Mid-Atlantic Tax Forum
Online
7.50 Credits
Member Price $315.00
Price will increase by $100 after 12/26
Non-Member Price $415.00
Price will increase by $100 after 12/26
Overview
Get ahead of the sweeping tax changes at the first-ever Mid-Atlantic Tax Forum, presented by the VSCPA in partnership with the Maryland Association of CPAs (MACPA). This timely, one-day virtual event is packed with essential updates and insights to help tax professionals navigate today’s fast-evolving landscape with confidence.
Expert speakers will guide you through the latest developments in:
- Crypto taxation in the new regulatory age.
- Individual and business tax updates that impact planning and compliance.
- Multi-state tax and nexus considerations.
- And more.
Whether you serve individuals or businesses — or both — this forum delivers the critical knowledge you need to start 2026 strong. Don’t miss your chance to learn from leading tax minds and connect with fellow professionals across the region.
Prerequisites
None
Preparation
None
January 8, 2026
General Session
- Welcome & Opening Remarks
This session is available to registrants only.
General Session
- 1. HR-1 & the New Tax Landscape: Setting the Stage for 2025 & Beyond
Vivian Paige, President, Vivian J. Paige, CPA, PC
Vivian Paige
Vivian J. Paige, CPA, CGMA, MBA, MS, has extensive experience in taxation and accounting. She was a successful sole practitioner until selling most of her firm 11 years ago and joining the faculty of her alma mater, Old Dominion University (ODU). During her nine years at ODU, she received numerous awards, including being bestowed the permanent title of ""University Distinguished Teacher"" and being named the ""Most Inspiring Faculty Member"" by the winner of the ODU Kaufman Scholar Award, given annually to the top student among ODU's 25,000+ students. She then spent two years as a member of the faculty at Christopher Newport University, where, in addition to teaching, she served as a mentor to the next generation of CPAs. She is currently taking a break from teaching.
Vivian is a member of the American Institute of CPAs (AICPA) and the Virginia Society of CPAs (VSCPA). She is actively involved in the VSCPA, currently serving as a member and immediate past chair of the Tax Advisory Committee and as a member of the VSCPA Political Action Committee Board, the ad hoc Educators' Symposium Task Force, and the Diversity, Equity and Inclusion (DEI) Council. She authored the VSCPA Legislators' Tax Guide and presented briefings to the legislature on taxation. She is the co-author of two current VSCPA ethics courses and has been a presenter at several VSCPA conferences. Her longtime service to the VSCPA was recognized in 2019 when she was named the Outstanding Member.
Vivian is also involved in her community. She serves as a member of the Audit and Finance Committee of the FoodBank of Southeastern Virginia, on the audit and finance committees of the ACLU of Virginia, and as a board member of the Hampton Roads Tax Forum. She was a member of the Mayor's Commission on Equity and Economic Opportunity and the Mayor's Committee on Gaming. For a number of years, she was a weekly guest opinion columnist for The Virginian-Pilot, covering state and local politics. She co-founded Norfolk United Facing Race and was a founding board member of the Hampton Roads Center for Civic Engagement. Her varied interests have led her to be a public speaker and a frequent guest on radio and television, both locally and nationally. For her work in the community, she has received numerous awards, including being a YWCA Women of Distinction honoree.
Kick off the day with a comprehensive overview of HR-1 and the sweeping federal tax changes shaping the 2025 filing season and beyond. This opening session will establish the foundation for the day’s discussions on business and individual tax updates, state responses and emerging issues. By grounding you in the core legislative changes, this session prepares you to dive deeper into the detailed sessions that follow and to better understand the full picture of how these changes impact your clients and organizations.
Learning objectives:
- Summarize the key provisions of HR-1 and how they reshape the federal tax landscape for individuals and businesses.
- Explain how Virginia, Maryland and D.C. are responding to HR-1, including areas of conformity and decoupling.
- Connect the federal changes under HR-1 to broader tax implications.
Credits: 1 - Taxation
This session is available to registrants only.
