Taxation Section: 28Th Annual Tax Conference--2015
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th 28 Annual Tax Conference Thursday, May 21, 2015 Inn at St. John’s, Plymouth Conference Schedule Moderator: James H. Combs Honigman Miller Schwartz and Cohn LLP Detroit Time Plenary Session 8:00 a.m. – Continental Breakfast, Exhibitor Showcase, and Registration 8:30 a.m. 8:30 a.m. – Welcome and Introductions 8:45 a.m. Marjorie B. Gell Chair, State Bar of Michigan Taxation Section Council Western Michigan University Thomas M. Cooley Law School Grand Rapids 8:45 a.m. – Washington Update: Current Tax Legislative Developments 9:45 a.m. • Future budget outlook • Trends in US taxation • Legislative outlook • Prognosis for tax reform Tom Crawford C2 GROUP/FTI Consulting Washington, DC 9:45 a.m. – Lobbying the Tax Issue in Michigan 10:30 a.m. • Strategy: How, when, where, and to whom to make your case • Substance: Does it matter? What implications catch attention? • Interests: Who cares (and who matters)? Kirk A. Profit Governmental Consultant Services Inc. Lansing Tricia G. Kinley Michigan Chamber of Commerce Lansing 10:30 a.m. – Vendor Visits and Break 10:45 a.m. 10:45 a.m. – Changes in Real Estate, Pass-Through Entities, and Estate Planning 11:30 a.m. • The future for real estate investors under the present Congress • Why the Regulations under 162 and 263 are good news for real estate • The Proposed Regulations under Section 752: better safe than sorry? • Conservation easements -- the divide between Congress and the IRS Stefan F. Tucker Venable LLP Washington, DC 11:30 a.m. – Round-Up of Select Recent State and Local Tax Cases 12:30 p.m. • Latest developments in sales and use tax cases, including the industrial processing exemption, cloud computing, click-through nexus, and what constitutes a taxable “use” • Recent State tax cases involving corporate officer liability and procedural and jurisdictional issues • Latest developments in property tax cases, including special assessments, real estate transfer tax, and valuation of “big box” properties Joanne B. Faycurry Schiff Hardin LLP Ann Arbor 12:30 p.m. – Lunch and Awards Presentation 1:30 p.m. James H. Combs Tax Conference Planning Chair Honigman Miller Schwartz and Cohn LLP Detroit Time Breakout Sessions 1:30 p.m. – State and Local Tax Federal Income Tax Committee – Estates and Trusts 2:30 p.m. Committee/Practice and Procedure Wisdom Committee/Employee Benefits Committee – Grande Ballroom Red Flags when Buying or Selling a Committee – Kings I/II Current Developments in Michigan Business Employee Benefit Litigation Update Tax Litigation, Legislation, and • Analyzing the target’s federal • Recent and pending Supreme Administrative Guidance income tax position Court cases impacting qualified • Caselaw Update: IBM, Detroit • Key state and local tax issues, plans Edison, and other recent including potential successor • Trending qualified plan issues litigation liability in the 6th Circuit and beyond • Legislative Update: Officer • Adding value in structuring liability reform, offer-in- the transaction, including in Liam K. Healy compromise, retroactivity, and cross-border acquisitions Ferguson Widmayer PC audit reform Ann Arbor • Administrative Update: A Aaron Seth Feinberg review of recent administrative General Motors guidance Detroit Thomas J. Kenny Juliana G. Rolecki Varnum LLP KPMG LLP Novi Detroit Wayne D. Roberts Nosson C. Stoll Varnum LLP KPMG LLP Grand Rapids Detroit Nichole Shultz Department of Treasury Lansing 2:30 p.m. – Vendor Visits and Break 2:40 p.m. 2:40 p.m. – Estates and Trusts Committee – Practice and Procedure Committee/ Federal Income Tax Committee – 3:40 p.m. Grande Ballroom Young Lawyers Committee - Wisdom Kings I/II Tax Consequences of Negotiating The Basics of Practice with the Digital Currency: Following the Buy-Sell Agreements IRS: Audits, Appeals, and Tax Tax Consequences • How to make your covenants Litigation • Understanding virtual more enforceable • Overview on practice before currency • The impact of a right of first the IRS • Exploring its role in taxation refusal or a right of first offer • How various cases progress • Anticipating unresolved issues • “Cause” for purposes of with the IRS terminating a key • Common defenses and IRS Joni D. Larson employee/stockholder forms Western Michigan University Thomas • Strategies for working with M. Cooley Law School Stefan F. Tucker the IRS Lansing Venable LLP • Question and answer session Washington DC Eric M. Nemeth Varnum LLP Novi Eric R. Skinner IRS Office of Chief Counsel Detroit Detroit 3:40 p.m. – Vendor Visits and Break 3:50 p.m. 3:50 p.m. - State and Local Tax Committee/Young Employee Benefits Committee – Federal Income Tax Committee – 4:50 p.m. Lawyers Committee – Grande Wisdom Kings I/II Ballroom Lobbyist Roundtable Fiduciary Responsibilities for Federal Tax Issues in Taxable Employer Stock