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Taxation Section: Michigan Tax Lawyer Fall 1996

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Taxation Section: Michigan Tax Lawyer Fall 1996 r Volume XXII, Issue 4 Fourth Quarter 1996 TABLE OF CONTENTS CHAIRPERSON'S LETTER TO TAXATION SECTION MEMBERS 2 REPORTS FROM THE COMMITTEES Corporation Committee 5 Employee Benefits Committee 6 Estates & Trusts Committee 6 International Tax Law Committee 7 Partnership Committee 7 Practice & Procedure Committee 8 State & Local Committee 9 FEATURE ARTICLES Pension Simplification - Really! A Summary of Selected Pension Related Provisions in the Small Business Job Protection Act of 1996 By: David B. Walters 11 1996 Legislative Improvements for S Corporations By: Dean A. Rocheleau, J.D., C.P.A. 17 STATE AND LOCAL TAX UPDATE Recent Cases 22 SHORT SUBJECTS Taypayer Bill of Rights 2 24 By: James H. Novis MICHIGAN TAX LAWYER ~' ( I The Michigan Tax Lawyer is a quarterly publication of the Taxation Section of the State Bar of Michigan that is designed to be a practical and useful resource for the tax practitioner. Features include concise reports in a uniform format from the Section's committees, practitioner articles with the ''how to" approach, news of events and of other Section members, and "Short Subjects" providing helpful practice information. Input from members of the Taxation Section is most welcome. Our publication is aimed toward involving you in Section activities and assisting you in your practice. If you have suggestions or an article you wish to have considered for publication, please contact Eric T. Weiss, Esq., 27777 Franklin Road, Suite 1400, Southfield, Michigan 48034 (810) 355-5000. ERIC T. WEISS Editor Publication Committee EDWARD M. DERON ::;I State Bar of Michigan Taxation Section Council STEPHEN M. FELDMAN GEORGE W. GREGORY ROBERT R. STEAD Chairperson Vice Chairperson Secretary-Treasurer CAROL J. KARR Ex-Officio Joseph A. Bonventre Mark C. Larson James H. Novis William E. Sider Eric T. Weiss Gary Schwarcz Gregory A. Nowak Edward M. Deron Edward D. MacDonald Editor's Assistant Sue A. Woodcock Subscription Information The Michigan Tax Lawyer (ISSN 0899-2460), (USPS 093930) is published quarterly by the Taxa­ tion Section, State Bar of Michigan, 817 N. Gainsborough, Royal Oak, Michigan 48067. Subscrip­ I ! tion fee of $5.00 is included in the $30.00 annual Taxation Section membership fee. Periodicals •I· postage paid at Royal Oak, Michigan. POSTMASTER: Send address changes to Michigan Tax Lawyer, Membership Records, Taxation Section, State Bar of Michigan, 306 Townsend, Lansing, Michigan 48904. Change of Address Individual subscribers should send notification in writing to: Michigan Tax Lawyer, Membership Records, Taxation Section, State Bar of Michigan, 306 Townsend, Lansing, Michigan 48904. Citation Form The Michigan Tax Lawyer may be cited as follows: (Vol.) (Issue) MI Tax L. (Page) (Qtr. and Yr.). Disclaimer The opinions expressed herein are those of the authors exclusively and do not necessarily reflect those of the Publication Committee, the Taxation Section Council or the Taxation Section. It is the responsibility of the individual lawyer to determine if advice or comments in an article are appro­ '( priate or relevant in a given situation. The Publication Committee, the Taxation Section Council ( and the Taxation Section disclaim all liability resulting from statements and opinions contained in the Michigan Tax Lawyer. TAXATION SECTION CHAIRPERSON STEPHEN M. FELDMAN SUITE 200 32300 NORTHWESTERN HWY. FARMINGTON HILLS 48334·1567 (810) 855-6500 VICE-CHAIRPERSON GEORGE W. GREGORY 300 WABEEK BLDG. 280 W. MAPLE RD. BIRMINGHAM 48009·3344 (810) 646-4200 SECRETARY-TREASURER ROBERT R. STEAD SUITE 200 2851 CHARLEVOIX DR.. S.E. GRAND RAPIDS 49546-7048 November 14, 1996 (616) 949·2300 COUNCIL JOSEPH A. BONVENTRE (313) 965-8293 EDWARD M. DERON (313) 963-9625 Dear Taxation Section Members: MARK C. LARSON (313) 568-5790 EDWARD D. MacDONALD As my term as Chairperson starts I look foriNard to an exciting year (810) 512-3064 of innovations and exciting new projects being undertaken by the Taxation JAMES H. NOVIS (313) 256-7940 Section. GREGORY A. NOWAK (313) 259·0500 GARY SCHWARCZ Before I share with all of you our plans for the upcoming year, I (810) 855·8808 WILLIAM E. SIDER would like to take this opportunity to thank my predecessors, in particular (313) 961·8380 Carol Karr, for all of their hard work and leadership. Carol's devotion and ERIC T. WEISS (810) 355·5000 dedication to the Taxation Section was reflected in the successful EX-OFFICIO programs carried out during her term as Chairperson. ~, CAROL J. KARR (616) 459·8311 With the new year comes new faces. Bob Stead was elected COMMISSIONER LIAISON ROLAND HWANG Secretary/Treasurer of the Section at the annual meeting held in Grand (517) 373·1476 Rapids. Edward Deron, Edward MacDonald and Gregory Nowack were COMMITTEE CHAIRPERSONS all elected to council. I look forward to working with all of these individuals CORPORATION JAY A. KENNEDY this year in bringing to you, the members of the Section, the benefits this (313) 963-2500 group