- Examine the outlook for state and local tax on a national scale in light of coming elections.
- Assess the nuances in taxation of Michigan’s cannabis sector.
- Evaluate the FTE revolution from a multi-state perspective & ensure clients are in compliance.
Tax is perpetually on the government’s, client’s and organization’s minds and as tax specialists, attorneys, and treasury professionals- let’s get SALTy about it. We’re looking for a dash of your expertise as we network and connect over the future of state and local tax.
Looking for extra flexibility? You can attend the program virtually, too. Click here for details on the virtual option.
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best price! Please note, discounted pricing is already reflected in the online
price. No promo code is needed.
Through October 6: $235 Member / $385 Non-Member
October 7 - October 20: $255 Member / $405 Non-Member
October 20 - November 3: $275 Member / $425 Non-Member
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After registering for this event, you can customize your sessions via 'My Registrations'
The Right Apportionment: Developments &
Implications
How will C corporations continue accounting for
apportionment change in 2023? We analyze the latest cases from across the
country where apportionment takes center stage, including the implications of
recent rulings on service receipts, alternative apportionment of income tax and
others.
Jordan Goodman, JD – Partner, Horwood Marcus
& Berk Chartered, Chicago, IL
Katie Quinn, JD, LL.M
– Partner, McDermott Will & Emery LLP, New York, NY
Moderator:
Wayne Roberts, JD – Member, Bodman PLC, Grand
Rapids
The SALT of the Earth: U.S.
Edition
Nationally, State and Local Tax (SALT) rules have
experienced quite the shakeup in recent years. Looking toward the 2022
elections, let’s review and assess state legislative activity, the federal
budget, agendas and politics that could have an impact on the future of SALT.
Harley Duncan – Consultant to KPMG, Washington,
D.C.
Doug Lindholm, Esq. – President &
Executive Director, Council On State Taxation, Washington,
D.C.
All Things Treasury: FTE, MTO &
More
The Michigan Department of Treasury is continuing to tailor
guidance for the new flow-through entity (FTE) tax which provides a workaround
for recent federal changes to the State and Local Tax (SALT) deduction. Find out
the latest on the MI FTE tax, how it compares to other state approaches, how
Michigan Treasury Online is evolving and other updates relevant to you in the
months ahead.
David Foos, CPA, JD – Administrative
Law Specialist, State of Michigan Department of Treasury,
Lansing
Angela Matelski, CPA – Department
Specialist, State of Michigan Department of Treasury,
Lansing
Lance R. Wilkinson, JD – Director, Bureau
of Tax Policy, State of Michigan Department of Treasury,
Lansing
Moderator: Lynn Gandhi, JD, LL.M –
Partner, Foley & Lardner LLP, Detroit
01:20 PM - 02:20 PM
Technology is supposed to make life easy, but it can cause ethical dilemmas too. This presentation helps you avoid those dilemmas by recognizing the traps when they arise and understanding how the various codes of ethics apply to the technology used by SALT practitioners, their employers, and clients. The panel discusses the ABA Model Rules, the AICPA Code of Professional Conduct together with the Statements on Standards for Tax Services, the IPT Canons of Ethics, and the role of IRS Circular 230 in governing the provision of tax services. The panel focuses on applying these standards to ethical scenarios describing the use or misuse of new technology.
Lynn Gandhi, JD, LL.M – Partner, Foley & Lardner LLP, Detroit
Glenn C. McCoy Jr., Esq. – Principal Client Services, Ryan, LLP, New York, NY
Passage of Michigan’s flow-through entity tax election happened abruptly, and guidance is still catching up. Get the facts on how to ensure those clients opting into the FTE tax are compliant with input from the MI Treasury.
Sean Cook, CPA, JD, MST – Partner, Warner Norcross + Judd LLP, Detroit
David Foos, CPA, JD– Administrative Law Specialist, State of Michigan Department of Treasury, Lansing
Michael Merkel, CPA, MST – Partner-State and Local Tax, Plante Moran, Southfield
Moderator: David Barrons, CPA – Sole Practitioner, Barrons State Tax, Rockford
02:30 PM - 03:30 PM
A Multifaceted, Multi-State Perspective on
FTE
Businesses that operate in multiple states must do so according
to each state’s laws and regulations, including where taxes are concerned. Find
out how the MI FTE tax interacts with multi-state operations, including
reciprocal credits, planning, and more.
