Agenda

8:30 AM – 8:40 AM
Welcome & Opening Remarks

8:40 AM – 9:40 AM
Keynote Presentation: A State Affair
Following the presidential election, Michigan CPAs are gearing up for what comes next in the realm of policy and regulation. Review the most relevant tax laws already in effect and take a closer look at the tax legislation most likely to pass in the near future.
Doug Lindholm, Esq. – Special Counsel and Chair, State Tax Research Institute Advisory Board, Washington, D.C.
Mitchell Newmark, JD, LL.M. – Partner, Blank Rome LLP, New York, NY
Credits: 1.2 OT

9:50 AM – 10:50 AM
Keynote Presentation: A Matter of COST
Tax is ubiquitous, but understanding the impacts of tax legislation across state borders can be tricky. Join the Council On State Taxation (COST) and Michigan Treasury for the latest on the top SALT issues at the federal and state level impacting Michigan taxpayers and their financial advisors. Michigan has seen significant changes to how it taxes businesses both in the types of taxes levied and the level of taxation. This is an overview of how the business tax landscape in Michigan has changed.
Jeff Guilfoyle – Chief Deputy Treasurer, Michigan Department of Treasury, Lansing
Fredrick J. Nicely – Senior Tax Counsel, Council on State Taxation, Washington, D.C.
Credits: 1.2 OT

11:00 AM – 12:00 PM
Unpacking FTE Action
We focus on the issues, rather than case law as we discuss Michigan’s Flow-Through Entity (FTE) tax including updates on how partners can be added to firms as well as credits and deductions in cases where ownership changes. Bring your questions as we walk through IRS Schedule K-1.
John Eardley, CPA, MST – Partner, Crowe LLP, Grand Rapids
Angela Matelski, CPA – Income Tax Specialist, State of Michigan Department of Treasury, Lansing
Moderator: Sam Hodges, CPA, CGMA – Partner, Sam Hodges & Associates, Sterling Heights
Credits: 1.2 OT

12:00 PM – 12:50 PM
Break for Lunch

12:50 PM – 1:40 PM
Navigating Sales and Use Tax Audits: Strategies for Preparation and Compliance
Gain essential knowledge and practical skills to effectively navigate the complexities of sales and use tax audits.  This session applies to business owners, financial professionals, and tax practitioners and provides steps on how to prepare and comply with a sales and use tax audit. We highlight what might trigger an audit, an overview of the audit process from a Michigan perspective and the roles and responsibilities of both the taxpayer and the auditor.
Emily Irish, CPA – State & Local Tax Managing Director, BDO USA, Grand Rapids
David Nonhof, CPA – State Division Administrator, Field Audit Division 2-Tax Compliance Bureau, State of Michigan Department of Treasury, Lansing
Moderator: Wayne Roberts, JD – Member, Bodman PLC, Grand Rapids
Credits: 1.0 OT

1:50 PM – 2:50 PM
An Informal Conference Walk Through
All taxpayers have rights, and requesting an informal conference with the Michigan Department of Treasury is among them. Discover when an informal conference, or hearing, with Michigan Treasury might be necessary and review the necessary steps to prepare for one, including hearing procedures, how to handle change requests and more in this step-by-step walk-through.
Regina Blough, JD, LL.M. – Administrator-Hearings Division, Michigan Department of Treasury, Lansing
David DeCew, CPA, MST – Partner, Plante Moran, Detroit
Moderator: Lynn Gandhi, JD, LL.M. – Partner, Foley & Lardner LLP, Detroit
Credits: 1.2 OT

2:50 PM – 3:20 PM
Afternoon Break

3:20 PM – 4:20 PM
CIT Sales Factor 101
The Michigan Corporate Income Tax uses a single sales factor for tax base apportionment. Discuss common issues practitioners confront when computing the CIT sales factor. These include issues regarding what transactions are considered “sales” for apportionment purposes; how to apportion sales of tangible personal property, sales of services, and sales from leasing and licensing transactions; how sales and business activities of flow-through entities are apportioned; and how sales of a unitary business group are treated.
David Foos, CPA, JD – Administrative Law Specialist, State of Michigan Department of Treasury, Lansing
Tom Zaino, JD – Managing Member & Founder, Zaino Hall & Farrin, LLC, Columbus, OH
Kelly Brown, CPA– Senior Manager, Yeo & Yeo, Saginaw
Moderator: Dan Stanley, JD – Partner, Honigman LLP, Lansing
Credits: 1.2 OT

4:30 PM – 5:20 PM
Practice Tips for State Tax Commission Proceedings
The State Tax Commission is charged with supervising how property tax laws are administered throughout the State of Michigan. Gain insight into the types of issues the Commission has authority over (and types of issues it does not), the administrative procedures associated with the Commission, the most common errors taxpayers make and the latest on what triggers a 154 petition. The latest on classification appeals will be discussed as well (yes, they still exist and did not die with the MBTA). Plus, take a closer look at key aspects of relevant forms and filing procedures.
Jackie Cook, JD – Partner, Honigman, Bloomfield Hills
Thomas K. Dillon, JD – Shareholder, Foster Swift Collins & Smith PC, Grand Rapids
Credits: 1.0 OT

5:20 PM
Program Adjournment