Instructor
Instructor
Instructor
Instructor
-optimized.jpg)
Instructor
Instructor
Instructor
Instructor
Instructor
Instructor
Instructor
Instructor
Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ.
Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits.
As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law.
Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.
Instructor
Instructor
Instructor
Instructor
Powerful tax compliance and planning tools to invigorate and enhance your tax & financial planning acumen and practice.
Provide tax professionals with a broad array of timely and valuable information and materials to help their businesses and clients on a proactive basis.
11 East 35th Street, 11th Floor, New York, New York 10016
Get DirectionsCPAs, CFPs, CLUs, tax attorneys and other professionals involved in individual tax planning and compliance, private bankers, financial planners for high-net worth individuals, executives, and family office personnel.
-optimized.jpg)
The "One Big Beautiful Bill" Act (OBBBA) brings numerous, important changes for individual taxpayers. The session will cover key OBBBA provisions, including the permanent extension of existing tax rates with higher standard deductions. It will address the new "temporary" deductions with complex calculations and phaseouts. The panel will cover new tax planning opportunities, including the best use of the revised SALT cap. Additionally, the session will include an analysis of competing tax benefits of the QBI deduction and those of tax free individual capital gains from IRC Sec 1202 stock (QSBS). The panel speaker will engage the audience in a special discussion on utilizing artificial intelligence (AI) in tax compliance, planning and tax controversy matters
This session will provide a general overview of the typical structures of hedge funds and the difference between trader funds, investor funds and fund of funds. It will go through the various different tax treatment at the 1040 level based on the type of funds and walk through specific K-1 examples for each type of fund. Additionally, consideration will be given to address common footnotes you may see on the K-1 and how to apply them to your particular situation.
This new and unique panel session will cover many of the most important tax issues encountered relating to children's income, deductions and credits on the Federal and state tax levels. Focus will be placed on the planning opportunities available under the NYS Section 529 plans and the new Trump Accounts, which opened for investment activity on July 4, 2026.
Our panel will feature an in depth look at the latest charitable contribution and gifting limits, and what they mean for your planning strategy. We'll cover key updates to lifetime and exemption thresholds, along with practical guidance on how trust planning (including split-interest trust planning) can be incorporated to maximize tax efficiency and support your philanthropic and estate planning goals. Whether you're advising clients or planning your own estate, you will learn practical strategies to make the most of today's gifting opportunities while supporting your long-term planning objectives. charitable planning of importance to CPAs and their clients. We will explore some opportunities provided in the new tax law, charitable trusts, and tax reporting requirements. Charitable Remainder Trusts and Charitable Lead Trusts will be compared including the effects of rising interest rates. We will also discuss how to optimize charitable deductions and review various asset selection.
This session will address how to analyze a trust to determine status, planning considerations and common pitfalls. it will also discuss effective usage as well as techniques to reduce both estate and personal income taxes.
This session provides a practical overview of the most pressing international tax issues facing individual taxpayers and their advisors today. We will explore recent legislative changes, evolving IRS compliance programs, key court decisions, and cross-border planning considerations that every practitioner should be aware of heading into 2026. Attendees will leave with a clearer understanding of the current international tax landscape and actionable insights to better serve clients with global tax exposure.
Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ.
Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits.
As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law.
Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.
This session will cover the latest developments in state taxes in New York over the past year, including updates on residency and on important cases involving New York’s “convenience rule.” It will also include a very timely update on the new pied-a-terre tax in New York City and discuss compliance issues and enforcement efforts around this new and unusual City tax.. Additionally, the session will include an overview of significant New Jersey tax legislation adopted in 2026 impacting the personal income tax regime. finally, the session will cover the latest developments in Connecticut over the past year, including important statutory, administrative, and case law updates on personal income tax, tax credits and property tax. It will also highlight recent guidance relating to residency matters and enforcement, as one of the most significant developments for practitioners to watch.