Newsletters & Publications Archive

The Act makes many changes, including taxing income from pensions and other types of retirement plans.  This articles summarizes those changes.

On July 20, 2011, Gov. Rick Snyder signed legislation that changes the arbitration process and should result in more realistic agreements. This legislation amends Act 312 to do the following...

"Condemnation" allows Michigan governmental authorities to acquire private property, usually real estate, for "public purposes" such as the construction of roads, sewers, drains and transmission lines, without owner consent.

In the last few years, immigration reforms and increased enforcement have been the topics of extensive debate.

In many cases, disputes between insurance companies and the businesses they insure can be avoided. Consider discussing these topics with your agent.

Entering into contracts is an important part of every agribusiness. No one enters into a contract expecting it to go sour but sometimes they do...

The tumultuous world economic and political climate has had a profound effect on oil and gas exploration activities in Michigan.

Did you know that the Michigan Department of Agriculture and the Food Export Association of the Midwest offer a 50 percent cost reimbursement on certain pre-approved eligible international marketing and promotional activities for Michigan small to medium sized businesses?

Succession planning is the process of formally transitioning management and ownership of an agricultural business from one generation to the next.

Blogging has become a tool for companies that are marketing, as well as for employees who are bent on revenge.

The Genetic Information Nondiscrimination Act of 2008 (GINA) took effect for employers on Nov. 21, 2009.

The DOL recently issued guidance that extends the grace period for amending non-grandfathered group health plans to comply with certain provisions of the new internal claims and appeals procedures.

Senators Herb Kohl and Mike Enzi introduce new legislation to the Senate Finance Committee designed to protect retirement savings in 401(k) plans.

Group health plans that offer prescription coverage to Medicare eligible participants must provide notices to participants advising them whether their drug coverage is creditable or non-creditable.

As employers work to evaluate the impact of the Patient Protection and Affordable Care Act on their workers, insurance needs and balance sheet, many are wondering if and when the PPACA will apply to them.

The IRS requires that qualified plans report certain information relating to participants with deferred vested benefits in a qualified deferred compensation plan.

The United States Supreme Court recently held that for purposes of ERISA Sec. 502(a)(1)(b), the terms of a summary plan description cannot be enforced as terms of the plan it summarizes.

The IRS has recently identified compliance with the universal availability requirement as a recurring problem during its audits of Code Section 403(b) tax deferred annuity plans.

Foster Swift is pleased to announce our new "PA 4 Team." - a team focused on helping financially challenged municipalities and school districts, emergency managers, bond trustees, and others understand and use Michigan’s recently enacted Public Act 4.

Another month, another slew of activity on the medical marijuana front across Michigan. This article highlights two recent events from the Michigan Attorney General’s office.

The Michigan Court of Appeals recently handed down a decision that is important for any municipality that holds special meetings or goes into closed session to discuss pending litigation.

This article is a follow-up to an earlier article in April where we discussed various issues facing three likely entities that might take the lead in creating an ACO.

More than $8 million in disaster assistance will be issued to livestock, honeybee, and farm-raised fish producers that suffered losses in 2010 because of disease, adverse weather, or other conditions.

On April 27, 2011, the Environmental Protection Agency (EPA) issued draft guidance for the Clean Water Act.

Increased urbanization puts livestock farms closer than ever to highways and population centers, heightening the risk of accidents and resulting liabilities.

The Michigan Department of Agriculture & Rural Development authorized a referendum to establish a Michigan Wheat Program, to be conducted June 20, 2011 through July 1, 2011.

Certain cafeteria and health care reimbursement plan amendments must be adopted by June 30, 2011. 

A municipality may not condition providing utility services to tax-foreclosed property by demanding that a buyer of tax-foreclosed property pay delinquent utility-service charges that the former owners of the foreclosed property incurred.

On June 4, 2011, a federal district court ruled that the Michigan Department of Community Health must give over documents that the federal drug enforcement agency asked for involving 7 persons who applied for medical marijuana caregiver and patient cards.

GINA prohibits the use of genetic information in making employment decisions, restricts employers from asking for, requiring, or buying genetic information, and strictly limits the disclosure of genetic information.

Answer to an intriguing question that involves the intersection of employer rights and medical marijuana patient rights.

Recent federal court decisions have held that purchasing a competitor's trademark as a Google Adword tag can constitute trademark infringement.

Brazil should be part of your international growth strategy. Brazil is the fifth largest country in the world in terms of population and size.

As with many U.S. Visas, the H-1B's availability is limited by a quota system, subject to certain exceptions. As of the last cap count dated May 5, 2011, 54,800 visas remain available.

There are significant legal restrictions on how you can solicit investors.

The amount of money invested in Michigan companies in 2010 was higher than in any other year except 2008.

The IRS has published guidance that might exempt your business from the new requirement to report the cost of health care on your employees' Forms W-2.

Effective January 1, 2012, the Corporate Income Tax will impose a flat 6% tax on the Michigan apportioned income of businesses that are taxed as C corporations for federal income tax purposes. 

Small employers may soon expect to see provisions in their health plan policies requiring them to make minimum contributions to their employees' premiums as a result of a recent Michigan Supreme Court decision.

The Michigan Court of Appeals upholds Administrative Rule 2196 issued by Department of Environmental Quality.

Fifth Circuit Court of Appeals vacats portions of the EPA’s 2008 Rule that required Concentrated Animal Feeding Operations that propose to discharge to apply for a National Pollutant Discharge Elimination System permit, and the provisions imposing liability for failure to apply for a permit.

USDA’s Natural Resources Conservation Service announced that funding is available for certified organic producers and those transitioning to organic production to implement resource conservation practices.

135 projects in 40 states, Puerto Rico, and the Western Pacific will be financed through $234 million in USDA Rural Development’s Community Facilities Program loans and grants.

Authorized by the 2008 Farm Bill, BCAP provides incentives to eligible farmers, ranchers, and forest landowners for producing biomass corps for heat, power, bio-based products and biofuels.

Under the H-2A program, agricultural employers who anticipate a shortage of domestic workers can petition the U.S. Citizenship and Immigration Service to bring foreign workers to the U.S. to perform agricultural labor or services of a temporary or seasonal nature.

Municipalities should take note of a recent federal agency decision to levy a large fine – just over $4.3 million dollars.

Most employers, including municipalities, recognize that once an employee is hired, there are many factors to consider before terminating even an at-will employee.

Unanimous panel of the Michigan Court of Appeals hands down a published opinion that a no-fault insurer is liable under MCL 500.3107(1)(a) for conservator fees incurred for the management of an accident victim’s affairs.

Attorney General Bill Schuette has chimed in to support a county prosecutor’s decision to prosecute a medical marijuana user for driving with the presence of marijuana in the user’s system.

The Federal Trade Commission and the Department of Justice's response to Accountable Care Organizations is not surprising:  more regulation.

Many are concerned that current fraud and abuse laws would prevent the development of ACOs and their benefits of higher quality medicine and lower costs.

When Section 3022 of the Patient Protection and Affordable Care Act was passed it became clear that in order to establish a Medicare Shared Savings Program, it would take health care practitioners to combine in networks, partnerships or joint ventures with tax-exempt hospitals or health systems to obtain the coverage necessary to achieve the government's goals:  higher quality and health care savings.

While the Patient Protection and Affordable Care Act may be a year old, one of the provisions that may have the greatest impact on the health care industry has received hardly any attention from the media or lawmakers.

Agriculture Secretary Tom Vilsack announced that $15 million is available to United States asparagus producers.

General sign-up 41 for the Conservation Reserve Program (CRP) began on March 14, 2011 and will end on April 15, 2011.

On March 3, 2011, the Dairy Industry Advisory Committee voted to approve a final report to submit to Secretary Vilsack.

Governor Rick Snyder’s first bill signings turned the Michigan Agriculture Environmental Assurance Program (MAEAP) into law.

The Michigan "Animal Running at Large" Act imposes absolute or strict liability on the "owner" of cattle, horses, sheep, swine, mules, burros, or goats that trespass onto the property of another and cause property damage.

Michigan Governor Rick Snyder has proposed a replacement for the largely unpopular and complex Michigan Business Tax.

Governor Rick Snyder’s proposed budget for fiscal years 2012 and 2013 includes cuts to Michigan agriculture programs.

Many plans, in particular 401(k) plans, allow the participants to direct the investment of the amounts allocated to their respective accounts.

