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Confe re nce
Tuesday, November 5 & Wednesday, November 6, 2013 Suburban Collection Showplace Novi, Michigan
Insights from Treasurer Dillon! Specialized High-Quality Content – Up-to-Date and Expertly Presented The Mock Trial Returns... by Popular Demand! MBT and CIT Potential Audit Issues Plus... Brand New Second Day Format!
Recommended CPE Credit: Up to 16.5 hours with both days (includes Ethics) CFP credits pending Board approval
Event sponsored in part by:
Welcome to the Michigan Tax Conference - 2013 Edition
This is perhaps the most unique and specialized conference of our offerings, and if you’ve attended the Michigan Tax Conference in the past, you already know this. If you’ve not been to the Michigan Tax Conference, that needs to change this year. You represent an elite group in Michigan. You are shaping the future of our largest and smallest companies. You are always at the forefront of current trends, and understand how to make the most of change. It’s not just what you know but what you do with the knowledge. You are at the pinnacle of your profession…and this conference was created specifically for you. The 7th Annual Michigan Tax Conference promises to be one of our most informative and special opportunities to date. The condensed conference format provides you with essential updates, potential issues on the horizon and how to prepare for them and an array of important information, all in two days. On tap - Treasury is back to provide critical information and important insight for tax professionals. New this year, day two features a forum-style format, designed to create a more interactive learning environment, and that’s just the beginning. We also get a glimpse into revenue issues for governmental units including insights from emergency management. There is a session for “new” SALT professionals and the return of the mock trial! All the details are here, so please, read on. If there is anything else you need or we can be of any assistance, please contact Dan Kolasinski at 248.267.3726 or email@example.com. Join us! Best regards,
The M ichigan Tax Conference P lanning Task F orce
A special thank you to the Michigan Tax Conference Planning Task Force that helped plan this event:
Angela D. Acosta David M. Barrons Michael D. Bozimowski Marla Schwaller Carew* Terry F. Conley Jackie J. Cook* Bernard D. Copping Michael R. Deal* Julie M. Denomme Jeffrey A. DeVree* Daniel P. Domenicucci Michael A. Eschelbach* Joanne B. Faycurry* Paul E. Finegold Robert F. Fuchs Steven E. Grob June Summers Haas* Samuel L. Hodges Daniel M. Houlf Jay A. Kennedy Edward S. Kisscorni David H. Mangan Jenifer McClendon Paul V. McCord* Gregory A. Nowak Ralph R. Ourlian John M. Polizzi* Douglas J. Relyea Wayne D. Roberts Curtis S. Ruppal Robert D. Shannon Joseph J. Tomczyk Judith R. Trepeck David S. Turzewski Jack L. Van Coevering* Patrick R. Van Tiflin* Robert V. Wagner Jr. Charles T. Wright
a special Thank You To Our event partners
in partnership with
2013 michigan ta x Confer ence
Tuesday, November 5 & Wednesday, November 6, 2013 Suburban Collection Showplace Novi, Michigan
Suburban Collection Showplace | 46100 Grand River Avenue | Novi, MI 48374 | 248.348.5600 Overnight accommodations are available at the Hyatt Place, Novi (248.513.4111). Ask for the special MACPA rate. EVENT PRICING Single Day pricing: • Price with e-Materials: $229 MACPA Member or State Bar/Women’s Tax Association Members/ $329 Non-Member • Price with paper materials (same as 2012): $249 MACPA Member or State Bar/Women’s Tax Association Members/ $349 Non-Member Two Day pricing: • Price with e-Materials: $410 MACPA Member or State Bar/Women’s Tax Association Members/ $610 Non-Member • Price with paper materials (same as 2012): $450 MACPA Member or State Bar/Women’s Tax Association Members/ $650 Non-Member • MACPA Members use promotional code MTC2DAY13 when registering online to receive the two-day pricing. * State Bar or Women’s Tax Association members, please call to receive the member pricing. * Multiple Registrant Discount – Register two or more individuals from your firm to receive $25 off each day. Please contact the MACPA CPE department at 855.594.4273 to receive the discount. * Registrations on Tuesday include complimentary Conversations & Connections Reception.
progr am location & Pricing
As your benefit of attending a MACPA conference, you are able to customize your experience! Choose your preferred sessions for the day and based off that and the preferences of other registrants, we arrange the schedule so you get the topics most important to you. When registering for Tuesday, November 5th, please choose six breakout sessions in your order of preference (A-H). You will be assigned to three.
S S S
www.michcpa.org/MTC or call 1.855.594.4273. For a printable registration form for this conference visit www.michcpa.org/MTCregform
MACPA delivers the highest quality educational experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.
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Thank You To Our Additional Sponsors
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CONVERSATIONS & CONNECTIONS RECEPTION
Last year’s wine tasting was such a success, we’re bringing it back! Connect with your colleagues at the close of Tuesday’s program, taste some delicious wines and possibly win a prize. Complimentary to all Day One attendees. When registering for the conference, reserve your spot by registering for course code: MTCWT Sponsored in part by: Fiduciary Firewall Consulting, Inc.
Tuesday, November 5, 2013
8:00 AM Conference Registration & Continental Breakfast 8:30 AM Welcome & Program Overview 8:45 AM State Tax Developments Across the Nation 9:35 AM National & State Tax Legislation: What’s Going on RIGHT Now? 10:25 AM Morning Break 10:35 AM The Great Lakes States (and Nationwide) Tax Issues 11:25 AM MBT and CIT – Potential Audit Issues 12:15 PM Group Luncheon 1:05 PM Breakout Sessions 2:30 PM Breakout Sessions 3:55 PM Breakout Sessions 5:10 PM Day One Adjournment 5:10 PM – 6:10 PM Conversations & Connections Reception
The Thomas M. Hoatlin Award Presentation
Created to recognize the MACPA State & Local Tax Task Force member that most significantly contributes to the lasting and mutually beneficial relationship between the MACPA and the Michigan Department of Treasury, this award is in memory of Michigan’s first Single Business Tax Administrator and Revenue Commissioner, Thomas Hoatlin. Tom was a visionary. He saw the value of nurturing a productive relationship between the Michigan Department of Treasury and the state’s largest organization of tax professionals, the Michigan Association of Certified Public Accountants. Treasury’s significant involvement in this annual tax conference is one great example of that partnership.
8:00 AM 8:30 AM 8:45 AM 9:35 AM 10:25 AM 10:35 AM 11:25 AM 12:15 PM 1:15 PM 2:05 PM 2:15 PM 4:45 PM
Wednesday, November 6, 2013
Conference Registration & Continental Breakfast Second Day Welcome & Morning Announcements Insights from Treasurer Dillon Where’s the Money? Morning Break Ethical Challenges for the Tax Professional State Tax Considerations in Merger and Acquisition Transactions Thomas M. Hoatlin Award Presentation & Group Luncheon 2013: The Year of the MSC SALT Cases Afternoon Break Mock Trial & Appellate Argument – This Could Apply to You! Conference Adjournment
Sessions of Interest
Public Accounting Professionals
• The Mock Trial – May Hit Close to Home • Corporate Officer Liability – What You Don’t Know • Ethics in Tax Practice – As Critical as Ever
Business & Industry Professionals
• Revenue Sources for Municipalities • Indirect Taxes – Who are they Hitting? • Digital Products – Who Taxes What?
