Multi-State Operator Tax Strategy — CLE Session

280E Exposure, Rescheduling Scenarios, and MSO Tax Planning

This CLE-eligible session covers the tax strategy matrix for multi-state cannabis operators in light of the DEA rescheduling proceeding. Whether Schedule III is confirmed, delayed, or reversed, your clients' tax exposure differs dramatically — and the planning window is now.

**CLE Credit:** 1.5 hours general / 0.5 hours ethics (pending state bar approval in CO, CA, WA, NY, FL, IL, NV, AZ, MI)

**Curriculum:**

1. 280E: current exposure and state conformity landscape

2. Rescheduling to Schedule III: what changes, what doesn't, effective date mechanics

3. State tax conformity: which states will follow federal? What is the timeline?

4. Tax planning strategies that work under either scenario

5. IRS audit posture and defense: what the MSO exam teams are targeting in 2026

6. Ethics: duties to cannabis clients under current law

**Who earns credit:** Attorneys and CPAs licensed in participating states. CLE certificates issued within 7 business days of attendance.