John F. Fletcher,a partner in the firm's Tax & Estates Practice Group in the Jackson office, presented at the American Bar Association Tax Section's 2014 Midyear Meeting held in Phoenix, Arizona on January 23-25, 2014. Mr. Fletcher's presentation titled, "State Taxation of Pass-Through Entities and Their Owners," delved into the state tax treatment of LLCs and partnerships, covering topics such as nonresident owner nexus, apportionment of multi-state income with unitary considerations, nonresident withholding and composite returns, and entity-level taxes.