State Tax Developments Across the Nation≈
gener al sessionS – Tuesday, november 5
This popular, fast-paced session is back! Join nationally-known tax experts as they race through important updates in state taxation and case law issues from across the country. You are sure to not only be educated, but entertained! Douglas L. Lindholm – President & Executive Director, Council On State Taxation (COST), Washington, DC Richard D. Pomp – Alva P. Loiselle Professor of Law, University of Connecticut School of Law, Hartford, CT Patrick R. Van Tiflin, JD – Chair, State and Local Tax Practice Group, Honigman Miller Schwartz & Cohn, LLP, Lansing
National & State Tax Legislation: What’s Going on RIGHT Now?≈
Nothing is too current for our experts! Join this session for an up-to-the-minute update on the important rules, regulations and laws that affect you and your profession. Discuss new developing topics in both local and national legislation at this timely session. John Harper – Senior Manager, State and Local Tax Services, Washington National Tax, KPMG, LLP, Los Angeles, CA Gregory A. Nowak, JD – Principal, Miller Canfield Paddock & Stone, PLC, Detroit
The Great Lakes States (and Nationwide) Tax Issues≈
Even the proudest “Michigander” must be knowledgeable on the tax changes and policies of our Great Lakes neighbors to avoid creating nexus for sales and income tax. Join this session to discuss this and other complications of multi-state business. Receive critical information for you and your clients and hear what strategies have worked for professionals in surrounding states at this interesting session. Michael D. Bozimowski – Principal, Director Multistate Tax, Rehmann, Farmington Hills Larry Jacobson, JD, CPA (Illinois) – Partner, Schiff Hardin, LLP, Chicago, IL Arthur R. Rosen, JD, MBA – Partner, McDermott Will & Emery, LLP, Miami, FL and New York, NY Thomas M. Zaino, JD – Managing Member & Founder, Zaino Hall & Farrin, LLC, Columbus, OH
MBT and CIT – Potential Audit Issues≈
The dissipation of the Michigan Business Tax (MBT) and implementation of the Corporate Income Tax (CIT) created ambiguities for many businesses and accountants. Now that the State has a clear understanding of the law and how it should be implemented, companies find their past actions are no longer considered compliant. This session explains the possible audit issues surrounding MBT and CIT as well as recent law changes. Stewart A. Binke, JD – Attorney, Tax Policy Division, State of Michigan Department of Treasury, Lansing Richard W. Spengler, CPA – Senior Director - Multi State Tax Consulting, BDO USA, LLP, Grand Rapids Chuck Wright, CPA, JD – Senior Manager, Deloitte Tax, LLP, Detroit
Create your customizable conference by choosing six of your preferred choice of breakout sessions. You will be assigned to three.
breakout sessions – Tuesday, november 5
A) How Indirect Taxes Directly Affect You≈
While direct taxes are levied directly on specific individuals, indirect taxes – taxes on goods or services – have the ability to shift from one taxpayer to another. This policy is often used to generate tax revenue and may result in a price increase for consumers. Join this session to explore various indirect tax policies, including motor fuel and tobacco, and discuss the different approaches accountants must take when handling them. Salvatore Gaglio – Administrative Law Specialist, State of Michigan, Department of Treasury, Lansing Thomas J. Kenny, JD – Partner, Varnum, LLP, Novi Moderator: Ronald J. Kaley – Owner, Ronald J. Kaley, LLC, Jenison run their businesses. This session ensures your clients, and company, are aware of the tax implications when operating in a multi-state market, from both a user and seller perspective. Learn the important details that must not be overlooked when advising clients or your company, including both state and federal actions on remote sales issues, as well as the current Michigan audit treatment. Michael D. Bozimowski – Principal, Director Multistate Tax, Rehmann, Farmington Hills Marla Schwaller Carew, JD, LLM – Attorney and Managing Member, Marla Schwaller Carew, PLLC, Troy Lynn A. Gandhi, JD, LLM, CPA (Illinois) – Partner, Honigman Miller Schwartz and Cohn, LLP, Detroit
B) Flow-Through Entity Issues≈
Flow-through taxation can be one of the most complicated and challenging areas of practice. Join this session to discuss common tax complexities and opportunities when working with these organizations as well as the latest law and regulation changes. Be prepared to learn about withholding issues, problem with the nexus, handling the sale of partnership interests and more! Sara Clark Pierson, JD, CPA – Administrative Law Specialist, State of Michigan Department of Treasury, Lansing Jaclyn DiCicco – Manager, Deloitte Tax, LLP, Detroit Cathy E. Lambert, CPA – Principal, Rehmann, Troy Curtis S. Ruppal, CPA – Partner, State & Local Tax Group, Plante & Moran, PLLC, Grand Rapids
D) Property Tax Updates≈
C) Doing Business Using the Internet – Software Utilization Issues and E-Commerce Concerns – The Devil Is In The Details!
