The planning committee has finalized the sessions and speakers for the program. The timeline for the program is below. We will offer 8 in-depth sessions covering UBTI, 501 (r), Tax Risks, Captive Insurance, and more. In addition, 3 sessions will be offered on demand, where attendees can watch the presentation on their own time. Continuing education credits (CLE, CPE, and CCB) are available for the sessions being presented on October 22-23 as well as for any on-demand sessions that you watch. 

Attendees can access program materials, continuing education information, and networking opportunities on the Attendee Website. This site is for attendees only and you must be logged in to access it. 

Thursday, October 22, 2020

(Pre-recorded presentations with live speaker Q&A)

11:00 am-12:00 pm EST

1. IRS and Counsel Update
Janine Cook
Margaret Von Lienen

  • Effects of COVID-19 on the IRS and Exempt Organization (EO) operations
  • Taxpayer First Act electronic filing update, including the status of the electronic Form 990-T and other EO forms
  • Updates on:
    • EO Determinations
    • Group rulings
    • EO Examinations
  • Description of how TE/GE interacts with EO Chief Counsel (e.g., technical assistance requests) and Treasury (e.g., on guidance projects)
  • Explanation of the COVID payroll credits and deferral options and other relief
  • Update on guidance items affecting Exempt Organizations

12:15-1:15 pm EST

2. Congressional Oversight of Nonprofit Hospitals
Alexander L. Reid (Moderator)
Melanie A. Egorin
John Schoenecker

  • Nonprofit hospitals face continued scrutiny by the Senate Finance Committee.
  • Since the enactment of section 501(r), the Finance Committee is now following up to ensure that the IRS is enforcing the rules and nonprofit hospitals are adhering to them.

1:30-2:30 pm EST | Concurrent Sessions

3. Reasonable approaches to UBTI Siloing under Section 512(a)(6)
Polly D. Federico
Justin J. Lowe

  • The 512(a)(6) statute
  • IRS guidance interpreting the statute
  • Common fact patterns and how to interpret the statute and IRS guidance in those contexts
  • Practical ways to document and defend a health care organization's interpretations
  • The draft 2020 Form 990-T as it relates to the above

4. 501(r) Updates and Recent Watchdog Activity/Grassley Inquiries
Geoffrey M. Campbell
John R. Holdenried

  • Temporary extension of CHNA deadlines
  • 501(r) exam activity
  • Public watchdog reviews of hospital collection practices
  • Grassley/GAO investigations
  • Impact of COVID-19 and the CARES Act

2:30-3:15 pm EST

Virtual Tax Talk
End the day with your colleagues over a beverage and discussion. A virtual Zoom Room will be open for small group, moderated discussion. Pre-registration required. 

Topic: COVID-19 Tax Challenges and Credit Programs
Discussion Issues:

  • Issues related to tax reporting delays and unusual return timelines
  • Whether applicable federal and state tax credit programs have successfully helped organizations impacted by COVID
  • Tax reporting confusion caused by many new credit and employment tax deferral programs
  • Various state and local tax issues triggered by COVID

Friday, October 23, 2020

(Pre-recorded presentations with live speaker Q&A)

11:00 am-12:00 pm EST

5. The Bold Frontier: Managing the Tax Risks for Your Institution in the New Norm
Robert W. Friz
Edward J. Jennings

  • Tax liabilities and risks related to the recent provisions passed by the Tax Cuts and Jobs Act as well as provisions in the relief acts pertaining to the pandemic, COVID-19, which has brought about a new norm for the in-house tax professional in managing tax risks
  • The financial impact that these recent provisions may have on their health care systems and the planning strategies to address them
  • A functional approach to work closely with the contact point of risks, i.e. operational units, including the development and use of tool kits and templates
  • Communicating these risks to executive management, including aligning compliance concerns with other regulatory bodies and requesting additional resources

12:15-1:15 pm EST

6. Tax Issues with COVID Operations
Catherine E. Livingston (Moderator)
Stephen LaGarde
Tina Schrob

This session will review a variety of tax benefits and tax issues that have arisen for employers under the CARES Act and as a result of changes to operations made in response to the coronavirus pandemic. Topics to be covered include:

  • Employee Retention Credit
  • Payroll Tax Deferral
  • Section 139 Qualified Disaster Relief Payments to employees
  • Acquisition of Payroll Protection Program Borrowers and the Employee Retention Credit
  • State and local tax obligations when employees switch to remote work

1:30-2:30 pm EST | Concurrent Sessions

7. Spotlight on Captive Insurance Companies
Kristen E. Hazel
Elizabeth M. Mills

  • Structure and jurisdiction options for captives
  • Foundational tax principles for the insurer and the insured
  • Regulatory issues
  • New tax rules impacting captives and their owners

8. Understanding the Impact: Market Trends in Executive Compensation and Employee Benefits and a View from the Compliance Front
David Cohn
Mary K. Samsa

The presentation would address the following key areas:

  • Market response of COVID-19 on executive compensation and benefits
  • Heading into year-end: Reinstating employer retirement contributions and partial plan terminations
  • Aligning compliance for 2021 and beyond: Inclusion of less than full time employees in plans and lifetime income disclosures
  • IRS enforcement initiatives: ACA compliance and loans to disqualified persons (private inurement)
  • Split dollar life insurance: Is it right for your organization? Advantages, challenges and latest trends

Additional On-Demand Offerings

(Pre-recorded presentations; no live speaker Q&A available)

I. Applying for Tax Exemption in the Digital Age
Michael J. Engle
Michael Fine

At long last, IRS Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is finally going digital!

  • Recent developments related to the mandatory e-filing of Forms 1023
  • Revisions and updates in Revenue Procedure 2020-8 and other related developments
  • Tax exemption fundamentals by examining the differences between Forms 1023 for:
    • Health system parents
    • Health system foundations
    • Medical groups
    • Hospitals
    • Other affiliates and auxiliaries commonly found in complex health systems
  • Tricks and tips for completing and submitting Forms 1023 electronically at
II. Bond Compliance
Bruce M. Serchuk
Vicky Tsilas

  • IRS guidance released in response to COVID-19
  • Re-TEFRA issues
  • Partnerships and 501(c)(3)
  • Updates in Enforcement Activities

III. Legal Ethics - iPractice: 21st Century Professionalism, Competence, and Technology
Almeta Cooper
Natalie Kelly

  • Model Rules technology competency requirements
  • Apply Model Rules’ technology competency requirements to health law practice
  • Risks and professional liability issues associated with technology