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WEBINAR DETAILS
  

Michigan Corporate Income Tax: Unitary Business Group  

May 22, 2012

10:00 - 11:00am EDT

  

EXPERT PRESENTERS 

June Summers Haas and Lynn A. Gandhi, partners with Honigman Miller Schwartz and Cohn LLP.

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CERTIFICATION 

This webinar qualifies as one credit toward the Michigan Chamber's Basic or Advanced Tax Policy & Finance Compliance Certification Program and one continuing education credit under the guidelines of the Michigan State Board of Accountancy.

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Compliance Webinar

Issues Arising Under the Michigan Corporate Income Tax
The Unitary Business Group

Join us for this session which will focus on the unitary business group. You will learn about determining when a corporation enters and leaves the group, application of attribution of ownership rules and constitutional limitations on assertion of unity. The withholding rules for flow-through entities will also be reviewed, along with best practices for anticipating cash withholding, and related issues arising from filing a combined return. 

Remember, multiple employees can sit around one computer screen to view the webinar for one registration (one login).

 

Each webinar is recorded and archived online for three (3) later viewings. If you are unavailable during the live webinar, you can still register and view the archived webinar at a later date.

Webinar Agenda

  

THE UNITARY BUSINESS GROUP - BEYOND THE BASICS
    * Definition of Unitary Business
    * Control Test
    * Relationship Test
    * Unitary Group Structures
    * Beginning and Ending of Unity
    * Foreign Corporations and 80/20 Companies
    * Foreign Dividends
    * Elimination of Intercompany Transactions
    * Denial of Deductions From Nonunitary Affiliates

WITHHOLDING
    * Requirements for Non-Resident Individuals
    * Requirements for Corporation Members
    * Computation of Distributive Share
    * Information Requirements
    * Best Practices

ADMINISTRATION OF THE MBT
    * Return Due Dates, Estimates and Extensions
    * Penalties, Interest and Transition Rules
    * Combined Returns
    * Accounting Issues for CIT
    * Potential Areas for Litigation

Registration

$75ea Members / $95ea Non-Members

 

Your Organization ID*:    

 

*Registrants that enter this number in the Member ID box during registration will receive the member discount only if their organization is a current member of the Michigan Chamber of Commerce. There is no need to enter the number otherwise.

 

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