HalfMoon Education Inc. Knowledge Gets You There

Presenter: Sarah C. Butler and 4 more

Recording Date:

Recording Location: Lexington, KY

Type: Downloadable MP3+PDF

Product Code: 15398

Product Number: 17 KYSTTAXU 12 19 MPDF

State-Specific Continuing Education Info:


This learning activity provides up to 5.7 continuing education hours to attorneys, accountants, and certified financial planners. It is incumbent on each participant to know if this learning methodology qualifies for continuing education credit for their professional license. Refer to specific state rules to determine eligibility, or contact HalfMoon Education for assistance. This activity does not qualify for AIA Learning Units.

How to Use

Downloadable self-study formats are available approximately 5 weeks after the date of the live event. Please allow up to 4 hours to download the audio file. This time varies greatly depending on internet speed.

The downloadable self-study package includes an MP3 format audio recording of a live seminar and a PDF of the manual that was distributed at the seminar. You will be required to download both the audio recording and the manual. The manual contains written materials prepared by the seminar speaker(s).

The audio file contains embedded number codes, which you are required to document and return to HalfMoon if you wish to obtain a certificate of completion for the program. The acceptance of self-administered continuing education activities vary widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.


Registration:                        8:00 - 8:30 am

Morning Session:                8:30 am - 12:00 pm

Lunch (On your own):         12:00 - 1:00 pm

Afternoon Session:             1:00 - 4:40 pm

Kentucky Income Tax Update
M. Mattox

   Recent income tax legislation
   Review of recent income tax cases
   Updated administrative guidance
   Important Department of Revenue determinations
   Limited liability entity tax (LLET)

Kentucky Inheritance Tax
M. Mattox

   Review of Kentucky inheritance tax rules
   Update on taxation of bequests of tax
   Planning for the inheritance tax

Kentucky Tax Litigation Update
N. Rodes IV

   Tax litigation in Kentucky
   Litigation in Kentucky courts
   Dispute resolution at the Board of Tax Appeals

Kentucky Property Taxes
M. Grim

   Real property tax issues and updates
   Personal property assessments and reporting issues
   Property tax assessment, appeal and audit update

Sales and Use Tax Update
M. Grim

   Sales tax imposition
   Use tax imposition
   Industry-specific issues:
   Recent developments
   Cases and administrative determinations

Economic Development, Business Expansion and Job Creation - Kentucky Tax Incentives
S. Butler

   Overview of Kentucky tax incentive programs
   Tax increment financing (TIF)
   Workforce development incentive programs

Close Encounters for Tax Preparation Professionals
D. Trevey

   Growing liability for tax preparation professionals
      Engagement creep - giving general business advice
      Responsibility to ensure client representations are correct
      Who is the “client” and what do they need to be informed of?
   Strategies to stem liability
      Engagement letters with clear scope of services provided
      Do not deviate from clearly defined role (stay in your lane)
      Explain and document what other services are available
      Working notes/confirmation written communications
   When to involve other professionals
      Subpoenas for tax records
      Requests for interviews by lawyers
      The unwilling expert, boundary of your ethical duty to your client


Sarah C. Butler

Sarah C. Butler is director of the Incentives Assistance Division of the Kentucky Cabinet for Economic Development. She has 27 years of experience in banking and finance supervision and regulation. Prior to beginning her position in May, 2017, Ms. Butler was the acting deputy commissioner for the Minnesota Department of Commerce and the Kentucky Department of Financial Institutions. Nationally, she was secretary of the Money Transmitter Regulatory Association (MTRA) Board of Directors. During the financial crisis, she was a commissioned safety & soundness risk management examiner for the Federal Deposit Insurance Corporation (FDIC). Ms. Butler earned an MBA degree from Palm Beach Atlantic University. She served as a member of the Mortgage Testing and Education Board and on the Conference of State Bank Supervisors’ Payday Lending Advisory Group.

Michael A. Grim

Michael A. Grim is an attorney and a tax principal in the Louisville office of Mountjoy Chilton Medley LLP, where he practices in the Tax Group. His practice focuses on controversy, audit matters, and planning related to federal, state and local tax matters. Mr. Grim has previously litigated matters before various state and local tax boards, state and federal courts, as well as U.S. Tax Court. He has counseled clients on various issues involving federal, state, and local income taxes, employment taxes, gross receipts taxes, sales/use taxes, real and tangible property taxes, local license/business taxes, and various excise taxes. Prior to joining MCM, he was with the law firm of Bingham Greenebaum Doll LLP for 10 years, were he was a partner in the Tax & Finance Practice Group, and the chair of the firm’s State & Local Tax practice. Mr. Grim also worked for United Parcel Service for nearly 19 years. His last two assignments were UPS airline tax director and UPS airline contracts manager.

Melissa C. Mattox

Melissa C. Mattox is a certified public accountant (CPA) and tax manager with Kinkead & Stilz, PLLC in Lexington. Ms. Mattox focuses on estate, gift, and income tax return preparation and planning, working with both individuals and their closely-held businesses. She is a member of both the American Institute of Certified Public Accountants and the Kentucky Society of CPAs (KyCPA), and she was awarded Outstanding Committee Chair in 2013 for her volunteer work with the KyCPA. Ms. Mattox began her career at a regional CPA firm where she also focused on nonprofits and authored articles on nonprofit topics for the KyCPA and the Kentucky Nonprofit Network. She graduated summa cum laude from Transylvania University in 2007, with majors in both Accounting and Mathematics.

Nelson D. Rodes IV

Nelson D. Rodes IV is an attorney and associate in the Louisville office of Frost Brown Todd LLC. Mr. Rodes’ practice focuses on civil and criminal tax litigation matters as well as the tax implications of general business transactions. He has counseled clients on various issues involving federal and state income taxes, employment taxes, sales and use tax, real property taxes, and tax incentives. Prior to joining Frost Brown Todd, Mr. Rodes was with Ernst & Young where he was a senior in the firm’s National Tax Department, focusing primarily in the area of state and local transactional tax, assisting clients with the tax consequences of mergers and acquisitions and post-transactional planning. He also served as a summer law clerk for the Hon. Joseph R. Goeke of the United States Tax Court prior to earning his LL.M. degree in Taxation. Mr. Rodes is a graduate of Centre College and received his J.D. degree from the University of Kentucky and LL.M. in Taxation from Georgetown University.

David Trevey

Attorney with Kinkead & Stilz, PLLC
Mr. Trevey graduated, cum laude, from the University ofKentucky College of Business with a BBA degree in Finance andManagement in 2000, and he then received his J.D. degree from the University of Kentucky in 2004, the same year that he was admitted to practice in Kentucky. He is also admitted to practicein the Eastern and Western Districts of Kentucky, the Sixth CircuitCourt of Appeal and the Ninth Circuit Court of Appeals. While attending the University of Kentucky, Mr. Trevey was a member of the Journal of Natural Resources and Environmental Law, and the Trial Advocacy Board, where he was named best advocateduring the 2003 Kentucky Mock Trial Tournament. He is amember of the Fayette County Bar Association, the Kentucky Bar Association, the Defense Research Institute, and the Kentucky Defense Counsel. Since graduation, Mr. Trevey has focused his practice almost entirely on the defense of professionals.He has defended physicians, nurses, dentists, architects, engineers, lawyers, accountants, land surveyors and real estate professionals. He also has experience in large-scale cases such as class actions, increasingly popular multi-district litigation (MDL) cases such as Vioxx, Celebrex and Phen-Fen, as well as large-scale disaster consolidation cases such as the Comair Flight 5191litigation.