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The State Income and Franchise Tax Committee of the Chicago Tax Club is pleased to announce the following webinar.

This webinar is free to members.
There is a $20.00 fee for non-members.

Learning Objectives:

At the conclusion of the presentation, attendees should be able to:

1. Identify recent federal and state pass-through entity tax (PTET) developments and describe the impact of SALT cap changes on entity-level elections and owner tax positions.
2. Explain the differences between cost-of-performance and market-based sourcing methodologies and summarize recent state legislative and regulatory changes affecting service and intangible revenue sourcing.
3. Analyze recent state tax court decisions and administrative guidance addressing apportionment and revenue sourcing and determine their implications for multistate taxpayers.
4. Evaluate planning considerations and compliance risks associated with PTET elections, evolving sourcing rules, and alternative apportionment positions.

Speakers: