8:30 AM – 9:30 AM
KEYNOTE PRESENTATION: On the Hunt for Treasury Updates?
Look no further for the latest news from the Michigan Department of Treasury’s Tax Policy Division. From upcoming Revenue Advisory Bulletins (RABs) to new FAQs, find out what Treasury has in store. 
Lance Wilkinson – Director, Bureau of Tax Policy, State of Michigan Department of Treasury, Lansing

Credits: 1.0 OT

9:40 AM – 10:50 AM
KEYNOTE PRESENTATION: On the Nation’s SALTiest Issues
As federal CARES Act funds dedicated to state coffers start to run dry, states may be confronting mounting deficits amid renewed calls for spending on social programs. Multistate corporations are in the crosshairs. How will states react? Dive into the leading corporate SALT issues at the national level, including foreign-source income taxation, apportionment disputes, unitary combined reporting, taxation of remote workers, digital advertising/data mining taxes, and more!
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

12:50 PM – 1:40 PM
KEYNOTE PRESENTATION:State of the State: Tracking Michigan’s Current Economic Outlook and Strategy for Future Growth
The Michigan Strategic Fund continues to make headlines in 2023 for its many investments, including those for business expansions, semiconductor production and testing, advanced manufacturing, and agribusiness. Join Jeff Guilfoyle from the Michigan Department of Treasury and Joshua Hundt from the MEDC in a look at the current state of Michigan’s economy and how it has recovered from the pandemic as well as how Michigan’s strategic investments are setting the stage for robust future growth.
Jeff Guilfoyle – Chief Deputy Treasurer, State of Michigan Department of Treasury, Lansing
Joshua Hundt – Chief Projects Officer & Executive Vice President of Strategic Accounts, Michigan Economic Development Corporation, Lansing

Credits: 1.0 OT



11:00 AM – 12:00 PM
Not Your Average Apportionment Cases
Recent years saw an irreversible change in the way the world does business, and many states are hard at work ensuring they receive the proper tax revenue due. As the border lines between states get blurrier, gain clarity on the impact of cross-state tax relationships from economic nexus laws to the end of throwback apportionment rules.
Jordan Goodman, JD, CPA – Partner, Horwood Marcus & Berk Chartered, Chicago, IL
Tom Zaino, JD – Managing Member & Founder, Zaino Hall & Farrin, LLC, Columbus, OH
Moderator: Lynn Gandhi, JD, LL.M. – Partner, Foley & Lardner LLP, Detroit
Credits: 1.2 OT

1:50 PM – 2:50 PM
Your Burning Retirement & Pension Exemption Questions, Answered
The recent passage of the Lower Mi Cost Plan contains tax-saving implications for Michigan retirees, including a plan to phase out the retirement tax completely within four years. You’ve got questions, our panel has answers.

David Foos, CPA, JD – Administrative Law Specialist, State of Michigan Department of Treasury, Lansing
Cathy Lambert, CPA – Owner, Cathy E. Lambert CPA, PLLC, Livonia
Credits: 1.2 OT

3:20 PM – 4:20 PM
Disrupting the Flow: Common FTE Errors & Other Quandaries
More taxpayers are taking advantage of state and local tax cap workarounds, with a majority of states with an income tax now allowing flow-through entity (FTE) filing. Avoid the most common issues associated with flow-through entity tax returns, including order of processing, varying rules between jurisdictions, and the pitfalls of punctuation.
Scott Foess, JD – Partner, Honigman Miller Schwartz and Cohn LLP, Detroit
Angela Matelski, CPA – Department Specialist, Michigan Department of Treasury, Lansing
Mike Merkel, CPA, MST – Partner-State and Local Tax, Plante Moran, Southfield
Credits: 1.2 OT

4:30 PM – 5:20 PM
Sales & Use: As a Matter of Tax
Get familiar with the latest sales and use tax developments, including taxation requirements for software, installation and delivery charges, exemptions, and the possible implications of the most recent national court case to challenge interstate sales tax jurisprudence: Quad Graphics v. the North Carolina Department of Revenue. Do you know the difference between canned software and software-as-a-service? It’s all a matter of tax!
Salvatore Gaglio – Administrative Law Specialist, State of Michigan Department of Treasury, Lansing
Emily Irish, CPA – State & Local Tax Managing Director, BDO USA, Grand Rapids
Wayne Roberts, JD – Member, Bodman PLC, Grand Rapids
Credits: 1.0 OT



11:00 AM – 12:00 PM
Property Taxes Get Real & Personal
Could a split roll (or split rate) property tax be the answer to the ongoing property value challenges within the City of Detroit and other municipalities? Discuss what the Michigan Chamber of Commerce is proposing and what it could mean for businesses, plus get updates on developments withing the State Tax Commission and other hot topics.
Thomas K. Dillon – Attorney, Foster Swift Collins & Smith PC, Grand Rapids
Howard Heideman – Administrator, Local Government Policy Division, Bureau of Local Government and School Services, State of Michigan Department of Treasury, Lansing
Mark Hilpert, CPA – Consultant, Honigman LLP, Lansing
Credits: 1.2 OT

1:50 PM – 2:50 PM
It is Difficult to Trust Your Estate Plan When the Income Taxation of Trusts is so Difficult!!
With states applying their individual income taxes to trusts it creates uncertainty with how the various provisions apply in a trust context. This session will address residency issues encountered by trusts and how residency decisions impact the taxation of a trust. After residency is determined, how a trust computes its state source income can be equally challenging given the complexities of applying the Distributable Net Income (“DNI”) deduction to the state income tax computations. If these complexities were not bad enough the existence of the various elective state PTE taxes can create traps for trusts that are owners of pass-through entities. This session will address these and other complexities that create challenges in calculating a trust’s multi-state income taxes.
Raj Malviya, JD, LLM – Member, Miller Johnson Attorneys, Grand Rapids
Richard Spengler, CPA – Managing Director – Multi State Tax Consulting, BDO, Grand Rapids
Moderator: Sam Hodges, CPA, CGMA – Partner, Sam Hodges & Associates, Sterling Heights
Credits: 1.2 OT

3:20 PM – 4:20 PM
Multi-State Payroll Tax & Compliance Requirements for Employers
The remote workforce provides organizations with access to a broader pool of qualified talent, but also a whole new world of tax compliance. Explore this multifaceted issue and gain a better understanding of the tax liabilities, compliance issues, administrative concerns and other considerations to ensure your clients’ remote operations keep running smoothly.
Andrea Bowman – District Sales Manager-SMB, Paychex, Inc., Novi
John Eardley, CPA, MST – Partner, Crowe LLP, Grand Rapids
Dayna Reum, CPP, FPC – Senior Director of Payroll & HRIS, Chicago, IL
Moderator: David Barrons, CPA – Sole Practitioner, Barrons State Tax, Rockford
Credits: 1.2 OT

4:30 PM – 5:20 PM
What’s New in the Cannabis Tax Niche?
Explore the most pressing new and ongoing tax issues within the cannabis industry, including tax treatment of property, issues specific to duel licensed facilities, exemptions applicable to the industry, application of 280E exclusion to income tax deductions, and more.

Kris Jordan – Financial Compliance Manager, Cannabis Regulatory Agency, Lansing
Dave Matelski – Administrator, Tax Policy Division, Michigan Department of Treasury, Lansing
Moderator: Jackie Cook, JD – Partner, Novara, Troy
Credits: 1.0 OT