Transactions • Lobbyists discuss Michigan legislative issues, including • Employer stock transactions – • Current developments in law state tax issues the GreatBanc settlement • Select tax accounting methods • Get insight into the role of agreement • Hot topics lobbyists in the legislative • Employer stock investment process and how it can relate funds – the Dudenhoeffer case Michael P. Monaghan to your practice and closely-held company Plante & Moran PLLC stock Clinton Township Kirk A. Profit • Fiduciary status of investment Governmental Consultant Services advisors Inc. Lansing Jeffrey A. DeVree Varnum LLP Douglas B. Roberts, Jr. Grand Rapids Consumers Energy Jackson Warren J. Widmayer Ferguson Widmayer PC Ann Arbor 5:00 p.m. - Networking Reception 6:00 p.m. Tax Conference, 28th Annual Thursday, May 21, 2015 The Inn at St. John's, Plymouth Faculty List James H. Combs Moderator Honigman Miller Schwartz and Cohn LLP 660 Woodward Ave Ste 2290 Detroit, MI 48226 (313) 465-7588 Fax: (313) 465-7589 [email protected] Tom Crawford Speaker C2 Group/FTI Consulting 325 7th St NW Ste 400 Washington, DC 20004 (202) 567-2900 Fax: (202) 393-7887 [email protected] Jeffrey A. DeVree Speaker Varnum LLP PO Box 352 Grand Rapids, MI 49501-0352 (616) 336-6566 Fax: (616) 336-7000 [email protected] Joanne B. Faycurry Speaker Schiff Hardin LLP 350 S Main St Ste 210 Ann Arbor, MI 48104 (734) 222-1527 Fax: (734) 222-1501 [email protected] Aaron Seth Feinberg Speaker General Motors 300 Renaissance Ctr Detroit, MI 48243 (313) 667-9616 [email protected] Marjorie B. Gell Speaker Western Michigan University Thomas M. Cooley Law School 111 Commerce Ave SW Grand Rapids, MI 49503 (616) 301-4080 Fax: (616) 301-6841 [email protected] Liam K. Healy Speaker Ferguson Widmayer PC 538 N Division St Ann Arbor, MI 48104 (734) 662-0222 Fax: (734) 662-8884 [email protected] Thomas J. Kenny Speaker Varnum LLP 39500 High Pointe Blvd Ste 350 Novi, MI 48375 (248) 567-7400 Fax: (248) 567-7440 [email protected] Tricia G. Kinley Speaker Michigan Chamber of Commerce 600 S. Walnut St. Lansing, MI 48933 (517) 371-7669 [email protected] Joni D. Larson Speaker Western Michigan University Thomas M. Cooley Law School 300 S Capitol Ave Lansing, MI 48933 (517) 371-5140 ext 2706 [email protected] Michael P. Monaghan Speaker Plante & Moran PLLC 19176 Hall Rd Ste 300 Clinton Township, MI 48038 (586) 416-4943 Fax: (586) 416-4901 [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] Kirk A. Profit Speaker Governmental Consultant Services Inc. 120 N Washington Sq Ste 110 Lansing, MI 48933 (517) 484-6216 Fax: (517) 484-0140 [email protected] Douglas B. Roberts Jr. Speaker Consumers Energy 1 Energy Plaza Jackson, MI 49201 (517) 702-2820 [email protected] Wayne D. Roberts Speaker Varnum LLP 333 Bridge St NW Grand Rapids, MI 49504 (616) 336-6892 Fax: (616) 336-7000 [email protected] Juliana G. Rolecki Speaker KPMG LLP 150 W Jefferson Ave Ste 1900 Detroit, MI 48226 (313) 230-3000 Fax: (313) 230-3001 [email protected] Nichole Shultz Speaker Michigan Department of Treasury Lansing, MI 48922 (517) 636-5300 [email protected] Eric R. Skinner Speaker IRS Office of Chief Counsel Detroit 500 Woodward Ave Ste 1300 Stop 31 Detroit, MI 48226 (313) 628-3111 Fax: (313) 628-3105 [email protected] Nosson C. Stoll Speaker KPMG LLP 150 W Jefferson Ave Ste 1900 Detroit, MI 48226-3506 (313) 230-3011 Fax: (313) 447-2690 [email protected] Stefan F. Tucker Speaker Venable LLP 575 7th St NW Washington, DC 20004 (202) 344-8570 Fax: (202) 344-8300 [email protected] Warren J. Widmayer Speaker Ferguson Widmayer PC 538 N Division St Ann Arbor, MI 48104 (734) 662-0222 Fax: (734) 662-8884 [email protected] 5/12/2015 Faculty Biographies Tax Conference, 28th Annual James H. Combs Honigman Miller Schwartz and Cohn LLP Detroit, Michigan A partner in the firm, James H. Combs concentrates his practice on corporate taxation, mergers and acquisitions, tax credit projects, and financial products taxation. He is admitted to practice in Michigan and Texas and serves on the Committee on Financial Transactions of the Taxation Section of the American Bar Association. A graduate of the University of Texas School of Law, Mr. Combs has had several articles published. Tom Crawford C2 Group/FTI Consulting Washington, DC Tom Crawford is a senior managing director in FTI Consulting's Strategic Communications segment, part of the segment's Public Affairs practice, and serves as head of its Government Affairs specialty practice in the Americas. He primarily serves clients in the fields of budget matters, corporate governance, retirement security, and tax policy and regulation. He has worked on every budget reconciliation and tax-measure package considered by Congress in the past two decades. Prior to FTI Consulting, Mr. Crawford was a founding partner of the government affairs and lobbying firm, C2 Group, which was acquired by FTI Consulting in 2013.