Independent Accountants Association of Michigan P.O. Box 398, Bath, MI 48808

PRSRT STD U.S. POSTAGE

PAID LANSING, MI

PERMIT #1096

GEAR UP and the IAAM Provide the Education that Insures Success and Profits!

GEAR UP ACA Update and Planning Seminar, June 22! GEAR UP Accounting and SSARS 21 Update, June 23! GEAR UP Business Entities Seminar, September 21 or 22! GEAR UP 1040 Tax Seminar, November 9-10 or 18-19!

Don’t Wait! Act NOW! The IAAM INSURES You are PREPARED in 2016!

Changes in small business accounting and growing responsibilities in the Affordable Care Act bring unique challenges and opportunity. Those who ACT will significantly grow their profits in 2015 and beyond.

IAAM Provides Tools to Profit from Your Action.

Invest in Resources that Guarantee Success!

Our GEAR UP Seminars provide in depth, targeted education that fully prepares you to handle every tax or small business accounting situation. These programs show you how to develop skills and services your competitors lack AND how to maximize your time and billings. Read more inside this brochure.

Our specially-developed resources help you grow skills and expand services so you can develop a diverse client base that grows year round revenues. Whether you need to earn your Enrolled Agent card, add tax representation services, provide healthcare savings under the ACA, expand your small busi-ness services, or secure discounts on practice aids, we provide the tools and support you need.

Join Today and Get 17 Months of Membership for Just $160! Join online at iaam.net or call us at 517-641-7505!

GEAR UP ACA Update and Planning Seminar

The Fastest-Growing Service Opportunity Since TRA ‘86!

One Michigan Location Only: Monday, June 22, 2015, Eagle Eye Golf Club, Bath, Michigan 8 CPEs in Federal Tax Education The 2015 tax filing season brought many headaches for practitioners due to the lack of information and fuzzy government guidance. Consequently, many business and individual clients were caught in a web of confusion, with many paying onerous penalties for non-compliance. The only way to avoid a repeat of past mistakes is education, effective planning, and action by early fall. This seminar delivers the information and guidance you need to avoid a repeat of this past season. Gear Up’s Tim Sundstrom will cover the Latest 2015 changes and developments; small employer insurance issues; avoiding the $100 per day fine; 2% S shareholder insurance; using the exchanges; the individual mandate and mandate exemptions; that tricky premium assistance credit; the employer mandate – confusion and traps; reporting requirements – the deadlines and when you really should complete the requirements; insurance discrimination – its more prevalent than first thought, and key net investment income tax traps to avoid. In addition, the IAAM has arranged a session by McNeal Lunenburg of Total Admin-istrative Services Corporation that covers many of the small business coverage issues and options employers have to not only avoid penalties but also save on healthcare costs. We’re also arranging a special session on the self-insurance option for busi-nesses — an option that has become more popular with its many cost saving and management features. The day will also include question-answer sessions throughout to address specific areas of concern practitioners have coming out of the 2015 filing season, and attendees are also eligible to attend a FREE GEAR UP update webinar in late December cov-ering any changes or developments that occur after the seminar, insuring you are fully prepared for 2016!

Seminar Fees: IAAM Active Mbr $197 IAAM Associate Mbr $187 Active Mbr Employee $197 Non-Member $247

Comprehensive Coverage of SSARS 21 for Small Business! GEAR UP Accounting Update Seminar One Michigan Location Only: Tuesday, June 23, 2015, Eagle Eye Golf Club, Bath, Michigan 8 CPEs in Accounting

