open forum and an expert panel


Breakout 18: Is it Yours or Is It Theirs? Keep Taxes Out of Your Retirement Income (1 TB)
Gary Marriage, CEO
Best Selling Author / Nature Coast Financial
Crystal River

The best-kept secrets to keeping Taxes out of your clients retirement income. New strategies you and your clients need to know. These opportunities are being used by some of the top firms in the country to gain new clients and retain current clients. We will demonstrate how this adds more billable hours for your firm and create more referrals to you more often!

Wednesday Concurrent Breakouts (select one)

 

3:10pm-4:00pm

Breakout 19: Florida Property Tax Update (1 TB)
Robert S. Goldman
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee

William D. Shepherd
General Counsel / Hillsborough County Property Appraiser
Tampa

Update on new legislation, issues and hot topics concerning property tax matters, including real estate and tangible personal property valuation, exemptions, and best strategies for completing tangible personal property returns.


Breakout 20: Audit EBP Hot Topics-Part 2 (1AA)
Wendy Y. Terry CPA, CGMA
Partner-in-Charge Florida / WithumSmith + Brown, PC
Orlando

This session will cover hot topics pertaining to employment benefit plan audits, including: initial audit procedures, firm methodologies for sample selections, employee benefit plan mergers and splits, parties-in-interest, investment leveling and common plan deficiencies. The session will include an open forum and an expert panel.


Breakout 21: Topic TBD
Robert A. Lavenberg, CPA, JD, LLM
Partner / BDO USA, LLP
Philadelphia, PA


General Session: Social and Economic Trends - Changing the Future of Accounting (1 TB)
4:10pm-5:00pm
Mark J. Koziel, CPA
VP / Firm Services & Global Alliances / American Institute of CPAs
PCPS/Firm Practice Management
Durham, NC

Thursday, June 11, 2015

 

Early Bird Session: Topic TBD (1 TB)
7:00am-7:50am
Speaker TBD


Introduction & Opening Remarks
8:00am-8:15am


Keynote Address: Topic TBD (1 TB)
8:15am-9:05am
Barry C. Melancon, CPA, CGMA
President & CEO / AICPA
New York

Thursday Concurrent Breakouts (select one)

 

9:30-10:20am

Breakout 22: SSARS Update (1 AA)
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC


Breakout 23: Alternatives to Bank Financing: Analyzing the Options (1 TB)
Lunelle Siegel, EDFP
Funding Manager / Corporate Funding
Tampa

Crowd Funding, Venture Capital, Private Equity, Off Balance sheet funding, Hard Asset Funding and more will be discussed.


Breakout 24: Setting up an International Business (1 TB)
Hal J. Webb, Esq.
Partner / Cantor & Webb, PA
Miami


Breakout 25: DOR Initiatives (1 TB)
DOR Panelists

Thursday Concurrent Breakouts (select one)

 

10:30am-11:20am

Breakout 26: SAS - Professional Standards Update (1 AA)
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC


Breakout 27: Tax and Succession Planning for Agricultural Businesses (1 TB)
Michael D. Minton, Esq.
Shareholder / Dean Mead Minton & Zwemer
Fort Pierce

Overview of federal income tax issues concerning farmers and agricultural businesses and tax efficient succession planning.


Breakout 28: HR- How to Handle Difficult Conversations (1 B)
Lisa Huettemann


Breakout 29: Federal Marketplace Fairness Act viewed in the light of Public Law 86-272 (1 TB)
Gary Peric, CPA
Partner / Crowe Horwath LLP
Tampa

James H. Sutton., Jr, CPA
Shareholder / Moffa, Gainor, & Sutton, PA
Tampa

Gary Peric and James Sutton will compare and contrast what these pieces of federal legislation were designed to accomplish, discuss the circumstances leading up to these acts, describe the different groups championing each piece of legislation, state taxes subject to the acts, who the tax impacted by the legislation falls on, when a taxpayer should examine whether the legislation is applicable to them, in which states will the legislation be applicable in, and where will subsequent guidance explaining the legislation come from.

