Max Shapiro was a co-presenter at “A Legislative Forum on Federal Tax Law.” The event was presented by The Journal of Public Policy at Mitchell
Hamline School of Law on November 13, 2025.

Candice Long co-presented “Federal Transferrable Energy Tax Credits: Market Developments” at the Minnesota Tax Executives Institute (TEI) on April 21, 2026 in St. Paul, Minnesota. She discussed recent technical developments concerning clean energy tax credit regulations.

On May 5, 2026, Kyle Kroll moderated and co-presented “Stress Testing Your Appeal: Designing and Delivering Effective Moot Courts,” a live webinar CLE session hosted by the Minnesota State Bar Association. In this comprehensive session, attendees had the opportunity to enhance their appellate advocacy by gaining insights into the best practices for volunteer moot judges and advocates, focusing on preparation, role-playing, and effective questioning. The event concluded with a discussion on the MSBA’s volunteer program and how participating as a moot judge can hone one’s advocacy skills.

Presenters:
Erik Hansen, Burns & Hansen, P.A.
Kyle Kroll, Winthrop & Weinstine
Ellen Wickham, Madel, P.A.
Scott Wilson, Scott Wilson Law Firm, PLLC

Rafi Mottahedeh will be a panelist at the ABA Section of Taxation’s 2026 May Tax Meeting on May 8, 2026.  His presentation is titled, “Applying Fundamental Income and Partnership Tax Principles to the Income Tax and Gift Tax Planning for Transfers of Carried Interests.”

The service partners in Investment Funds, Private Equity Investments and Real Estate Developments frequently assign their partnership profits interest to trusts either for assignment of income purposes or for estate planning purposes. The materials will illustrate the application of the fundamental principles to the transfer of a partnership profits interest obtained by providing past services or providing future services. The materials will discuss the treatment of a profits interest for providing future services that is not vested. The materials will examine the treatment of fee waivers. For investors and service providers who transfer their interests for estate planning, the materials address valuation issues and the impact of Code Section 2701 using vertical slice planning. As an alternative to the transfer of a carried interest, we will examine the creation of a derivative so that the actual property interest is not transferred.

Rafi Mottahedeh will be a panelist at the ABA Section of Taxation’s 2026 May Tax Meeting on May 8, 2026.  His presentation is titled, “Demystifying the Fundamental Income Tax and Partnership Tax Principles Used by Fund Managers, Promoters and Real Estate Developers.”

For any investment activity there are two types of participants, investors who provide the startup capital, either cash or property, and participants who provide services. The materials will differentiate the income tax principles used to determine the treatment of income from services from the income tax principles used to determine the treatment of income from property and then address the income tax treatment when there is an assignment of income from property and the assignment of income from services. The panel will then apply these principles among hedge funds, private equity investments and real estate developments

Kyle Kroll will be speaking at the Minnesota State Bar Association’s 2026 Convention on June 23, 2026. The title of his presentation is, “Brainstorms and Brushstrokes – Translating Inspiration to Canvas.”

Dean Willer will present, “Law School for CFOs,” at the Minneapolis CFO Leadership Council on March 12, 2026. This session is designed for finance leaders who act as de facto legal advisors, helping them navigate complex legal landscapes, review contracts, and manage compliance. Key topics include spotting legal risks before they become costly, strengthening understanding of evolving legal issues, and aligning legal awareness with financial leadership.

Aimée Dayhoff will be presenting, “AI in Law: Practical Realities, Risks and Rewards,” at the Law Firm Alliance (LFA) Spring meeting on May 1, 2026.

LFA is a global network of full-service, independent mid-sized law firms dedicated to exceptional client service. Membership to the LFA network is selective and by invitation only to ensure that each member firm aligns with the organization’s commitment to exceptional client service and high-quality legal solutions. The goal of the LFA is to enhance our members’ capabilities through reliable referrals and collaboration across the globe.

Inspired by former Minnesota Supreme Court Justice Esther M. Tomljanovich ’55, the Celebration of Women in Law Tea recognizes the accomplishments and challenges of women in the legal profession for over a quarter of a century.  The event will feature a networking reception with Mitchell Hamline alumni, students, friends, and colleagues—with optional tea party-inspired attire, including hats and gloves—followed by a compelling CLE that will examine the most pressing issues in voting rights and election administration shaping the upcoming midterm elections.

Tami Diehm will join the panel which will also feature the following:

• Raleigh Levine (moderator) – Professor of Law, Mitchell Hamiline
• Maya Johnson ’20 – Interium CEO, All Square
• Amy Perna – Executive Director, League of Women Voters
• Steve Simon – Minnesota Secretary of State

Joel Peters-Fransen will join a panel discussion, “Don’t Lose Your Losses: An Update on NOL Planning,” at the 26th Annual U.S. and Europe Tax Practice Trends Conference in Rome, Italy on April 16, 2026. This panel will explore recent developments and practical planning considerations surrounding the use and preservation of net operating losses (NOLs) in cross-border structures. Speakers will address limitations on loss utilization, ownership changes, group relief regimes, and the impact of reorganizations and M&A transactions in key jurisdictions. The discussion will also highlight emerging anti-abuse rules and the interaction of domestic NOL regimes with international tax reforms. The conference runs April 15-17. Learn more and register on the American Bar Association website.