2025 Annual Meeting of the Tax Bar and Tax Policy Conference

Robert P. Merten III: Nuts and Bolts Bootcamp 
Wednesday, Nov. 12
This workshop is designed specifically for law students and younger tax attorneys looking to gain a practical understanding of state and local tax. The panelists will explore key compliance issues, emerging trend and strategies to be an effective SALT practitioner. Get ready to move beyond theory and dive into the "nuts and bolts" that drive SALT practice.

Carley Roberts: SALT Litigation Update
Thursday, Nov. 13
This panel will provide an overview of recent developments in SALT litigation across the country. The session will highlight significant court decisions, administrative rulings and constitutional challenges shaping the SALT landscape. Panelists will discuss topical issues such as apportionment and sourcing disputes, challenges to retroactive tax legislation, nexus and P.L. 86-272 controversies, and the expanding reach of state tax authorities in the digital economy. The panel will also examine procedural developments, including standing and jurisdictional hurdles in state tax litigation.

Jeff Phang: Credit Where Credit’s Due: California’s Evolving Other State Tax Credit
Friday, Nov. 14
Recent California case law has determined that certain sales of interests in LLCs should be partially sourced, if not entirely, to California, potentially impacting the Other State Tax Credit treatment, particularly when the other state sources these interests differently. This discussion, which includes panelists from FTB and private practice, will cover the law impacting sourcing nonresident income from intangible property and the corresponding impact on the Other State Tax Credit. Additionally, the panel will address emerging issues related to the Other State Tax Credit, including new precedent and how the credit is impacted by the Passthrough Entity Tax. Through the panel’s presentation and Q&A, this session will focus on how professionals can best prepare for this developing area of the law.

For more information or to register, please visit the event page.