Professional Documents
Culture Documents
Conference
(combined with the Agribusiness Conference)
CPE Mega
MACPAs CPE Mega Conference is sure to live up to your MEGA expectations. This fast-paced event is filled with breakout sessions in topics such as A&A, agribusiness, ethics, tax and technology. Tailor your education by selecting the breakout sessions that specifically apply to the work that you do. There truly is something for everyone!
www.michcpa.org/MEGAL or call 1.855.594.4273. For a printable registration form for this event visit www.michcpa.org/MEGALregform
MACPA delivers the highest quality educational experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.
Customizable Conference
As your benefit of attending a MACPA conference, you are able to customize your experience! Choose your preferred sessions for the day and based off that and the preferences of other registrants, we arrange the schedule so you get the topics most important to you. When registering, please choose twelve of your preferred choices of breakout sessions (A-V). You will be assigned to eight.
Because of your overwhelming requests for 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 m move has an exciting benefitwe can transfer the savings to you! a t e ri By utilizing e-Materials we are able to save you $20 on 2013 conferences and seminars. You can still request paper materials for an additional $20 (Result: In most cases the program is the same price as the 2012 event!) To access the materials 48 hours prior to the event, visit: www.michcpa.org/ematerials. E-MATERIALS CANCELLATION POLICY: Refunds or credit will not be given after e-Materials have been downloaded and registrant is responsible for full balance of the course and materials.
CANCELLATION POLICY: If you cannot attend a program for which you are registered, call, fax, e-mail or write the MACPA at once. Cancellations received at least five (5) business days prior to the program date will be eligible for full refund or a credit. Cancellations received less than five (5) business days prior to the program date are subject to the following fees: $50 service charge on 8-hour or longer courses, $20 service charge on half-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 of cancellations, that are not used within one (1) year of the cancellation date, will be considered forfeited. Cancellations will not be accepted on or after the program date. Substitutions will be allowed until the start time of the program without penalty.
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Sessions of interest
New FRF for SMEs Not Just New Different! COSOs New Framework Make Your Transition Smooth Watch Your Peer Review It Could be Made Easier
Unique Issues in Estate Planning for Agribusiness Tax Adjustments for Agribusiness From Farm Financials to Wind Farms, We Have Everything Agribusiness
Agribusiness Task Force Shelly K. Bedford - Chair Peter J. Bender Kelly J. Brown Mark K. Bunch Eric J. Bushey Jeffrey P. Bushey James H. Campbell Jr. Brian C. Dykstra Wesley J. Exelby Leslie S. Hafner Dean C. Snoek Nancy L. Thompson Christopher D. Vaandrager Brett R. Walsh
Management Information & Business Show Task Force David G. Coy Chair Patrick R. Willis Vice Chair Grant B. Alberts Modou Ceesay Donna M. Dean Lynda S. Flood Eleanor Fradis Ralph H. Gurganus Lori B. Kerch Robert A. Listerman Jesse I. Lothamer LaVonda G. Ramey Raymond T. Rowe Edwin A. Schulz Gary Schwarcz David A. Swistock John C. Zerbo
breakout sessionS
Please choose twelve of your preferred choices of breakout sessions (A-V). You will be assigned to eight.
E) Department of Labor Audit Simulations: A Proactive Process for Managing Risk* (Double Session)
With the implementation of new regulations, the hiring of new investigators and increased media attention, the corporate defined contribution (401(k)) plans face an increased likelihood of experiencing a Department of Labor audit or other investigative event. As always, the best defense is a good offense. Learn how completion of a fiduciary compliance assessment (DOL Audit Simulation) can reduce the employers and trustees, liability exposure and improve overall plan quality and participant results.
Brian S. Lakkides, AIF Managing Director, Fiduciary Firewall Consulting, Inc., Waterford Robert E. Scope, Jr., CPA Principal, UHY LLP, Sterling Heights
*Qualifies for Accounting & Auditing CPE hours ^Qualifies for Ethics CPE hours CFP credits pending Board approval
Agribusiness
H) Federal Tax Update (Double Session)
Agriculturally-related businesses are a critical part of Michigans economy. Be prepared to advise and answer all of your clients questions by staying current on the important tax changes coming from Washington. This session will address the recent major cases and rulings impacting agriculture. Also included is the latest in legislative developments and Treasury regulations that impact ag clients and a potpourri of ag tax issues of critical importance including gifting ag commodities, like-kind exchanges, trading vs. selling machinery, depreciation, material participation rules, deferred sale arrangements for crops and livestock, planning concepts in light of higher effective tax rates in 2013, the new 0.9 percent Medicare surtax on active income and the 3.8 percent Medicare surtax on passive sources of income.
