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Taxation Section: 27Th Annual Tax Conference--2014

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Taxation Section: 27Th Annual Tax Conference--2014 th 27 Annual Tax Conference Thursday, May 22, 2014 Inn at St. John’s, Plymouth Conference Schedule Moderator: Carolee Kvoriak Cameron Consumers Energy Jackson 8:00 a.m. – 8:30 a.m. Registration and Continental Breakfast 8:30 a.m. – 8:45 a.m. Welcome and Introductions Lynn A. Gandhi Chair, State Bar of Michigan Taxation Section Council Honigman Miller Schwartz and Cohn LLP Detroit 8:45 a.m. – 9:45 a.m. Washington Update: Current Legislative, Regulatory, and Administrative Developments • Future budget outlook • Trends in US taxation • Legislative outlook • Prognosis for tax reform • The current state of affairs at the IRS Christopher E. Bergin President and Publisher Tax Analysts Falls Church, VA 9:45 a.m. – 10:35 a.m. The DOMA Supreme Court Case and Its Tax Implications • Status of marriage equality • Federal agency response to Windsor • Michigan after Windsor • Michigan response to IRS actions • How to advise clients today Gina M. Torielli Director, Graduate Tax Program Thomas M. Cooley Law School Ann Arbor 10:35 a.m. – 10:50 a.m. Vendor Visits and Break 10:50 a.m. – 11:40 a.m. An Update on the Michigan Economy • Past challenges addressed • Current state of Michigan’s economy and budget • What does the future hold? Robert J. Schneider Director of State Affairs Citizens Research Council of Michigan Lansing 11:40 a.m. – 12:30 p.m. State Tax Commission • An introduction to the STC • Tips on presenting a matter to the STC • Changes in store if personal property tax reform is adopted by voters Douglas B. Roberts Chairperson, State Tax Commission Lansing 12:30 p.m. – 1:30 p.m. Lunch and Awards Presentation Carolee Kvoriak Cameron Tax Conference Planning Chair Consumers Energy Jackson Marla Schwaller Carew Grant Program Chair Marla Schwaller Carew PLLC Troy 1:30 p.m. – 2:30 p.m. Breakout Sessions Estates and Trusts Committee and Employee Benefits Committee – Kings I/II Trusts, Estates, Plans, and Uncertainty: How to Advise Clients in the Post-Windsor World • Planning, drafting, and administration issues for employee benefit plans • Transfer tax planning for same-sex couples in Michigan Thomas H. Bergh Varnum LLP Novi State and Local Taxation Committee and Practice and Procedure Committee – Wisdom Transactional Taxes: A National and State Review of Compliance Challenges • Current compliance challenges in sales, use, and other transactional taxes • Avenues to obtain guidance • Best practices for working with your auditors from a taxpayer and department perspective • Addressing state non-compliance with the SSTA Loren L. Chumley KPMG LLP Nashville, TN Michael A. Eschelbach Director Michigan Department of Treasury – Bureau of Tax Policy Lansing International Taxation Committee and Federal Income Tax Committee – Grande Ballroom (WEBCAST) Base Erosion: Will the OECD Change the World? • The Apple case • Territorial tax system • Morality and taxes • What’s next Christopher E. Bergin President and Publisher Tax Analysts Falls Church, VA 2:30 p.m. – 2:40 p.m. Vendor Visits and Break 2:40 p.m. – 3:40 p.m. Breakout Sessions Estates and Trusts Committee – Grande Ballroom (WEBCAST) Tax Court Update: Davidson, Steinberg and Koons • Self-cancelling installment notes • Deducting the actuarial computed liability of estate taxes triggered by a gift • New valuation cases William H. Frazier Stout Risius Ross Dallas, TX Employee Benefits Committee -Wisdom Health Care Reform Strategies for Employers • Health care reform tax credits, subsidies, and penalties • Group health plan mandates under the Affordable Care Act Elizabeth H. Latchana Fraser Trebilcock Davis & Dunlap PC Lansing Mark E. Kellogg Fraser Trebilcock Davis & Dunlap PC Lansing Practice and Procedure Committee / New Tax Lawyer Committee – Kings I/II Ask the Tax Masters • In roundtable format, get your questions answered about the practice of tax law • Practical advice from the masters Marla Schwaller Carew Marla Schwaller Carew PLLC Troy Eric M. Nemeth Varnum LLP Novi Joseph Falcone Joseph Falcone, PC Southfield 3:40 p.m. – 3:50 p.m. Vendor Visits and Break 3:50 p.m. – 4:50 p.m. Breakout Sessions State and Local Taxation Committee – Grande Ballroom (WEBCAST) Transparency Laws: Should Taxpayers Be Worried • Overview of states’ transparency laws • Identifying, tracking, and controlling disclosure issues • Michigan’s proposed legislation Cara Griffith Tax Analysts Falls Church, VA Tricia Kinley Senior Director of Tax & Regulatory Reform MI Chamber of Commerce Lansing International Taxation Committee - Wisdom FACTA Update and Tax Structuring for Private Equity Portfolio Companies • FACTA implementation and the new federal rules coming summer 2014 that affect withholding • Tips to prepare clients for implementation • Adapting deferral tax planning techniques in a non- deferral environment to increase a portfolio company’s cash flow William W. Henson Plante Moran PLLC Auburn Hills Randall