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  • 7/27/2019 MACPA Michigan Tax Conference

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    Insights rom Treasurer Dillon!

    Specialized High-Quality Content Up-to-Date and Expertly Presented

    The Mock Trial Returns... by Popular Demand!

    MBT and CIT Potential Audit Issues

    Plus... Brand New Second Day Format!

    t 2013

    Mcan Ta

    CnncTsa, Nm 5 & Wnsa, Nm 6, 2013

    San Cctn Swac N, Mcan

    Presents

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    in partnership with

    Event sponsored in part by:

    Recommended CPE Credit: Up to 16.5 hours with both days (includes Ethics) CFP credits pending Board approval

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    Welcome to the Michigan Tax Conference - 2013 Edition

    This is perhaps the most unique and specialized conerence o our oerings, and i youve attended the

    Michigan Tax Conerence in the past, you already know this. I youve not been to the Michigan Tax

    Conerence, that needs to change this year.

    You represent an elite group in Michigan. You are shaping the uture o our largest and smallest companies.

    You are always at the oreront o current trends, and understand how to make the most o change. Its not

    just what you know but what you do with the knowledge. You are at the pinnacle o your proessionand

    this conerence was created specifcally or you.

    The 7th Annual Michigan Tax Conerence promises to be one o our most inormative and special

    opportunities to date. The condensed conerence ormat provides you with essential updates, potential

    issues on the horizon and how to prepare or them and an array o important inormation, all in two days.

    On tap - Treasury is back to provide critical inormation and important insight or tax proessionals. New this

    year, day two eatures a orum-style ormat, designed to create a more interactive learning environment, and

    thats just the beginning. We also get a glimpse into revenue issues or governmental units including insights

    rom emergency management. There is a session or new SALT proessionals and the return o the mock

    trial! All the details are here, so please, read on.

    I there is anything else you need or we can be o any assistance, please contact Dan Kolasinski at

    248.267.3726 or [email protected].

    Join us!

    Best regards,

    The M ichigan Tax Conference Planning Task F orce

    A SpeCiAl ThANk you To The MiChigAN TAx CoNfereNCe

    plANNiNg TASk forCe ThAT helped plAN ThiS eveNT:

    S

    Angela D. Acosta

    David M. Barrons

    Michael D. Bozimowski

    Marla Schwaller Carew*

    Terry F. Conley

    Jackie J. Cook*

    Bernard D. Copping

    Michael R. Deal*

    Julie M. Denomme

    Jerey A. DeVree*

    Daniel P. Domenicucci

    Michael A. Eschelbach*

    Joanne B. Faycurry*

    Paul E. Finegold

    Robert F. Fuchs

    Steven E. Grob

    June Summers Haas*

    Samuel L. Hodges

    Daniel M. Houl

    Jay A. Kennedy

    Edward S. Kisscorni

    David H. Mangan

    Jenier McClendon

    Paul V. McCord*

    Gregory A. Nowak

    Ralph R. Ourlian

    John M. Polizzi*

    Douglas J. Relyea

    Wayne D. Roberts

    Curtis S. Ruppal

    Robert D. Shannon

    Joseph J. Tomczyk

    Judith R. Trepeck

    David S. Turzewski

    Jack L. Van Coevering*

    Patrick R. Van Tifin*

    Robert V. Wagner Jr.

    Charles T. Wright

    *Non-CPA Volunteer

  • 7/27/2019 MACPA Michigan Tax Conference

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    in partnership with

    a sca Tan y T o nt atns

    progrAM loCATioN & priCiNgSuburban Collection Showplace | 46100 Grand River Avenue | Novi, MI 48374 | 248.348.5600

    Overnight accommodations are available at the Hyatt Place, Novi (248.513.4111). Ask or the special MACPA rate.

    EVENT PRICINGSingle Day pricing:

    Pricewithe-Materials:$229MACPAMemberorStateBar/WomensTaxAssociationMembers/$329Non-Member Pricewithpapermaterials(sameas2012):$249MACPAMemberorStateBar/WomensTaxAssociationMembers/$349Non-Member

    Two Day pricing:

    Pricewithe-Materials:$410MACPAMemberorStateBar/WomensTaxAssociationMembers/$610Non-Member

    Pricewithpapermaterials(sameas2012):$450MACPAMemberorStateBar/WomensTaxAssociationMembers/$650Non-Member

    MACPAMembersusepromotionalcodeMTC2DAY13whenregisteringonlinetoreceivethetwo-daypricing.