Roger A. McEowen, JD Owner, McEowen, PLC, Ankeny, IA
breakout sessionS
Agribusiness - Continued
L) Development Rights Agreements and the Qualified Forest Program
Examine various structures for purchasing, selling or transferring development rights. Topics slated for discussion include gifting rights, tax considerations and specific situations for cash crops. Also, understand how the Farmland and Open Space Preservation Act (formerly PA 116) enables certain farm owners to enter into a development rights agreement with the State. Information will also be provided regarding the property tax benefits of the Qualified Forest Program, which was recently transferred to the Michigan Department of Agriculture and Rural Development in June of this year.
Richard A. Harlow Program Manager, Michigan Department of Agriculture Farmland Preservation, Lansing
N) An Overview of Oil and Gas Leases and Wind Turbine Leases and Easements: Considerations for Landowners
Many in agribusiness have significant land holdings and have been or will be approached by companies desiring to acquire rights for oil and gas and/or wind energy development. Topics will include landowner real estate interests, typical elements of oil and gas leases and wind turbine leases and easements, and the tension between the landowners interests and the developers interests.
Glenn L. Fitkin, JD, PE Attorney, Braun Kendrick, Saginaw David L. Puskar, JD Attorney, Braun Kendrick, Saginaw
ETHICs
O) Changes to the AICPA Professional Code of Conduct^
This session helps you identify new and revised requirements to AICPAs Professional Code of Conduct as well as provides you with the latest exposure drafts and upcoming projects. Also, discuss reasons for the changes as well as any modifications to definitions, interpretations, and rulings.
Gary Leeman, CPA/ABV/CFF, CMC Gary Leeman, CPA, PC, Farmington Hills
Need to Know
Q) Wellness Plans in the Workplace
An increasing number of companies and organizations are implementing wellness plans to promote healthier lifestyles for their employees, but are these programs overall beneficial for the organizations? Join in for an exploration of the positive financial benefits these plans promote as well as an overview of how to develop and implement a wellness plan.
Rachel Bregg Wellness Coordinator, CIC Benefit Consulting Group, Cadillac Brian Cot, LIC, RHU Licensed Health Care Consultant CIC Benefit Consulting Group, Cadillac
*Qualifies for Accounting & Auditing CPE hours ^Qualifies for Ethics CPE hours CFP credits pending Board approval
TAX
T) Federal Tax Change and Reform
With the constant changes and updates of federal tax law, it can be difficult for tax practitioners to identify which of these issues require their special attention. Dive into the latest federal tax updates that specifically affect you including new IRS rules and regulations, new repair regulations and ongoing tax reform talk.
Douglas J. Van Der Aa, JD Self-Employed, Byron Center
U) Save for Yourself and Your Clients Too! Effective Tax Planning and Projections
It is important that practitioners have the skills to not only handle clients immediate financial needs, but also the ability to plan and project for future plans. Receive the latest updates on the 2013/2014 tax-planning environment and tips to lower a clients tax liability, ultimately saving them money.
Sam Hodges, CPA, CGMA Managing Member, Sam Hodges & Associates, LLC, Southfield
Technology
V) When Left to Our Own Devices
BYOD (Bring Your Own Device) is a current cost-saving method companies implement to avoid having to purchase or maintain work electronics. Benefits to the employee may include larger sign-on bonuses, and some experts believe it may help increase employee productivity. While the BYOD system may seem like a win-win, there are many complicated agreements and security measures that must be taken in order to protect the employer, the employee and information in which the employee has access. Join this session for an in-depth explanation of possible problems, complications and benefits of this program at this timely session.
Robert A. Listerman, CPA, CITRMS President, Business Technology Resources, LLC, Kennett Square, PA
Mega conferences are a good way to go for CPE. One-hour time slots work well for learning and breaks.
2012 Attendee
Conference
CPE Mega
275
MACPA Members
175
295
SAve $ 100
195