General Session
- 2. Individual Tax Updates: Key 2025 Federal Changes & What They Mean for Your Clients
Nicholas Preusch, Tax Director, Yount, Hyde & Barbour, PC
Nicholas Preusch
Nick Preusch, CPA, J.D., LL.M., MSA, has a primary focus of performing tax services relating to emerging issues and complex tax transactions. He works closely with businesses and individuals to find tax efficiencies through ever-changing tax legislation.
Nick started his career with the Internal Revenue Service (IRS) as a revenue agent, and then as an attorney at the IRS National Office in Washington, D.C., where he was the lead attorney for several significant tax ethics cases.
Nick co-authored Tax Preparer Penalties and Circular 230 Enforcement, a textbook published by Thomson Reuters. He has also been published in the AICPA’s Tax Advisor and Journal of Accountancy along with CCH’s Journal of Tax Practice and Procedure. In 2017, he was named one of the VSPCA’s Top 5 Under 35. In 2018, he was named to CPA Practice Advisor’s Top 40 Under 40. In 2018, he was part of the AICPA’s New Face of Tax ad campaign. Nick has been a member of the AICPA’s Tax Practice Responsibilities Committee, Tax Executive Committee and Professional Ethics Executive Committee.
Nick is a licensed attorney in New York and a Certified Public Accountant in Virginia. He earned an LL.M. in taxation from Georgetown University, a J.D. from Case Western Reserve University, and an MS in accounting from the University of Connecticut.
Major shifts in individual taxation are on the horizon with the federal tax law changes enacted in July 2025. This session will unpack the most significant updates affecting individual taxpayers, including changes to rates, deductions, credits, estate and gift tax thresholds, and retirement-related provisions. Designed for CPAs serving clients across Virginia, Maryland and D.C., this session focuses primarily on understanding and interpreting the federal updates — while briefly touching on how the tri-state area is responding. Gain the clarity and practical insights you need to guide clients through the upcoming filing season and implement proactive planning strategies for 2025 and beyond.
Learning objectives:
- Explain the major federal individual income tax provisions enacted in July 2025 and how they impact taxpayers.
- Evaluate how changes to deductions, credits and rates may influence individual tax planning and compliance strategies.
- Develop proactive tax planning strategies to help clients adapt to and benefit from the new federal individual tax provisions enacted in 2025.
Credits: 1.5 - Taxation
This session is available to registrants only.
General Session
- 3. Business Tax Updates for the DMV (MD • DC • VA) — What Changed in July 2025 and What It Means for Your Clients
Sean O'Connell, Principal, Sikich CPA, LLCSean O'Connell
Sean O'Connell is a tax principal with Sikich, a Top 30 CPA firm with offices in Rockville, Md., and Alexandria, Va. He has been designated as a Personal Financial Specialist, and just completed his Master's in taxation at DePaul University. Sean's clients are owner-managed, closely held businesses.
July 2025 brought notable federal and state tax changes with immediate and near-term implications for entity choice, cash-flow planning, and compliance calendars across the DMV. This fast-paced update connects the dots between federal provisions enacted on July 4, 2025 and major state developments—Maryland’s multi-year corporate rate phase-down, D.C.’s FY25 Budget Support Act adjustments and October 1, 2025 updates, and Virginia’s 2025 legislative changes (including a pause in rolling IRC conformity)—so you can advise confidently for 2025–2026. We’ll translate statutes and agency guidance into practical steps for owners, controllers, and CFOs: estimated tax strategies, pass-through considerations, multistate filings, and planning triggers to revisit before year-end.
What we’ll cover (highlights):
• Federal: key elements from the One Big Beautiful Bill Act (Public Law 119-21, 7/4/2025) that touch businesses and owners, with action items for 2025 returns and Q4 estimates.
• Maryland: BRFA-related changes impacting businesses (including sales & use administration updates) and the corporate income tax rate reduction phased from TY2026 through TY2029 (enacted July 1, 2025).
• District of Columbia: FY25 Budget Support Act tax changes and OTR’s Oct. 1, 2025 adjustments relevant to business taxpayers (rates, credits, administration).
• Virginia: 2025 legislative summary highlights for businesses, including the pause in rolling IRC conformity (planning implications when federal rules shift) and other 2025 changes affecting returns and estimates.
