This audio recording is approximately 6 hours in length and is available for $249. Please refer to specific state licensing rules or certification requirements to determine if this learning method is eligible for continuing education credit.
How to Use
Streamable/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 streamable MP4 video self-study package includes a video recording of the presentation as well as a PDF of the manual that was given to attendees. The manual contains written materials prepared by the seminar speaker(s).
You will be required to complete a follow-up quiz with 80% or greater accuracy (multiple attempts allowed) at the conclusion of the presentation 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.
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 - 12:05 pm
Lunch (On your own): 12:05 - 1:05 pm
Afternoon Session: 1:05 - 4:40 pm
Indiana Department of Revenue Update
Laura L. Rakaska, Lena N. Snethen, Christopher Russell
General and audit update
Legal and appeals update
Policy and legislative update
Indiana Property Taxes
Kevin D. Chestnut
Real property tax issues and updates
Personal property assessments and reporting issues
Personal property issues and updates
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
2019 Indiana Tax Court Update
Hon. Martha B. Wentworth
History and purpose of the tax court
What’s new at the tax court?
National SALT issues
Tax in the news
Tips for persuasive advocacy
Alexis M. Sowder
State and local tools
Challenges and opportunities
Indiana Sales and Use Tax
Sales tax imposition
Use tax imposition
Industry specific issues
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 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.
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.
Christopher Russell joined the Indiana Department of Revenue (DOR) in January 2017 as special counsel and policy director. Mr. Russell oversees the tax policy team on legislative and guidance initiatives and special legal initiatives designed to further enhance DOR’s commitment to simplification, accuracy and reliability of tax services, and he serves as liaison to the Indiana Office of Management & Budget. Mr. Russell was previously deputy general counsel under then-general counsel Krupp at the Indiana Bureau of Motor Vehicles (BMV). He earned his J.D. degree from the Indiana University Robert H. McKinney School of Law.
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.
Alexis M. Sowder
Alexis M. Sowder is a multistate project manager at KSM Location Advisors. Part of the Katz, Sapper & Miller Network, KSM Location Advisors works closely with companies across the country to maximize state and local incentive packages and make fully informed, data-driven location decisions. In her role, Ms. Sowder assists in the execution of projects, working with clients and economic development officials for both incentive and location advisory assignments. Prior to joining the firm, she worked at Cushman & Wakefield, most recently as manager, where she supported the advancement of their national brokerage practice groups. Ms. Sowder received a bachelor of arts degree in Journalism from Indiana University and a master of business administration degree from Indiana University’s Kelley School of Business in Indianapolis.
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.