Lorman offers professional resources regarding COVID-19 and the 2020 Elections

Show navigation

Available in:

OnDemand Course

Navigating the Transition from Blended State to State-by-State

Gain a better understanding of key considerations in a blended state approach versus a state-by-state approach.

Accounting Codification Standard 740 requires a separate deferred tax computation where significant differences exist between the tax laws of that and other jurisdictions. As a matter of practice, some companies measure deferreds based on a blended-rate methodology. A company may meet a number of challenges associated with the implementation of a separate state approach to quantifying deferreds. This topic helps participants understand the benefits of a state-by-state calculation. This information will address materiality considerations that a company should understand related to the differences in a blended state approach versus a state-by-state approach. The topic will provide a discussion of recommendations for successful implementation.

Runtime: 91 minutes
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview

  • Types of Blended State Calculations
  • Potential Issues With Use of a Blended Rate

Accounting Guidance

  • Technical Accounting Guidance-ASC 740
  • Materiality Considerations
  • Benefits
  • Challenges

Implementation

  • Data Requirements
  • Separate-Entity Reporting
  • Combined Group Reporting
  • Accurately Roll the NOL Balances and Credits
  • Return to Provision Considerations
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on May 19, 2016.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Brian D. Myers, CPA

Crowe LLP

  • Serves in the State and Local Tax Practice as the leader of the Midwest office of Crowe Horwath LLP
  • More than 26 years of state income/franchise tax experience with a Big Four firm prior to joining Crowe
  • Experience includes extensive merger integration work, review and analysis of the tax implications of proposed business reorganizations, analysis of state tax filings for refunds and prospective favorable filing positions, and representation of clients in state tax controversies
  • Prior firm leader for state and local ASC 740 tax issues
  • Frequently speaks on state and local tax topics and is affiliated with the American Institute of Certified Public Accountants and Indiana Society of Certified Public Accountants
  • B.S. degree in accounting, Butler University

Brandon T. Newton, CPA

Crowe Horwath LLP

  • Manager in the State and Local Tax group of Crowe Horwath LLP
  • Experienced in federal and multistate tax consulting and compliance since 2007
  • Specializes in state and local income tax, including compliance, planning, audit/controversy resolution and due diligence for a wide range of clients
  • Affiliated with the American Institute of Certified Public Accountants (AICPA); Tennessee Society of Certified Public Accountants and Leadership Health Care, Nashville, TN
  • B.S. degree in accounting, Northern Illinois University
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 396515
Published 2016
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!