    * State Bar or Womens Tax Association members, please call to receive the member pricing.

    *MultipleRegistrantDiscountRegistertwoormoreindividualsfromyourrmtoreceive$25offeachday.Pleasecontactthe

    MACPACPEdepartmentat855.594.4273toreceivethediscount.

    * Registrations on Tuesday include complimentary Conversations & Connections Reception.

    CuSToMizAble CoNfereNCeAs your beneft o attending a MACPA conerence, you are able to customize your experience! Choose your preerred sessions or

    the day and based o that and the preerences o other registrants, we arrange the schedule so you get the topics most important to

    you. When registering or Tuesday, November 5th, please choose six breakout sessions in your order o preerence (A-H). You will beassigned to three.

    regiSTer TodAy!www.michcpa.org/MTC or call 1.855.594.4273. For a printable registration orm or this conerence visit www.michcpa.org/MTCregorm

    100% SATiSfACTioN guAr ANTeeMACPA delivers the highest quality educational experience. I you are not satisfed with your course, call us at 1.855.594.4273. We willmake it right.

    2013 mcan ta CnncTsa, Nm 5 & Wnsa, Nm 6, 2013

    San Cctn Swac N, Mcan

    S

    S

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    Tan y T o Atna Snss

  • 7/27/2019 MACPA Michigan Tax Conference

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    Cnnc Sc

    Tuesday, November 5, 2013

    8:00 AM Conerence Registration & Continental Breakast

    8:30 AM Welcome & Program Overview

    8:45 AM State Tax Developments Across the Nation

    9:35AM National&StateTaxLegislation:WhatsGoingon

    RIGHT Now?

    10:25 AM Morning Break

    10:35 AM The Great Lakes States (and Nationwide) Tax Issues

    11:25 AM MBT and CIT Potential Audit Issues

    12:15 PM Group Luncheon

    1:05 PM Breakout Sessions

    2:30 PM Breakout Sessions

    3:55 PM Breakout Sessions

    5:10 PM Day One Adjournment

    5:10 PM 6:10 PM Conversations & Connections Reception

    Wednesday, November 6, 2013

    8:00 AM Conerence Registration & Continental Breakast

    8:30 AM Second Day Welcome & Morning Announcements

    8:45 AM Insights rom Treasurer Dillon

    9:35AM WherestheMoney?

    10:25 AM Morning Break

    10:35 AM Ethical Challenges or the Tax Proessional

    11:25 AM State Tax Considerations in Merger and

    Acquisition Transactions

    12:15 PM Thomas M. Hoatlin Award Presentation & Group Luncheon

    1:15 PM 2013: The Year o the MSC SALT Cases

    2:05 PM Aternoon Break

    2:15 PM Mock Trial & Appellate Argument This Could Apply to You

    4:45 PM Conerence Adjournment

    Sssns intst

    Public Accounting ProessionalsTheMockTrialMayHitClosetoHome

    CorporateOfcerLiabilityWhatYouDontKnow

    EthicsinTaxPracticeAsCriticalasEver

    Business & Industry Proessionals

    RevenueSourcesforMunicipalities

    IndirectTaxesWhoaretheyHitting?

    DigitalProductsWhoTaxesWhat?

    CoNverSATioNS &

    CoNNeCTioNS reCepTioN

    Last years wine tasting was such a success, were

    bringing it back! Connect with your colleagues at the

    close o Tuesdays program, taste some delicious wines

    and possibly win a prize. Complimentary to all Day One

    attendees. When registering or the conerence, reserveyour spot by registering or course code: MTCWT

    Sponsored in part by: Fiduciary Firewall Consulting, Inc.

    The Thomas M. HoatlinAward Presentation

    Created to recognize the MACPA State & Local Tax

    Task Force member that most signifcantly contributes

    to the lasting and mutually benefcial relationship

    between the MACPA and the Michigan Department

    o Treasury, this award is in memory o Michigans

    frst Single Business Tax Administrator and Revenue

    Commissioner, Thomas Hoatlin.

    Tom was a visionary. He saw the value o nurturing

    a productive relationship between the MichiganDepartment o Treasury and the states largest

    organization o tax proessionals, the Michigan

    Association o Certifed Public Accountants. Treasurys

    signifcant involvement in this annual tax conerence is

    one great example o that partnership.

    S

    S

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    Conference SchedulegeNerAl SeSSioNS TueSdAy, NoveMber 5

    State Tax Developments Across the NationThis popular, ast-paced session is back! Join nationally-known tax experts as they race through important updates in state taxation and case law issues rom acrossthe country. You are sure to not only be educated, but entertained!