The U.S. Department of Health and Human Services’ Office for Civil Rights recently imposed a civil monetary penalty of just over $4.3 million against Cignet Health of Prince George’s County in Maryland.

The WPA makes it illegal for an employer to discharge, threaten, or otherwise discriminate against an employee regarding the employee’s compensation, terms, conditions, location, or privileges of employment because the employee reports or is about to report a violation or a suspected violation of a law or regulation to a public body.

Many governmental and nongovernmental nonprofit employers maintain retirement plans that are described as "403(b) Plans."

In late December, the EEOC issued a news release confirming that it has filed a nationwide suit against Kaplan Higher Education Corporation.

Qualified retirement plans, such as 401(k) Plans, ESOPs, Profit Sharing Plans and other retirement plans, virtually always provide a benefit payable to a beneficiary following the participant’s death.

Staub v Proctor Hospital reminds us that job protections for military personnel are not limited to leave issues or re-employment rights under the Uniformed Services Employment and Reemployment Rights Act of 1994.

Any individual or business with a potential claim for damages against the state or a state agency must pay careful attention to the deadline for filing claims or notices of intent.

The U.S. Court of Appeals for the Sixth Circuit found that a municipal employer did not violate its employees’ legal rights by requiring workers returning from sick leave or restricted duty to submit a doctor’s note disclosing the "nature of the illness" to their immediate supervisors.

Municipalities should note a new law just passed that might provide for a workable, creative option to help get funding for public projects.

The Michigan Court of Appeals held that a contractor’s construction lien was invalid because the contractor failed to record the lien within 90 days after the last furnishing of labor or material for the improvement.

In a published opinion issued on March 10, 2011, the Michigan Court of Appeals applied the "Koski" rule.

Investing in your business in 2011 may afford additional tax benefits.

Foreign investors who may not satisfy the requirements for an EB-5 Immigrant Visa (, should consider applying for an E-2 Treaty Investor Visa.

Companies should exercise considerable care before making sales to purchasers based in certain foreign countries.

State tax laws have not kept pace with the rapid growth of cloud computing.

Your venture capital investment may qualify for a new Michigan tax credit that is designed to encourage participation in venture capital funds and angel investor groups. 

Recent changes to Michigan's Limited Liability Company Act made by Public Act No. 290 of 2010 may affect your limited liability company. 

On February 17, 2011, Governor Rick Snyder proposed restructuring Michigan's tax system.

A federal judge ruled on February 11, 2011, that the Michigan Medical Marijuana Act does not preclude private employers from terminating employees for use of the drug.

In a published case handed down on February 15, 2011, the Michigan Court of Appeals unanimously affirmed the trial court's grant of summary disposition in favor of a teacher who was injured in an automobile accident and sought wage loss benefits.

In his State of the State address January 19th, Governor Rick Snyder called for legislative changes to the statute governing the appointment and powers of emergency financial managers for financially distressed Michigan local governments and school districts.

Another month, another flurry of activity on the Medical Marijuana Act front.

There are two noteworthy developments in February 2011 regarding a possible revival of the federal Build America Bonds (BABs) program, as anticipated in our January 2011 Bond Counsel Corner article, "Updates on Federal Tax Laws Affecting Municipal Bonds."

Many municipalities employ drivers to perform safety-sensitive functions. What if one of these drivers arrives at work and appears to be under the influence of alcohol or a controlled substance?

Most claims for damages against the state or its departments, commissions, boards, institutions, arms or agencies must be filed in the Court of Claims in Ingham County.

On January 21, 2011, the City of Pontiac filed a class action lawsuit against Blue Cross Blue Shield of Michigan and 21 hospitals and health systems. 

The Centers for Medicare & Medicaid Services ("CMS") has recently proposed the much anticipated Long Term Care regulations related to Hospice Services.

In conjunction with a step-up in other fraud and abuse enforcement activities, CMS recently announced new screening procedures, which will be applicable to newly enrolling providers and suppliers as well as to providers and suppliers who are currently enrolled in Medicare, Medicaid and CHIP who revalidate their enrollment information.

Registration for the electronic health record ("EHR") incentive programs with Medicare and Medicaid in Michigan began on January 3, 2011. 

The Red Flags Rule requires "creditors" to address the risk of identity theft by implementing and updating identity theft programs that identify, detect, and respond to potential identity theft problems.

The power of "eminent domain," or "condemnation," allows governmental authorities in Michigan, including townships, to take private property for public purposes, without the owner’s consent.

Unions can demonstrate majority status either through voluntary recognition or an election.

For decades, Michigan courts have held that a zoning ordinance that prevents extraction of natural resources is invalid unless "very serious consequences" would result from the proposed extraction.

The bill encountered controversy, did not progress, and died in the 2009-2010 session of the Legislature that ended in December.

The Court of Appeals rejected a claim that a township was excluding commercial uses where there are many commercial uses in the neighboring city and some of those uses were formerly in the township before the city annexed the land on which they exist.

Michigan’s recently enacted Property Assessed Clean Energy (PACE) Act made Michigan one of the 22 states that allow municipal units to fund loans to commercial and industrial property owners for energy efficiency projects.

A new law signed by Governor Granholm in December 2010 – Public Act 321 – may provide some relief for Michigan municipalities facing severe budgetary challenges meeting their payment obligations on outstanding bonds.

Municipalities frequently are asked to determine if a landowner is eligible for a hardship or poverty exemption from property taxes.

A listing of noteworthy federal income tax-related bond provisions that were enacted in the American Recovery and Reinvestment Act of 2009 (ARRA) or other past federal tax legislation.

For thirty years, anyone forming a corporate insurance agency in Michigan had to include "agency" in its name if it wanted to also use "insurance" in its name.

The recently passed Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 ("2010 Tax Relief Act") reduced the employee-share of the Old-Age, Survivors, and Disability Insurance Program ("OASDI") portion of social security taxes from 6.2% to 4.2% of wages earned in 2011 up to the taxable wage base of $106,800.

The Regulations Under the Genetic Information Nondiscrimination Act of 2008 (GINA) became effective January 10, 2011 for private employers (and certain other entities) with 15 or more employees.

Recently published IRS Notice 2011-1 delays the effective date of the Patient Protection and Affordable Care Act's (PPACA) nondiscrimination provisions.

In a recent published opinion, the Michigan Court of Appeals emphatically confirmed the protection against disclosure for credentialing and privileging files maintained by hospitals.

Basic liability insurance policies, such as homeowner’s liability insurance policies, are generally designed to protect people against claims brought by others who have suffered personal injury or property damage. 

When a loose horse collides with a car or truck, legal battles can follow.

On Friday, December 17, 2010, President Obama signed into law the "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010."

Three separate bills introduced in the Michigan House of Representatives propose changes to Michigan’s Statewide Smoking Ban that became effective May 1, 2010.

Social media is proliferating in the workplace. Facebook, My Space, Linked In, and Twitter have become commonplace on employees’ cell phones and computers. Blogging has become a tool for marketing, as well as for revenge.

The Drug Enforcement Administration recently issued a policy statement intended to provide guidance regarding the proper role of a duly authorized agent of a DEA-registered individual practitioner in connection with the communication of controlled substance prescriptions to a pharmacy.

On October 20, 2010, the U.S. Department of Labor published a final regulation implementing new disclosure requirements for participant-directed individual account plans.

Employer-provided cell phones and other similar telecommunications devices are no longer subject to heightened substantiation requirements under Internal Revenue Code Section 280F(d)(4) in order to be excluded from an employee’s taxable income as a working condition fringe benefit under Code Section 132(d).

Due to several recent changes in employment law, we highly recommend that all employers update their employee handbooks as soon as possible.

All long term care facilities that work with hospices: consider yourselves warned. Surveyors will be coming, scrutinizing your agreements with hospices, and handing out citations for non-compliance.

Sponsors of qualified retirement plans should note certain approaching deadlines for amending their plans.

In late November, Governor Granholm approved of HB 6224 making it law.

On November 26, 2010, the IRS issued guidance for 401(k) and 403(b) plans that permit "in-plan Roth rollovers." 

For the first time since the legislature amended the overweight truck law in Michigan in 2006, the Court of Appeals issued a ruling interpreting the proper manner in which to weigh a vehicle that had its axles raised in order to negotiate a turn.

