
DECEMBER 6, 2023
8:00–9:15 am
General Session

Jack Schmoll, CPA
Schmoll CPA PLLC

Nexus – Updates
This session will discuss the ever evolving nexus environment.
Topics will include:
- Economic nexus
- Physical nexus
- Remote workers and nexus
- Gross receipts tax nexus
More about Jack
Jack Schmoll, CPA
Schmoll CPA PLLC
Jack Schmoll has spent his entire 28-year career in state and local taxation. He worked nine years with the Washington State Department of Revenue and has work 19 years in public accounting. He works extensively with other accounting firms, helping them provide the state and local tax expertise their clients need. He enjoys working with North Carolina issues, but works regularly on multistate tax issues as well. Jack is a regular presenter for the NCACPA and other organizations and also provides state and local tax education directly to CPA firms and businesses.
9:25–10:40 am
General Session

William P. Young
North Carolina Department of Revenue

NC PTE DOR Update
This session will provide an overview of North Carolina’s SALT Workaround, including:
- Making the Taxed Pass-Through Entity (PTE) election.
- Calculating the Taxed PTE income tax.
- Making Taxed PTE tax payments.
- The impact of the Taxed PTE election on PTE owners’ NC individual income tax returns.
More about William
William P. Young
North Carolina Department of Revenue
William Young is the Assistant Director of the Personal Taxes Division and has been with the NC Department of Revenue since 2011. He has served as an Administrative Officer, Agency Legal Specialist, manager of the Bankruptcy Unit, and manager of the Individual Income Tax Section of the Technical Services Group. He has a bachelor of science in financial economics, a bachelor’s degree in music, and a minor in mathematics. He earned his Juris Doctor from Washington and Lee University, where he was the Managing Editor of the Law Review.
11:00 am–12:00 pm
Concurrent Sessions

Matt Gentile, J.D.
FORVIS, LLP

1A: Multi State – PTE Roundtable and Review
More information coming soon!
More about Matt
Matt Gentile, J.D.
FORVIS, LLP
Matt is a director with DHG’s State & Local Tax group. He has more than 19 years of experience serving a variety of industries including life sciences, pharmaceuticals, manufacturing, apparel and telecommunications.
Matt has experience leading restructuring projects that allow clients to optimize their tax position across state income and franchise tax, sales and use tax and federal excise tax. Additionally, he has co-developed implementation workplans with client stakeholders that detailed implementation steps, responsibilities, timing and documenting the outcome of restructurings with technical memoranda.
Matt has authored state and local tax articles and previously served as a leader in the tax practice of a Big Four firm. He is committed to providing exceptional client service and serving as a state tax thought leader.

Kelsey Dickerson
Ernst & Young

1B: Payroll Tax – Multi State Considerations
Session outline and objectives:
1. Multistate taxation and withholding compliance a. Employer responsibilities and considerations b. Remote/hybrid work implications and scenarios c. Compliance risks
2. NC payroll tax audits a. Unemployment insurance audits b. Withholding tax audits / general audit readiness
3. 2023 year-end considerations a. State trends and developments b. Federal trends / year-end reporting considerations
4. Questions/Discussion
More about Kelsey
Kelsey Dickerson
Kelsey is a manager with over 5 years of experience in EY’s Indirect Employment Tax Practice based in Charlotte, NC. She focuses exclusively in Federal, State and Local employment tax issues for clients across a variety of industries, with an emphasis in financial services.
Kelsey’s experiences include a wide range of federal, state and local employment tax compliance and advisory matters. Some examples are conducting employment tax process reviews and remediation efforts to assist clients in identifying process gaps to increase compliance and mitigate risk, performing year-end Form W-2 reviews, analyzing employee master data to confirm multi-jurisdictional withholding tax compliance, and assisting clients with developing and implementing short-term business traveler and remote work policies to comply with state withholding tax rules.
In addition, Kelsey has experience handling complex and routine employment tax controversy matters with the IRS and state agencies, including penalty abatement, voluntary disclosures and rate protests.
1:00–1:50 am
Concurrent Sessions

Jack Schmoll, CPA
Schmoll CPA PLLC

2A: NC Sales Tax Review & Update
This session will include discussion of the following topics, among others:
- Repair, maintenance, and installation
- RMI and construction
- RMI and property management
- Service contracts
- Bundled transactions
More about Jack
Jack Schmoll, CPA
Schmoll CPA PLLC
Jack Schmoll has spent his entire 28-year career in state and local taxation. He worked nine years with the Washington State Department of Revenue and has work 19 years in public accounting. He works extensively with other accounting firms, helping them provide the state and local tax expertise their clients need. He enjoys working with North Carolina issues, but works regularly on multistate tax issues as well. Jack is a regular presenter for the NCACPA and other organizations and also provides state and local tax education directly to CPA firms and businesses.