By the end of this session, participants will be able to:
• Identify the federal provisions enacted on July 4, 2025 that affect business owners and entities, and determine their impact on 2025 quarterly estimates, year-end planning, and 2025/2026 return positions.
• Apply state-specific changes in Maryland, D.C., and Virginia—including Maryland’s phased corporate rate reductions, D.C.’s FY25 BSA and Oct. 1, 2025 updates, and Virginia’s pause in rolling IRC conformity—to client compliance calendars, apportionment/filing considerations, and cash-flow projections.
• Develop a DMV-focused action checklist (what to communicate to owners/finance leads now vs. at year-end), including entity-level and owner-level planning moves, documentation to gather, and watch-items for additional administrative guidance.
Credits: 1.5 - Taxation
This session is available to registrants only.
General Session
- Lunch
This session is available to registrants only.
General Session
- 4. Inside the Statehouse: Multi-State Tax Developments in Virginia, D.C. & Maryland
Krista SermonKrista Sermon
Krista Sermon serves as deputy director of the Legal Division at the Comptroller of Maryland, where she provides strategic guidance on state tax law, legislation and regulatory compliance. With more than seven years of service, she has held key leadership roles in law and policy, legal management and tax counsel. Krista earned her J.D. from The Catholic University of America and her bachelor’s degree in philosophy from Georgetown University.
Elissa Borges
Elissa Borges is assistant general counsel in the Office of Tax and Revenue (OTR), Office of the Chief Financial Officer, for the Washington, D.C. Government. Prior to joining OTR in 2016, Elissa was a partner at the law firm of Ober Kaler in Baltimore (now Baker Donelson) for more than a decade where she was a member of the firm’s tax and Litigation practice groups. Elissa is the past chair of the Tax Section of the Maryland State Bar Association.
Join representatives from the Virginia Department of Taxation, the Office of Tax and Revenue in the District of Columbia, and the Comptroller of Maryland for an in-depth discussion on current and emerging state tax developments. This interactive panel will explore how each jurisdiction is responding to the sweeping federal changes under HR-1, the legislative initiatives shaping their respective tax policies, and the administrative priorities impacting taxpayers and practitioners alike. Gain direct insight into how each state is navigating compliance, enforcement, modernization and guidance efforts to align with federal reforms while addressing unique regional challenges.
Learning objectives:
- Identify key multi-state tax developments and recent legislative changes in Virginia, D.C. and Maryland.
- Explain how each state’s tax department is interpreting and implementing the provisions of HR-1.
- Evaluate the potential compliance and planning implications of evolving state tax policies for individuals and businesses operating across jurisdictions.
Credits: 1.5 - Taxation
This session is available to registrants only.
General Session
- 5. Nexus Rules & Risks: Multistate Tax Implications Under the New Law
Arthur Werner, Werner-Rocca Seminars, LTDArthur Werner
Arthur Joseph Werner, J.D., MS (taxation) is the president and a shareholder of Werner-Rocca Seminars, Ltd., where he teaches on business, tax, financial and estate planning topics. A former adjunct professor in the Master of Science in Taxation program at Philadelphia University, he holds degrees in accounting and taxation from Widener University and a J.D. from the Delaware Law School. Over the past 25 years, Art has presented thousands of seminars, webinars and video programs to CPAs and financial professionals nationwide.
Nexus rules are evolving rapidly, impacting businesses and practitioners alike. This session will break down the key concepts and recent developments that determine when and where a taxpayer has sufficient presence to be taxed. We’ll address how these rules apply in a multistate context, the potential risks of noncompliance, and strategies to reduce exposure. Attendees will leave with practical insights to apply immediately in advising clients engaged in interstate activities.
Learning objectives:
- Identify the concept of nexus and explain its implications for multistate taxation.
- Recognize common triggers for creating nexus in multiple jurisdictions.
- Apply practical strategies to assess and manage nexus-related risks.
Credits: 1 - Taxation
This session is available to registrants only.
General Session
- 6. Crypto Taxation
Kirk Phillips
Credits: 1 - Taxation
This session is available to registrants only.
Non-Member Price $415.00
Member Price $315.00