John F. Fletcher, a partner in the firm's Tax & Estates Practice Group in the Jackson office, was an instructor for the Institute for Professionals in Taxation's conference titled, "Advanced State Income Tax School," on Monday, June 3, 2013, in Atlanta, Georgia. Mr. Fletcher's presentation titled, "State Issues for Foreign Affiliates," assisted attendees in understanding what nexus rules apply and the interplay of treaty and federal tax rules, as well as encouraged attendees to consider unique state tax issues for cross-border businesses and transactions.