Newsletters & Publications Archive
A general understanding of the litigation process can help relieve some of that anxiety. This article is a general outline of the litigation process in case you find yourself in a situation where you have been sued or you need to sue someone else.
In 6-3 decision, the U.S. Supreme Court blocked the Occupational Safety and Health Administration's (OSHA) "vaccine-or-test" mandate for large companies of 100 or more employees that would require them to either get vaccinated against COVID or require them to wear masks and get tested weekly.
Is it time for your first meeting with an estate planning attorney? We understand that the initial meeting with an estate planning attorney can be a stressful event.
On Friday, October 2, 2020, the Supreme Court held Governor Whitmer lacked the authority to issue any executive orders after April 30, 2020 to combat the spread of COVID-19. In response, the Director of Michigan Department of Health and Human Services (MDHHS) issued an Emergency Order to place limitations on bars, the size of gatherings, and to require face masks in certain settings. The order is similar to previous executive orders issued by the Governor.
Today, Governor Whitmer issued two new executive orders – EO 2020-114, which updates the safeguards for libraries and other open businesses, and EO 2020-115, which moves Regions 6 and 8 (most of the northern Lower Peninsula and all of the Upper Peninsula) into "stage 5" of Michigan's reopening plan and lifts some restrictions in those regions.
On Thursday the U.S. Senate passed the Paycheck Protection Program Flexibility Act of 2020 (the “Act”), and the president is expected to sign it into law. The Act loosens several of the Paycheck Protection Program’s requirements. PPP borrowers now have significantly longer to spend loan proceeds, rehire employees, and restore their wages to avoid reductions to loan forgiveness.
A record-setting wet spring, fluctuating commodity prices, tariffs, and rising input costs are just a few of the pressing challenges for farmers and ag-related businesses. While the federal and state governments are being supportive of Michigan farmers as they face during this difficult time, providing disaster relief, crop insurance flexibility and loan programs, the reality is that many farms and agribusinesses are facing money troubles beyond the relief offered by these programs.
On November 6, 2018, Michigan became the tenth state to legalize cannabis for recreational use, known as Proposal 1 (“Prop 1”). Prop 1 legalized, among other things, the consumption of cannabis for individuals 21 years or older, allows individuals to grow up to 12 cannabis plants, and permits an individual to possess up to 2.5 ounces of consumable cannabis on their person with up to 10 ounces stored at a person’s residence subject to certain storage requirements.
Given these often conflicting interests, landlords must strategically plan and carefully negotiate lease terms that will allow them to mortgage leased property. This means taking the steps necessary to make a transaction appealing to a lender while reducing the risk that a tenant could hold a financing deal hostage.
Attorney Julie Fershtman explains the art of mentoring in this DBusiness article.
Most commercial leases, like other business contracts, are filled with provisions (often called “boilerplate”) the parties to the contract pay little attention to; that is, until a dispute arises. At that point, these provisions become critical to the outcome.
Libraries, like other governmental entities, face challenges in making capital improvements to serve the needs of the public.
Estate planning is done to avoid family disputes, but despite the best of intentions, disputes happen when money is at stake.
New amendments to the Michigan Fireworks Safety Act modify when and how a municipality may regulate the ignition, discharge and use of consumer fireworks.
Thanks to increased urbanization, livestock facilities and agribusiness operations are closer than ever to highways and population centers, heightening the risk of accidents. It is important to understand liabilities under Michigan law if livestock or farm animals escape.
Effective December 28, 2018, the Legislature approved two important amendments to the Michigan Freedom of Information Act. Learn more from attorney Anne Seurynck.
In sports, it is often said that, “The best offense is a good defense.” This adage holds true not only on the field of play, but also in business and in life.
The IRS recently issued proposed regulations that would expand the availability of hardship distributions under 401(k) and 403(b) plans (the “Proposed Regulations”). The Proposed Regulations reflect the changes that were implemented by the Bipartisan Budget Act of 2018 (the “Act”), and address many of the questions that were left unanswered by the Act.
Over the course of the coming months, we will be publishing a series of articles that discuss some of the common real estate, finance, and corporate issues that our clients face on a day-to-day basis.
In late August, an 18-month long lawsuit against Almer and Ellington Townships ("the Townships"), which was brought by a subsidiary of wind energy giant NextEra Energy Resources LLC (“NextEra”), was dismissed by the United States District Court for the Eastern District of Michigan, North Division.
