Agenda:

Registration:                    8:00 - 8:30 am

Morning Session:             8:30 am - 12:05 pm

Lunch (On your own):       12:05 - 1:05 pm

Afternoon Session:           1:05 - 4:40 pm

Indiana Department of Revenue Update
Lena N. Snethen, Laura L. Rakaska

   Legal Division – what’s new
      Reorganization and leadership changes
      Changes in the appeals process
      Successful administrative protests
   Audit and Compliance
      Changes within the audit division
      Compliance initiatives
      Hot topics in audit

Indiana Property Taxes
Kevin D. Chestnut

   Real property tax issues and updates
   Personal property assessments and reporting issues
   Personal property law changes
   Contract audits – tips and procedures

Indiana Income Tax Highlights
Nathan J. Hagerman

   Latest income tax legislation
   Review of recent income tax cases
   Updated administrative guidance
   Important Department of Revenue determinations

2017 Indiana Tax Court Update
Hon. Martha B. Wentworth

   History and purpose of the tax court
   What’s new at the tax court?
   Tips for persuasive advocacy
   Tax in the news

Tax Incentives
Sarah Iglehart

   State and local tools
   Challenges and opportunities
   Approval process

Indiana Sales and Use Tax
Jeff Greene

   Sales tax imposition
   Use tax imposition
   Industry-specific issues
      • Manufacturing
      • Retail
      • Transportation
      • Healthcare
      • Hospitality
      • Services
      • Not-for-profits
   Recent developments
   Cases
   Administrative determinations

Speakers:

Kevin D. Chestnut

Kevin D. Chestnut is the president of Chestnut Property Tax Services, LLC. Formerly, he served as a director and practice leader for the Indianapolis office of Ryan, LLC; Thomson Reuters; and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction and administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony. Mr. Chestnut started his career as a field auditor and then, director with the Assessment Division of the Indiana State Board of Tax Commissioners. He received a B.S. degree in Accounting from Indiana Wesleyan University. Mr. Chestnut is an active member of the tax committee for both the Indiana Manufacturer’s Association and the Indiana Chamber of Commerce.

Jeff Greene

Jeff Greene currently practices law in his own firm, Jeff Greene Transaction Tax Attorney, LLC. After graduating from Indiana University School of Law, he started his career in state and local tax as a sales tax hearing officer with the Indiana Department of Revenue in 1988. Since that time, Mr. Greene worked in a small consulting firm as its vice president and general counsel, started the state and local tax practice at Deloitte’s Indianapolis offices, and became a national product leader for Grant Thornton’s automation practice. Before starting his own practice, he was the national practice leader for Crowe Horwath’s sales and use tax practice. Mr. Greene is active in the Institute for Professionals in Taxation (IPT). He has been a certified member of IPT since 1995 and serves on the certification committee which administers the IPT certification process. Mr. Greene is a frequent speaker on multistate sales and use tax issues and sales tax process improvement.

Nathan J. Hagerman

Nathan J. Hagerman is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all area of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. Mr. Hagerman received his law degree from the University of Michigan Law School and his undergraduate degree from Purdue University. He is a member of the taxation sections of the Indiana, Indianapolis, and Michigan Bar Associations. Mr. Hagerman has presented before the Indiana and Indianapolis bar associations, The Council On State Taxation (COST), the Multistate Executives Tax Roundtable, the Institute of Management Accountants, the Tax Executives Institute, and several national multistate conferences on various state and local taxation matters.

Sarah Iglehart

Sarah Iglehart is the deputy director at Develop Indy, the full service economic development organization for the City of Indianapolis and Marion County, and a business unit of the Indy Chamber. In her role, Ms. Iglehart serves as the business development liaison to site consultants, the Indiana Economic Development Corporation (IEDC), and the business community. Prior to joining Develop Indy, she worked as a senior project manager for the IEDC. Serving in a business development role, she sold the State of Indiana to site consultants and companies interested in expanding or locating their business in Indiana. Previously, she worked at Crowe Horwath LLP as a senior government consultant where she led the development of four district-level disaster housing plans. While obtaining her bachelor’s degree in Public Affairs from Indiana University, she worked at the Bloomington Economic Development Corporation as a project assistant.

Laura L. Rakaska

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Lena N. Snethen

Lena N. Snethen is deputy general counsel at the Indiana Department of State Revenue where she oversees the Appeals Section. The Appeals Section is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation of Indiana’s 47 “listed taxes.” During the 1990s, she worked in higher education fundraising where she helped a team at DePauw University raise over $375 million, breaking records for a liberal arts school that size. Ms. Snethen attended the Maurer School of Law at Indiana University, graduating in 2003. After stints in estate planning and civil liberties work, she joined the Department’s Legal Division in 2007 as senior hearing officer. In 2015, after a year litigating tax cases as an Indiana deputy attorney general, she returned to the department to head the Appeals Section as assistant general counsel.

Hon. Martha B. Wentworth

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. She has 29 years of experience in all areas of multistate taxation, beginning as law clerk to her predecessor, the Honorable Thomas G. Fisher; practicing law at Hall, Render, Killian, Heath, and Lyman P.S.C. in Indianapolis; and as tax director at Deloitte Tax LLP, where she led Deloitte’s Indiana Multistate Tax Group. Prior to her legal/tax career, she spent 13 years in Indiana business. Judge Wentworth holds B.S. and M.S. degrees, and a J.D. degree cum laude, from Indiana University – Bloomington. She has taught state & local taxation for 19 years variously at Indiana University’s Kelley School of Business in Bloomington and the McKinney and Maurer Schools of Law. Judge Wentworth has served on the tax committees of the Indiana Chamber of Commerce and the Indiana Manufacturer’s Association. She is a member of the American, Indiana, Florida, and Indianapolis bar associations and the Indiana Judge’s Association. She is past chair of the Indiana State Bar Taxation Committee and a longtime member of its tax council, where she continues to host its Indiana State Taxation Reception. In 2016, Judge Wentworth became a member of the ABA SALT executive council judge’s panel. She served from 2012 to 2015 as chair of the Pro Bono Commission and member of the Board of Directors of the Indiana Bar Foundation, and she is a life fellow. In 2015, she was honored to receive the Randall T. Shepard Award for Excellence in Pro Bono and currently serves as a member of the Indiana Supreme Court’s Coalition for Court Access. In September, she was honored to be named by the Lincoln Institute of Land Policy and the National Conference of State Tax Judges as 2017 State Tax Judge of the year. In 2018, the Board of Regents of the American College of Tax Counsel elected Judge Wentworth as a fellow of the College.