John Eardley, CPA,
MST – Partner, Crowe LLP, Grand Rapids
Scott Foess,
JD –
Partner, Honigman Miller Schwartz and Cohn LLP,
Detroit
Eugene J. Gibilarom JD, LLM – Of
Counsel, Tax, Blank Rome, Tampa, FL
Moderator: Emily
Irish, CPA – State & Local Tax Managing Director, BDO USA,
Grand Rapids
Into the Weeds: MI Cannabis
Taxation
The Michigan cannabis industry has different taxation
practices for medical and recreational sales. Further, IRC 280E prohibits the
deduction of ordinary and necessary expenses typically associated with the
running of a business if that business is a cannabis retailer. Address today’s
prevailing issues within the growing MI cannabis industry, including new and
emerging legislation aimed at retail sales, banking, payroll/excise taxes and
more.
Aaron Lerash, CPA – Partner, Grapp Lerash,
Saginaw
Dave Matelski – Administrator, Tax Policy
Division, Michigan Department of Treasury, Lansing
Will
Thompson, JD – Associate, Varnum LLP, Novi
Moderator:
Nardeen Dalli, JD – Attorney, Dykema, Bloomfield
Hills
03:40 PM - 04:40 PM
All the Updates You Need for Michigan Property
Taxes
Appraise the state of Michigan property tax, including new
developments as we discuss all eligible manufacturing personal property (EMPP).
EMPP is due to be fully exempt from personal property taxes by 2023. Dive into
valuations on commercial property, the new excise tax for heavy equipment and
more.
David Buick – Administrator, Property Services
Division and Executive Director, State Tax Commission, State of Michigan
Department of Treasury, Lansing
Mark Hilpert, CPA –
Consultant, Honigman LLP, Lansing
Mikki M. Silvey,
Esq. – Director, Property Tax Commercial, Ryan LLC,
Detroit
Moderator: Tom Dillon, JD – Associate,
Foster Swift Collins & Smith PC, Grand Rapids
Companies that operate in multiple states have complex issues in regards to employee withholding and state unemployment taxes. Post-pandemic remote work arrangements, which are here to stay, have amped up this complexity, as well as created nexus and entity level tax issues. Get practical advice on navigating withholding and other tax issues in the hybrid work environment, including complex payroll management, handling scenarios unique to remote employees, mitigating the risk of withholding tax penalties, and more!
Lynn Gandhi, JD, LL.M – Partner, Foley & Lardner LLP, Detroit
Dayna Reum, CPP, FPC – Senior Director of Payroll & HRIS, Chicago, IL
Tom Zaino, JD – Managing Member & Founder, Zaino Hall & Farrin, LLC, Columbus, OH
04:50 PM - 05:50 PM
The processes for selling, merging and acquiring a business are nothing short of rigorous. Review the considerations that must be applied to each situation, the tax implications of each, associated costs and more in this comprehensive exploration of today’s M&A and business sales market.
Andrea Collins, CPA – State Tax Managing Director, BDO USA, Grand Rapids
Andrew MacLeod, JD, LL.M (Taxation) – Member, Dickinson Wright, Detroit
Wayne Roberts, JD – Member, Bodman PLC, Grand Rapids
Moderator: David Dorner, JD – Partner, Reed Smith LLP, Chicago, IL
From sales tax exemptions to nexus laws, sales and use tax laws have seen some interesting action in recent years. Find out what’s next on the federal and state level for sales and use taxes, including current cases, pending legislation and installation and delivery audits.
Salvatore Gaglio – Administrative Law Specialist, State of Michigan Department of Treasury, Lansing
Eric Nemeth, JD, LL.M (Taxation) – Partner, Varnum LLP, Birmingham
Lisa Pohl, JD – Principal-Director State and Local Tax, Rehmann, Grand Rapids
Moderator: Amanda Miscisin, CPA, MST – Director State, Local and Transactional Taxes, Whirlpool Corporation, Benton Harbor
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