E Sessions
Monday, November 17,
2:10 p.m. - 3:25 p.m.
E1. Federal Estate/Gift and Generation-Skipping Transfer (GST) Tax
Room: M100C
Speaker(s): Tara Torseth
NASBA field of study: Taxes - Technical (1.5)
Dive into an essential and timely training on the complex world of Federal Estate, Gift, and Generation-Skipping Transfer (GST) Tax. Designed for CPAs, financial advisors, attorneys and other professionals working in estate and wealth planning, this session provides a comprehensive overview of current rules, planning strategies and recent developments.
Room: M100C, Mezzanine Level | View map
E2. 2025 Minnesota Income Tax Update
Room: L100
Speaker(s): Dan Kidney
NASBA field of study: Taxes - Technical (1.5)
The 2025 spring legislative session brought only modest tax changes, and questions remain about Minnesota’s alignment with the federal One Big Beautiful Bill Act (OBBBA). Join us to explore Minnesota tax law updates about these and related issues, and the impact of the Minnesota Supreme Court’s groundbreaking Humana MarketPoint decision.
Room: L100, Lower Level | View map
E3. State Income Tax Apportionment and Sourcing
Room: M100E
Speaker(s): Masha Yevzelman
NASBA field of study: Taxes - Technical (1.5)
Unlock the complexities of state income tax apportionment and sourcing in this essential session. Whether you're navigating multi-state filings, advising clients on compliance strategies, or helping clients through state tax audits, this session will equip you with practical insights and up-to-date guidance on multi-state apportionment and sourcing rules, trends in state audit positions and how apportionment and sourcing rules are being interpreted by courts.
Room: M100E, Mezzanine Level | View map
E4. Level One: Form 1040 Basics (Continued)
Room: M101A
Speaker(s): Phyllis Kapetanakis
NASBA field of study: Taxes - Technical (1.5)
Ever wonder how all those tax forms connect to the 1040? This course walks you through the process step by step, tracing source documents to the proper schedules and ultimately to a completed return. Through a practical case study, you’ll gain hands-on experience reviewing common tax documents, determining where they belong and seeing how they come together on Form 1040.
Room: M101A, Mezzanine Level | View map
YP TrackE5. Level Two: Form 1040 (Continued)
Room: M101BC
Speaker(s): Pat Garverick
NASBA field of study: Taxes - Technical (1.5)
Real estate can open the door to both opportunity and complexity in tax planning. Explore the rules surrounding passive activities and the Real Estate Professional (REP) exception, focusing on how to identify material participation and uncover strategies for clients with real estate–heavy portfolios.
Room: M101BC, Mezzanine Level | View map