Libraries across Michigan, and across the country, are tasked with striking a tricky balance: ensuring that citizens’ constitutionally-protected rights to use library resources are protected, while creating a safe, orderly and non-disruptive environment for patrons and staff.
On November 6, 2018, Michigan voters approved Proposal 1, the Marihuana Legalization Initiative*.
In an unpublished opinion released on October 30, 2018, the Michigan Court of Appeals held that a local zoning ordinance cannot prohibit medical marijuana caregivers from cultivating marijuana as a “home occupation.” Charter Twp of Ypsilanti v Pontius, Court of Appeals Docket No. 340487 (Oct. 30, 2018).
The purpose of bankruptcy is twofold: (1) to provide the party filing for bankruptcy—the “debtor”—with a fresh start, and (2) to fairly distribute the debtor’s non-exempt assets to creditors in accordance with the priority scheme set forth in the U.S. Bankruptcy Code.
The Federal Motor Carrier Safety Administration (FMCSA) could require you to follow certain regulations as to your hours-of-service, including the Electronic Logging Device (ELD) rule.
Drones have quickly become popular and their use has rapidly expanded throughout the U.S.
IRC 642(c) Plans, referred to as “Pooled Income Funds” offer unique ways for participants to utilize tax favored deferred compensation.
A. Summary of the New Rules
The Bipartisan Budget Act of 2018 ("Act") includes three provisions that expand the availability of hardship distributions under a qualified retirement plan, each of which is described below.
It can be hard enough for an employer to understand its obligations under state workers’ compensation laws. But it can be downright overwhelming when the myriad of other state and federal statutes, such as the Americans with Disabilities Act and the Family and Medical Leave Act, also come into play.
In May 2017, the City of Detroit announced its intention to implement a city-wide effort to enforce tougher rental ordinance rules on landlords, including demanding that rental properties be registered and brought into compliance.
Under various statutes, certain types of property, owned by certain entities, and used for certain purposes, are exempt from paying property taxes in Michigan. But there is an exception to this exemption meant to address situations where the property is exempt based on ownership, but is leased to a non-exempt entity.
Most municipalities own at least some real property and often such property is underutilized. An effective way for a municipality to monetize that asset, and raise extra revenue, is to lease the property to a tenant.
The Michigan Open Meetings Act (“OMA”) is meant to enhance transparency, but its application is not always straightforward. Often, violations of the OMA are not intentional, but rather occur due to lack of knowledge about the law’s requirements.
Looking to enhance business productivity and performance? This article addresses the best practices involved in holding great meetings.
Tractors, trucks and other vehicles used by the farmers working their fields must, like all vehicles traveling on public roads, be registered and have some form of identification.
Michigan has the second longest coastline in the United States trailing only the state of Alaska. With the hot summer months quickly approaching, Michigan’s expansive coastline (including inland shorelines) will be taken over by beachgoers.
It is well established that the Michigan Worker's Disability Compensation Act (the "Act") provides that the recovery of benefits under the Act shall be the injured employee's exclusive remedy against an employer.
Public pension systems are increasingly underfunded. Data released in 2017 indicates that the median state funding ratio (the percentage of assets that a state has available for future payments to retirees) fell to 71.1 percent in 2016, down from 74.5 percent in 2015.
With summer right around the corner, many Michigan employers are staffing up with interns to help out with the workloads, and also as part of recruiting programs.
The United States Supreme Court gave employers a big win this week by ruling, in a 5-4 vote, that employers can enforce agreements that require employees to arbitrate disputes individually and waive the right to pursue such claims in collective or class actions.
The other day I arrived home after a day at the office and noticed someone had delivered (i.e. tossed in my yard) a recent copy of the yellow book where you can turn the pages in search of businesses who sell products and services that you may need. You know … the phone book.
Generally, meetings of public bodies must be open to the public according to the requirements of the Open Meetings Act ("OMA"), 1976 PA 267. So, how can a public body maintain the confidentiality of attorney-client privileged information that must be discussed by the board, council or commission?