The growth of technology has not just expanded the sales market, providing companies with an international audience, but has also changed how companies
Some of Michigan’s property tax laws have changed significantly over the past few years. With the possible phase out of Michigan’s Personal Property Tax starting in 2014, are you current on the new structures in place? Join this session for important updates including judgment levies with school districts, incentive legislation and the changes in the Michigan Tax Tribunal. Robert F. Fuchs, CPA – Area Leader/Principal, Paradigm Tax Group, Brighton Stewart L. Mandell, Esq. – Partner-Tax Appeals Practice Co-Leader, Honigman Miller Schwartz and Cohn, LLP, Detroit Carl Rashid, Jr., Esq. – Member, Dykema Gossett, PLLC, Detroit Jack L. Van Coevering, JD – Senior Counsel, Miller Canfield Paddock & Stone, PLC, Grand Rapids
^Qualifies for Ethics CPE credit. ≈CFP Credit pending Board approval
Conference Schedule – Continued
breakout sessions continued – Tuesday, november 5
E) Protect Yourself – Corporate Officer Liability
If a corporation fails to pay taxes or file returns, the corporate officer of the organization can be held liable. This session walks you through the steps you should take to prevent personal liability as well as explains the limits on successor and predecessor liability and how to avoid it. Receive both a state and federal overview of this important topic. B.D. Copping, CPA, MST – Owner, Copping State & Local Tax Consulting, Brighton Samuel J. McKim, JD – Of Counsel, Schiff Hardin, LLP, Ann Arbor Moderator: Jess A. Bahs, JD, LLM (Taxation) – Attorney & Counselor, Howard & Howard, Royal Oak
G) Sales and Use Tax Super-Session – Everything You Need to Know ≈
F) Hindsight is 20-20: A Primer for New SALT Practitioners
As a fresh set of eyes in the SALT world, what are some of the difficulties – and successes – you have experienced? Join other professionals new to tax for an interactive session that allows you to discuss tips and best practices in learning the complex world of state and local tax practices the first few years in SALT practice. You can’t afford to miss the opportunity to learn with practitioners just like you! Jackie J. Cook, JD – Associate, Schiff Hardin, LLP, Ann Arbor Michelle M. Lowrie, JD, LLM – Senior Manager, Ryan, LLC, Troy Tamika Mayes, JD – Senior Attorney – U.S. Tax Counsel Group, General Motors Company, Detroit
Looking for updates on everything sales and use tax? This session is for you! Tax cases are being litigated at all levels up to the Supreme Court as The Department of Treasury is auditing Michigan businesses. This timely session takes you through the latest updates and changes in sales and use tax rules, new audit issues and court rulings on the Andrie case as well as the Fradco and SMK cases. Michael A. Eschelbach, JD – Director, Bureau of Tax Policy, State of Michigan Department of Treasury, Lansing Edward S. Kisscorni, CPA, MBA – Owner, Edward S. Kisscorni, CPA, Grand Rapids Steven E. Skiba, CPA, JD – Director of State & Local Tax, Grant Thornton, LLP, Southfield Joseph J. Tomczyk, CPA, CGMA – Owner, The Tomczyk Group, LLC, Saint Johns Moderator: Joanne B. Faycurry, JD – Partner, Schiff Hardin, LLP, Ann Arbor
H) When Digital Products and PL 86-272 Collide ≈
Today’s digital marketplace has created new tax issues of which companies must be mindful. Explore the federal and state income tax issues surrounding digital products and cloud computing, and how they may affect their companies’ sale and/or purchase of such services. Further, hear about the recent state tax guidance and rulings regarding apportionment factors relating to Public Law 86-272. Terry F. Conley, CPA – Partner, Grant Thornton, LLP, Southfield Bridget Green – Tax Analyst, Compuware Corporation, Detroit Brian Hickey, CPA (Ohio), BBA – Director, Sales & Use Tax Practice Leader, Deloitte Tax, LLP, Cincinnati, OH
forum presentations – wednesday, november 6
KEYNOTE Presentation: Insights from Treasurer Dillon
The Treasurer is back in town to share insights and information critical to tax professionals. Treasury has been busy following its strategic plan and we will find out how practitioners and taxpayers fit into the new plan.
