Section Events


  • M&A Hot Topics & Happy Hour (Southfield, MI & Zoom)

    Mar 23, 03:30 PM - 05:45 PM (ET)
    M&A Hot Topics: Transaction Costs Ruling, Tax Impacts of Required R&D Capitalization, and More Date:  Thursday, March 23, 2023 Time:  Presentation 3:30-4:45 p.m., Happy Hour 4:45-5:45 p.m. Cost:  Free to Attend Location:  Plante Moran's Southfield Office, 3000 Town Center, Suite 100, Southfield, MI 48075 (followed by happy hour at TBD location). Participation via Zoom available as well. Registration Please  RSVP  to Cody Attisha at  Cattisha@kerr-russell.com . Please indicate whether you plan on attending via Zoom or in person. After registering, you will be sent a calendar appointment containing key information for the presentation. Presentation overview The presentation will address a number of M&A hot topics including recent ruling on the treatment of transaction costs and denial of late success-based fee election by a target, PLR 202308010. It will also cover the M&A and other business issues in light of the federal income tax requirement to capitalize of research and software development costs under Section 174 in 2022. This new requirement is causing dramatic impacts on business cash flows and on after-tax proceeds in M&A for businesses across industries including manufacturing, technology, and engineering. The new capitalization requirements have unique and surprising impacts on otherwise routine issues such as the gain on sale of assets/liquidation, tax basis in rollover transactions or other tax-free transactions, the use of tax attributes under Section 382, and partnership step-ups/income allocations. This new tax law also may necessitate specific language in purchase agreements and other legal documents that wouldn't otherwise be included. Presenters Emily Murphy, Partner, Plante Moran Emily.Murphy@plantemoran.com Phone: 734-302-6904 Kurt Piwko, Partner, Plante Moran kurt.piwko@plantemoran.com Phone: 586-416-4948

  • Hot State and Local Tax Nexus and Transactional Considerations (Zoom Webinar)

    Mar 28, 02:00 PM - 03:00 PM (ET)
    Date: Tuesday, March 28, 2023 Time: 2:00–3:00 p.m. Cost: Free to Attend Please RSVP to SALT Committee Chair Josh Beard at JBeard@mikameyers.com . A Zoom invitation will be sent to those who register shortly afterwards. The webinar will address modifications to nexus protection rules under Public Law 86-272. It also will address state and local tax issues impacting transactions, such as the bulk sale rules, transfer taxes, and successor liability. Presenters Tony Israels, Principal Plante Moran State and Local Tax Grand Rapids Tony.Israels@plantemoran.com (616) 643-4058 David DeCew, Principal Plante Moran State and Local Tax Detroit David.DeCew@plantemoran.com (313) 496-7297

  • Happy Hour at ICLE – Probates & Estate Planning Institute (Traverse City, MI)

    May 19, 05:30 PM - 07:30 PM (ET)
    TAXATION SECTION – ESTATES & TRUSTS COMMITTEE Happy Hour at ICLE – Probates & Estate Planning Institute (Traverse City, MI) Location : Red Ginger – 237 E Front Street, Traverse City, Michigan 49684 Cost: Free to attend There will be an open bar and many appetizers.  If you plan on attending the ICLE – Probate & Estate Planning Institute, 63 rd Annual Conference in Acme, MI, or if you are nearby Traverse City, come on out to the Taxation Section Happy Hour at the RED GINGER RESTAURANT for drinks and appetizers on Friday, May 19, 2023.  We all hope to see you there!  Please RSVP to Buzz Leach at Bleach@smb-t.com
    Traverse City, MI, United States

  • Corporate Transparency Act: Nowhere Left to Run, Nowhere Left to Hide (Zoom Webinar)

    May 31, 12:00 PM - 01:00 PM (ET)
    Corporate Transparency Act: Nowhere Left to Run, Nowhere Left to Hide: What Estate Planning, Tax, and Business Attorneys Need to Know Date: Wednesday, May 31, 2023 (via zoom) Time: 12:00 – 1:00 P.M. EST. Cost: Complimentary Please RSVP to program facilitator BUZZ LEACH at  bleach@smb-t.com . Shortly after receiving your registration, you will be sent a Zoom invitation to attend the webinar. WEBINAR OVERVIEW Corporate Transparency Act (the “CTA”) requires "Reporting Companies" such as corporations, limited liability companies, partnerships, and indirectly trusts, specific information regarding their "Beneficial Owners" and  “Company Applicants" to US Treasury Department's Financial Crimes Enforcement Network ("FinCEN") to prevent use of shell companies from evading AML rules or hiding other illegal activities. The Reporting becomes effective January 1, 2024, so all practitioners who advise on estate and business planning, entity formation and governance, and general business counseling, need to be prepared. Topics to be addressed will include: o Legislative Overview o Purpose and General Requirements o Who is Required to Report o Exemptions to Reporting o Information to be Reported, including Applicants o Due Dates for Reports o Penalties o Case Study and FAQs PRESENTER Raj A. Malviya, J.D., LL.M. (Tax), is a Partner in the Private Client practice group at Miller Johnson in its Grand Rapids, Kalamazoo, and Detroit Michigan offices. Mr. Malviya is a past member of the Probate and Estate Planning Council of the SBM, and was chair of the Tax Committee and a member of the Uniform Principal and Income Tax Act and Directed and Divided Trustees Sub Groups. He was named as a Fellow of the Real Property Trust and Estate Division of the ABA, and elected as a member of The Dennis I. Belcher Young Leaders Program. Mr. Malviya is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is recognized in Best Lawyers of America (Lawyer of the Year in Michigan for 2020 in Tax Law and Trusts & Estates), Michigan Super Lawyers, and Chambers High Net Worth Guide. He is an active member of the International Estate Planning and Income and Transfer Tax Groups of RPTE and the International Estate Planning, FATF, and Fiduciary Income Tax Committees of ACTEC. He is admitted to practice law in Michigan.