Agenda

GENERAL SESSION

LAUNCH GENERAL SESSION
8:40 AM – 9:40 AM
KEYNOTE PRESENTATION: 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
Credits: 1.2 OT

9:50 AM – 11:00 AM
KEYNOTE PRESENTATION: 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.
Credits: 1.4 OT

11:10 AM – 12:10 PM
KEYNOTE PRESENTATION: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
Credits: 1.2 OT

LAUNCH CHANNEL ONE

CHANNEL ONE

1:20 PM – 2:20 PM
FTE Tracker: The Road So Far
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
Credits: 1.2 OT

2:30 PM – 3:30 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. Gibilaro JD, LLM | Of Counsel, Tax, Blank Rome, Tampa, FL
Moderator: Emily Irish, CPA | State & Local Tax Managing Director, BDO USA, Grand Rapids
Credits: 1.2 OT

3:40 PM – 4:40 PM
Mobile Workforce: Analyzing the Complexities of Multi-State Taxes
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
Credits: 1.2 OT

4:50 PM – 5:50 PM
Changes Ahead for Sales & Use Taxes?
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
Credits: 1.2 OT

LAUNCH CHANNEL TWO

CHANNEL TWO

1:20 PM – 2:20 PM
Ethical Dilemmas in a Technological World
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
Credits: 1.2 ET

2:30 PM – 3:30 PM
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
Credits: 1.2 OT

3:40 PM – 4:40 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
Credits: 1.2 OT

4:50 PM – 5:50 PM
Best Practices for a Hot M&A Market
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
Credits: 1.2 OT