The Honorable Andy Dillon – Treasurer, State of Michigan, Lansing
Where’s the Money?
Revenue sources are a challenge all across Michigan. The funds that were generated in years past are challenged by property values, unemployment and so much more. Hear from our experts about the current state and future plans. Terry F. Conley, CPA – Partner, Grant Thornton, LLP, Southfield Jeffrey P. Guilfoyle – President, Citizens Research Council of Michigan, Livonia Joseph L. Harris, CPA – Consultant, Joseph L. Harris, CPA, Ann Arbor Moderator: Peggy Haw Jury, CPA, CFE Board – Member, Michigan Municipal Services Authority Division
2013: The Year of the MSC SALT Cases
Ethical Challenges for the Tax Professional^
With the constantly-changing tax laws on both state and national levels, it can be difficult for practitioners to maintain a clear understanding of the ethical obligations the profession requires. Join this important session that explores emerging challenges for the state tax professional as well as tips and best practices in handling the issues. Daniel B. De Jong, JD, LLM – Tax Counsel, Tax Executives Institute, Washington, DC Timothy J. McCormally, JD – Director, Washington National Tax, KPMG, LLP, Washington, DC
Tax cases have been hot on the docket this year for Michigan’s Supreme Court. Join this session for a discussion of the state and local tax cases that arrived at the MSC, and the impact the rulings and new precedents have on you and on business. June Summers Haas, JD – Partner, Honigman Miller Schwartz and Cohn, LLP, Lansing Wayne D. Roberts, JD – Tax Attorney, Dykema Gossett, PLLC, Grand Rapids Richard W. Spengler, CPA – Senior Director - Multi State Tax Consulting, BDO USA, LLP, Grand Rapids Moderator: Jackie J. Cook, JD – Associate, Schiff Hardin, LLP, Ann Arbor
Mock Trial & Appellate Argument – This Could Apply to You!
It’s often said that the best way to learn is by doing. With that in mind, this year’s conference attendees are invited to take part in a mock trial and appellate argument related to a cloud computing controversy. In the first part of the session, you’ll witness a trial where you, as part of the audience, will help decide the outcome. In the second part, you’ll see appellate arguments of the case. This is of particular interest to both buyers and sellers of these services. June Summers Haas, JD – Partner, Honigman Miller Schwartz and Cohn, LLP, Lansing Joanne B. Faycurry, JD – Partner, Schiff Hardin, LLP, Ann Arbor Evan H. Kaploe, JD – Associate, Varnum, LLP, Novi Arthur R. Rosen, JD, MBA – Partner, McDermott Will & Emery, LLP, Miami, FL and New York, NY Chuck Wright, CPA, JD – Senior Manager, Deloitte Tax, LLP, Detroit
State Tax Considerations in Merger and Acquisition Transactions
This session provides advice regarding state tax pitfalls and planning opportunities when buying or selling a business. Topics include: state tax due diligence considerations; planning regarding apportionment; minimizing or avoiding transfer taxes; successor liability concerns; utilization of loss carryovers; drafting tax provisions in the purchase agreement. Marla Schwaller Carew, JD, LLM – Attorney and Managing Member, Marla Schwaller Carew, PLLC, Troy Steven E. Grob, CPA, JD – Member, Dykema Gossett, PLLC, Detroit
^Qualifies for Ethics CPE credit. ≈CFP Credit pending Board approval
Session & Speaker Information
Meet the Speakers
This listing represents more than 600 years of experience in tax.
