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The Institute of Continuing Legal Education
We are the leading provider of how-to solutions that harness the wisdom of Michigan's leading practitioners. Our practical tools save you time and give you confidence in the advice you're giving.
Meet Our Contributors
Wayne D. Roberts
Varnum LLP
Grand Rapids
Wayne D. Roberts is a tax attorney who practices in the areas of federal and state tax litigation, tax planning, civil and criminal tax defense, and tax aspects of mergers and acquisitions. He has represented closely held businesses, Fortune 1000 companies,...


News From ICLE
NEW! ICLE Helps You Save on Malpractice Insurance
Learn More

NEW Custody Certificates—Entirely Online
Through Judgment and Postjudgment


Meet Our Contributors
Wayne D. Roberts
Varnum LLP
Grand Rapids
Wayne D. Roberts is a tax attorney who practices in the areas of federal and state tax litigation, tax planning, civil and criminal tax defense, and tax aspects of mergers and acquisitions. He has represented closely held businesses, Fortune 1000 companies,...


News From ICLE
NEW! ICLE Helps You Save on Malpractice Insurance
Learn More

NEW Custody Certificates—Entirely Online
Through Judgment and Postjudgment