Concurrent Session 1: State and Local Taxes: Salt (Liz Wright)

  • Optimal structures for state investment
  • State apportionment/market sourcing
  • Unitary/combined reporting issues, particularly for UPREITs
  • Indirect taxes: sales/use tax; Hawaii GET; TRS services; gross receipts, LLC fees; business fees; transfer taxes; LA gross receipts
  • Ongoing federal/state nonconformity issues (NOLs; CODI; depreciation)
  • Audit update


  • William DeKlerk, Sr. Director-Tax, Essex Property Trust


  • Darren Chesser, Director-Tax, RLJ Lodging Trust
  • Sam Melehani, Partner, PwC
  • Michele Randall, Partner-Tax, EY

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