Farmers Tax and Accounting Conference Sept. 18, 2014Fresno and Webcast

2014

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03:25

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Overview:The backbone of California is the farming industry and a CPA’s knowledge and experience can make a big difference in the business affairs of farmers. As a trusted adviser, it is more important than ever that CPAs help their clients or employers identify, quantify and assess the best way to handle a wide range of business matters. Working with small or large farms, it is key for finance and accounting professionals to resolve complex tax, audit and operational challenges. The 2014 Farmers Tax and Accounting Conference will provide crucial knowledge and information about current topics, economic trends, incentives and key tax and audit updates.

Credit Information:CPE: 8 HoursAA: 1 Hours

Level: Update

Prerequisites: None

CONFERENCE OVERVIEW

Welcome and Introductions

Accounting and Auditing Update

IC-DISC

Break

Banking and Water

Family Wealth Transfer and Succession Planning

Lunch (sit-down lunch sponsored by Bank of the West)

Tax Update

Break

R&D Credits in the Agricultural Industry

The Use of Cooperatives by Farmers and Ranchers

An Update on the Litigation Involving the Cash Method of Accounting: Agro-Jal Farming Enterprising Inc. v. Commissioner

Adjourn

AGENDA {AT-A-GLANCE}08:30

08:35

09:25

10:15

10:25

12:25

01:10

02:20

Thank you to our lunch sponsor:

11:15

Fresno Radisson Hotel and Conference Center

2233 Ventura St,Fresno, CA 93721

FARMERS TAX AND ACCOUNTING CONFERENCEFRESNO RADISSON HOTEL AND CONFERENCE CENTER AND WEBCAST • SEPT. 18, 2014

Toni M. Porter, CPAToni M. Porter, CPA, MST, AEPConference Chair

Louis J. Barbich, CPABarbich Hooper King Dill Hoffman

Angela L. Chambers, CPAFrazer LLP

James B. EvansMoss Adams LLP

Ronald G. Hickok, CPA, CGMA, MSTBritz Companies

Karen E. Morais, CPABaker Peterson Franklin CPA LLP

David G. Pardes, CPAPwC LLP

R. Ian Parker, CPAM Green & Company LLP CPAs

Philip V. Taluban, CPAOcean Mist Farms

Meredith M. Wall, CPADriscoll’s

Conference Planning Committee

10:25

02:20

02:30

03:25

08:30

08:35

9:25

10:15

11:15

01:10

04:30

SESSIONDETAILS

Welcome and IntroductionsToni M. Porter, CPAToni M. Porter, CPA, MST, AEPConference Chair

Accounting and Auditing UpdateDuring this session you will investigate key A&A topics for CPAs and accounting professionals working with farming and agribusiness including cooperative accounting, hedging, VIEs and goodwill. You will also, hear about new pronouncements and lease rules.

K-deep Dhaliwal, CPAMoss Adams LLP

IC-DISCDon’t miss an update on this tax saving opportunity for small and medium businesses that export products overseas. Understand issues specific to California, business formation and corporate structure.

William J. Amon, CPAWTAS LLC

{Break}

Banking and WaterTake a closer look at new requirements, underwriting risks, backup wells and pumping in California. You’ll also have an opportunity to look ahead at legislative trends that are likely to impact you and your organization in the future.

Curt CovingtonBank of the West

Family Wealth Transfer and Succession PlanningExplore practical approaches for dealing with generational issues including management, maintaining control, gifting and estate planning. You’ll get the expertise of top professionals in estate planning and family dynamics.

Kenneth J. Fransen, Esq.Bolen Fransen Sawyers LLP

Kim M. Herold, Esq.Bolen Fransen Sawyers LLP

Neil Koenig, Ph.D.Leadership R&D

Lunch {sit-down lunch sponsored by Bank of the West}

Tax UpdateKeep your cutting edge in this session covering both Federal and California tax issues. You’ll learn about important business credits: Go Biz and EZ; as well as the production donation credit, the reduced sales tax exemption and key updates on foreign sales.

Dean F. AndalPwC LLP

David G. Pardes, CPAPwC LLP

{Break}

R&D Credits in the Agricultural IndustryBoost your knowledge of federal and state R&D tax credit rules from experts in this specialized field. This session will cover documentation, useful tools and tax law developments.

Eric J. Peterson, CPADeloitte Tax LLP

Bruce L. Pires, CPADeloitte Tax LLP

The Use of Cooperatives by Farmers and Ranchers

An Update on the Litigation Involving the Cash Method of Accounting: Agro-Jal Farming Enterprising Inc. v. CommissionerLearn about the use of cooperatives by a group of related or unrelated farmers and ranchers either to market and sell their commodities or to provide services or supplies to the members at cost. Plus, you’ll hear the status of the current litigation involving the use of the cash method of accounting by farmers and ranchers.

Craig A. Houghton, Esq.Baker, Manock & Jensen PC

{Adjourn}

12:25

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

Phone (800) 922-5272Fax (888) 868-8558Web calcpa.org

Event PricingMember $325Nonmember $425

Conference RegistrationSept. 18 // FresnoEvent Code 5141252A

Sept. 18 // WebcastEvent Code 5141252B

Discount ProgramsSave hundreds with Value-Priced Education (VPE) and Coupons.

VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member

Learn more about CalCPA discount programs, (800) 922-5272 or calcpa.org/discount

Materials for this conference are provided in PDF format. You will

receive an email which contains a link for accessing the materials at least three days before the conference.

Registration PolicyAll registrations are taken on a first-come, first-served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.

Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.

VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.

Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.

Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org

CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA), as a

sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.

REGISTRATION INFORMATIONREGISTER ONLINE calcpa.org/Farmers14