    Douglas L. LindholmPresident & Executive Director, Council On State Taxation (COST), Washington, DC

    Richard D. PompAlva P. Loiselle Proessor o Law, University o Connecticut School o Law, Hartord, CT

    Patrick R. Van Tifin, JDChair, State and Local Tax Practice Group, Honigman Miller Schwartz & Cohn, LLP, Lansing

    National & State Tax Legislation: Whats Going on RIGHT Now?Nothing is too current or our experts! Join this session or an up-to-the-minute update on the important rules, regulations and laws that aect you and yourproession. Discuss new developing topics in both local and national legislation at this timely session.

    John HarperSenior Manager, State and Local Tax Services, Washington National Tax, KPMG, LLP, Los Angeles, CA

    Gregory A. Nowak, JDPrincipal, Miller Canfeld Paddock & Stone, PLC, Detroit

    The Great Lakes States (and Nationwide) Tax IssuesEven the proudest Michigander must be knowledgeable on the tax changes and policies o our Great Lakes neighbors to avoid creating nexus or sales and incometax. Join this session to discuss this and other complications o multi-state business. Receive critical inormation or you and your clients and hear what strategieshave worked or proessionals in surrounding states at this interesting session.

    Michael D. BozimowskiPrincipal, Director Multistate Tax, Rehmann, Farmington Hills

    Larry Jacobson, JD, CPA (Illinois)Partner, Schi Hardin, LLP, Chicago, IL

    Arthur R. Rosen, JD, MBA Partner, McDermott Will & Emery, LLP, Miami, FL and New York, NY

    Thomas M. Zaino, JDManaging Member & Founder, Zaino Hall & Farrin, LLC, Columbus, OH

    MBT and CIT Potential Audit IssuesThe dissipation o the Michigan Business Tax (MBT) and implementation o the Corporate Income Tax (CIT) created ambiguities or many businesses and accountants.Now that the State has a clear understanding o the law and how it should be implemented, companies fnd their past actions are no longer considered compliant.This session explains the possible audit issues surrounding MBT and CIT as well as recent law changes.

    Stewart A. Binke, JDAttorney, Tax Policy Division, State o Michigan Department o Treasury, Lansing

    Richard W. Spengler, CPA Senior Director - Multi State Tax Consulting, BDO USA, LLP, Grand Rapids

    Chuck Wright, CPA, JDSenior Manager, Deloitte Tax, LLP, Detroit

    breAkouT SeSSioNS TueSdAy, NoveMber 5Create your customizable conerence by choosing six o your preerred choice o breakout sessions. You will be assigned to three.

    A) How Indirect Taxes Directly Aect You

    While direct taxes are levied directly on specifc individuals, indirect taxes taxeson goods or services have the ability to shit rom one taxpayer to another. Thispolicy is oten used to generate tax revenue and may result in a price increaseor consumers. Join this session to explore various indirect tax policies, includingmotor uel and tobacco, and discuss the dierent approaches accountants musttake when handling them.

    Salvatore GaglioAdministrative Law Specialist, State o Michigan,

    Department o Treasury, Lansing

    Thomas J. Kenny, JDPartner, Varnum, LLP, Novi

    Moderator:Ronald J. KaleyOwner, Ronald J. Kaley, LLC, Jenison

    B) Flow-Through Entity IssuesFlow-through taxation can be one o the most complicated and challengingareas o practice. Join this session to discuss common tax complexities and

    opportunities when working with these organizations as well as the latest lawand regulation changes. Be prepared to learn about withholding issues, problemwith the nexus, handling the sale o partnership interests and more!

    Sara Clark Pierson, JD, CPA Administrative Law Specialist, State o

    Michigan Department o Treasury, Lansing

    Jaclyn DiCiccoManager, Deloitte Tax, LLP, Detroit

    Cathy E. Lambert, CPA Principal, Rehmann, Troy

    Curtis S. Ruppal, CPA Partner, State & Local Tax Group, Plante &

    Moran, PLLC, Grand Rapids

    C) Doing Business Using the Internet Sotware UtilizationIssues and E-Commerce Concerns The Devil Is In The Details!The growth o technology has not just expanded the sales market, providingcompanies with an international audience, but has also changed how companies

    run their businesses. This session ensures your clients, and company, are awareo the tax implications when operating in a multi-state market, rom both a userand seller perspective. Learn the important details that must not be overlookedwhen advising clients or your company, including both state and ederal actionson remote sales issues, as well as the current Michigan audit treatment.