Several municipalities in the state of Michigan (and nationwide) have filed lawsuits against drug manufacturers and distributors alleging deceptive marketing in the sale of opioids, including OxyContin and Fentanyl
Property tax exemptions can have a big impact on local communities. Although exempt properties do not generate tax revenue for local units or tax-sharing units (like schools and libraries), exempt properties still use tax-funded services, like police and fire protection. An increase in tax-exempt properties can in turn increase the strain on local budgets.
As I discussed in the first article in this series addressing property tax exemption issues in Michigan, property taxes account for billions of dollars for essential community services such as schools, public safety departments, transportation, infrastructure, and governance for local residents and businesses.
Public libraries play an important academic, cultural, and social role in communities across Michigan. Public Libraries are governed by elected or appointed boards that meet regularly to make important decisions and provide oversight and direction for a library. The role of a board is to set policy, and to leave implementation of policy to the library’s director and staff.
In the last three years, growth of foreign expats working in Shanghai has declined to only about 1/10 the average annual growth of the last twelve year. Businesses are leaving and expats are being replaced by low-cost local staff alternatives.
In a recent opinion, the U.S. Supreme Court emphatically reaffirmed the requirement that collective bargaining agreements (“CBAs”) must be interpreted according to “ordinary principles of contract law” when deciding whether retired employees are entitled to health care benefits. CNH Industrial N.V. v. Reese, No. 17-515, 2018 WL 942419 (U.S. Feb. 20, 2018).
By most measures the economy is strong. Unemployment is low. The stock market is roaring. Gross domestic product is rising. Under these circumstances, bankruptcy is on few people’s minds.
Criminals have increasingly targeted the information necessary to fraudulently obtain tax refunds in recent years. While this goal remains a constant, thieves are constantly developing new ways to obtain this information.
Following fierce debate, extensive negotiations, and votes - then re-votes - in Congress, on December 20, 2017, the U.S. Senate and U.S. House of Representatives approved the Tax Cuts and Jobs Act (“Tax Reform”), and sent a final bill to President Trump for his signature.
On February 6, 2018, Governor Snyder signed Public Act 16 of 2018, which creates a Uniform Commercial Real Estate Receivership Act (the “Act”) in Michigan. The bill was sponsored by State Representative Brandt Iden, of the 61st District. PA 16 can be viewed here.
Since 2008, when the Michigan Medical Marihuana Act (the “MMMA”) went into effect, employers in Michigan have been presented with new and nuanced issues related to how the new marijuana law would impact employment-related decisions.
Many people spend more time working at their jobs than they do engaging in any other activity during waking hours. It’s inevitable, therefore, that workers will get hurt on the job.
We have written about the significant increase in the usage of drones for both recreational and commercial purposes.
Sexual harassment is at the top of minds in workplaces across the country. It is up to employers to maintain a safe and secure workplace. This includes stopping sexual harassment from occurring in the first place and taking swift action to mitigate its consequences when it does.
The current prolonged downturn of the Chinese economy is the worst experienced by any of today’s Chinese business managers.
Did you know you can form a valid contract for the sale of goods without ever discussing the price?
A recent Michigan Supreme Court decision has caused concern among many local taxing units as it potentially opens the door to more properties receiving exemptions as “charitable institutions.”
H.R.1, described as the “Tax Cuts and Jobs Act” (the “Act”) and commonly referred to as "Tax Reform", was signed into law by the President on December 22, 2017.
Following fierce debate, extensive negotiations, and votes - then re-votes - in Congress, on December 20, 2017, the U.S. Senate and U.S. House of Representatives approved the Tax Cuts and Jobs Act (“Tax Reform”), and sent a final bill to President Trump for his signature.
After many months of new releases and public discussion of the Court of Appeals’ "big box" decision in Menard Inc. v City of Escanaba, 315 Mich App 512 (2016), the Michigan Supreme Court ended some of the speculation on October 20, 2017 by determining not to hear Menard Inc.’s appeal.
Property tax revenue is the most important source of funds for operations in most Michigan municipalities. It generates billions of dollars a year to pay for things like schools, public safety departments, transportation, infrastructure, and governance for local residents and businesses.
With the increased interest over the creation of wind energy conversion facilities in Michigan, townships throughout the state are being required to make decisions regarding land use and zoning of such facilities within their jurisdictions.
Meet with your tax advisors
There may be last minute planning possibilities for 2017. Be proactive. Consult with your tax advisors while you still have time to act in 2017.