The grandfathered health plan regulations issued this past summer contained rules for determining when changes to a group health plan would cause the plan to lose its grandfathered status.

It is improper and an abuse of a trial court's discretion to require that a plaintiff or his/her attorneys be notified and allowed to attend a defense attorney's meeting with a plaintiff's treating healthcare providers during personal injury litigation.

The Final Regulations of Title II of the Genetic Information Nondiscrimination Act (GINA) were issued on November 9, 2010 and become effective 60 days later on January 10, 2011.

In what has become an increasing trend, a plaintiff in a personal injury suit has been ordered to produce otherwise "private" postings on her Facebook and MySpace social networking profiles.

Municipal boards, commissions, Zoning Board of Appeals and many municipal committees are subject to the Open Meetings Act.

The IRS has announced the cost-of-living adjustments applicable to pension plan limitations for 2011.

Many Michigan municipalities with outstanding bonds are subject to continuing disclosure agreements (CDAs) they entered into at the closing of their bond issues.

Since the issuance of our Fall 2010 Employment, Labor & Benefits Quarterly, the IRS, on October 12, 2011, announced that it will postpone until 2012 the new reporting requirement that employers report the cost of coverage under an employer-sponsored group health plan.

Beginning January 1, 2011, face-to-face certification and recertification visits with home health and hospice patients will no longer be simply good practice.

On July 19, 2010, Michigan Senate Bills 026, 027, and 028 were enacted to allow physician assistants to join professional service corporations and professional limited liability companies with physicians or podiatrists who perform the same professional services that the PA performs.

Michigan’s new "Super Drunk" law takes effect October 31, 2010.

Municipalities across the state are considering how, if at all, they can – or should – regulate marijuana use and distribution centers.

On September 28, 2010, the Michigan Court of Appeals extended the "Koski" rule to hold that an insurer must show actual prejudice from an insured's failure to join uninsured parties in her suit against the insurer for uninsured motorist (UM) benefits in order to enforce the policy provision requiring such joinder.

In estate planning, clients sometimes overlook the difficulties and conflicts their children may face in dealing with their tangible personal property after their death.

Even the most well-laid plans can go awry. Once your estate plan is in place, avoid these common pitfalls.

There is no federal estate tax for decedents dying in 2010 unless Congress enacts legislation to reinstate the tax.

Parents are becoming increasingly concerned with what will happen to assets they leave to their children through trusts, wills, and beneficiary designations.

The Herrick District Library has succeeded in its circuit court action challenging the State Aid Rules enacted by the Department of History, Arts and Libraries and the Library of Michigan. 

Nonqualified deferred compensation arrangements were required to comply, in writing, with the highly technical rules of Internal Revenue Code Section 409A ("Section 409A") effective as of January 1, 2009.

The Uniformed Services Employment and Reemployment Rights Act of 1994 applies to all public and private employers in the United States, regardless of size.

For employers interested in hiring a foreign worker for a "specialty occupation", an H-1B Employment Visa is an option with a number of very attractive features:

The IRS recently issued guidance regarding whether paid time off ("PTO") credits donated under an employer-sponsored leave-sharing program are taxable to the donor employee if the donation is made by waiving the PTO credits before the PTO is earned.

Thousands of Americans lose health care coverage each year due to rescissions.

The Sixth Circuit recently broke precedent and joined a number of other U.S. circuit courts by preventing an ERISA plan administrator from correcting an inaccurate benefit calculation.

Each participant in a retirement plan is often given the opportunity to invest his or her plan account balance in various investment vehicles.

The Sixth Circuit Court of Appeals, the federal appeals court that governs Michigan, recently addressed the ability to transfer a pregnant employee to a light duty position without the transfer constituting an adverse employment action.

The IRS recently issued IRS Notice 2010-59 clarifying the definition of a qualified "medical expense" under the Patient Protection and Affordable Care Act.

The USERRA applies to all public and private employers in the United States. So it applies to counties, cities, townships, and villages.

In an unpublished opinion, the Court of Appeals held that a deficient notice of intent, filed before the 2004 amendment of MCL 600.5856, may be amended.

The U.S. Department of Labor recently published new regulations that affect 401(k) plans and 403(b) plans that are subject to ERISA.

Generally, when a physician terminates a relationship with a patient, he or she must be careful to avoid patient abandonment and discriminatory termination claims.

Now, the attainment of these goals is to be the primary focus of so-called state sponsored "Exchanges" administered by a state government agency or non-profit organization.

We all have heard the phrase “in the good old days, we just shook hands and had a deal.” To be clear, a verbal agreement can create a binding contract in many cases. But experience showed that verbal agreements presented problems too, often times by leaving important terms undefined.

The MDEQ lacks the power to require a township to install a sanitary sewer system where there is widespread failure of private septic systems resulting in contamination of lake waters.

In published national rankings for 2009, Foster Swift ranked 40th in the "Top 100 Bond Counsel: Short Term Issues"

In the much-anticipated decision in Regents of the University of Michigan v Titan Insurance Company, the Michigan Supreme Court overturned Liptow v State Farm and Cameron v ACIA...

A new land-grab is occurring on the World Wide Web.

For employers interested in hiring a foreign worker for a "specialty occupation", an H-1B Employment Visa is an option with a number of very attractive features...

Companies should exercise considerable care before transferring potentially hazardous materials, such as paints, solvents, chemical agents and empty storage drums, to third parties.

U.S. exporters may be able to reduce their U.S. effective tax rate by establishing an IC-DISC.

In a 4-3 decision handed down on July 31, 2010, the Michigan Supreme Court has held that "Kreiner v Fischer, was wrongly decided because it departed from the plain language of MCL 500.3135, and is therefore overruled."

The new health care reform law, the Patient Protection and Affordable Care Act, makes numerous changes to the tax law, including creating new taxes and credits, increasing other taxes, making insured health benefits taxable to the extent that they are discriminatory, modifying certain deductions, and changing the tax rules that apply to health savings accounts and spending arrangements.

As you likely know, Michigan's new texting ban went into effect July 1, 2010. The new law prohibits...

The Patient Protection Portability Care Act requires the distribution of certain notices describing changes that take effect for plan years beginning on or after September 23, 2010.

In a recent decision, the Michigan Supreme Court held that the federal HIPAA medical privacy law does not prohibit ex parte interviews of treating physicians by defense counsel as long as reasonable efforts have been made to secure a qualified protective order.

PPACA provides that certain group health plans and health insurance coverage in existence on March 23, 2010 are subject to only certain provisions of the PPACA.

In a 4-3 decision handed down on July 8, 2010, the Michigan Supreme Court has ruled that the Commissioner of Insurance does not have the authority to promulgate rules that ban the use of credit reports to establish discounted premiums for automobile and homeowner's insurance policies.

In recent months, bankruptcy filings have increased dramatically. Though some economic indicators show improvement, data suggests more bankruptcy filings will occur in 2010 than in 2009.

Public employee unions have existed in Michigan since the 1930s, but beginning in 1947, were prohibited from striking upon passage of the Hutchinson Act, which imposed serious penalties on strikers.

The Patient Protection and Affordable Care Act, as amended, ushers in a new, much larger dimension of meaning for terms such as "Compliance", "Compliance Plan", "Compliance Program", and the like.

The Affordable Care Act provides that certain group health plans and health insurance coverage existing as of March 23, 2010, are subject only to certain provisions of the Affordable Care Act.

As you may know, Michigan’s new texting ban went into effect July 1, 2010.

A pending bill in the Michigan Legislature may offer some relief to municipalities with outstanding bonds payable from special assessments that have not been paid.

Family-owned companies make up eighty-nine percent of all business and employ sixty percent of all U.S. employees.

A zoning ordinance that merely lists uses eligible for a special use permit (SUP) generally does not comply with Michigan zoning laws.

On June 22, 2010, the Michigan Court of Appeals unanimously affirming the trial court's decision that the MCCA is not required to indemnify a No Fault insurer for PIP benefits paid over the statutory threshold.

Michigan’s smoking ban became effective on May 1, 2010...this new law will impact municipalities directly.

In 2006, Henry Ford Hospital provided medical services to Travion Hamilton for severe injuries that he sustained when a stolen Jeep Cherokee in which he was a passenger struck a utility pole.

A very small section of the Patient Protection and Affordable Care Act (PPACA) makes some major changes in Form W-2 reporting which will impact employers in the near future.

