M. Robinson & Company, PC
160 Federal Street, 6th Floor, Boston, MA 02110  
Office: (617) 428-6900   Fax: (617) 428-0090
Solutions for Business & Tax ProblemsSM 
RECENT CHANGES IN 
THE MASSACHUSETTS TAXATION OF
BUSINESS CORPORATIONS AND THEIR OWNERS 
RECENT ARTICLES...
WHEN & WHERE: 
Danversbank  
One Post Office Square
Suite 3710
Boston, MA 02109
 
Phone: (617) 426-5289

Host: Paul Ricchi, Vice President of Commercial Lending, 
Danversbank 

Dates & Times:
Wednesday, January 14, 2009
or
Wednesday, January 21, 2009
or
Wednesday, January 28, 2009
 
5:00PM-5:30PM Refreshments and Networking;
5:30PM-7:30PM Program  
 
In case of inclement weather, please call (617) 428-6900.
 
Admission: This is a Free Event.
 
Note: Pre-registration is required 48 hours in advance. Please be sure to tell us if you are a CPA.  
 
TO REGISTER:
Please email or call Lakia White, Director of Communications of M. Robinson & Company, P.C. to confirm your attendance.
 
 
Direct Line: (617) 428-4994 
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SNACKS & PARKING: 
P.O sq Garage inside
Snacks:
Snacks and beverages from the Milk Street Café will be sponsored by Danversbank.
 
Parking: Complimentary parking starting at 2:30PM will be provided by M. Robinson & Company, PC only at the Garage at Post Office Square, Zero Post Office Square, Boston, MA 02109.
 
Phone: (617) 423-1500. 
Click for directions.
YOU ARE INVITED!
 
Please join us for this complimentary seminar which qualifies for two hours of Continuing Professional Education for CPAs. 
 
This seminar will provide you with:
  • an overview of the recent changes in the Massachusetts tax law effective as of January 1, 2009;
  • the tools you need to understand the many dramatic changes to the taxation of business corporations and their owners;
  • the basics of unitary tax reporting; and 
  • how you will be able to compute and control the Massachusetts tax liability of your unitary and multi-state business clients.
IN THE FIRST HOUR YOU WILL LEARN ABOUT: 
 

§         Pass-Through Entity Withholding - and how it will complicate your professional life.

 

§         Check the Box Conformity - and how it will eventually simplify your professional life.

 

§         New Tax Rates for both C and S Corporations.

 

§         A Review of Nexus and Apportionment Rules for Business Corporations.

 

§         Repeal of P.L. 86-272 Protection for the Property Measure of the Corporate Tax.


IN THE SECOND HOUR
YOU WILL LEARN ABOUT: 
  • the basics of unitary tax reporting and what it means;
  • members of a Unitary Business, including "Waters Edge" and Elective Combinations;
  • unitary Apportionment Rules for the Income Measure of the Corporate Tax;
  • and Detailed Review of the Examples in the Proposed DOR Unitary Tax Regulations.

These examples illustrate the application of the new unitary tax apportionment rules to:
 
1.  Corporations With Massachusetts Nexus and Corporations Without Massachusetts Nexus
 
2.  Manufacturing Corporations and Business Corporations
 
3.  C Corporations and S Corporations
 
4.  Resident Shareholders of S Corporations and Non-Resident Shareholders of S Corporations