I was sent to Singapore to fix a US Fortune 500’s businesses in Asia. The Chinese business, in particular, was losing money, and had failed to make any significant inroads into the market.
Employees and employers are often of the mistaken belief that an employee cannot be fired while on Family and Medical Leave Act (“FMLA”) leave. The truth is that an employee on FMLA leave can be fired, but employers need to be very thoughtful and diligent when taking such action because terminating an employee on FMLA often invites litigation.
In an Order dated October 20, 2017, the Michigan Supreme Court denied an application for leave to appeal filed by Menard, Inc. in a closely watched “dark store” property tax appeal.
When doing business overseas, people often become so entangled in the language and cultural differences, they forget about all of the fundamental business similarities. When it comes down to signing new distribution, for example, it is pretty much the same all over the world.
A “firm offer" is an offer to buy or sell goods at a certain price that is guaranteed not to change for a certain period of time.
In our last installment of the UCC Corner, we questioned whether parties can form binding contracts if many of the terms of their written communications are inconsistent. We learned that the answer to that question is generally “yes.”
It's 4:00 p.m. on a Friday afternoon when I receive a call from a company 's legal director. The director tells me that a company executive was traveling when the executive received an urgent email that appeared to be from the company's CEO, asking for a document containing sensitive information of all the organization's employees. After forwarding the requested document, the executive realized that the email was not from the CEO's email address, but from a similar address- now a criminal holds sensitive information.
Across the state of Michigan, local property tax revenue is being drained by the property tax appeals filed by "Big Box" retail stores.
Over the last decade, social media has evolved from a fun distraction for young people, to a pervasive part of people’s lives - regardless of age.
At some point, a municipality and its leaders likely will be forced to grapple with the following question: Does a landowner have any rights if the landowner builds a home or other obstruction in a road right of way or other property dedicated to the public?
Defamation in the age of social networking websites.
In an Opinion issued on June 28, 2017, in Baruch SLS, Inc v Tittabawassee Township (Sup. Ct. No. 152047), the Michigan Supreme Court clarified the third prong of the six-part test set forth in Wexford Medical Group v City of Cadillac, 474 Mich 192; 713 NW2d 734 (2006), which governs charitable institutions seeking an exemption from real and personal property taxes under MCL 211.7o and MCL 211.79.
Will your standard terms and conditions win in a battle of forms? Do you have standard terms and conditions at all?
On July 16, 2014, the Uniform Law Commission (the “Commission”) approved a series of changes to the Uniform Fraudulent Transfer Act (the “UFTA”). The UFTA had previously been adopted by most states in the country, including Michigan. The Commission’s amendments included changing the name of the law from the UFTA to the Uniform Voidable Transactions Act (the “UVTA”).
At some point, a municipality and its leaders likely will be forced to grapple with the following question: Does a landowner have any rights if the landowner builds a home or other obstruction in a road right of way or other property dedicated to the public?
In November 2016, I co-authored an article which discussed technologies available to employers for monitoring employee conduct, as well as some legal limitations on doing so. On the flip-side of that issue, employees may want to use technology, such as audio and video recorders on their cell phones, to record fellow employees, supervisors and events in the workplace.
The Uniform Commercial Code (“UCC”) was drafted in 1958 and contains a series of articles that aim to govern commercial transactions. Nearly every state has adopted its own version of the UCC, including Michigan.
Last September, Gov. Snyder signed HB 4209 (now called the Medical Marihuana Facilities Licensing Act). The relevant portion of the Act to townships is Section 205. Marijuana facilities may not operate in a township, and will not be able to obtain a license from the state, unless the township has adopted an ordinance (zoning or otherwise) that authorizes that type of facility.
The United States Supreme Court sent a case involving a Virginia transgender student who sued his high school over restroom access back to the lower appellate court for further consideration.
On February 22, 2017, the U.S. Departments of Justice and Education withdrew two statements of policy and guidance, issued during President Obama’s administration, concerning transgender students’ access to bathrooms and locker rooms.
As of noon on February 10, 2017 spring weight restrictions are in effect and enforced on Michigan roads. The spring weight restrictions protect the roads as the ground begins to thaw and the surface of our roads becomes unstable.
On December 28, 2016, Governor Rick Snyder signed into law Public Act 378 of 2016 (the “Act”), which abolishes all statutory or common law rights of dower in Michigan, except in the case of a widow whose husband dies before the Act’s effective date.