HHS recently issued its first guidance on the topic of drafting a "Risk Analysis."

Effective May 11, 2010, the U.S. Citizenship and Immigration Services (USCIS) began issuing a new, redesigned Permanent Resident Card, commonly known as the "Green Card."

Bankruptcies involving individuals and companies are up in 2010. Though some economic indicators show improvement, data suggests more private bankruptcy filings will occur in 2010 than in 2009.

Pursuant to EPA federal regulations, beginning on April 22, 2010 individuals and contractors performing renovations, repairs, or painting activities in homes, child-occupied facilities, and schools built before 1978 must be certified and follow specific work practices to prevent lead-based paint contamination.

Early retirees are individuals age 55 and older who are enrolled in a certified employment-based plan, and not eligible for coverage under Medicare.

On April 26, 2010, our Sixth Circuit issued a decision in the case of Alonso v Huron Valley Ambulance, Incorporated.

Section 1558 of PPACA amends the Fair Labor Standards Act by prohibiting discrimination against an employee who...

The recently enacted healthcare reform act signed into law by President Obama on March 23 amends the Fair Labor Standards Act to require employers to provide "reasonable" breaks for nursing mothers to express milk for their infants for one year from the child’s birth.

Do you need a written Handbook policy about GINA? How does GINA affect your wellness program?

The IRS has just announced that during the week of May 17, 2010, a letter was sent by its Employee Plans Compliance Unit (EPCU) to 1,200 sponsors of 401(k) plans. 

Build America Bonds (BABs) are taxable municipal bonds, authorized under the American Recovery and Reinvestment Act (ARRA) on February 17, 2009.

In Robinson v City of Lansing, __ NW2d __ (2010), the Michigan Supreme Court examined the issue of whether MCL 691.1402a(2)...applies to sidewalks adjacent to state highways or only to sidewalks adjacent to county highways.

In Briggs Tax Serv, LLC v Detroit Public Sch, __ NW2d __; __ Mich __ (2010), the Michigan Supreme Court examined the meaning of MCL 211.53a.

The Patient Protection and Affordable Care Act as amended ("PPACA") made several changes to cafeteria plans. Some of the most significant changes are summarized below.

While much of the discussion concerning the Health Care Reform Act has addressed private health insurance reforms, there have been significant changes to the Medicare and Medicaid statutes concerning fraud and abuse.

Section 6003 of the health care reform act amends the in-office ancillary service exception under Stark.

On March 30, 2010 the Michigan Court of Appeals clarified the relationship between Notices of Intent and the allegations later allowed in a complaint and eventually presented to a jury.

In U.S. ex rel. Radcliffe v. Purdue Pharma, the Fourth Circuit for the U.S. Court of Appeals enforced a release barring a qui tam action where the government had declined intervention.

If you were wondering whether the COBRA subsidy obligation expired on March 31, 2010, Congress has rather belatedly decided that it hasn't.

The Worker, Homeownership, and Business Assistance Act of 2009 allows businesses that had a net operating loss in 2008 or 2009 to use those losses to recoup taxes paid in the prior five years.

Effective May 1, 2010, smoking will be banned in all public places, including places of employment.

If your company is considering a merger, acquisition or internal corporate restructuring, it is important that intellectual property contracts (such as software licenses) be carefully reviewed to determine if the merger may have an effect on the surviving company’s ability to use the software or other intellectual property.

The recently enacted Hiring Incentives to Restore Employment (HIRE) Act may benefit your business with tax savings.

On March 30, 2010 the Michigan Court of Appeals held that a medical malpractice Notice of Intent ("NOI"), which is mandated by statute as a means to encourage pre-litigation settlement, need not be as detailed and specific as the allegations in the complaint.

Since 1969, hospitals have been able to claim an exemption from federal income taxes under § 501(c)(3) of the Internal Revenue Code ("Code") based upon meeting the "community benefit" standard articulated by Revenue Ruling 69-545.

The Federal Communications Commission (FCC) just set new rules that directly impact how a municipality can act on a request to locate wireless cellular facilities in the municipality.

In a published opinion issued March 16, 2010, the Michigan Court of Appeals held that an injured person cannot be denied work loss benefits based on an employer's failure to provide a sworn statement of the injured person's earnings, nor does the injured person's failure to file tax returns preclude work loss benefits.

The Michigan Court of Appeals approved for publication its per curiam January 26, 2010 decision in Doe v Citizens Insurance Company of America, et al (Court of Appeals No. 288776).

The court held that the statute mandated that the required language must appear on both the declarations page and the certificate of insurance.

Congress recently approved an additional extension of the COBRA subsidy eligibility period for certain involuntarily terminated employees. 

Nonqualified deferred compensation arrangements are required to comply, in writing, with the highly technical rules of Internal Revenue Code Section 409A ("Section 409A") effective as of January 1, 2009.

In a recent published opinion, the Michigan Court of Appeals held that a condominium project developer’s convertible property (property that the developer retained the right to convert, contract, or otherwise develop for a six year period) could not be separately valued and assessed for taxation purposes.

Federal law requires that participant contributions to a 401(k) plan be promptly deposited into a qualified trust that is established to hold qualified plan assets.

On February 17, 2010, most of the Health Information Technology for Economic and Clinical Health Act ("HITECH") became binding on the health care industry.

ESOP fiduciaries, generally the ESOP committee or the ESOP trustees, must make several decisions on behalf of the ESOP and may be subject to legal exposure if their decisions are not consistent with ERISA.

On January 29, 2010, the Department of Labor, the Department of the Treasury, and the Department of Health and Human Services jointly issued interim final regulations for the Mental Health Parity and Addiction Equity Act ("MHPAEA").

Effective May 1, 2010, smoking will be banned in all public places, including places of employment.

For the first time in Michigan, the Court addressed whether e-mails sent by public employees on the public body’s e-mail systems were automatically considered "public records" under the FOIA.

Employers who wish to review social media or employees’ personal web sites should have a policy in place informing employees that the company has a right to monitor employee use of the systems.

Social media platforms such as Facebook and Twitter can be great ways to promote a public body’s activities, inform about services offered, connect with the community and share information.

The most costly mistakes union employers make are all avoidable.

On February 2, 2010, the Michigan Court of Appeals handed down an unpublished opinion affirming the trial court's award of $57,690 in attorney fees and $9,651.67 in costs on a jury verdict of $1,235 and $218.94 in penalty interest. Tinnin v Farmers Insurance Exchange (No. 286141).

On February 17, 2010, most of the Health Information Technology for Economic and Clinical Health Act ("HITECH") becomes binding on the health care industry. 

Your patient/client has been accused of child abuse or neglect, and YOU have been served with a subpoena. What do you do now?

On January 21, 2010, the United States Supreme Court ruling in Citizens United v Federal Election Commission ("FEC") reinforced the free speech rights of corporations and labor unions to participate in the political process through independent communications expressly advocating the election or defeat of clearly identified candidates.

Beginning on March 1, 2010, new rules will significantly expand the reporting of adverse information about health care practitioners and entities to the National Practitioner Data Bank. 

On December 1, 2009, the Sixth Circuit Court of Appeals upheld a jury's conviction of anesthesiologist Dr. Jorge A. Martinez for mail fraud, wire fraud, health care fraud (including two counts that resulted in the death of patients), and illegally distributing controlled substances.

The Department of Defense Appropriations Act of 2010 (DOD) extends the COBRA subsidy previously created by the American Recovery and Reinvestment Act of 2009.

The Michigan Court of Appeals has affirmed a trial court's denial of a landlord's motion for summary disposition, holding that black ice on an apartment complex stairway created a question of fact whether the landlord breached its statutory duty to keep the premises fit for their intended use.

Although this has not historically been the case, it has been over 10 years since the patent office started to allow software companies to file patents on their software inventions.

The beginning of 2010 marked the first time in 94 years that the United States has been without a federal estate tax.

With regard to health care compliance plans, there are those providers who have done a plan; those who have been forced by the government to have a plan; and those who should have a plan.

A recent Michigan Court of Appeals decision further explained the meaning of "transfer of ownership" within the context of a joint tenancy.

The Michigan Department of Treasury’s Michigan Municipal Bond Authority (MMBA) offers a variety of financing programs to Michigan municipalities.

The Michigan Tax Tribunal recently addressed the issue of whether it was proper for an appraiser to use Internet sources to determine the value of personal property.

