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*Plymouth seminar registrants will receive the printed handbook and electronic download. Materials will be posted online before the seminar. **A registration form is required for each attorney registering at the firm rate. Cancellation Policy: In order to receive a full refund, you must notify ICLE by May 9, 2013. Registrants who cancel after May 9 will be refunded $100. No refunds after May 16, 2013.

Visit www.icle.org/info/seminarpolicies for seminar policy information.

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REGISTER TODAY!MAIl (with payment) iCLe, 1020 Greene st. Ann Arbor, Mi 48109-1444

FAx (with credit card)877-229-4351

CAll (with credit card)877-229-4350

OnlInE (with credit card) www.icle.org/tax

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Hotel Information: A block of rooms has been reserved at a discounted rate at The Inn at St. John’s, Plymouth, under ICLE/Tax Conference for May 22–23, 2013. The room rate is $139/night. Reservations must be made by May 10, 2013. Please call 734-414-0600 to reserve a room. Registrants are responsible for their own hotel expenses. siGnAtUre For Credit CArd

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prices guaranteed until 05/23/13

26th AnnUAL tAX ConFerenCe 13Ci-7420 pLyMoUth*05/23/13

dAteseMinAr nUMber And titLeWebCAst(includes materials online)

$250 iCLe pArtners $30 LAW stUdents

$75 neW LAWyers (0–3 yrs in prACtiCe p72600+)

seMinAr Fees

$150 tAXAtion seCtion MeMber$250 GenerAL

$125/Atty 4+ Attorneys FroM the sAMe FirM**

LoCAtion(includes printed handbook and materials online)

LeVeL: InTER/ADvAnCED CLe: 6.5 Cpe Credit: CAll IClE CtFA Credit: TBD

tAXAtion seCtion26TH AnnuAl TAx COnFEREnCE

Taxation Section of the State Bar of Michigan

in CooperAtion With: The InsTITuTe of ConTInuIng LegaL eduCaTIon

presented by:

MAy 23, 2013 | the inn At st. john’s, pLyMoUth

REGISTER TODAY!www.icle.org/tax | 877-229-4350

SILVER SPONSORSGOLD SPONSORS

stay Current at Michigan’s Most Comprehensive tax Conferencepresented by the taxation section of the state bar of Michigan in cooperation with the institute of Continuing Legal education

Stay on top of constantly evolving issues in tax law. With more changes coming soon, you won’t want to miss this year’s comprehensive Tax Conference. Get complete coverage of changes on the national front, including the revisions to Circular 230 and in-depth discussions of up-to-the-minute state developments.

Attend for these benefits:•  Grasp Circular 230’s key provisions that every practitioner must know•  Get the big picture of recent and future federal income, estate, and gift

tax changes•  Navigate estate and tax planning for foreign trusts and US citizens living abroad •  Master payroll and other tax implications arising from health care reform•  Help your clients comply with international tax reporting rules •  Improve your clients’ ERISA compliance and risk management

8:00am registration and Continental breakfast8:30am Welcome and introductions

Wayne D. Roberts, Chair, State Bar of Michigan Taxation Section Council, Dykema, Grand Rapids

8:45am Washington Update: Current Legislative, regulatory, and Administrative developmentsfuture budget outlook • trends in US taxation • legislative outlook • prognosis for tax reform Eric Solomon, Ernst & Young LLP, Washington, DC

9:40am inside View from the irs: treasury Circular no. 230 —regulations Governing practice before the irswho and what the Circular 230 regulations cover • recent important revisions to the regulations • key provisions that every practitioner should knowKaren L. Hawkins (invited), Office of Professional Responsibility, US Treasury Department, IRS, Washington, DC

10:45am hot issues in state and Local taxation nationwidethe pernicious specter of economic nexus • the limits of attributional nexus • the use and misuse of discretionary alternative apportionment  • the right and wrong ways to “tax the cloud”Arthur R. Rosen, McDermott Will & Emery LLP, New York, NY

11:30am Current estate, Gift, and income tax developments legislation and regulations including anything Congress did in the lame-duck period • cases and rulings on topics such as valuation, same-sex marriage,  the marital deduction, and defective grantor trust planningJeffrey N. Pennell, Emory University School of Law, Atlanta, GA