Tax preparers and practitioners who have minimized or eliminated accounting services: TAKE NOTE! The small business accounting game has dramatically changed with adoption of SSARS 21 standards last fall. This session is an essential update for those offering accounting services, and it is a golden opportunity for those who got out of account-ing to jump back in with their Schedule C and business tax clients! SSARS 21 creates a new category of financial reporting: the compilation WITHOUT disclosures along with specific preparation guidance for qualifying small business clients. With the ARSC now determining that the preparation of a compilation is a bookkeeping function, these reports no longer require a report, EVEN IF THEY ARE PROVIDED TO OR USED BY A THIRD PARTY! In this session, GEAR UP’s Joe Santoro will cover the four points of “preparation” under SSARS 21; new guidance on proper notations and disclaimers on financial statement pages and transmittal letters; the seven preparation-specific requirements; new formats and wording for the engagement letter; compilation requirements based on the new engagement letter, and step-by-step walkthroughs on completing and documenting your work. In addition, Joe will discuss the latest in charging for this new service and why your Schedule C and business tax clients will jump at the chance to engage your accounting services. Joe will also cover all changes and developments in OCBOA standards including when the use of an OCBOA is appropriate; select-ing an OCBOA; general disclosures; significant accounting policies; cash basis (pure or modified); income tax basis; reporting and disclosure issues, and financial reporting framework for small and medium-sized entities. And as always, attendees walk away with a comprehensive reference guide filled with the valuable information to better serve a client’s accounting needs.

Seminar Fees: IAAM Active Mbr $197 IAAM Associate Mbr $187 Active Mbr Employee $197 Non-Member $247

Includes ACA Coverage and Tax Options for Small Business!

GEAR UP Business Entities Tax Seminar Monday, September 21, 2015, Eagle Eye Golf Club, Bath, Michigan Tuesday, September 22, 2015, Sheraton hotel, Novi, Michigan 8 CPEs in Federal Tax Education at Each Location

The Affordable Care Act threw you an unexpected curve in 2014 and many weren’t fully prepared to handle many small business issues. This seminar will cover all important aspects of ACA coverage options and tax savings! The session dissects the latest breaking news in tax law, whether it is coming from Congress, Treasury, or the Courts; review of the late 2014 tax extenders and current year indexed amounts; changes in law from 2014 to 2015 and beyond; capitalization and related changes in accounting methods now that the smoke has cleared; the latest revenue procedures; ACA provisions that affect both large and

small employers including medical reimbursement issues; new reporting forms for health care coverage including reporting requirements for those confusing Forms 1095-B and 1095-C; responsibilities for the employee/independent contractor issues (what are your responsibilities, options and reporting requirements?), and employee health coverage- what is reported and what is taxed on the W-2.

The session also focuses on the strengths and weaknesses of an S Corporation including law changes; final regulations on shareholder basis in debt; elections and late election penalty relief; IRS audit issues; in depth discussion of shareholder basis, at-risk basis, and distributions; in depth discussion of the four components of S Corp retained earnings; qualified S subsidiaries (QSubs) and disregarded entities; LLCs electing S Corp; disregarded entities in an S Corp, and S Corp tax traps, including built-in gain planning.

Seminar Fees: IAAM Active Mbr $197 IAAM Associate Mbr $187 Active Mbr Employee $197 Non-Member $247

The Nation’s Best Federal 1040 Seminar!

GEAR UP 1040 Tax Seminar Important Updates on Those Tough ACA Compliance Issues! Registration Includes Free Yearend Tax Update and Ethics Webinars! Two Convenient Locations: November 9-10, 2015, Sheraton Hotel, Novi, Michigan November 18-19, 2015, Eagle Eye Golf club, Bath, Michigan 16 CPEs in Taxation (3 federal tax update; 13 federal tax education)

Now that the dust has settled on the first ACA reporting cycle for 1040 compliance, GEAR UP will provide timely updates, sug-gested workflow procedures, and walkthroughs for handling ACA issues. In addition, presenters will cover tax law changes, court rulings, and IRS rulings that impact 1040 planning and preparation; updates on handling AMT; identity theft and tax re-turn fraud claims; wages and other income; deferred compensation; retirement issues from planning to savings opportunities; distributions; education planning issues; analysis of tax rates; handling interest and dividends; capital gains and losses; install-ment sales; passive and rental activities; sale of principal residence; debt forgiveness and foreclosures; personal tax credits; gambling income; foreign income, accounts and credits; filing status, dependents and the kiddie tax; divorce issues; adjust-ments to income; handling military issues; employee business expenses; decedent final income tax issues; handling pass-through entities; self-employment tax issues; Schedule C issues and traps, and much more! The two-day seminar comes with a 600-plus page reference guide filled with important information and a searchable CD so you can locate accurate information quickly during the preparation season. Best of all, presenters are practicing preparers just like you, so their presentations connect with the real life situations you encounter!

