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Presenter: Venar R. Ayar and 3 more

Seminar Date:

Seminar Location: Online

Register Now * Coordinator Registration Not Available.


Log into Webinar:               8:30 - 9:00 am EDT
Morning Session:               9:00 am - 12:00 pm EDT
Break:                                12:00 - 12:30 pm EDT
Afternoon Session:            12:30 - 4:00 pm EDT

Examining the Current State of Michigan Marijuana Law
M. Donovan

   Michigan Medical Marihuana Act (MMMA)
   Michigan Regulation and Taxation of Marihuana Act (MRTMA)
   Understanding the regulatory framework of legal marijuana in Michigan
   Federal conflicts and enforcement priorities
   Recent developments and a look ahead

Cannabis Business Licensing in Michigan
J. Fraser

   Licensing bodies
      • Department of Licensing and Regulatory Affairs (LARA)
      • Michigan Marijuana Regulatory Agency (MRA)
   Types of licenses and who can obtain them
      • Micro-growers        • Processors
      • Transporters          • Other
      • Designated consumption establishments
      • Growers                 • Provisioning centers
      • Safety compliance facilities
   Prequalification and background checks
   Application timing and procedures
   Licensing fees
   Combining licenses
   Restrictions and limitations

Operating a Legal Marijuana Business in Michigan:
Practical and Legal Challenges
S. Roberts

   Banking and financing challenges (Banking Secrecy Act, FinCEN)
   Corporate formation and entity selection
   Safe cash handling procedures
   Form 8300 reporting requirements
   Inventory accounting
   Trademark protection
   Insurance issues

Tax Planning for Marijuana Businesses
V. Ayar

   State and local tax issues
   Federal tax considerations
   Understanding IRC 280E
   Recent developments in Michigan marijuana taxation

Legal Marijuana in Michigan: Municipal Considerations
S. Roberts

   Community responses to adult-use marijuana establishments
   Understanding municipal authority
   Opt-out/opt-in requirements
   Zoning considerations
   Medical marijuana facility ordinance issues
   Local regulation of recreational marijuana businesses

Webinar Instructions

Each webinar session earns continuing education credit and can be registered for individually. All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.

Certificates of completion will be provided for each webinar attended and will be sent via email in PDF form about five business days after the conclusion of the series.

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.

GoToWebinar App requirements: 
Windows 7 - 10 or Mac OSX Mavericks (10.9) - macOS Catalina (10.15)

Web Browser:
The two most recent version of the following browsers:
Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge
Internet Explorer v11 (or later) with Flash enabled

Internet connection:
 Minimum of 1Mbps       Hardware: 2GB RAM or more

For more information, visit the Support section at www.gotowebinar.com

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys

     7.0 CPE Credits

Michigan Attorneys
     6.0 CLE Hours

Continuing Education Credit Information

This webinar is open to the public. This intermediate level, group online course offers accountants 7.0 CPE hours, based on a 50 minute hour, in the field of Specialized Knowledge. A basic level understanding of the legal marijuana industry is recommended, and no advance preparation is required.

HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Sponsor No. 103015.

This course offers a continuing legal education opportunity to Michigan attorneys. Continuing legal education is not mandatory in Michigan.

Course completion certificates will be awarded to participants who complete the webinar in its entirety, respond to all the verification prompts during the instruction, and earn a score of 80% on the quiz that follows the instruction (multiple attempts allowed).


Venar R. Ayar

Ayar Law

Mr. Ayar is the principal attorney and founder of the firm, which is strictly a tax law firm. It focuses only on IRS and Michigan tax resolution for both businesses and individuals. Mr. Ayar has handed a multitude of cases, including tax audit defense; negotiating favorable settlements for back taxes (offers in compromise); setting up tax payment plans (installment agreements); arranging release of both tax liens and levies; defending criminal tax fraud cases; and advising those with foreign bank accounts who have not complied with reporting requirements.

Michelle R.E. Donovan

Shareholder with Butzel Long (Bloomfield Hills)

As a member of the Corporate and Real Estate Department, Ms. Donovan represents clients both locally and nationally in all areas of real estate, including mortgage and deed fraud, construction liens, eminent domain, property tax appeals, title insurance, and municipal issues.  She has extensive experience with Michigan’s Medical Marihuana Facilities Licensing Act (“MMFLA”) and has successfully assisted clients with the process for applying for pre-qualification and license qualification status.  She obtained the first licensed provisioning center in Oakland County.  She is chair of the firm’s Cannabis Law Specialty Team and is frequently in the media for her expertise and knowledge.

John W. Fraser

Team Leader – Cannabis Law Division, Grewal Law PLLC

Mr. Fraser is an associate at the firm. His practice focuses on marijuana law, sexual abuse litigation, criminal defense, and appellate law. Mr. Fraser serves as secretary/treasurer of the Marijuana Law Section of the State Bar of Michigan and as an adjunct professor at Western Michigan University Cooley Law School, where he teaches marijuana law. Mr. Fraser graduated from Michigan State University College of Law, summa cum laude, and was ranked first in his class.

Scott F. Roberts

Scott Roberts Law

Mr. Roberts is the managing partner of Scott Roberts Law, a full-service cannabis business and real estate law firm representing cannabis companies throughout the State of Michigan. Scott Roberts Law has been practicing cannabis business law since the passage of the MMFLA and has helped its clients take their projects from the conceptual stage to fully licensed and operating facilities. Specifically, the firm specializes in state and municipal licensing, complex corporate and real estate transactions, and MMFLA / MRTMA compliance issues.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more people each: $199.00

Each registration includes one copy of a manual prepared by the seminar speakers.