12:30pm Lunch and Awards presentationAlexander G. Domenicucci, Tax Conference Planning Chair, Honigman Miller Schwartz and Cohn LLP, Detroit

1:30pm practice and procedure Committee— ethical issues for tax practitionerswhich standard applies? The differences between IRS and Michigan rules for conflict waivers and choice of law • fees, price increases, and advertising • monetary penalties: when and how they are applied • trends in discipline todayGina M. Torielli (Panel Moderator), Director, Graduate Tax Program, Thomas M. Cooley Law School, Ann Arbor; Karen L. Hawkins (invited), US Treasury Department, IRS, Washington, DC; Eric Solomon, Ernst & Young LLP, Washington, DC

estates and trusts Committee and international taxation Committee—estate planning for persons with Foreign tiesforeign trusts • foreign citizens residing in the US  • US citizens residing abroadKenneth E. Konop, Miller Canfield PLC, Troy; Gary R. Glenn, Miller Canfield PLC, Detroit; Gerard P. Charette, Miller Canfield PLC, Windsor, Ontario

employee benefits Committee and business entities Committee—the impact of the health Care reform Law on employerspayroll and other tax implications • the employer and individual mandates • benefit plan changesJohanna M. Novak, Foster Swift Collins & Smith PC, Marquette

2:40pm estates and trusts Committee— Marital deduction planning in times of Uncertaintyformula provisions in light of an uncertain exclusion amount • portability in light of uncertainty—will it be made permanent? • sheltering the less wealthy spouse’s exclusion amount if portability is not retained • postmortem planning to preserve flexibility • gifting in light of potentially greater liability in the futureJeffrey N. Pennell, Emory University School of Law, Atlanta, GA

employee benefits Committee—improving erisA Compliance and Management of Fiduciary riskthe fallacy of delegation, fiduciary gimmicks, and co-fiduciary liability •  suitability vs. fiduciary standard  of care in ERISA plans • complying with ERISA  §408(b)(2) and §404(a)(5) • leveraging fee transparency to improve participant resultsBrian S. Lakkides, AIF, Fiduciary Firewall Consulting Inc., Waterford

state and Local taxation Committee and practice and procedure Committee —state tax Controversies: A View from Many Anglesappeals process—how a state tax dispute gets to court  • procedural issues—taxpayer rights, pitfalls, and alternatives • discovery practices and issues • resolving cases through settlementPaul V. McCord, Michigan Tax Tribunal Judge, Dimondale; Marla Schwaller Carew, Varnum LLP, Novi; William C. Lentine, Dykema, Detroit

3:50pm state and Local taxation Committee— the Latest developments in Michigan roundup of recent Michigan cases on sales/use taxes, SBT/MBT, and real and personal property taxes • legislative update • SBT and MBT legacy issues • CIT developmentsWayne D. Roberts, (Panel Moderator), Dykema, Grand Rapids; Arthur R. Rosen, McDermott Will & Emery LLP, New York, NY; Joanne B. Faycurry, Miller Canfield PLC, Detroit

international taxation Committee— Us international tax Legislative Updateimpact of the 2012 election on US corporate taxation • considerations for a US territorial tax system • trends in compliance and reporting for international activityJarrod A. Wood, PricewaterhouseCoopers LLP, Detroit

business entities Committee — the Life of a 501(c)(3) organizationpurpose, formation, and exit strategy • private benefit and private inurement • operational issues: compensation of employees and independent contractors, fundraising activities, income producing activities, and political and lobbying activitiesJulia Caputo Stift, Chino Hills, CA

5:00pm Cocktail reception

SCHEDULE May 23, 8:00am–4:50pm

Moderator: Alexander G. domenicucci, honigman Miller schwartz and Cohn LLp, Detroit

Featured speakersKaren l. Hawkins (invited)

Director, Office of Professional Responsibility US Treasury Department, IRSWashington, DC

Eric SolomonErnst & Young LLPWashington, DC

Jeffrey n. PennellEmory University School of Law Atlanta, GA

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WAtCh ViA LiVe WebCAstThe entire morning plus popular afternoon breakouts with featured national speakers will be webcast live. All participants get access to MP3s of EVERY session after the conference.

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Arthur R. RosenMcDermott Will & Emery LLPNew York, NY