Kathleen Holston
Webster Rogers

2B: NC Neighboring States – Key Differentiators
This session will take a compare and contrast point of view on tax policies with some of our neighboring states. With so many of our clients living and working remotely, we’ll spotlight SC,VA, GA and TN on a few key issues that you may find interesting.
More about Kathleen
Kathleen Holston
Webster Rogers
Kathleen M. Holston, CPA, CMI is the state tax practice leader for Webster Rogers, LLP, working from the firm’s Myrtle Beach, South Carolina office. Kathleen has over 30 years’ experience in State & Local Tax, including income, franchise, sales, use and property tax for businesses of all sizes and types.
Kathleen also heads the advanced sales tax school at the Institute for Professionals in Taxation (IPT). She is a member of the NCACPA and SCACPA, and recipient of IPT’s 2021 Distinguished Service Award.
2:00–2:50 pm
Concurrent Sessions

Jeana Parker
KPMG

3A: NC Corporate Tax – Deep Dive
Join us for a discussion of some of the general issues related to tax reporting and filing of North Carolina corporate income and franchise tax returns.
Additional topics to include:
- Apportionment issues
- NOL
- Federal non conformity issues and developments
More about Jeana
Jeana Parker
KPMG
Since 2007, Jeana’s practice focuses on merger, acquisition, and divestiture activities, state tax planning, state tax controversy services, and state income and franchise tax compliance services. While working primarily on income and franchise tax matters, Jeana’s extensive experience in state and local tax also includes sales and use tax, property tax, and unclaimed property matters.
During the year, Jeana concentrates her time on state income and franchise tax consulting engagements, including teaming with the Mergers & Acquisitions Tax practice performing tax due diligence, structuring, and modeling on both buy-side and sell-side transactions. Additionally, Jeana has extensive experience assisting clients in designing and implementing state tax planning, including business restructuring and legal entity rationalization, as well as assisting clients with various state tax controversy issues. Jeana serves as KPMG’s State Tax Resource Network expert for South Carolina income and franchise tax matters.
In addition, Jeana provides state income and franchise tax return preparation, estimate and extension calculations, amended return compliance, and multi-state return review services to many clients on large scale compliance engagements.

Robert Joseph
PricewaterhouseCoopers LLP

3B: Abandoned and Unclaimed Property – What you and your Client need to Know
This interactive session is designed to enhance the knowledge base of individuals with an abandoned and unclaimed property background and provide a primer for the practitioner that is new to the area.
Some of the topics discussed will include:
- Abandoned and Unclaimed Property 101
- Annual Compliance Requirements
- Audit Defense Strategies
- Voluntary Disclosure Agreements
- Hot Topics
More about Robert
Robert Joseph
PricewaterhouseCoopers LLP
Robert is a Director with PricewaterhouseCoopers LLP (“PwC”) specializing in the Abandoned and Unclaimed Property (AUP) practice. He has nearly 15 years of experience serving clients with unclaimed property issues in various industries including healthcare, retail, entertainment, oil & gas and information services.
Robert has been successful in mitigating client escheat exposures in VDA and audit settlements before many state escheat divisions. This success is largely attributable to his deep understanding of accounting principles, transaction flow, professional relationship with the divisions and unclaimed property law. Robert has extensive experience providing clients with general consulting, audit defense, voluntary disclosures, policy & procedure reviews, compliance services and mergers and acquisitions consulting. Robert has given numerous presentations to clients in regards to unclaimed property best practices.
3:00–3:50 pm
Concurrent Sessions