has to offer its members. EMPLOYEE BENEFITS SHERILL A. SIEBERT (313) 256-7502 Four new Committee Chairpersons have also joined our ra.nks ..J~y ESTATES AND TRUSTS GREGORY V. Dl CENSO Kennedy is now Chairperson of the Corporation Committee; Gregory (810) 258·3049 INTERNATIONAL DiCenso is Chairperson of the Estates and Trusts Committee; David DAVID WUNDER (313) 446-7249 Wunder is Chairperson of the International Committee and Michele PARTNERSHIP Halloran is Chairperson of the State and Local Committee. The ANTHONY ILARDI, JR. (810) 362·8212 Committees and Committee Chairs form the backbone of our Section PRACfiCE AND PROCEDURE since most officers ·~rise through the ranks" by working within a ERIC M. NEMETH (810) 357-3010 Committee. The future of our section is dependent upon you, our STATE AND LOCAL MICHELE L. HALLORAN members, becoming actively involved in Committee activities as well as (517) 485-1483 supporting Section activities. PROGRAM FACILITAlOR KAREN A. NIZOL 16411 NOLA DR. LIVONIA 48154-1206 (313) 953-0088 PAST COUNCIL CHAIRPERSONS ALLAN J. CLAYPOOL OSCAR H. FELDMAN JOHN L. KING JACK E. MITCHELL B. COURTNEY RANKIN JOHN N. SEAMAN STEPHEN H. CLINK EUGENE A. GARGARO, JR. DONALD M. LANSKY DENNIS M. MITZEL JOHN J. RAYMOND, SR. PETER S. SHELDON JOHN J. COLLINS, JR. ERNEST GETZ JEFFREY A. LEVINE J. LEE MURPHY DAVID M. ROSENBERGER WILLIAM J. SIKKENGA ROGER COOK JOSEPH D. HARTWIG ARNOLD W. WNGERSHAUSEN LAWRENCE J. MURPHY ANDREW M. SAVEL I. JOHN SNIDER, II CLIFFORD H. DOMKE STEPHEN I. JURMU JERRY D. WPTAK REGINALD J. NIZOL BENJAMIN 0. SCHWENDENER, JR. LAWRENCE R. VAN TIL J. BRUCE DONALDSON LOUIS W. KASISCHKE JOHN W. McNEIL ROBERT B. PIERCE F I CT Our 1997 Summer Tax Conference is well into the planning stages with Joe Bonventre at the helm. The conference is scheduled for June 20th and 21st at the Grand Traverse Resort in Traverse City, Michigan. joe has aiready arranged for national speakers to make presentations during the conference on subjects ranging from planning for qualified plan distributions, maximizing the benefits .of S Corporations and L.L.C.'s and wealth transfer planning tips and techniques. This looks to be one of the best conferences we had so far and certainly would be worth while attending. A new project which should be on-line by the time you are reading this is our internet involvement. Both ICLE and The State Bar Of Michigan will be interfacing with the Taxation Section in connection with the internet (I for purposes of both dissemination of technical information, as well as membership information. If any of you have any interests in becoming involved on this internet committee, please contact me. The year ahead looks to be interesting in light of the implementation of some of the new tax laws enacted this past summer. I urge all of you to get involved, get on a committee and experience the Taxation Section. Cordially, STATE BAR OF MICHIGAN TAXATION SECTION By: zJt;4. --;;-~ Stephen M. Feldman, Chairperson Reports from the Michigan Tax Lawyer-4th Quarter 1996 Committees Report of the - For tax years beginning after December 31, 1996, an S Corpo­ Corporation Committee ration will be permitted to own Jay A Kennedy, Chairperson 80% or more of a C Corporation Abbott, Nicholson, Quilter, without disqualifying its election Esshaki & Youngblood, P.C. since S Corporations are no One Woodward Avenue, 19th Floor Detroit, Michigan 4843 longer prevented from being a member of an affiliated group. 1. Recent Activities. - For tax years beginning after ~ecember 31, 1996, S Corpora­ I The Corporation Committee held a ~· joint program with the Partnership tions may own a "qualified Committee at this year's animal Subchapter S subsidiary" if the meeting of the State Bar of Michigan subsidiary is 100% owned by the regarding valuation issues with S Corporation parent and the transfers of family limited partner­ appropriate election is made. Under these new provisions ~hip and limited liability company mterests. The informative, and income and losses of both compa­ sometimes lively, discussion was led nies are combined on one tax by business appraiser Tim Dankoff of return and passed through to Beginning after Plante & Moran, LLP and Brian shareholders of the parent com­ pany. December 31, Trindell, manager of the IRS Estate 1996, an S and Gift Tax Audit Group in Detroit. - For tax years beginning after Another joint program was held December 31, 1996, a new rule Corporation will with the Partnership Committee on permits certain multiple benefi­ be permitted to (I October 30, 1996 concerning the new ciary trusts to qualify as S Cor­ ownBO% or S Corporation provisions contained in poration shareholders if the trust moreofaC the Small Business Job Protection elects to be treated as an "elect­ ing small business trust." A Corporation Act of 1996. This in-depth discussion without was led by Dean Rocheleau of Plante trust that makes an election & Moran, LLP, who has also contrib­ under these rules will pay tax on disqualifying uted an article on this subject con­ all S Corporation income at the its election tained in this publication.
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