Seminar Fees: IAAM Active Mbr $325 IAAM Associate Mbr $305 Active Mbr Employee $325 Non-Member $400

REGISTRATION FORM: 2015 IAAM-sponsored GEAR UP Seminars COMPLETE ONE FORM PER EVENT ONLY * DUPLICATION IS ACCEPTABLE

To Register online, visit www.iaam.net.

Seminar Fee Clarifications: To qualify for the IAAM Active Member or Associate Member rate, registrants must have their dues paid in full at the time of registration. Active member employees must list the name of the IAAM Active Member on the registration form below to secure their special rate. On-site registration for any IAAM-sponsored seminar, if available, add $25 to the fee. Registration fee includes workbook, lunch, and liquid refreshments. Participants should bring paper, pens, pencils, and highlighters for note taking.

Seminar Refund Policy: Cancellations must be received no later than five (5) business days prior to the event. Cancellations made after that date will have applicable administrative fees deducted from the refund. “No Shows” to an event forfeit entire fee with materials mailed.

Seminar Schedule: Seminar registration for each seminar begins at 7:00 a.m.; class begins promptly at 8:00 a.m.; lunch at 11:45; class resumes at 12:45 p.m.; class adjourns at 4:15 p.m. Times subject to change with notification.

CPE Credits: The Independent Accountants Association of Michigan is an approved IRS CPE Provider and reports CPEs earned at IAAM events for those participants who provide a proper Preparer Tax Identification Number (PTIN). IAAM/GEAR UP Continuing Professional Education credits are accepted by the IRS, state boards of accountancy, and ACAT. Call 517-641-7505 with any questions.

Overnight Accommodations: Hotel accommodations for each event are included on the e-mail confirmation you will receive upon completion and payment of your seminar registration.

TO REGISTER: Fill out the information below, include payment (check/money order payable to IAAM, or credit card payment below), and mail registrations to IAAM, P.O. Box 398, Bath, MI 48808. Fax registrations with credit card payment information to 517-641-4402.

Please Circle One: IAAM Active Member IAAM Associate Member Active Member Employee Non-Member

(print clearly) REGISTRANT NAME: ______

ACTIVE MEMBER NAME (if registering as a member employee): ____________________________________________________________

MAILING ADDRESS: ______

CITY: ___ STATE: ZIP: ______

BUSINESS PHONE: ____________________________________________ PTIN: ______________________

(required if reporting CPE credits to the IRS; Example: P00011122)

E-MAIL ADDRESS: ______________________

ADDITIONAL MEMBER EMPLOYEE REGISTRANTS AND PTIN (if applicable; example: P00011122): 1. ________________________________________________________ 5. ________________________________________________________ 2. ________________________________________________________ 6. ________________________________________________________ 3. ________________________________________________________ 7. ________________________________________________________ 4. ________________________________________________________ 8. ________________________________________________________

SEMINAR PROGRAM AND DATE: __ ______

TOTAL FEE ENCLOSED: _______________________________________ Check # _________________________________________

(fees are located at bottom of each seminar description in this brochure)

CREDIT CARD PAYMENT (circle type of card): VISA MASTERCARD DISCOVER AMEX

ACCOUNT NUMBER: ______________

EXPIRATION DATE: ________________________ CREDIT CARD BILLING ZIP CODE: ___________________________________________________

CARDHOLDER SIGNATURE: ______

FOR ADDITIONAL INFORMATION, CALL IAAM AT (517) 641-7505

MAIL COMPLETED FORM AND CHECK (Payable to IAAM) TO: IAAM, P.O. BOX 398, BATH, MI 48808