Donna Powell, CPA
North Carolina Department of Revenue

4A: NC Individual Income Tax
In addition to PTE, there are some interesting topics for filing Individual returns. We’ve invited another member of DOR to join us and consider what a practitioner should know regarding some of the following:
- Differences between Federal and NC
- How to allocate income for dual residents or non-residents
- How to determine residency when spouses (household) claim separate state domain
- Increased athletes and entertainers in NC – what to consider?
More about Donna
Donna Powell, CPA
North Carolina Department of Revenue
Donna Powell, CPA, is the Director of the Personal Taxes Division of the North Carolina Department of Revenue. Her primary duty as Director of the Division is the administration of the individual income tax laws of this State. She also advises taxpayers, accountants, lawyers, and other tax professionals on questions regarding the application and interpretation of North Carolina income tax laws. In addition, Donna represents the Department before the North Carolina General Assembly’s Revenue Laws Study Committee, the House Finance Committee, and the Senate Finance Committee.
Donna began working with the Department of Revenue in July 1988 as an auditor in the Corporate Income Tax Division. She received her B.S. (cum laude) and her MBA from Meredith College. In October 2011, Donna completed the North Carolina Certified Public Manager’s Program.

Gina Strickland
NC Department of Commerce, Division of Employment Security

4B: NCSUITS: Modernizing Unemployment Tax Administration for NC Employers
This session will provide tax preparers a review of the North Carolina’s new unemployment insurance tax administration system, called NCSUITS. This new system launched on Nov. 13th. The North Carolina State Unemployment Insurance Tax System, or NCSUITS, is the new, user-friendly, modernized system that will make it easier for our nearly 300,000 employers to add, edit, pay, and file unemployment taxes. NCSUITS is designed to streamline processes, enhance filing experiences, and provide timely, efficient service.
More about Gina
Gina Strickland
NC Department of Commerce, Division of Employment Security
Gina Strickland, a tax integrity auditor for the North Carolina Division of Employment Security, has been with the division for more than 13 years. Prior to her current role, Gina held various positions in the Tax Unit as well as the Benefits/Claims Unit. Prior to joining DES, she worked for 20 years in the private business sector. She received her bachelor’s degree in business administration with a concentration in Finance from University of North Carolina at Pembroke, followed by a master’s degree in accounting from Liberty University. Her experience both in and out of state government, plus her understanding of employers’ needs, has led her to become an integral part of NCSUITS development.
4:10–5:00 pm
General Session

GS3: State Tax Audit Issues & Approaches
During this panel discussion, Kathleen Holston will guide conversation on various audit topics to collect insights from the perspective of the practitioner and the DOR.
Session topics to include:
- How to prepare for an audit
- How to escalate issues
- How to control timing



Kathleen Holston
Webster Rogers
Alan Woodard
Mike Wenig
More about Kathleen
Kathleen Holston
Webster Rogers
Kathleen M. Holston, CPA, CMI is the state tax practice leader for Webster Rogers, LLP, working from the firm’s Myrtle Beach, South Carolina office. Kathleen has over 30 years’ experience in State & Local Tax, including income, franchise, sales, use and property tax for businesses of all sizes and types.
Kathleen also heads the advanced sales tax school at the Institute for Professionals in Taxation (IPT). She is a member of the NCACPA and SCACPA, and recipient of IPT’s 2021 Distinguished Service Award.
More about Alan
Alan Woodard
Alan Woodard graduated from North Carolina State University in 1990 and began his career with the Department of Revenue in March 1992. He has held field auditor management positions in Charlotte, Raleigh, and Wilmington. He has served as Assistant Director for the Examination Division from April 2004 through April 2009. Currently he is the Director of the Examination Division since May 2009.
More about Mike
Mike Wenig
MICHAEL J. WENIG is a member in the Greensboro law firm of Tuggle Duggins P.A., practicing in the areas of corporate and partnership law, mergers and acquisitions and state and federal taxation including individual and corporate taxpayer representation before the Internal Revenue Service, various state revenue departments and in the courts. Mike’s experience in a number of practice areas has led to a keen insight that enables him to better assist clients in structuring their business and personal affairs in a tax advantageous manner, while maintaining a focus on their business and personal goals.
Mr. Wenig received his B.S.B.A. degree, with honors, from Northeastern University and his J.D. degree, with honors, from Indiana University.
He is a licensed CPA in North Carolina and is a member of the American and North Carolina Bar Associations, the American Institute of Certified Public Accountants and the North Carolina Association of Certified Public Accountants. He is also a member of the NCACPA Taxation Committee.

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