In a case of significance handled by this firm on behalf of Leelanau Township, the Court of Appeals recently affirmed an opinion of the Tax Tribunal regarding the valuation of real property encumbered by a conservation easement.

The Department of Treasury (State Tax Commission) has begun the filing of nearly 10,000 appeals with the Michigan Tax Tribunal to address the issue of property that is improperly classified as Industrial Real or Industrial Personal.

Currently, the federal estate tax is set to expire on December 31, 2009 but return in 2011 with a $1 million federal estate tax exclusion.

Governor Jennifer Granholm recently signed into law legislation enacting the Michigan Trust Code effective April 1, 2010.

Multiple marriages have become increasingly common. More than 50% of divorced men and 43% of divorced women are remarried.

Beginning in year 2010, for the first time, an individual with adjusted gross income greater that $100,000 may convert a traditional IRA to a Roth IRA.

On December 19, 2009, President Obama signed the Department of Defense Appropriations Act (DDAA) which contains some major expansions and extensions relating to COBRA premium assistance.

On December 1, 2009, the U.S. Environmental Protection Agency issued a final rule establishing Clean Water Act technology-based Effluent Limitations Guidelines and New Source Performance Standards for the Construction and Development Point Source Category.

Effective for plan years beginning on or after October 9, 2009, Michelle’s Law protects certain dependent children whose eligibility for coverage under a group health plan is based on the child’s full-time student status.

The trial court in Metro. Life Insurance Company v. Hanson, held that a qualified domestic relations order (QDRO), which awarded benefits under an ERISA welfare benefit plan to the participant’s children, was enforceable with respect to a welfare benefit plan.

Qualified retirement plans that are maintained by governmental employers must comply with various tax law changes.

For the second time in the last year, Congress has expanded the scope of the Family Medical Leave Act (FMLA).

The IRS has announced the cost-of-living adjustments applicable to pension plan limitations for 2010.

New Section 402(c)(11) of the Internal Revenue Code was added by the Pension Protection Act of 2006.

The IRS recently published Notice 2009-82. The Notice provides some relief from the age 70½ "required minimum distribution" (RMD) rules for 2009.

On October 28, 2009, President Obama signed into law the Fiscal Year 2010 National Defense Authorization Act (2010 NDAA).

The Federal Trade Commission ("FTC") has further delayed enforcement of the Red Flags Rule until June 1, 2010. 

Blended families currently outnumber traditional nuclear families. Based on current statistics and trends, the number is growing.

On October 7, 2008 Foster, Swift's Energy and Sustainability Team members traveled by bus with clients and friends of the firm to visit the John Deere Wind Park located in Ubly, Michigan. 

The administrator of a qualified retirement plan is required to provide each recipient of an eligible rollover distribution a written explanation of the tax treatment of that distribution.

One of the "high cap" exceptions to the non-economic damage limitations in medical malpractice cases...was recently explained by the Michigan Court of Appeals.

The U.S. Department of Labor has issued guidance on the Form 5500 annual reporting requirements for tax-deferred annuity programs described in Section 403(b)...

On September 15, 2009, the Michigan Court of Appeals struck down a MDEQ rule which had broadened challenges to MDEQ decisions approving or denying permit requests to install new major sources of air emissions. 

Important changes to Michigan’s securities laws will become effective on October 1, 2009.

E-Verify is a free Internet-based system operated by the Department of Homeland Security (DHS), U.S. Citizenship and Immigration Services (USCIS) that allows employers to verify the employment eligibility of their employees, regardless of citizenship.

Under the Employee Retirement Income Security Act ("ERISA"), an employer who adopts or agrees to participate in a qualified pension plan is required to make ongoing pension contributions to the pension fund.

The Michigan Court of Appeals recently struck down a city ordinance that required a person suspected of being a minor who has possessed or consumed alcohol (MIP) to submit to a preliminary breath test (PBT) upon request of a police officer.

Employees may be denied unemployment benefits between seasons if the Employer is designated a "seasonal employer" under the law.

Under the new rule, R 436.1107, a licensee who wishes to keep a liquor license in escrow for longer than 5 years may now ask the Liquor Control Commission for an extension.

The State Tax Commission has announced that the inflation rate to be used in calculating the 2010 taxable value for property tax purposes will be a negative .03%.

The proposed new rule would amend R436.1107 to grant authority to MLCC to extend the period that a liquor license may be held in escrow beyond the 5-year period currently allowed.

A recent case decided by the United States Tax Court might help investors in limited liability partnerships (LLPs) and limited liability companies (LLCs) to deduct losses incurred by the LLPs and LLCs against income from other sources.

Most Michigan employers pay a 6.2% Federal Unemployment Tax (FUTA) on the first $7,000 of each employee’s wages during a calendar year.

The IRS recently illustrated two situations in Rev. Rul. 2009-31 in which the dollar equivalent of an employee’s unused paid time off (PTO) can be contributed to an employer’s profit-sharing plan without negatively affecting the plan’s qualified status.

As the economy remains volatile and technology advances often faster than governing law or management can respond, employers should be aware of variables that affect the enforceability of employee non-compete agreements.

Sponsors of qualified retirement plans should also be aware of approaching EGTRRA restatement deadlines.

The Michigan Medical Marijuana Act was passed into law in the fall of 2008, with administrative rules issued April 4, 2009.

As of January 1, 2010, many facilities and suppliers must collect GHG data, and initial emissions reports of 2010 emissions are due March 31, 2011.

One municipality adopted an ordinance to require secondhand merchants to electronically report transactions involving secondhand or used personal property to the chief of police within 48 hours, and to pay a $2 fee per transaction reported.

In this case, a township ZBA denied a variance request to build a single-family home on a lot within a critical dune zone.

On August 25, 2009, the Michigan Court of Appeals published an opinion reversing a trial court ruling that the black ice on which plaintiff fell was an open and obvious danger...

As many of you know, the Michigan Township Association (MTA) has issued a Memorandum regarding the employment versus possible independent contractor status of township assessors who are individuals and not entities.

The ultimate goal of trademark protection is to avoid consumer confusion.

Building Information Modeling (BIM) refers to software capable of creating "live" virtual three-dimensional, "intelligent" parametric models.

Operating a construction company in Michigan’s current business and economic climate is challenging enough without the additional burden of dealing with contractors who fail to pay subcontractors and materialmen promptly...

On Wednesday, August 19, 2009, the Department of Health and Human Services ("DHHS") issued new regulations requiring HIPAA covered entities to notify individuals when their health information is breached.

On July 29, 2009 the Michigan Supreme Court overruled portions of previous rulings in Roberts v Mecosta County General Hospital and Boodt v Borgess Medical Center...

Most lawyers, and their clients have historically viewed assets in a retirement plan as “safe” from all but the most highly protected creditors.

The Centers for Medicare and Medicaid Services ("CMS") on July 8, 2009 issued a press release that stated that The Joint Commission has been granted deeming authority for the accreditation of critical access hospitals.

Recent amendments to the State of Michigan False Claims Statute make it more likely for employees (relators) to decline dealing with the federal government and opt towards dealing directly with the State's Attorney General's office.

Michigan does not have a policy or statute prohibiting the modification of periods of limitation by contract.

A recent decision by the Michigan Court of Appeals emphasizes the need for health care professionals and facilities to diligently comply with the statutory duty to report suspected child abuse or neglect.

The US Immigration and Customs Enforcement bureau of the Department of Homeland Security announced, on July 1, 2009, an initiative to step up audits of employers’ Employment Eligibility Verification Form I-9 and related employment records

The Pension Protection Act of 2006 (“PPA”) and the Heroes Earnings Assistance and Relief Tax Act of 2008 (“HEART Act”) made significant changes to the rules governing qualified retirement plans.

The Federal Reserve System approved final rules that amend the regulations implementing the Truth in Lending Act of 1968 (“TILA”), widely known as “Regulation Z.”

Representative Rosa DeLauro (D-CT) and Senator Edward Kennedy (D-MA) are expected to reintroduce the Healthy Families Act in both houses.

The Supreme Court’s December 2008 decision in Chambers determined that an internal incident report that a municipality’s employee prepares – without more – does not satisfy the plaintiff’s duty to give notice of its upcoming lawsuit.

More than 250 new investigators are set to be hired in Michigan’s Department of Labor (DOL) Wage & Hour Division.

