Thirteenth Annual Tax Symposium

Exit Strategies

Stuart M. Bordman

• What Do You Have to Sell?
• How Much is it Worth?
• Who Are the Potential Buyers?

Business Succession Planning Strategies

William E. Sigler

• Plan Now or Pay Later
• Kaizen
• The Ways and Means

Incentives for Real Estate Developers

• Low Income Housing Tax Credits
• Federal and Michigan Historic Credits
• Michigan Brownfield Credits

The Pendulum Swings at the IRS: Stepping Up Enforcement Activities

Charles M. Lax

• Watch Out for Those Tax Avoidance Transactions
• Professional Responsibility for Tax Professionals
• New Programs to Ensure Compliance

Fixing Defects in Your Retirement Plan: How to Take it to the Repair Shop

• General Information on the EPCRS
• Identifying the Types of Errors That Can Be Corrected
• The Error Correction Process from Error to Submission to Re-Qualification

The IRS Claims I Owe Them Money, What Do I Do?

• The Ability to Enter into an Installment Agreement
• Is Innocent Spouse Relief Available?
• The Use of an Offer in Compromise

“Intentionally Defective” Grantor Trusts – Boon or Bane?

Robert D. Kaplow

• How to Use for Client’s Advantage

• Typical Provisions

• The Maddin, Hauser, Wartell, Roth & Heller, P.C. “GREAT” Trust

Reports of the Family LLC’s Death Have Been Greatly Exaggerated

Geoffrey N. Taylor

• Why Family LLCs are Used in Estate Planning
• How the Courts Have Treated Family LLCs
• Structure of a Successful Family LLC

Creative Financing Using SCINS and Private Annuities

Richard F. Roth

• What is a SCIN?
• Private Annuity vs SCIN?
• Estate of Costanza – A Great New Case!

Keeping the Family Cabin in the Family

• Creating a Master Plan
• Transfers from the Senior to the Junior Generations • Ongoing Management of the Cabin