Thursday Concurrent Breakouts (select one)

 

12:45pm-1:35pm

Breakout 30: FRF / IFRS for SMEs / Private Company Accounting (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart


Breakout 31: Pricing the Business for Sale (1 TB)
C. Brett Cooper, CPA, ABV, ASA, BVAL, Cr.FA
Director – Valuations / Cherry Bekaert LLP
Tampa

This session will explore the issues the seller of a business should consider to aid in determining the amount for which the business will be listed for sale; what risk is present in the business that affects value; what will the buyer look for in the seller's business that affects the value; Is your price expectation reasonable; and will you receive value for synergies which may exist?


Breakout 32: How to Handle Clients with Foreign Bank Accounts (1 TB)
Jennifer Correa-Riera
Attorney / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will discuss a variety of tax issues relating to FBARs, Forms 8938, FATCA, the Offshore Voluntary Disclosure Program, etc. This presentation will also touch upon Pasquantino and reverse Pasquantino issues.


Breakout 33: Florida Hot Topics (1 TB)
Kevin J. Herzberg, CPA
SALT Central Florida Tax Practice Leader / Grant Thornton LLP
Tampa

Rex D. Ware, Esq.
Of Counsel / Buchanan Ingersoll & Rooney/Fowler White Boggs
Tallahassee

This session will explore the changes during the last year for legislatively and administratively impacting the major Florida taxes. We will examine the Statute changes that occurred in the 2015 Legislative Session, significant Rule changes, Technical Assistance Advisements and Taxpayer Information Publications impacting most Florida taxpayers focusing primarily on Corporate Income and sales and use taxes.

Thursday Concurrent Breakouts (select one)

 

1:45pm-2:35pm

Breakout 34: Understanding the New Revenue Recognition Rules (1 AA)
J E. Grossman, CFE
Principal / CliftonLarsonAllen
Lakeland

In this session we will explore the pervasive implications of ASU 2014-09: Revenue From Contracts With Customers. The requirements of the new standard will be discussed, along with what companies can do to prepare for implementation.


Breakout 35: Not-for-Profit Update (1 AA)
Speaker TBD


Breakout 36: Future of the Small to Medium Sized Accounting Firm (1 TB)
Carl Peterson


Breakout 37: Florida Income Tax Considerations (1 TB)
James M. Ervin Jr., Esq
Partner / Holland & Knight, LLP
Tallahassee

Vincent P. Oatis III, CPA
SALT Director / Grant Thornton LLP
Orlando

This presentation will cover the various opportunities and potential pitfalls from a Florida income-tax perspective, and will address in part tax matters such as nexus, apportionment, and filing methodology.

Thursday Concurrent Breakouts (select one)

 

Breakout 38: Understanding the New Revenue Recognition Rules (1 AA)
J E. Grossman, CFE
Principal / CliftonLarsonAllen
Lakeland


Breakout 39: How to Use Estate Planning Techniques to Protect Assets (1 TB)
Denis A. Kleinfeld, CPA, JD
Attorney / Fuerst Ittleman David & Joseph, PL
Miami

Clients look to their CPA first for professional guidance in helping them secure their financial future during these volatile and turbulent times. You will learn estate planning tools and techniques which can be used to protect assets and assure financial survivability.


Breakout 40: Taxpayer Advocacy Office - How to Successfully Use (1 TB)
Speaker TBD


Breakout 41: A View from the Trenches: Maximizing Florida Sales Tax Audit Procedures (1 TB)
Mark E. Holcomb, Esq.
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee

Karen A. Lake, CPA
Associate Director / Berkowitz Pollack Brant Advisors and Accountants, LLP
Miami

The presenters will discuss problems and issues commonly encountered in Florida sales tax audits and how to maximize your opportunities to resolve them at the field level.


General Session: Taxes – Scams, Shams and Fraud (1 TB)
4:50pm-5:40pm
Speaker TBD

Friday, June 12, 2015

 

Early Bird Session: Accounting for Leases (1 AA)
7:00am-7:50am
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland

Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach

This session will discuss the long-standing rules for lease accounting, along with solutions proposed by the Financial Standards Accounting Board to "improve" those rules.