There has been much discussion during the past several months about the American Recovery and Reinvestment Act ("ARRA") and its impact on COBRA continuation health coverage.

Under current law, a 401(k) plan that adopts a 3% safe harbor nonelective contribution to avoid ADP and ACP testing must do so before the beginning of the plan year; the contribution must remain in effect throughout the full 12-month plan year.

“Card Check” (the “Employee Free Choice Act”) would eliminate an employee’s private election of union representation and replace it with automatic unionization if more than 50% of the employee’s election cards support unionization.

For plan years beginning after 2009, all qualified plans must allow a nonspouse beneficiary to elect a direct rollover to an individual retirement account or annuity.

The American Reinvestment and Recovery Act (stimulus legislation) has offered Michigan $138.9 million dollars to be used to expand unemployment compensation.

Several years ago, Congress permitted S corporations to sponsor employee stock ownership plans ("ESOPs").

The Sixth Circuit’s decision in Barrett, Melton, Nickens v Whirlpool Corp, Case No. 08-5307 focused on hostile work environment and race discrimination claims under Title VII of the Civil Rights Act of 1964 and 42 U.S.C. § 1981

The American Recovery and Reinvestment Act of 2009 (ARRA) contained provisions requiring health care covered entities and business associates regulated by the Health Insurance Portability and Accountability Act (HIPAA) to notify certain parties in the event of a breach of unsecured protected health information (PHI).

There have been three recent developments in the health care fraud area, one locally and two nationally, that significantly impact enforcement.

Facebook, the leading social networking website, is now allowing users to register their own personalized Facebook URL (web address) by selecting a unique "username" for their Facebook profile page.

On June 16, 2009, the Michigan Court of Appeals held in a published opinion that a car dealership's insurer was the priority insurer in a third-party action brought against a customer who was test driving the dealership's vehicle.

It may come as a surprise that certain civil rights laws, like Michigan's Elliott-Larsen Civil Rights Act, apply to employers with only one (1) employee.

On May 20, President Obama signed into law the Fraud Enforcement and Recovery Act ("FERA") of 2009.

Recently, the Liquor Control Commission has issued a “Request for Rulemaking.”

A team of Foster Swift lawyers headed by Bob McFarland and Paul Millenbach prevailed in a five-year effort...

It has long been the case that cities would force township residents to pay more for water service than city residents, despite the fact that it may not cost any more to provide the service.

Has your company received a ticket for an overweight vehicle lately? If so, Foster Swift can help.

The use of e-mail has also caused additional issues with respect to recordkeeping and responding to the Freedom of Information Act requests.

The United States District Court for the Western District of Michigan recently granted judgment in favor of our client against its insurer for a claim involving defective gravel.

As a first step in its quest to control greenhouse gases ("GHG"), the United States Environmental Protection Agency has proposed Rules for the reporting of certain GHG emissions within all sectors of the U.S. economy.

The Court of Appeals held that the one-year back rule applies to a fraud claim if the plaintiff cannot establish reasonable reliance on the insurer's representations.

In light of the Chrysler bankruptcy and the instability of the U.S. auto industry, commercial lenders are increasingly unwilling to extend credit based upon these receivables.

If you own a trademark, you may prevent Google from selling your name and directing web traffic to your competitors' websites.

In 2008, Michigan became the 13th state to legalize medical marijuana.

The number of creditor lawsuits, foreclosures, and bankruptcies are exponentially increasing.

The Federal Trade Commission ("FTC") announced on April 30, 2009, that it will delay enforcement of the new “Red Flags Rule” until August 1, 2009. 

The American Recovery and Reinvestment Act of 2009 (ARRA) provides for a 65% reduction in the premium otherwise payable by certain involuntarily terminated individuals and their families who elect COBRA continuation coverage.

Most exempt organizations must file an annual return (Form 990, Form 990-PF or Form 990-EZ) or an annual electronic notice (Form 990-N) depending on the organization's gross receipts and total assets.

The 2009 American Recovery and Reinvestment Act requires a temporary reduction of COBRA premiums for all group health plans that are subject to COBRA.

The 2009 year brought increases in both the federal estate tax exclusion amount and the annual gift tax exclusion amount. 

A township is generally immune from tort (i.e., negligence) liability when engaged in a governmental function.  But under MCL 691.1406, that immunity does not apply to cases alleging failure to maintain or repair a public building.

If you wish to participate in such a meeting, HIPAA requires you to ensure certain precautions are in place before you discuss a patient's protected health information. 

President Obama recently signed into law Title III of the Children's Health Insurance Program (CHIP), which expands state CHIP (SCHIP) programs.

The Michigan Court of Appeals held that black ice did not constitute an open and obvious danger.

Employers are required to use a new Employment Eligibility Verification form (I-9 Form) to verify an employee's identity and authorization to work in the United States.

Claims for breach of confidence arising when a healthcare provider discloses confidential patient information without consent or other authority, are medical malpractice claims, not independent causes of action in Michigan.

Governor Jennifer M. Granholm has unveiled Michigan Business One Stop, a new program that will provide businesses in Michigan with a single source for business services.

On January 30, 2009, President Barack Obama issued a series of Executive Orders that he contends should “level the playing field” for labor unions in their struggles with management.

Municipalities have been permitted by statute for many years to purchase real and personal property through installment purchase agreements (“IPAs”).

The Department of Health and Human Services issued a final rule with the stated goal of ensuring that federally funded health care providers may safely decline to participate in certain health services because of their religious, moral, ethical, or other beliefs.

The American Recovery and Reinvestment Act of 2009 was enacted on February 17, 2009.

President Barack Obama signed the Lilly Ledbetter Fair Pay Act into law on January 29, 2009.

The IRS opened its determination letter program for all qualified retirement plans that are categorized as “Cycle D Plans.”

As most of you know, the Michigan Supreme Court recently held that when determining whether a medical facility is exempt from property tax assessment pursuant to the charitable exemption provided by MCL 211.7o...

Congress passed the Worker, Retiree and Employer Recovery Act of 2008 on December 23, 2008.

Is your company complying with the United States Export laws when transmitting information?

The State Tax Commission has recently issued a notice informing assessors of various issues relating to 2009 Personal Property Statements filed by taxpayers.

For the first year of construction, the assessor determined the improvement to be 50% complete and determined the assessed value and taxable value of the property on that basis

Many employers are increasingly concerned about potential fiduciary liability relating to poor performance of 401(k) plan investment alternatives.

On February 24, 2009, the Michigan Court of Appeals held that a no-fault insurer must pay attendant care benefits to an insured, even when the insurer is entitled to seek reimbursement of those benefits from the person providing the services.

Employees whose employment was involuntarily terminated on or after September 1, 2008, and who failed to elect COBRA following the termination, must be given a second chance to elect COBRA coverage.

The Michigan Court of Appeals published an opinion holding that a driver was not entitled to no-fault benefits because she unlawfully took a motor vehicle without a reasonable belief that she was entitled to both take and use it.

“Eminent domain,” or “condemnation,” gives units of government the power to take private property for public purposes, without the property owner’s consent.

In the fall of 2007, the Associated General Contractors of America (AGC), along with twenty other construction and trade organizations, created and endorsed the new ConsensusDOCS documents to be used as contracts for construction projects.

The Michigan Use Tax Statute provides an exemption for “rolling stock used in interstate commerce and purchased, rented or leased outside of this state by an interstate motor carrier . . .”

In 2008, the Michigan Legislature revised Michigan's Medical Records Access Act to include "heirs at law" in the Act's definition of an authorized representative entitled to obtain copies of a deceased patient's medical records or autopsy reports.

New revisions to the Mental Health Parity Act of 1996 ("Act") take effect on January 1, 2010, for most group health plans.

Medicare oversees a variety of payment systems and a network of contractors that process over 1.2 billion claims each year.

The Michigan Legislature has enacted Public Act 496 to revise the rules on dissolving a park commission.

The term sheet has been issued for banks and bank/financial holding companies who have elected tax status under Subchapter S of the Internal Revenue Code.

On Friday, December 19, 2008, the Department of Health and Human Services issued a final rule to ensure that federally funded health care providers, including individual physicians and institutional providers, may safely decline to participate in certain health services because of their religious, moral, ethical, or other beliefs.

The Michigan Supreme Court has held that No Fault attorney fees cannot be awarded on PIP benefits that are not overdue...