Governor Rick Snyder signed into law two bills, Public Acts 330 and 331, that modernize Michigan’s trust laws by allowing domestic asset protection trusts (“DAPTs”) for the first time in the state. With its adoption of the Qualified Dispositions in Trusts Act (the “Act”) last month, Michigan joined 16 other states that allow for the creation of DAPTs. The new laws go into effect on March 8, 2017.
Last year, the American Farm Bureau Federation conducted a survey of farmers with respect to Farm Data. The results of the survey revealed that many farmers are still uncertain about how their Farm Data is used and whether their data is protected. Fifty-five percent of farmers surveyed did not know whether the agreements they signed with agricultural technology providers (“ATPs”) addressed who owns collected data. Similarly, 59 percent of farmers did not know whether ATPs could use collected data to market products or services back to them.
Information technology is becoming increasingly important for agribusinesses looking to improve productivity, efficiency and effectiveness. From monitoring crops, to managing workforces, agribusinesses are adopting technological solutions to gather, analyze and use information to make decisions and optimize performance.
As a general matter, the Fair Labor Standards Act requires that an employer pay an employee the federal minimum wage plus one-and-a-half times the employee’s standard pay rate for time worked over 40 hours in a work week. The Act also creates an “agricultural exemption” from this general rule.
Governor Snyder approved a new law on Tuesday that gives municipalities a stronger defense in sidewalk-injury lawsuits. PA 419 of 2016 amends Section 2a of the Governmental Liability for Negligence Act (Act 170 of 1964), which sets forth the extent of a municipality’s duties and liability in property and personal injury claims related to sidewalk maintenance.
A new law signed by Lt. Governor Brian Calley will prohibit counties, townships, cities and villages in Michigan from adopting or enforcing ordinances that regulate in any way the use, disposition or sale of certain containers, most notably, plastic bags.
This installment discusses bonus depreciation and other tax deductions specific to farms that are available in addition to Section 179.
In an opinion released December 15, 2016, the Michigan Court of Appeals (the “Court”) ruled that Michigan state law does not preempt policies created by a Michigan school district banning the possession of firearms in schools and at school sponsored events.
Claims under the Whistleblowers Protection Act have become increasingly common. This may be because people can make the claim without exhibiting any of the characteristics at issue in other employment statutes: age is irrelevant; a showing of a disability is not necessary; nor are a person's race, sex, gender or religious beliefs relevant.
As municipal attorneys, the Michigan Campaign Finance Act (“Act”) may seem far removed from the daily business of our township, city, and county clients. But the Act applies to political activities at the local level, and our clients can violate its provisions, and face potentially serious consequences, even when acting with innocent motives.
This is a two-part series discussing year-end tax strategies available to reduce the tax liability of your business. This installment discusses the de minimis safe harbor election and bonus depreciation as two tax savings opportunities available in addition to Section 179.
Intellectual property (“IP”) rights can be the cornerstone of a business's value and competitive edge. IP rights are generally grouped into four categories: trademarks, copyrights, patents, and trade secrets.
This article is the first of a two-part series and discusses the deduction available under Code Section 179. Part 2 addresses ways the bonus depreciation rules and other farm-specific deductions can be paired with Section 179 for effective and powerful year-end tax planning.
The Persons With Disabilities Civil Rights Act protects against disability discrimination in the workplace. The Act prohibits, among other things, an employer from discriminating in hiring, recruiting, promoting, discharging, or unfairly impacting the terms, conditions, or privileges of employment on the basis of a person's disability.
The Workers' Compensation Health Care Services Rules were amended to include provisions placing limitations on physicians’ ability to receive reimbursement for opioid treatment beyond 90 days if certain requirements are not met. The requirements were implemented to address the problems associated with long-term opioid use and limit potential addiction issues.
In the not too distant past, employers and employees had a clearer idea of what was, and was not, part of the workplace. In the past two decades, both employers and employees have blurred that distinction through changing technologies and work habits. At the same time, technological leaps have made it increasingly cheap and easy for employers to electronically monitor employee conduct. Employers must consider both the benefits and risks of electronic monitoring, and respect the legal limits on such monitoring.
