This week, members of our SALT team are on the speaking circuit, addressing foundational and emerging SALT issues at TEI programs and COST’s 2026 Spring Meeting.

Partner Jeff Friedman will present “Unitary Business Principle & Combined Reporting” as part of TEI’s virtual SALT Essentials Course on April 20. The session will address core concepts underlying unitary business determinations and combined reporting regimes, with a focus on practical considerations for navigating complex state tax compliance and planning issues.

In addition, Partners Jeff Friedman, Charlie Kearns, and Jonathan Feldman are pleased to join the speaker lineup at the Council On State Taxation (COST) 2026 Spring Meeting. Conference sessions will provide income and sales tax developments, legislative and judicial updates, and practical considerations for multistate businesses.

Topics will include:

  • When One Size Doesn’t Fit All: The Limitations of the Single Sales Factor: How the growing use of single sales factor apportionment raises concerns around fairness, distortion, and constitutional risk—particularly when foreign source income is in play.
  • Federal Moves, State Ripples: Tariffs and the End of the Penny: The ripple effects of recent federal actions, including tariffs and the potential elimination of the penny, on state tax revenue, sourcing, compliance, and audit practices.
  • Conformity Chaos? Corporate Income Tax Issues Resulting from H.R. 1: The challenges taxpayers face as states consider whether to conform to or decouple from federal changes under H.R. 1, with a focus on practical compliance, planning, and risk management.

Finally, Partners Jeremy Gove and Chelsea Marmor will join the TEI Dallas and Fort Worth Chapters’ annual Tax School Conference, which will feature timely discussions on tax reform developments, artificial intelligence in tax, state tax legislative updates, federal litigation, international tax, and other cutting‑edge topics. Chelsea and Jeremy’s State Tax Family Feud session will deliver an interactive look at key multistate tax updates.