On May 19, Bill Backstrom will speak at the Georgetown CLE Institute, 29th Annual Advanced State and Local Tax Institute (SALT Institute) in Washington, D.C. His session, "Legal Ethics in the State Audit Process? Oxymoron or Necessary Component?" will cover ethics from both sides of the audit equation. This annual Institute has gained a nationwide reputation as one of the best SALT conferences in the country, including the "best and the brightest" from the SALT industry, both as faculty and participants. At this year's SALT Institute, attendees will analyze the year’s most important state and local income tax developments from a national perspective; learn how taxpayers can best protect themselves when making expansion, relocation and investment decisions in light of Cuno v. DaimlerChrysler; explore the most common conflicts between federal and state conformity and other constitutional principles, and potential responses to them; examine state efforts to move away from cost of performance (UDITPA § 17) to a market-based sourcing approach; assess the latest judicial interpretations and applications of nexus standards; review current sales and use tax developments from across the country; and discuss the emerging trend toward “alternative” taxes and their bases that states are using to increase revenues. For more information or to register, go to https://www.law.georgetown.edu/cle/pdfs/132.pdf.