There are four basic statutory approaches to workers' compensation - the impairment rating approach; the loss of earning capacity approach; the bifurcated or hybrid approach, which has attributes of both the impairment rating and the loss of earning capacity systems; and, the wage loss approach.
Can Michigan voters choose to vote a "straight ticket" this November? The answer remains yes, despite litigation that recently made its way to the Supreme Court of the United States.
After devoting tremendous time, money, and effort to a political campaign, coming in second place - particularly by a close margin - is disappointing, to say the least. While the nation's eyes are on the race for the White House or any of the hotly contested Senate and House seats, candidates for local office, such as school board or library board candidates, may face even closer election results, where a mere handful of votes determine the outcome. This leads to the question: can I demand a recount?
It's not too late to join the November general election ballot in Michigan as a write-in candidate!
The list of acronyms in the law is long. For employers, some acronyms are more important than others. And in the context of employment litigation, some are crucial. In this and our next two newsletters, we discuss three state statutes that create the potential for expensive lawsuits against employers: The Elliott-Larsen Civil Rights Act; the Persons With Disabilities Civil Rights Act; and the Whistleblower Protection Act. These statutes are identified by the acronyms ELCRA, PDCRA, and WPA.
While there is no “magic bullet” available to fix a large anticipated tax bill, there are several strategies available to businesses and entrepreneurs to turn ordinary purchases into tax saving deductions.
Recently, the U.S. Supreme Court considered the issue of how freedom of speech impacts the municipal regulation of signs. Review your regulations in light of this new Supreme Court decision.
A recent decision by the U.S. Court of Appeals for the Sixth Circuit (the “Sixth Circuit”) may make it easier for plaintiffs to bring costly lawsuits against companies that allow sensitive data to fall into the wrong hands.
The United States is a party to a number of trade treaties with foreign countries. The E visa category was created to give effect to those treaties by providing reciprocal benefits to nationals of a treaty country.
The State of Michigan filed an emergency appeal to the U.S. Supreme Court, seeking a decision upholding the ban on the straight-ticket voting in time for the November election.
The Michigan Supreme Court has rejected Gov. Snyder’s request to issue an advisory opinion on the constitutionality of Section 152b of 2016 PA 249, which allows general fund money (up to $2.5 million) to be allocated to nonpublic schools.
A good warranty can also be good advertising, and the difference between customers buying your product or your competitor’s may come down to who has the better warranty. It can be tempting to give your warranty a label that sounds better than your competitors, but did you know that how you label your warranties is governed by federal law?
Two studies conducted recently resulted in data-driven articles that shed greater light on the issue of when, and why, courts accept veil piercing arguments.
On September 21, Gov. Snyder signed HB 4209 (now called the Medical Marihuana Facilities Licensing Act, Public Act 281 of 2016). The Act imposes a licensure mandate and authorizes a regulatory scheme for certain medical marijuana facilities including growers, transporters, processors and dispensaries.
Julie Fershtman, our Equine Law practitioner, is speaking at the 31st Annual National Conference on Equine Law in Lexington, Kentucky, on the topic of liability releases in equine activities.
In equine-related lawsuits, parties often hire expert witnesses to testify at trial. Experts are sometimes called upon to testify about a party's compliance (or lack of compliance) with a standard of care.
Townships have a state constitutional right to "reasonable control" over roads. Townships also have the statutory right to adopt truck route ordinances. What happens if one township’s truck route ordinance effectively pushes commercial traffic into a neighboring township?
Public Act 317 was designed to control the spread of infectious diseases of livestock and animals in Michigan.
The Agricultural Guestworker Act, a bill to provide American farmers with a revised temporary guestworker program, was introduced into the House of Representatives in late April.
Featuring several remarks from her presentation at the National Conference on Equine Law, Fershtman discusses the topic of recoverability of attorney fees in equine litigation.
The Michigan Court of Appeals has issued recent opinions on the "motor vehicle exception" to governmental immunity. These cases will be of interest to any municipality that owns vehicles.
The Michigan Construction Lien Act limits a contractor's right to a construction lien in regard to work performed on residential structures.
The term "Ag Exemption" is frequently used, yet because there are actually three separate and distinct types of tax-related "Ag Exemptions," they are often combined or confused in discussion.
Effective March 14, 2013, the FMCSA adopted a rule that expands an hours-of-service (HOS) exemption that has been in effect since 1995 for farm-related operations during the planting and harvesting season.
