Let’s Talk About Tax — An Annual Sampler 2025

Overview

Join Fredrikson’s Tax Disputes & Litigation Group for our annual Let’s Talk About Tax — An Annual Sampler event. The afternoon will feature a variety of tax topics (including an engaging Ethics session!), a networking lunch and evening happy hour with live music. You won’t want to miss the excitement of this year’s event, which will include guest appearances by Wendy Tien, Former Minnesota Tax Court Judge, Marilyn Wethekam, Esq. from COST, Shean Gerdes from KPMG, Jennifer Karpchuk, Esq. from Chamberlain Hrdlicka and Christopher Wohnoutka from UnitedHealth Group!

For more information on how to register, email events@fredlaw.com.

Agenda

Sessions and Objectives

12:00-1:00 p.m.
Who Wants to Be a Millionaire? Searching for Nirvana in Legal Ethics
1.0 Ethics CLE & CPE Credit
Enjoy your lunch while watching a panel of three tax professionals compete to become millionaires in the game of legal ethics. Using the classic game show format of Who Wants to Be a Millionaire, we will explore ethical issues in tax law and whether you can ever truly find peace when it comes to navigating ethical dilemmas. This session will qualify for one hour of Ethics CLE and CPE credit.

Learning Objectives:
After attending the session, the participant will be able to:

1. Identify the role of the tax advisor and ethical obligations to clients  
2. Understand the concepts of Tax Avoidance vs. Tax Evasion; and
3. Identify significant cases that address ethical issues in tax law. 

Moderator:
Jenny Pusch – Shareholder, Fredrikson & Byron

Speakers:
Jennifer Karpchuk – Shareholder, Chamberlain Hrdlicka
Wendy Tien – Former Minnesota Tax Court Judge
Christopher Wohnoutka – Senior Tax Director, UnitedHealth Group

1:00-1:10 p.m.
Networking Break

1:10-1:35 p.m.
“You Oughta Know (About Property Tax)”: Current Property Tax Trends
This session will provide you with a brief update of the commercial real estate market, how that has impacted current property tax trends, and how courts are dealing with controversial issues arising from those trends.

Learning Objectives:
After attending this session, participants will be able to:

1. A high-level overview of the commercial real estate market;
2. Current valuation trends in property valuation; and
3. Key property tax cases addressing controversial issues.

Speakers:
Lynn Linné – Shareholder, Fredrikson & Byron
Laura Wanger – Of Counsel, Fredrikson & Byron

1:35- 2:00 p.m.
Oops!....They Did it Again: Sourcing and Apportionment Messes
This session will focus on recent apportionment and sourcing updates from around the country. Panelists will evaluate current judicial updates and trends, analyze statutory and administrative developments, and identify cases to watch.

Learning Objectives:
After attending this session, participants will be able to:

1. Identify recent sourcing and apportionment judicial, statutory and administrative developments in key states
2. Recognize the potential impact of these developments in other jurisdictions; and
3. Advise leadership on updates and trends. 

Speakers:
Masha Yevzelman – Shareholder, Fredrikson & Byron
Jennifer Karpchuk – Shareholder, Chamberlain Hrdlicka

2:00-2:10 p.m.
Networking Break

2:10-2:35 p.m.
I Want It Tax Way: Decoding State Taxation of Foreign Income
We will discuss states’ attempts to tax foreign income, including by taxing repatriation income, GILTI, and foreign dividends (with or without factor representation) and review the status of mandatory worldwide combined reporting legislation around the country.

Learning Objectives:
After attending this session, participants will be able to:

1. Analyze national trends on taxation of foreign income, including WWCR;
2. Discuss the importance of factor representation in state taxation of foreign income; and
3. Understand the status of Minnesota’s attempts to tax foreign income (GILTI, WWCR, etc.).

Speakers:
Masha Yevzelman – Shareholder, Fredrikson & Byron
Shean Gerdes – Senior Tax Manager, KPMG

2:35-3:00 p.m.
Quit Playing Games with My Tax Code: State Shenanigans Surrounding Software Transactions
As the economy has progressively moved from one comprised mainly of tangible goods to one comprised mainly of services, intangibles and digital goods, state legislatures have been faced with the daunting task of updating sales tax codes that originally aspired to tax tangible goods. While the there have been mixed results on this front, in some cases state departments of revenue have taken it upon themselves to start making up the law. This session will focus on some of the challenges facing taxpayers when it comes to determining the proper taxability of technology transactions.

Learning Objectives:
After attending this session, participants will be able to:

1. Determine the proper characterization of software and digital product transactions;
2. Identify areas where state taxing authorities have mischaracterized software transactions as other types of enumerated services; and
3. Understand the basic concepts underlying how states tax software and related service transactions.

Speakers:
Kyle Brehm – Shareholder, Fredrikson & Byron
Dylan Saul – Associate, Fredrikson & Byron

3:00-3:10 p.m.
Networking Break

3:10-4:10 p.m.
State Tax Administration and State Tax Policy: We Don’t Want No Scrubs
What constitutes effective state tax policy? This session will delve into the Council on State Taxation's (COST) objective assessment of state administrative practices and their influence on state tax policy. We will specifically examine COST's scorecards and discuss how taxpayers can leverage these scorecards to support legislative initiatives.

Learning Objectives:
After attending this session, participants will be able to:

1. Understand the Principles of Effective State Tax Policy;
2. Analyze COST's Objective Assessment of State Administrative Practices; and
3. Leverage COST's Scorecards for Legislative Initiatives 

Speakers:
Kyle Brehm – Shareholder, Fredrikson & Byron
Marilyn Wethekam – Of Counsel, Council On State Taxation

4:10- 6:00 p.m.
Networking Reception

Continuing Education

We have applied for Continuing Legal Education (CLE) credit for this program (including 1.0 Ethics credit) in Minnesota.

We have also applied for Continuing Professional Education (CPE) credit for this program (including 1.0 Ethics credit).

Advance preparation: None | Program level: Basic | Prerequisites: None | Delivery method: Group live | Field of study: Taxes | CPE: 4.0 credits.

Fredrikson & Byron, P.A. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.