Bahs, Jess A. - Session E Binke, Stewart A. - General Session (Tuesday) Bozimowski, Michael D. - General Session (Tuesday), Session C Carew, Marla Schwaller - Session C, Forum Presentation (Wednesday) Clark Pierson, Sara - Session B Conley, Terry F. - Session H, Forum Presentation (Wednesday) Cook, Jackie J. - Session F, Forum Presentation (Wednesday) Copping, B.D. - Session E De Jong, Daniel B. - Forum Presentation (Wednesday) DiCicco, Jaclyn - Session B Dillon, Tresurer Andy - Forum Presentation (Wednesday) Duncan, Harley - General Session (Tuesday) Eschelbach, Michael A. - Session G Faycurry, Joanne B. - Session G, Forum Presentation (Wednesday) Fuchs, Robert F. - Session D Gaglio, Salvatore - Session A Gandhi, Lynn A. - Session C Green, Bridget - Session H Grob, Steven E. - Forum Presentation (Wednesday) Guilfoyle, Jeffrey P. - Forum Presentation (Wednesday) Haas, June Summers - Forum Presentation (Wednesday) Harris, Joseph L. - Forum Session (Wednesday) Jacobson, Larry - General Session (Tuesday) Kaley, Ronald J. - Session A Kaploe, Evan H. - Forum Session (Wednesday) Kenny, Thomas J. - Session A Kisscorni, Edward S. - Session G Lambert, Cathy E. - Session B Lindholm, Douglas L. - General Session (Tuesday) Lowrie, Michelle M. - Session F Mandell, Stewart L. - Session D Mayes, Tamika - Session F McCormally, Timothy J. - Forum Presentation (Wednesday) McKim, Samuel J. - Session E Nowak, Gregory A. - General Session (Tuesday) Rashid, Jr., Carl - Session D Roberts, Wayne D. - Forum Presentation (Wednesday) Rosen, Arthur R. - General Session (Tuesday), Forum Presentation (Wednesday) Ruppal, Curtis S. - Session B Pomp, Richard D. - General Session (Tuesday) Skiba, Steven E. - Session G Spengler, Richard W. - General Session (Tuesday), Forum Presentation (Wednesday) Tomczyk, Joseph J. - Session G Van Coevering, Jack L. - Session D Van Tiflin, Patrick R. - General Session (Tuesday) Wright, Chuck - General Session (Tuesday), Forum Presentation (Wednesday) Zaino, Thomas M. - General Session (Tuesday)
NEW! E-Materials Save You Money!
Because of your overwhelming requests for electronic materials, the MACPA is excited to announce the move to an e-Material system which will cut down on our 4 million paper copies per year. This move has an exciting benefit…we can transfer the savings to you! By utilizing e-Materials we are able to save you $20 on 2013 conferences and seminars. You can still request paper materials for an additional $20 (Result: In most cases the program is the same price as the 2012 event!) To access the materials 48 hours prior to the event, visit: www.michcpa.org/ematerials.
E-MATERIALS CANCELLATION POLICY: Refunds or credit will not be given after e-Materials have been downloaded and registrant is responsible for full balance of the course and materials.
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You can trust in us, MACPA education will qualify for CPE credits. Did you know CPE credit you earn at MACPA events is automatically added to your personal CPE Tracker? MACPA members – access your Tracker anytime www.michcpa.org/MyCPE
CANCELLATION POLICY: If you cannot attend a program for which you are registered, call, fax, e-mail or write the MACPA at once. Cancellations received at least five (5) business days prior to the program date will be eligible for full refund or a credit. Cancellations received less than five (5) business days prior to the program date are subject to the following fees: $50 service charge on 8-hour or longer courses, $20 service charge on half-day events, $15 service charge on 2-hour events and a $10 service charge on 1-hour events. Credit balance(s) maintained with the MACPA as a result of cancellations, that are not used within one (1) year of the cancellation date, will be considered forfeited. Cancellations will not be accepted on or after the program date. Substitutions will be allowed until the start time of the program without penalty.
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Tuesday, November 5 & Wednesday, November 6, 2013 Suburban Collection Showplace Novi, Michigan – –
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