eConference
2025 Higher Education Tax eConference
Contains material from Jul 2025
2025 Higher Education Tax eConference
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The Higher Education Taxation Institute (HETI) provides a unique forum for college and university tax professionals from around the country to examine and discuss federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities.
Highlights :
Highlights :
- Recent Developments in College and University Tax Law reviews recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions.
- Legislative and Policy Update, Learning to Deal With the Chaos that is 2025, provides insight into various legislative proposals being discussed regarding taxation of universities, their endowments, and how school conduct and governance policies are influencing tax policy.
- Nonresident Alien Tax Update discusses the long-awaited final Treasury Regulations regarding digital content and cloud transactions as related to the international provisions of IRC section 861.
- Ethics Potpourri: 10 Tips to Help You Sleep at Night provides10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations — and options — are when conflicts arise or when you, your client, or an outside expert makes a mistake.
Includes: Video Audio Paper Slides No Materials
- Total Credit Hours:
- 11.75 | 1.00 ethics
- Credit Info
- OK, TX, CA, PA
- Specialization: Tax Law
- TX MCLE credit expires: 7/31/2026
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1.
Recent Developments in College and University Tax Law (Jul 2025)
Benjamin A. Davidson, Edward J. Jennings
1.50
0.00
0.00
1.50
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Session 1 —88 mins 1.50
Recent Developments in College and University Tax Law (Jul 2025)
Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements.
Originally presented: Jun 2025 Higher Education Taxation Institute
Benjamin A. Davidson,
The University of North Carolina at Chapel Hill - Chapel Hill, NC
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
2.
Alternative Investment Tax Update (Jul 2025)
Brittany Cvetanovich, Jackie Daniels, Andrew J. Gray
1.00
0.00
0.00
1.00
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Session 2 —58 mins 1.00
Alternative Investment Tax Update (Jul 2025)
For colleges and universities, the highest-dollar tax issues when making alternative investments are unrelated business taxable income, or “UBTI”, the net investment income excise tax, and foreign taxes. Accurately estimating US taxes and non-US tax drag can help investment offices model expected returns and choose when to use “blocked” and “unblocked” investment structures. This session focuses on these and other key tax issues to consider in common alternative investment contexts like private equity funds and hedge funds.
Originally presented: Jun 2025 Higher Education Taxation Institute
Brittany Cvetanovich,
Massachusetts Institute of Technology - Cambridge, MA
Jackie Daniels,
Massachusetts Institute of Technology - Cambridge, MA
Andrew J. Gray,
Crowe LLP - Dallas, TX
3.
IRA Energy Credits: Stories from the Trenches (Jul 2025)
Susan P. Clark, Edward J. Jennings
1.00
0.00
0.00
1.00
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Session 3 —58 mins 1.00
IRA Energy Credits: Stories from the Trenches (Jul 2025)
Discuss the challenges, lessons learned and success stories when working with campus partners on various energy projects, including developing a strategic team, applying for, quantifying and documenting the credits and reaping their rewards. Also, address the future state of credits and how best to manage executive leadership's expectations.
Originally presented: Jun 2025 Higher Education Taxation Institute
Susan P. Clark,
Emory University - Atlanta, GA
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
4.
Legislative and Policy Update, Learning to Deal with the Chaos that is 2025 (Jul 2025)
Richard A. Grafmeyer
1.25
0.00
0.00
1.25
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Session 4 —79 mins 1.25
Legislative and Policy Update, Learning to Deal with the Chaos that is 2025 (Jul 2025)
Gain insight into various legislative proposals being discussed regarding taxation of universities, their endowments, and how school conduct and governance policies are influencing tax policy. Discuss the upcoming budget reconciliation process and timing for a significant tax bill.
Originally presented: Jun 2025 Higher Education Taxation Institute
Richard A. Grafmeyer,
Capitol Tax Partners - Washington, DC
5.
Nonresident Alien Tax Update (Jul 2025)
Donna Kepley
0.75
0.00
0.00
0.75
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Session 5 —44 mins 0.75
Nonresident Alien Tax Update (Jul 2025)
Discussion of the long-awaited final Treasury Regulations regarding digital content and cloud transactions as related to the international provisions of IRC section 861. These regulations are important in making income classifications, sourcing determinations, income tax treaty evaluations, as well as enable more accurate and consistent reporting of such transactions. The session also touches on the new electronic reporting requirements and the Voluntary Disclosure Program.
Originally presented: Jun 2025 Higher Education Taxation Institute
Donna Kepley,
Arctic International LLC - Austin, TX
6.
Anticipating the Impact of Tax Policy in 2025 (Jul 2025)
Joel Levenson, Alexander L. Reid
1.00
0.00
0.00
1.00
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(pdf)
1 pgs
Session 6 —60 mins 1.00
Anticipating the Impact of Tax Policy in 2025 (Jul 2025)
In the ever-changing landscape it is imperative to be able to provide quick answers to university leadership on the impact to your institution of various executive orders, proposed tax legislation and policy, and be able to model financial impacts from tax changes. This session covers sorting through policy, communication plans, and practical modeling.