    Michael D. BozimowskiPrincipal, Director Multistate Tax, Rehmann,

    Farmington Hills

    Marla Schwaller Carew, JD, LLMAttorney and Managing Member,

    Marla Schwaller Carew, PLLC, Troy

    Lynn A. Gandhi, JD, LLM, CPA (Illinois)Partner, Honigman Miller

    Schwartz and Cohn, LLP, Detroit

    D) Property Tax UpdatesSome o Michigans property tax laws have changed signifcantly over the past

    ew years. With the possible phase out o Michigans Personal Property Taxstarting in 2014, are you current on the new structures in place? Join this sessionor important updates including judgment levies with school districts, incentivelegislation and the changes in the Michigan Tax Tribunal.

    Robert F. Fuchs, CPA Area Leader/Principal, Paradigm Tax Group,

    Brighton

    Stewart L. Mandell, Esq. Partner-Tax Appeals Practice Co-Leader,

    Honigman Miller Schwartz and Cohn, LLP, Detroit

    Carl Rashid, Jr., Esq. Member, Dykema Gossett, PLLC, Detroit

    Jack L. Van Coevering, JDSenior Counsel, Miller Canfeld Paddock &

    Stone, PLC, Grand Rapids

    ^Qualifes or Ethics CPE credit. CFP Credit pending Board approval

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    Conference Schedule ContinuedbreAkouT SeSSioNS CoNTiNued TueSdAy, NoveMber 5

    E) Protect Yoursel Corporate Ocer LiabilityI a corporation ails to pay taxes or fle returns, the corporate ofcer o theorganization can be held liable. This session walks you through the stepsyou should take to prevent personal liability as well as explains the limits onsuccessor and predecessor liability and how to avoid it. Receive both a state andederal overview o this important topic.

    B.D. Copping, CPA, MSTOwner, Copping State & Local Tax

    Consulting, BrightonSamuel J. McKim, JDO Counsel, Schi Hardin, LLP, Ann Arbor

    Moderator:Jess A. Bahs, JD, LLM (Taxation)Attorney & Counselor,

    Howard & Howard, Royal Oak

    F) Hindsight is 20-20: A Primer or New SALT PractitionersAs a resh set o eyes in the SALT world, what are some o the difculties andsuccesses you have experienced? Join other proessionals new to tax or aninteractive session that allows you to discuss tips and best practices in learning thecomplex world o state and local tax practices the frst ew years in SALT practice.You cant aord to miss the opportunity to learn with practitioners just like you!

    Jackie J. Cook, JDAssociate, Schi Hardin, LLP, Ann Arbor

    Michelle M. Lowrie, JD, LLMSenior Manager, Ryan, LLC, Troy

    Tamika Mayes, JDSenior Attorney U.S. Tax Counsel Group, General

    Motors Company, Detroit

    G) Sales and Use Tax Super-Session Everything You Need to Know Looking or updates on everything sales and use tax? This session is or you! Taxcases are being litigated at all levels up to the Supreme Court as The Departmento Treasury is auditing Michigan businesses. This timely session takes youthrough the latest updates and changes in sales and use tax rules, new auditissues and court rulings on the Andrie case as well as the Fradco and SMK cases.

    Michael A. Eschelbach, JDDirector, Bureau o Tax Policy, State o

    Michigan Department o Treasury, LansingEdward S. Kisscorni, CPA, MBA Owner, Edward S. Kisscorni, CPA,

    Grand Rapids

    Steven E. Skiba, CPA, JDDirector o State & Local Tax, Grant

    Thornton, LLP, Southfeld

    Joseph J. Tomczyk, CPA, CGMA Owner, The Tomczyk Group, LLC,

    Saint Johns

    Moderator:Joanne B. Faycurry, JDPartner, Schi Hardin, LLP, Ann Arbor

    H) When Digital Products and PL 86-272 Collide Todays digital marketplace has created new tax issues o which companies mustbe mindul. Explore the ederal and state income tax issues surrounding digitalproducts and cloud computing, and how they may aect their companies saleand/or purchase o such services. Further, hear about the recent state tax guidanceand rulings regarding apportionment actors relating to Public Law 86-272.

