Highlights of 2009 UMtax Seminar

• Estate and Gift Tax update
• Worker classification cases in conjunction with MI UIA
• Collections: deadlines, methods & problem resolution
• Taxpayer compliance and standards of conduct for tax preparers
• Fast write-offs for certain capital expenditures
• Expanded net operating loss carry-back
• Exclusion of gain on sales of certain small business stock
• Estimated tax requirement modified
• COBRA credit
• Best Practice Updates
• Professional Ethics