Introduction & Opening Remarks
8:00am-8:15am


Keynote Address: (1 TB)
8:15am-9:05am
Jeff Atwater
Florida’s Chief Financial Officer / State of Florida
Tallahassee

Friday Concurrent Breakouts (select one)

 

9:30-10:20am

Breakout 42: Revenue Recognition - Special Issues (1 AA)
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland

This session will go deeper into ASU 2014-09, "Revenue From Contracts With Customer," to explore some of the transaction and industry-specific issues that arise as companies begin implementing the new rules.


Breakout 43: Tablets - Best Uses for CPAs (1 TB)
Mark W. Ryburn CPA, CITP, CDIA+
Product Line Manager - Tax Work / CCH, a Wolters Kluwer Business
Pensacola

In 2014, for the first time, users accessed the internet more often via mobile devices than desktop computers. Even so, many practitioners still struggle to effectively leverage mobile tools. In this session, learn best uses for tablets in your practice.


Breakout 44: 2015 Legislative Debrief
Speaker TBD


Breakout 45: Sales & Use Tax Record Keeping (1 TB)
Kevin J. Herzberg, CPA, MBA
Glenn A. Bedonie, CPA, CFST
Owner / Glenn A. Bedonie, CPA, P.A.
Tallahassee

Joseph C. Moffa Esq., CPA
Shareholder / Moffa, Gainor & Sutton, PA
Fort Lauderdale

Richard Unen
Senior Tax Audit Administrator / Florida Department of Revenue
Sarasota

Friday Concurrent Breakouts (select one)

 

10:30am-11:20am

Breakout 46: Revenue Recognition - Special Issues-Part 2 (1AA)
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland

This session will go deeper into ASU 2014-09, "Revenue From Contracts With Customer," to explore some of the transaction and industry-specific issues that arise as companies begin implementing the new rules.


Breakout 47: Electronic Payment Security
Speaker TBD


Breakout 48: DOMA (1 B)
Bradley R. Gould, Esq.
Shareholder / Dean Mead Minton & Zwemer
Fort Pierce


Breakout 49: Foreign Corrupt Practices Act (FCPA) Investigations and Anti-Corruption Best Practices (2 TB)
Ron J. Schwartz, CPA
Partner / Deloitte Financial Advisory Services
Atlanta

This session provides practical applications of the FCPA and anti-corruption considerations through real life investigations and interactive case studies. The session will cover:

  • Overview of the FCPA
  • Current enforcement trends
  • FCPA red flags
  • Compliance risks in high risk countries
  • Frequently asked questions by key regulators (Securities and Exchange Commission and Department of Justice)
  • Anti-corruption considerations, programs and controls and best practices

Friday Concurrent Breakouts (select one)

 

12:45pm-1:35pm

Breakout 50: Accounting for LLCs (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart


Breakout 51: CFO Update (1 TB)
Mark R. Bachmann
EVP & CFO / Zep Inc.
Atlanta

A Michael McCracken
Chairman and CEO / McCracken Alliance LLC
Norcross, GA

The Office of the CFO continues to evolve in the changing business landscape. More regulations, additional skills, broader scope of involvement in and outside the traditional finance functions. Explore the new demands on the CFO and the office under its command.


Breakout 52: Principles of Estate Management
Speaker TBD


Breakout 53: Foreign Corrupt Practices Act (FCPA) Investigations and Anti-Corruption Best Practices
Ron J. Schwartz, CPA
Partner / Deloitte Financial Advisory Services
Atlanta

Friday Concurrent Breakouts (select one)

 

1:45pm-2:35pm

Breakout 54: Accounting for LLCs (1AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart


Breakout 55: CFO Update (1 TB)
Mark R. Bachmann
EVP & CFO / Zep Inc.
Atlanta

Michael McCracken
Chairman and CEO / McCracken Alliance LLC
Norcross, GA


Breakout 56: DOMA (1 TB)
Bradley R. Gould, Esq.
Shareholder / Dean Mead Minton & Zwemer
Fort Pierce


Breakout 57: Topic TBD

Friday Concurrent Breakouts (select one)

 

3:00pm-3:50pm

Breakout 58: Proving the Value-Due Diligence and Fraud in M&A (1 AA)
C Brett Cooper, CPA-ABV, ASA, BVAL, Cr.FA
Director, Valuations / Cherry Bekaert LLP
Tampa

Discussion on the due diligence process which may uncover fraud, defalcations, or malfeasance in a sellers business. What does that mean to the value of the business? What to do about it? These questions and others relevant to this topic will surface during the session.