Originally presented: Jun 2025 Higher Education Taxation Institute
Joel Levenson,
University of Central Florida - Orlando, FL
Alexander L. Reid,
Baker & Hostetler LLP - Washington, DC
7.
PBU Calculations – Beyond Compliance (Jul 2025)
Alan Bond, Barbara Jane League
0.50
0.00
0.00
0.50
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Session 7 —29 mins 0.50
PBU Calculations – Beyond Compliance (Jul 2025)
PBU calculations for tax-exempt bonds are essential for organizations to ensure compliance with IRS regulations and prepare for potential audits, but they also serve as valuable tools for planning and decision-making as organizational needs evolve. This session discusses how accurate PBU calculations help organizations make informed decisions about the future use of their tax-exempt bond-financed facilities, potentially allowing activities that generate PBU while staying within compliance limits.
Originally presented: Jun 2025 Higher Education Taxation Institute
Alan Bond,
BLX Group - New York, NY
Barbara Jane League,
Orrick, Herrington & Sutcliffe LLP - Houston, TX
8.
Loper Bright – Changing the Tax Paradigm (Jul 2025)
Robert W. Friz, Emily M. Lam
0.75
0.00
0.00
0.75
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Session 8 —48 mins 0.75
Loper Bright – Changing the Tax Paradigm (Jul 2025)
The impact of the Supreme Court’s Loper Bright opinion, which overturned the Chevron doctrine that compelled federal courts to defer to a federal agency's reasonable interpretation of an ambiguous statute, continues to impact many areas within tax. This session focuses on practical considerations post-Loper Bright, including interpreting regulatory guidance, taking return positions, providing tax advice, and litigating tax controversies.
Originally presented: Jun 2025 Higher Education Taxation Institute
Robert W. Friz,
PwC - Philadelphia, PA
Emily M. Lam,
Skadden, Arps, Slate, Meagher & Flom LLP - Palo Alto, CA
9.
People Payments (Jul 2025)
James Damon, Esq., Karen Field
1.00
0.00
0.00
1.00
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Session 9 —58 mins 1.00
People Payments (Jul 2025)
Discuss issues that come up with compensation, especially executive compensation, and payroll tax reporting and withholding. Topics include specific timing issues that arise with 457(b) and (f) plans, Section 4960-related compensation reporting issues, Sabbaticals and even 403(b) plans.
Originally presented: Jun 2025 Higher Education Taxation Institute
James Damon, Esq.,
Covington & Burling LLP - Washington, DC
Karen Field,
RSM US LLP - Washington, DC
10.
When Excludable Programs Aren’t Excludable: IRS Audit Defense Planning for Executive Benefits and Other Fringe Benefits (Jul 2025)
Mary B. Hevener, Steven P. Johnson, Abigail Meyer
1.00
0.00
0.00
1.00
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Session 10 —67 mins 1.00
When Excludable Programs Aren’t Excludable: IRS Audit Defense Planning for Executive Benefits and Other Fringe Benefits (Jul 2025)
This panel discussion covers what happens when you think your noncash employee programs are excludable from income but they aren’t. Explore big ticket items for senior administrators and faculty as well as small ticket items whose volume can really add up. Evaluate programs through the lens of audit defense planning. Topics include business use of personal residences, dependent tuition remission, university-provided lodging and meals, travel (private/charter and spousal), business expense reimbursements, and use of gift cards. Also, touch on potential legislative changes that may be coming in these areas.
Originally presented: Jun 2025 Higher Education Taxation Institute
Mary B. Hevener,
Morgan, Lewis & Bockius LLP - New York, NY
Steven P. Johnson,
Morgan, Lewis & Bockius LLP - Washington, DC
Abigail Meyer,
Ropes & Gray LLP - Boston, MA
11.
Name, Image, and Likeness Tax Issues (Jul 2025)
Lauren Haverlock, Joel Levenson, Donald Neal Jr.
1.00
0.00
0.00
1.00
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Session 11 —60 mins 1.00
Name, Image, and Likeness Tax Issues (Jul 2025)
Name, Image & Likeness (NIL) is an emerging issue for Colleges and Universities. This session discusses the latest developments on NIL’s impact on contracts, information reporting and impact to universities and stakeholders.
Originally presented: Jun 2025 Higher Education Taxation Institute
Lauren Haverlock,
Moss Adams - Los Angeles, CA
Joel Levenson,
University of Central Florida - Orlando, FL
Donald Neal Jr.,
University of Nebraska System - Lincoln, NE
12.
Ethics Potpourri: 10 Tips to Help You Sleep at Night (Jul 2025)
Timothy J. McCormally
1.00
1.00
0.00
1.00 | 1.00 ethics
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Session 12 —60 mins 1.00 | 1.00 ethics
Ethics Potpourri: 10 Tips to Help You Sleep at Night (Jul 2025)
Regardless of their credentials, experience, and the setting in which they work, tax professionals risk uncertainty and sleepless nights in balancing duties to their clients, companies, and the community at large. This session offers 10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations — and options — are when conflicts arise or when you, your client, or an outside expert makes a mistake. Attending this session may not eliminate the risk of tax insomnia, but it is designed to reduce the potential for sleepless nights.
Originally presented: Jun 2025 Higher Education Taxation Institute
Timothy J. McCormally,
Arlington, VA