Home - Blank Rome LLP

Register to receive insights and analyses on breaking news and trends across varying industries.
<a class="link-primary mt-4" href="/subscribe">Subscribe</a>

Philadelphia, PA

New York, NY

Wilmington, DE

Cincinnati, OH

Princeton, NJ

Los Angeles, CA

Houston, TX

Tampa, FL

Shanghai

South Florida

Pittsburgh, PA

Washington, D.C.

Chicago, IL

Orange County, CA

Dallas, TX

Boston, MA

Blank Rome State + Local Tax (“SALT”) partners <a href="/people/craig-b-fields/" id="18985">Craig B. Fields</a>, <a href="/people/eugene-j-gibilaro/" id="18981">Eugene J. Gibilaro</a>, and <a href="/people/nicole-l-johnson/" id="18986">Nicole L. Johnson</a> will serve as panelists at the Council on State Taxation’s (“COST”) <a href="https://www.cost.org/events/2026-spring-conference-audit-session/">2026 Spring Conference / Audit Session</a>, being held April 20 through 23, 2026, in Coral Gables, Florida. Blank Rome is pleased to be a Diamond Sponsor of the Conference.

core/paragraph

core/heading

This Conference will feature presentations on the most recent income and sales tax developments, initiatives, and case law updates, and include breakout sessions that will provide in-depth discussions of specific topics for maximum coverage of the hottest income and sales tax issues. Several state income and sales tax audit sessions (for industry members only) will also be featured, offering a state-by-state exchange of information on legislative, audit, judicial, and regulatory issues affecting COST-member companies.

Tuesday, April 21 | 11:10 a.m.–12:05 p.m. Related-Party Transactions and the Challenges of Addback Statutes

This session will be an intercompany transaction presentation on one of the more complex challenges in state corporate income tax. While addback statutes were initially enacted to counter tax planning strategies, their application has expanded to challenges of all related-party transactions. The panel will discuss the challenges of establishing safe-harbor provisions of the statutes.&nbsp;

core/list-item

Craig Fields, Blank Rome

core/list

Tuesday, April 21 | 2:00–2:55 p.m. Tips for Tax Departments Before, During and After a Merger/Acquisition or Spinoff

Mergers, acquisitions, and spinoffs can create significant opportunities, but they also may bring state tax challenges that must be managed at every stage of the transaction. From due diligence to post-closing integration, tax departments play a critical role in identifying risks, ensuring compliance, and capturing value. This session will provide practical insights into how to manage these transactions.&nbsp;

Eugene Gibilaro, Blank Rome

Wednesday, April 22 | 3:25–4:20 p.m. Is It a Fee or a Tax?—And Why It Matters

The distinction between a fee and a tax is more than semantics—it can determine constitutional validity, compliance obligations, and litigationoutcomes. Misclassification can lead to unexpected liabilities, penalties, and even legal challenges. This session will explore the critical differences between fees and taxes, why the classification matters, and how courts and tax authorities draw the line.&nbsp;

Nicole Johnson, Blank Rome

For more information and to register, please visit the&nbsp;<a href="https://www.cost.org/events/2026-spring-conference-audit-session/">event webpage</a>.

COST 2026 Spring Conference / Audit Session

Offices

Stay Connected

Slide Menu

Slide Search

COST 2026 Spring Conference / Audit Session

Offices

Stay Connected