2026 COST Spring Conference

Evan Hamme - The Evolving Landscape of SALT Litigation and Legislation – Key Issues and Insights
Tuesday, April 21
This opening session will provide a discussion of the significant issues and trends that are emerging from current SALT litigation and legislative matters. This session will cover all SALT tax types and will cue everyone in on the trends in this field.

Aruna Chittiappa - When One Size Doesn’t Fit All: The Limitations of the Single Sales Factor
Tuesday, April 21
The single sales factor apportionment method has become the rule not the exception. This method raises significant questions about fairness, distortion and unconstitutional consequences. The challenges increase when combined with the complexities of taxing foreign source income. This session will discuss how to address the limitations of the single sales factor method. 

This Conference will feature presentations on the most recent income and sales tax developments, initiatives and case law updates, and include breakout sessions that will provide in-depth discussions of specific topics for maximum coverage of the hottest income and sales tax issues.

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