    Terry F. Conley, CPA Partner, Grant Thornton, LLP, Southfeld

    Bridget GreenTax Analyst, Compuware Corporation, Detroit

    Brian Hickey, CPA (Ohio), BBA Director, Sales & Use Tax Practice

    Leader, Deloitte Tax, LLP, Cincinnati, OH

    foruM preSeNTATioNS WedNeSdAy, NoveMber 6keyNoTe preSeNTATioN: Insights rom Treasurer Dillon

    The Treasurer is back in town to share insights and inormation critical to tax proessionals. Treasury has been busy ollowing its strategic plan and we

    will fnd out how practitioners and taxpayers ft into the new plan.

    The Honorable Andy DillonTreasurer, State o Michigan, Lansing

    MorNiNg SeSSioNS

    Wheres the Money?Revenue sources are a challenge all across Michigan. The unds that weregenerated in years past are challenged by property values, unemployment and somuch more. Hear rom our experts about the current state and uture plans.

    Terry F. Conley, CPA Partner, Grant Thornton, LLP, Southfeld

    Jeffrey P. GuilfoylePresident, Citizens Research Council of Michigan, Livonia

    Joseph L. Harris, CPA Consultant, Joseph L. Harris, CPA, Ann Arbor

    Moderator:Peggy Haw Jury, CPA, CFE BoardMember, Michigan

    Municipal Services Authority Division

    Ethical Challenges or the Tax Proessional^With the constantly-changing tax laws on both state and national levels, it canbe difcult or practitioners to maintain a clear understanding o the ethicalobligations the proession requires. Join this important session that exploresemerging challenges or the state tax proessional as well as tips and bestpractices in handling the issues.

    Daniel B. De Jong, JD, LLMTax Counsel, Tax Executives Institute,

    Washington, DC

    Timothy J. McCormally, JDDirector, Washington National Tax,

    KPMG, LLP, Washington, DC

    State Tax Considerations in Merger and Acquisition TransactionsThis session provides advice regarding state tax pitalls and planningopportunities when buying or selling a business. Topics include: state tax duediligence considerations; planning regarding apportionment; minimizing oravoiding transer taxes; successor liability concerns; utilization o loss carryovers;drating tax provisions in the purchase agreement.

    Marla Schwaller Carew, JD, LLMAttorney and Managing Member,

    Marla Schwaller Carew, PLLC, Troy

    Steven E. Grob, CPA, JDMember, Dykema Gossett, PLLC, Detroit

    AfTerNooN SeSSioNS

    2013: The Year o the MSC SALT CasesTax cases have been hot on the docket this year or Michigans Supreme Court.Join this session or a discussion o the state and local tax cases that arrived at theMSC, and the impact the rulings and new precedents have on you and on business.

    June Summers Haas, JDPartner, Honigman Miller Schwartz and

    Cohn, LLP, Lansing

    Wayne D. Roberts, JDTax Attorney, Dykema Gossett, PLLC, Grand Rapids

    Richard W. Spengler, CPA Senior Director - Multi State Tax

    Consulting, BDO USA, LLP, Grand Rapids

    Moderator:Jackie J. Cook, JDAssociate, Schi Hardin, LLP, Ann Arbor

    Mock Trial & Appellate Argument This Could Apply to You!Its oten said that the best way to learn is by doing. With that in mind, thisyears conerence attendees are invited to take part in a mock trial and appellateargument related to a cloud computing controversy. In the frst part o the session,youll witness a trial where you, as part o the audience, will help decide theoutcome. In the second part, youll see appellate arguments o the case. This is oparticular interest to both buyers and sellers o these services.

    June Summers Haas, JDPartner, Honigman Miller Schwartz and

    Cohn, LLP, Lansing

    Joanne B. Faycurry, JDPartner, Schiff Hardin, LLP, Ann Arbor

    Evan H. Kaploe, JDAssociate, Varnum, LLP, Novi

    Arthur R. Rosen, JD, MBA Partner, McDermott Will & Emery, LLP,

    Miami, FL and New York, NY

    Chuck Wright, CPA, JDSenior Manager, Deloitte Tax, LLP, Detroit

    ^Qualifes or Ethics CPE credit. CFP Credit pending Board approval

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    Session & Speaker Information

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    MeeT The SpeAkerSThis listing represents more than 600 years o experience in tax.