Janiczek Plante Moran PLLC Grand Rapids Joel Mitchell Plante Moran PLLC Grand Rapids Federal Income Tax Committee – Kings I/II Historic Tax Credit Arrangements and the Impact of Recent Cases and IRS Guidance • Overview of historic tax credit arrangements • The historic Boardwalk Hall case, Consolidated Edison case and the 2012 chief counsel memorandum on historic tax credit transactions • The impact of these cases on current arrangements • How to structure future arrangements • Potential impact on other types of federal tax incentive arrangements Anthony Ilardi, Jr. Dykema Bloomfield Hills Joseph S. Kopietz Clark Hill PLC Detroit 5:00 p.m. – 6:00 p.m. Cocktail Reception (included) Adjourn Tax Conference, 27th Annual Thursday, May 22, 2014 The Inn at St. John's, Plymouth Faculty List Thomas H. Bergh Speaker Varnum LLP 39500 High Pointe Blvd Ste 350 Novi, MI 48375 (248) 567-7400 Fax: (248) 567-7423 [email protected] Christopher E. Bergin Speaker Tax Analysts 400 S. Maple Ave Ste 400 Falls Church, VA 22046 (703) 531-4810 Fax: (703) 533-4629 [email protected] Carolee Kvoriak Cameron Moderator CMS Energy Corporation One Energy Plaza EP10-205 Jackson, MI 49201 (517) 788-2209 Fax: (517) 788-0043 [email protected] Marla Schwaller Carew Speaker Marla Schwaller Carew PLLC 101 W Big Beaver Rd Ste 1400 Troy, MI 48084 (248) 270-8536 Fax: (248) 209-6582 [email protected] Loren L. Chumley Speaker KPMG LLP 401 Commerce St Ste 1000 Nashville, TN 37219 (615) 248-5565 Fax: (615) 469-3041 [email protected] Michael A. Eschelbach Speaker Michigan Department of Treasury - Bureau of Tax Policy 430 W Allegan Lansing, MI 48922 (517) 373-9600 [email protected] Joseph Falcone Speaker Joseph Falcone PC 3000 Town Center Ste 2370 Southfield, MI 48075 (248) 357-6610 Fax: (248) 357-6613 [email protected] William H. Frazier Speaker Stout Risius Ross 1700 Pacific Avenue Ste 4680 Dallas, TX 75201 (214) 389-3480 [email protected] Lynn A. Gandhi Speaker Honigman Miller Schwartz and Cohn LLP 660 Woodward Ave STE 2290 Detroit, MI 48226 (313) 465-7646 Fax: (313) 465-7647 [email protected] Cara Griffith Speaker Tax Analysts 400 S. Maple Ave Ste 400 Falls Church , VA 22046 (703) 531-4810 [email protected] William W. Henson Speaker Plante Moran PLLC 2601 Cambridge Court Ste 500 Auburn Hills, MI 48326 (248) 375-7311 Fax: (248) 233-7644 [email protected] Anthony Ilardi Jr. Speaker Dykema 39577 N Woodward Avenue Ste 300 Bloomfield Hills, MI 48304 (248) 203-0700 Fax: (248) 203-0763 [email protected] Randall Janiczek Speaker Plante Moran PLLC 634 Front Ave NW Ste 400 Grand Rapids, MI 49504 (616) 643-4368 Fax: (248) 233-9146 [email protected] Mark E. Kellogg Speaker Fraser Trebilcock Davis & Dunlap PC 124 W Allegan Ste 1000 Lansing, MI 48933 (517) 482-5800 Fax: (517) 482-0887 [email protected] Tricia G. Kinley Speaker Michigan Chamber of Commerce 600 S. Walnut St. Lansing, MI 48933 (517) 371-7669 [email protected] Joseph S. Kopietz Speaker Clark Hill PLC 500 Woodward Avenue Ste 3500 Detroit, MI 48226 (313) 965-8300 Fax: (313) 965-8252 [email protected] Elizabeth H. Latchana Speaker Fraser Trebilcock Davis & Dunlap PC 124 W Allegan Ste 1000 Lansing, MI 48933 (517) 482-5800 Fax: (517) 482-0887 [email protected] Joel Mitchell Speaker Plante Moran PLLC 634 Front Ave. NW Ste 400 Grand Rapids, MI 49504 (877) 622-2257 ext 34010 Fax: (248) 233-7501 [email protected] Eric M. Nemeth Speaker Varnum LLP 39500 High Pointe Blvd Ste 350 Novi, MI 48375 (248) 567-7402 Fax: (248) 567-7440 [email protected] Douglas B. Roberts PhD Speaker State Tax Commission 430 W. Allegan Lansing, MI 48909 (517) 335-3429 Fax: (517) 241-1650 [email protected] Robert J. Schneider Speaker Citizens Research Council of Michigan 115 W Allegan Ste 480 Lansing, MI 48933 (517) 485-9444 [email protected] Gina M. Torielli Speaker Thomas M. Cooley Law School 3475 Plymouth Rd Ann Arbor, MI 48105 (734) 372-4900 ex 8732 Fax: (734) 372-4912 [email protected] 5/14/2014 Faculty Biographies Tax Conference, 27th Annual Thomas H. Bergh Varnum LLP Novi, Michigan Thomas H. Bergh practices in the areas of probate and estate planning, business law, and taxation. His practice includes estate planning, with an emphasis on succession planning for closely-held businesses; corporate transactional matters; and ERISA. Mr. Bergh also has extensive experience in trust design and administration, including audit representation and litigation. A member of the Taxation, Business Law, and Probate and Estate Planning Sections of the State Bar of Michigan, he also serves on the Closely Held Business and Employee Benefits Committees of the Section of Taxation of the American Bar Association. Mr. Bergh was president of the Financial and Estate Planning Council of Metropolitan Detroit, Inc., for 2006. Christopher E. Bergin Tax Analysts Falls Church, VA Christopher E. Bergin, president and publisher of Tax Analysts, is an authority on federal tax policy. He writes a monthly column for "Tax Notes," Tax Analysts' flagship publication, and is a regular contributor to Tax Analysts' blog and Forbes.com.
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