Location and Registration
The program will be presented on Saturday morning, November 12, 2011 at the Sheraton Detroit-Novi Hotel, 21111 Haggerty Road, Novi, Michigan, 48375, telephone number (248) 349‑4000. Registration will begin at 8:00 a.m. and a continental breakfast will be served. The presentations will commence at 8:30 a.m. and conclude at 12:30 p.m. There is no charge for attending the Symposium. The program qualifies for 4 CPE credits for Certified Public Accountants.
If you will be joining us, please respond no later than October 28, 2011, as space is limited. Please email your response to Sandy Wolfe at firstname.lastname@example.org with your name and phone number. Feel free to contact Sandy (ext. 159) or Gabriele (ext. 176) at (248) 355-5200 for further information and/or to confirm your attendance. Please feel free to extend this invitation to other members of your firm.
Agenda and Topics
I. The 2010 Estate Tax Act: The Benefits of Portability
* Asset Protection Using the Estate Tax Exclusion
* Portability of the Estate Tax Exclusion Upon Death
* Portability Pals, But Not Husband and Wife
II. Managing Unemployment Tax Liability
* Assessing the Current Unemployment Landscape
* Who Is Eligible for Unemployment Benefits
* Challenging Claims for Unemployment Benefits
III. Michigan Supreme Court Decision in Klooster v. City of Charlevois
Clarifies Joint Tenancy Uncapping Rules
* Determining if the Conveyance is the Creation of a Joint Tenancy
* Determining if the Conveyance “Terminates”
* Determining if the “Conveyance at Issue” is the Creation of a “Successive”
IV. I AM SO CONFUSED – 409A and Deferred Compensation Issues for Dummies
* A Discussion of the Latest Issues Impacting Deferred Compensation Arrangements
* The Common Mistakes that are Hidden in Old Agreements
* What To Do if You Find a Problem
V. Roundup of Recent Tax Developments
* New Laws, Cases and Rulings
* Hot Topics
* Practice Pointers
VI. For Your Health – A Review of Health Care Related Taxes and Penalties
* Common Health Plan Problems
* IRS Reporting – Form 8928
* Health Care Reform in 2014
VII. Proposed Carried Interest legislation
* Will Be the Most Significant Change to Taxation of Real Estate
* Transactions Since the 1986 Tax Reform Act
* Elimination of Capital Gain Reporting by the Transaction Sponsor
* Limitation on Loss Reporting by the Transaction Sponsor
VIII. Year 2: PTINS and Registered Return Preparers
* Who Still Needs a PTIN After Notice 2011-6?
* What is the Status of Implementing the Competency Examination?
* Impact on Circular 230
IX. Kicking the Tax Can Down the Road
* Dying Depends on the Day
* Income? What Income?
* Politics as Usual = Unusual Planning for Clients
X. The Board of Accountancy
* It’s Mission
* It’s Authority
* The Cases it Hears
XI. Potential Problems Operating Under Direct Pay Permits
* Background to Direct Pay Permits
* Potential Problems Arising from Exceptions to Permits
* Resolution Through the Michigan Tax Tribunal (Maybe)
More information about the 2011 Tax Symposium can be found at http://www.georgecassar.net.
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George V. Cassar, Jr. concentrates his law practice in the areas of estate and business succession planning, taxation and probate. He speaks before professional organizations and to clients regarding estate planning, tax and probate matters.