In December 2007, the federal government enacted the Energy Independence and Security Act (EISA).

In October, 2008, the United States Environmental Protection Agency adopted new regulations that may increase recycling opportunities for firms that would otherwise dispose of certain materials as hazardous waste.

The Michigan Department of Treasury has recently announced a program to assist municipalities in defending appeals of public utility property assessments.

The year 2008 was financially turbulent. The major stock market indexes recorded a decline of over 40%.

In a 4-3 decision issued on December 29, 2008, the Michigan Supreme Court held that the Michigan Catastrophic Claims Association may refuse to indemnify no-fault insurers who make payments for expenses that the MCCA deems "unreasonable."

The Michigan Supreme Court has reversed the decision of the Court of Appeals and remanded for determination whether the Plaintiff's injuries, suffered in his second car accident in a single year, caused a serious impairment of body function. 

The economic value of household services provided by a decedent to her minor children is an allowable element of damages under Michigan's Wrongful Death Act...

In a published decision issued December 11, 2008, the Michigan Court of Appeals narrowed the range of homecare living expenses recoverable after a motor vehicle accident.

The State of Michigan will invest up to $150 million in six (6) month and twelve (12) month certificates of deposit (CD) from Michigan financial institutions at below market rates.

Michigan Court of Appeals applied the judicially created "family member joyriding" exception in a no-fault case, but it explicitly stated that it was doing so only because of the requirements of precedent and MCR 7.215. 

Advisory Opinion 08-15, issued by the Office of Inspector General...

On October 30, 2008, CMS released the Medicare Physician Fee Schedule Final Rule effective January 1, 2009.

All qualified retirements plans categorized as "Cycle C" plans must be restated and submitted to the IRS for approval on or before January 31, 2009.

Generally, meetings of public bodies must be open to the public pursuant to the requirements of the Open Meetings Act (“OMA”), MCL 15.261 et seq.

Many Union contracts have a “traveling contractor’s” clause that requires the signatory contractor to follow whatever “sister” local Union contract exists where the job is located.

For 25 years now, employee stock ownership plans (ESOPs) have played an important role in assisting a company with its ownership and management transition strategy

The Michigan Court of Appeals in a 3-0 published opinion ruled that if a qualified protective order consistent with the HIPAA regulations was obtained, ex parte discussions with healthcare providers would be acceptable.

At long last, the United States Department of Labor’s Wage & Hour Division has issued its final rule under the Family and Medical Leave Act.

In J & J Plumbing and Heating v Tate, J & J sued  Foster Swift clients Tate and VanBeelen for an alleged breach of an oral contract to purchase its plumbing business for $400,000.

At long last, the Department of Labor’s Wage & Hour Division has issued the Final Rule under the Family and Medical Leave Act.

The Federal Trade Commission (FTC) issued regulations, as part of the Fair and Accurate Credit Transactions Act of 2003...

First introduced in March 2007, the Employee Free Choice Act aims to drastically change to the National Labor Relations Act...

Since Treasury took the TARP out of TARP, the impetus has been on the Capital Purchase Plan for the United States Treasury (UST) to invest in qualified financial institutions (QFIs).

Michigan Court of Appeals held in a published opinion that (1) no-fault insurers may utilize a household exclusion to limit liability coverage to the statutory minimum; and (2) an insurer does not have a duty to investigate a policy applicant's (mis)representations.

The Michigan Court of Appeals denied summary disposition for Defendant in a premises liability case, holding without dissent that it was a question of fact whether the "black ice" on which Plaintiff slipped and fell was an open and obvious danger.

In Johnson v State Farm Fire and Casualty Co, the Michigan Court of Appeals addressed for the first time in Michigan whether a vandalism exclusion in a property insurance policy encompasses a claim arising from an arson fire.

In early October, the Michigan Court of Appeals struck down a township zoning ordinance that regulated the sale and distribution of agricultural pesticides and fertilizers.

Michigan Court of Appeals has upheld a township’s decision to reject an application by a religious organization for a variance to construct a building for worship purposes – even though that building would be used for other uses

It has recently come to our attention that many municipalities are unaware of the requirements of the Michigan Contractor’s Bond for Public Buildings or Works Act.

Two real estate agents (owners) formed a limited liability company to purchase vacant property.

The Federal Trade Commission issued a statement announcing that it will delay enforcement of the Red Flag Rules for those entities under the FTC’s jurisdiction by six months.

The Michigan Court of Appeals held that the trial court did not err in allowing a jury to consider agency rates for health care professionals in its determination of hourly rates for attendant care by an unlicensed family member.

The credit crunch has affected everyone, but few as hard as the real estate market.

Under federal tax law each individual can transfer a certain value of property free from federal estate tax at death. This is commonly referred to as the "estate tax exclusion amount."

The FACT Act stands for the Fair and Accurate Credit Transactions Act of 2003.

The Federal Trade Commission ("FTC") issued new rules requiring creditors with certain "covered accounts" to have policies and procedures in place by November 1, 2008, to detect, prevent and mitigate identity theft. 

At their September meeting, the State Tax Commission adopted the position that every city and township should levy and collect the one percent administration fee as authorized under Michigan statute.

Michigan Court of Appeals reversed the trial court and held that a "dishonest and criminal acts" exclusion in Secura's fire insurance policy was not inconsistent with MCL 500.2833 or former MCL 500.2832...

Many employers maintain a non-qualified, unfunded, deferred compensation plan (the "Plan") for certain select management and highly-compensated employees.

Many employees operate under the mistaken belief that text messages sent through employer-provided cellular devices are private.

Traditionally, 403(b) plans have been subject to minimal governmental scrutiny.

On May 7, 2008, the Michigan Supreme Court held that the marriage amendment prohibits public employers from providing health insurance benefits to their employees’ qualified same-sex domestic partners.

The HEART Act was signed into law on June 17, 2008.

In two cases decided this year, the United States Supreme Court determined that two federal statutes provide a basis for retaliation claims by employees against their employers, although the statutes themselves do not on their face prohibit retaliation.

Many employers routinely pay severance in exchange for a release of claims embodied within a separation agreement.

In a published opinion, the Michigan Court of Appeals enforced the pre-filing requirement of a sufficient notice of intent in medical malpractice cases.

The Michigan Court of Appeals has unanimously reversed summary disposition for Defendant...

The following 16 conditions have to be met for the hospital and the physicians to fit within the new Stark gainsharing exception:

In a very significant March 31, 2008 opinion, a divided Sixth Circuit Court of Appeals panel in Thompson v North American Stainless, LP, expanded the class of persons protected from retaliation under Title VII.

The Michigan Court of Appeals recently struck down an attempt by voters to dissolve by local election a township parks commission that township voters previously created.

Intellectual Property rights are commercially valuable products of the human mind and include copyrightable works, trademarks, patentable inventions and trade secrets.

In a much-anticipated case, the Michigan Supreme Court issued a decision with three separate opinions that does not clearly define the legal standards governing "lost-opportunity" medical malpractice cases. 

The Michigan Supreme Court held that the location where the "original injury" occurs for purposes of determining venue under MCL 600.1629(1)(a) and (b) is "where the first actual injury occurs that results from an act or omission of another, not where a plaintiff contends that it first relied on the act or omission that caused the injury."

On July 2, 2008, the Michigan Supreme Court held that a Plaintiff’s Notice of Intent (NOI) to sue for medical malpractice was insufficient under MCL 600.2912b(4)(e)...

On July 2, 2008, the Supreme Court held that an irrebuttable presumption of lawful incorporation exists when a company is formed under the Business Corporations Act.

In an unpublished decision decided June 26, 2008, plaintiff Proto-Cam ("P-C") purchased a parcel of real estate and, with it, an owner’s title insurance policy from defendant Transamerica.

When a patient dies leaving unpaid medical expenses, a health care provider may discover that the patient owned most or all of his or her assets jointly with another individual.

On July 3, 2008 the United States Court of Appeals for the Sixth Circuit held that ordinance enforcement officers conducting warrantless searches may face personal liability under the Civil Rights Act for violating the Fourth Amendment.

On April 29, 2008, the Michigan Court of Appeals issued the unpublished decision in the business insurance/no-fault case of Christina Sisk-Rathburn v Farm Bureau General Insurance Company of Michigan

On March 13, 2008, Governor Granholm signed into law Senate Bill 206, creating the Michigan Planning Enabling Act, which takes effect on September 1, 2008.