Breakout 59: Horror Stories of Peer Review (1 AA)
Paul N. Brown, CPA, CGMA
Director of Technical Services / Florida Institute of CPAs
Tallahassee


Breakout 60: Recruiting & Retention (1 TB)
Carlota Centeio-Pinto
Human Resources Manager / CAE USA, Inc.
Tampa

Anne Marie Hicks, CPA, CGMA
Controller / CAE USA, Inc.
Tampa

Diane Mellon
Cooperative Education Coordinator and Instructor University of South Florida
Tampa

A panel will address the recruitment and retention of accounting professionals from three perspectives: the new grad and university placement; the accountant in industry and the accounting firm. The panel will discuss a variety of issues including what attracts top performers and what retains them; identifying top performers and keeping top performers engaged; the generational and demographic nuances; social media; work life and life balance expectations and alternative methods of recruiting.


Breakout 61: Topic TBD (1TB)


General Session: Taxes – Scams, Shams and Fraud (1 TB)
4:00pm-5:40pm
Bruce A. Nunnally, CPA, CGMA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach

Saturday, June 13, 2015

 

Early Bird Session: Strategic Planning - Think Ahead or Get Left Behind (1 TB)
7:15am-8:05am
Raymond Monteleone, CPA
President and Founding Partner / Paladin Global Partners
Fort Lauderdale


Breakout 62: Ethics: Protecting the Integrity of Florida CPAs (4 ET)
8:15am-12:00pm
Gary A. Fracassi, CGMA,CPA
Fracassi & Associates
Orlando

Updated for 2014 with a focus on real-life ethical issues, this course addresses internal and external issues CPAs face, such as professional standards, ethical conduct, client communication and independence. The course complies with the ethics requirements for Florida CPAs as set forth by the Florida Board of Accountancy.

Saturday Concurrent Breakout (select one)

 

8:15am-9:05am

Breakout 63: Contract CFO – Outsourcing (1 TB)
Rebecca R. Irish
The Worksource, Inc.
Orlando


Breakout 64: Trust Accounting: Is it GAAP? (1 TB)
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach

Frederick G. Spoor, CGMA
Senior Shareholder / Spoor + Associates, PA
St. Petersburg

Saturday Concurrent Breakouts (select one)

 

Breakout 65: CIRA Update (1 AA)
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach


Breakout 66: TBD

Saturday Concurrent Breakouts (select one)

 

Breakout 67: Are You a Gambler or a Planner? Blueprint for a Solid Future for Elders (1 TB)
Howard S. Krooks, JD, CELA, CAP
Attorney / Elder Law Associates P.A.
Boca Raton

Ellen S. Morris, Esq.
Attorney / Elder Law Associates P.A.
Boca Raton

Planning using advance directives, revocable trusts, irrevocable trusts, real estate deeds and transactions, special needs trusts, income trusts, support unconnected to dissolution of marriage and asset protection techniques.


Breakout 68: Effectively Resolving IRS Tax Controversies in Audit/Appeal (1 TB)
Mitchell S. Fuerst
Managing Partner / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will discuss a variety of tax controversies including income, estate, employment, payroll taxes and foreign transactions reporting and to successfully negotiate or litigate the case to conclusion

Saturday Concurrent Breakouts (select one)

 

Breakout 69: Are You a Gambler or a Planner? Blueprint for a Solid Future for Elders (1 TB)
Howard S. Krooks, JD, CELA, CAP
Attorney / Elder Law Associates P.A.
Boca Raton

Ellen S. Morris, Esq.
Attorney / Elder Law Associates P.A.
Boca Raton


Breakout 70: Taking the Case to Tax Court - What CPAs Need to Know (1 TB)
Mitchell S. Fuerst
Managing Partner / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will explore the differences in federal and state tax controversies and the preparation differences and techniques to achieve a successful resolution in court.