2014 Small Business Tax Institutes

MST Program and the IRS
Co-sponsored by CalCPA Silicon Valley-San Jose Chapter, 
California Bar Taxation Section Young Tax Lawyers Committee

Small Business Start-up Resource Guide - here

Conference Bios
Conference Handouts 




7:45 – 8:20

Registration and light breakfast

 - outside of library on campus side 


8:20 – 8:30

Welcome Annette Nellen, SJSU

8:30 – 10:10

Forms of Business 

A review of the tax and legal differences between different forms of doing business and considerations in selecting one over the other or switching to a different form as a business grows.

IRS website on Business Structures.

IRS website on starting a business.


Joel Busch, CPA, Esq. – SJSU MST Program, San Jose, CA

Tamara Pow, Esq., Strategy Law LLP

10:10 - 10:25 Break  

10:25 – 11:15



Start-up Expenses  

How to identify and treat various costs incurred preparatory to starting business including R&D. How to treat start-up and organizational expenditures and how to distinguish start-up expenses from business expansion costs.

Michael Adams, Group Manager, IRS

Masha  Herzbrun, CPA  - Sensiba San Filippo LLP

11:15 - 12:05

Ethics and Advising an Emerging Business 

What ethical obligations exist in advising a new business, when to refer a client to an attorney or additional tax adviser.


Kip Dellinger, CPA – Cooper, Moss, Resnick, Klein & Co., LLP, Van Nuys, CA


12:05 - 12:55 Lunch (provided) & Networking  

12:55 – 2:35

Worker Classification – Hiring Correctly 

Rules on employee versus independent contractor, reporting at the state and federal level, and classification of owners.

Gerry Kelly-Brenner, Senior Stakeholder Liaison, IRS

Rona Layton, Layton Law Firm

Sarah Plowman, Senior Program Analyst, Employment Tax Policy - IRS

Todd Robinson, CPA, MST - Berger Lewis

2:35 - 2:50



2:50 - 3:40

What It Takes To Be a Successful Entrepreneur

The global business environment and social media add new competitive challenges, on top of continuing regulatory and competitive pressures. What personality features, skills, and knowledge does it take to be successful in starting a business today?


Steve Bennet, Partner at CrossCoin Ventures; Managing Director at Bodega Partners; adjunct faculty for SJSU College of Business

3:40 – 4:30

Small Business Tax Update 

A review of federal, state and multistate tax developments relevant to small business taxpayers.


 Annette Nellen, CPA, Esq., Graduate Tax Program, SJSU