On June 19, 2008, the United State Supreme Court held that an ERISA plan administrator that both evaluates benefit claims and pays the benefits has a conflict of interest that affects judicial review of benefits decisions.

On June 25, 2008, the Supreme Court held that the one-year back rule of MCL 500.3145(1) does not apply to a fraud action seeking damages for a No Fault insurer’s allegedly fraudulent conduct.

On June 19, 2008, the Court of Appeals held in a published opinion that services might be lawfully rendered under MCL 500.3157...

In 2004 Congress enacted Internal Revenue Code ("Code") Section 409A, which dramatically changes the requirements for maintaining nonqualified deferred compensation arrangements.

Ever since the Supreme Court’s decision in Arizona v Maricopa County Medical Society, 457 US 332 (1982), it has been clear that price fixing by competitors is a per se violation of the federal antitrust law.

On May 28, 2008, the Centers for Medicare & Medicaid Services ("CMS") issued an advisory opinion regarding a proposed arrangement where a hospital system would pay a third-party vendor to develop a physician practice interface customized to each affiliated physician practice’s existing electronic health records software.

Any time a patient is treated for injuries suffered in a motor vehicle accident, more likely than not a no-fault automobile insurance company has some obligation to pay related bills.

On May 21, 2008 President Bush signed the Genetic Information Nondiscrimination Act (GINA), a law that prohibits discrimination by employers or insurers based on an individual’s genetic information.

On July 1, 2008, the last of the three minimum wage increases that began back in October 2006 will go into effect.

The Michigan Court of Appeals issued a published opinion on May 22, 2008, which held in a case of first impression that the "ministerial exception" exists in Michigan, and is a bar to inquiry into a religious institution’s motivation for a contested employment decision.

In May 2008, the Court of Appeals for the State of Michigan allowed a plaintiff to override a township zoning ordinance prohibiting gravel mining on the plaintiff’s property.

Employers that administer 401(k) plans may be held liable to individual participants for fiduciary violations.

The IRS recently published regulations regarding distributions from a qualified pension plan upon attainment of normal retirement age, but prior to the employee’s separation from service.

The Sixth Circuit recently decided that Title VII prohibits employers from taking retaliatory action against employees not directly involved in protected activity...

In June 2008, the Michigan Supreme Court held that a county must comply with a township’s ordinances when the county sited an outdoor shooting range...

The new proposed Treasury regulations governing automatic contribution arrangements under Internal Revenue Code Sections 414(k)(13) and 414(w) require that plan sponsors comply with certain notice requirements.

The Michigan Court of Appeals held that the insurer of an automobile that was allegedly borrowed from another and involved in fatal accident owed the driver a duty to defend but not necessarily to indemnify pending jury resolution of whether the owner consented to the use.

The Michigan State House and Senate have been considering several pieces of legislation pertaining to Blue Cross Blue Shield of Michigan and individual health insurance contracts.

On April 14, 2008, the Centers for Medicare and Medicaid Services issued proposed changes to the Hospital Inpatient Prospective Payment Systems and Fiscal Year 2009 Rates.

The Michigan Court of Appeals very recently issued a perhaps-controversial opinion that highlights the importance of municipalities identifying sound rationales when enacting new zoning ordinances so as to avoid infringing citizens’ Constitutional rights.

The Department of Health and Human Services Office of Inspector General recently refined its Provider Self Disclosure Protocol for voluntary disclosure of noncompliance with federal health care program requirements.

Earlier this month, the Governor signed into law a series of bills, the purpose of which is to improve the efficiency, accessibility and effectiveness of the Michigan Tax Tribunal.

On April 23, 2008, the Michigan Supreme Court held that a contractual claim limitations clause in an underinsured motorist insurance (UIM) policy is not subject to judicial tolling.

In Michigan, nearly all property is zoned by the local government, more commonly known as either the city, village or township.

Current U.S. Department of Labor (DOL) regulations govern the deadline by which amounts withheld from a participant’s wages must be deposited into a qualified plan.

Earlier this year, President Bush signed into law the National Defense Authorization Act.

The rapid growth of information technology in health care has transformed medical practice in the past decade.

In Roberts v Farmers Ins Exchange, plaintiff, a 12 year old girl involved in a motor vehicle accident, repeatedly cancelled or missed physical and neuropsychological independent medical examinations.

The Pension Protection Act of 2006 imposes a new filing requirement on certain small tax-exempt organizations (i.e., those with annual gross receipts normally totaling $25,000 or less).

The Pension Protection Act of 2006 (PPA) imposes new distribution requirements on certain retirement plans.

A recent Michigan Supreme Court decision has held as unconstitutional a provision of Michigan statute which allowed assessors to treat public-service improvements, such as water, sewer or utility services, as "additions" for purposes of calculating taxable value.

The Governor recently signed Senate Bill 206 unifying the three current planning acts for municipalities, townships, and counties into a single Michigan Planning Enabling Act.

In July 2007, the IRS finalized comprehensive regulations under Section 403(b) of the Internal Revenue Code.

On February 28, 2008, the Michigan Court of Appeals reversed a grant of summary disposition entered by the Wayne County Circuit Court in favor of the insured (Vernor’s Dollars Discount, Inc.) and, instead, entered judgment in favor of Fremont Insurance Company.

On February 26, 2008, the Michigan Court of Appeals held in an unpublished opinion that summary disposition should have been granted for Defendant in an Uninsured Motorist (UM) dispute where Plaintiff could not show that there was contact with the unidentified vehicle. 

On February 26, 2008, the Michigan Court of Appeals held that summary disposition should have been granted for Defendant in an Uninsured Motorist (UM) dispute where Plaintiff could not show that there was contact with the unidentified vehicle.

To avoid this unexpected expense and exposure in any construction project, it is important for clients to evaluate a construction site for regulated wetlands before commencing work and obtain the necessary permits from the MDEQ before commencing activities in or around wetlands.

The FMLA applies to employers who employ 50 or more employees within a 75- mile radius for each working day during 20 or more calendar workweeks in either the current or preceding calendar year.

In a recent case before the Michigan Supreme Court, Houdini Properties, LLC v City of Romulus, a landowner had requested a use variance to erect a billboard on its property.

Last month, the State Legislature enacted Public Act 12 of 2008, which amended the Zoning Enabling Act.

In January, 2008, a series of three bills were introduced that would substantially change the means by which a township could establish certain special assessment districts.

A recent published Michigan Court of Appeals case narrowed the State Tax Commission’s interpretation of when the transfer of a joint tenancy ownership interest results in the uncapping of a property’s taxable value.

"...the plaintiff claimed he suffered a back injury as a result of a motor vehicle accident and presented evidence that he had to subcontract his work at his granite fabricating and installing business."

Defendant’s vehicle crossed the center line and collided head-on with plaintiff’s vehicle.

With a Presidential election occurring this year, many Townships are in the process of determining whether to ask voters to approve extra-voted millages or bond proposals.

Contractors and subcontractors must always remain cautious of every single detail of a project.

Once upon a time, property owners and general contractors could not be held liable for the negligence of independent subcontractors or their employees.

Since the Whistleblower Office was created in December 2006, the IRS has reported that it has received about 80 claims, half of which were submitted in just the last two and a half months of 2007.

Congress, Centers for Medicare and Medicaid services ("CMS") and the Office of the Inspector General have developed and are providing new mantras for quality.

On December 28, 2007, the Office of Inspector General ("OIG") issued Advisory Opinion No. 07 21 involving a group of cardiac surgeons and Advisory Opinion No. 07 22 involving a group of anesthesiologists.

On January 22, 2008, the Michigan Court of Appeals issued an unpublished opinion in Kerr v Citizens Insurance Company of America, Docket No. 273319.

On January 15, 2008, the Michigan Court of Appeals issued a published opinion in Hill v L.F. Transportation and Auto-Owners Insurance Co., Docket No. 267959.

In July 2007, the Centers for Medicare and Medicaid Services ("CMS") issued proposed changes to the 2008 Medicare Fee Schedule.

The American Institute of Architects recently published revised versions of some of its key contract documents, many of which had not been revised since 1997.

The Joint Municipal Planning Act allows Townships and other municipalities to engage in joint planning.

The Michigan Legislature recently adopted the Public Employees Health Benefit Act...

The Copyright Act generally provides that the person who creates the software initially owns its copyright.