    Bahs, Jess A.- Session EBinke, Stewart A. - General Session (Tuesday)

    Bozimowski, Michael D. - General Session

    (Tuesday), Session CCarew, Marla Schwaller - Session C, Forum

    Presentation (Wednesday)

    Clark Pierson, Sara - Session B

    Conley, Terry F. - Session H, Forum Presentation(Wednesday)

    Cook, Jackie J. - Session F, Forum Presentation

    (Wednesday)

    Copping, B.D. - Session E

    De Jong, Daniel B. - Forum Presentation

    (Wednesday)

    DiCicco, Jaclyn - Session B

    Dillon, Tresurer Andy - Forum Presentation(Wednesday)

    Duncan, Harley - General Session (Tuesday)

    Eschelbach, Michael A. - Session G

    Faycurry, Joanne B. - Session G, Forum

    Presentation (Wednesday)

    Fuchs, Robert F. - Session D

    Gaglio, Salvatore - Session A

    Gandhi, Lynn A. - Session C

    Green, Bridget - Session H

    Grob, Steven E. - Forum Presentation (Wednesday)

    Guiloyle, Jerey P. - Forum Presentation(Wednesday)

    Haas, June Summers - Forum Presentation

    (Wednesday)

    Harris, Joseph L. - Forum Session (Wednesday)

    Jacobson, Larry - General Session (Tuesday)

    Kaley, Ronald J. - Session A

    Kaploe, Evan H. - Forum Session (Wednesday)

    Kenny, Thomas J. - Session A

    Kisscorni, Edward S. - Session G

    Lambert, Cathy E. - Session B

    Lindholm, Douglas L. - General Session (Tuesday)

    Lowrie, Michelle M. - Session F

    Mandell, Stewart L. - Session D

    Mayes, Tamika - Session F

    McCormally, Timothy J. - Forum Presentation

    (Wednesday)

    McKim, Samuel J. - Session E

    Nowak, Gregory A. - General Session (Tuesday)Rashid, Jr., Carl - Session D

    Roberts, Wayne D. - Forum Presentation(Wednesday)

    Rosen, Arthur R. - General Session (Tuesday), Forum

    Presentation (Wednesday)

    Ruppal, Curtis S. - Session B

    Pomp, Richard D. - General Session (Tuesday)

    Skiba, Steven E. - Session G

    Spengler, Richard W. - General Session (Tuesday),

    Forum Presentation (Wednesday)

    Tomczyk, Joseph J. - Session G

    Van Coevering, Jack L. - Session D

    Van Tifin, Patrick R. - General Session (Tuesday)

    Wright, Chuck - General Session (Tuesday), ForumPresentation (Wednesday)

    Zaino, Thomas M. - General Session (Tuesday)

    NeW! e-Matrials Sav you Mon!

    Because o your overwhelming requests or electronic materials, the MACPA is excited to announce the

    move to an e-Material system which will cut down on our 4 million paper copies per year. This movehas an exciting beneftwe can transer the savings to you! By utilizing e-Materials we are able tosaveyou$20on2013conferencesandseminars.Youcanstillrequestpapermaterialsforanadditional$20(Result:Inmostcasestheprogramisthesamepriceasthe2012event!)Toaccessthematerials

    48 hours prior to the event, visit: www.michcpa.org/ematerials.

    E-MATERIALS CANCELLATION POLICY:Reunds or credit will not be given ater e-Materials have been downloaded andregistrant is responsible or ull balance o the course and materials.

    e-m

    ateria

    ls

    CANCELLATION POLICY: I you cannot attend a program or which you are registered, call, ax, e-mail or write the MACPA at once. Cancellations received at least fve

    (5) business days prior to the program date will be eligible or ull reund or a credit. Cancellations received less than fve (5) business days prior to the program date are

    subject to the ollowing ees: $50 service charge on 8-hour or longer courses, $20 service charge on hal-day events, $15 service charge on 2-hour events and a $10 service

    charge on 1-hour events. Credit balance(s) maintained with the MACPA as a result o cancellations, that are not used within one (1) year o the cancellation date, will be

    considered oreited. Cancellations will not be accepted on or ater the program date. Substitutions will be allowed until the start time o the program without penalty.

    We TrACk iT for you

    You can trust in us, MACPA education will qualiy or CPE credits. Did you know CPE credit

    you earn at MACPA events is automatically added to your personal CPE Tracker? MACPA

    members access your Tracker anytime www.michcpa.org/MyCPE

  • 7/27/2019 MACPA Michigan Tax Conference

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    5480 Corporate Drive, Suite 200 | Troy, MI 48098

    248.267.3700 | Toll Free in Michigan: 855.594.4273

    Fax: 248.267.3737 | Email: [email protected] | www.michcpa.org

    Tuesday, November 5 & Wednesday, November 6, 2013

    Suburban Collection Showplace

    Novi, Michigan

    2013

    Mcan TaCnnc

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    Scan with your smartphone to register today!

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