Changes in Technology and the Law Require Some Employers to Revise Internet and Social Media Policies.
Check fraud can harm your business by causing cash flow problems, burdensome fraud investigations, and even unreimbursed financial losses.
The IRS now automatically revokes an organization’s tax exempt status if the organization fails to timely file an annual information return for three consecutive years.
Employment related issues can be sensitive. How do municipalities balance the requirements of the OMA and handling difficult personnel matters?
This article discusses the unique situation when the purchaser actually benefits from the past seller’s breach - - and the potential legal consequences that might surprise you.
President Obama signed the American Taxpayer Relief Act of 2012. The Act made other lesser-known but important changes to the tax law that could affect you and your business. This article summarizes those changes.
The Michigan Supreme Court issued an opinion which will make it more difficult for employers to defeat whistleblower claims before trial. Debano-Griffin v Lake County and Lake County Board of Commissioners.
The United States Supreme Court is poised to make a decision that may affect how the federal courts treat Michigan employers sued for violations of Title VII, the federal law that prohibits race and gender discrimination and harassment.
An overview of important legislation, issues, and cases from 2012 that affect Michigan county road commissions.
Effective on March 28, 2013, 2012 PA 529 amends the Motor Vehicle Code to state that an authorized agent of a county road commission (e.g. a weigh master) may act as a police officer.
The United States Bankruptcy Court for the Western District of Michigan entered an order approving the sale of substantially all of the assets of Stamp Farms to Boersen Farms, Inc.
Michigan's highly successful Clean Corporate Citizen program has received new and added emphasis. The Michigan Legislature passed legislation to organize and enlarge benefits provided to Michigan businesses that exercise environmental stewardship.
In today’s economy, businesses often find it necessary to adjust the labor force within a relatively short period of time to remain competitive. In Michigan, this can be accomplished because the law presumes that all employment relationships are at-will.
Governor Snyder signed into law right-to-work legislation covering both private and public sector employment in Michigan. Employees will have the right to refrain from paying any portion of assessed dues or an agency fee.
Municipalities often put great care and effort into deciding whether to amend their zoning or regulatory ordinances. While the substance of those amendments is important, so too is the form of the amendments.
On January 4, 2013, the U.S. Food and Drug Administration announced its proposal of new food safety rules. The public may submit online or written comments on the proposed rules by May 16, 2013.
I-9 enforcement is not primarily concerned with locating illegal workers with the goal of deporting them. Instead, I-9 enforcement is heavily focused on Form I-9 itself, and the employer’s strict accuracy in completing the form and complying with related regulations in assembling its workforce.
The Michigan Legislature in late December passed clean corporate citizenship legislation which was signed by Lt. Governor Calley in early January for execution.
Planning for the future of your ag business is critical. Advanced planning allows the family to transfer management and ownership how they want and to address legal, tax, and family relationship issues sooner rather than being forced to react after the death of a family member.
Any public body, especially those maintaining a website, should be aware of the amendment to the Michigan Open Meetings Act that became effective on December 31, 2012.
The Court of Appeals has held that a no-fault insurer was not required to reimburse its insured for medical expenses the insured repaid to his health care insurer out of the proceeds of a tort settlement.
Michigan law has long criminalized "begging in a public place." Recently, however, a federal court struck down Michigan’s anti-begging law, and another federal court struck down an Ohio city’s anti-solicitation policy.
Recently, the Sixth Circuit Court of Appeals held that the Workers’ Disability Compensation Act does not preempt the Racketeer Influenced and Corrupt Organizations Act.
The Legislature has changed the rules on how receiving boards are established.
Summary of the proposed changes that HB 5879 would make to the Freedom of Information Act, 1976 PA 442, if enacted. Many of these changes would directly impact litigation fees and costs for defending FOIA violations.
If I disinherit this child, I am afraid that this might impact her relationship with my other children. Is there any way to avoid this? Is there a right way to disinherit a child?
LARA has issued a warning regarding a letter being sent to Michigan corporations asking for an Annual Minutes Disclosure Statement.
In order to qualify for the agricultural use tax exemption, an entity claiming the exemption must satisfy two requirements. Read about the requirements here.
What happens if my uncle dies without having made a will or trust? Also, will I still be able to act on his behalf under his power of attorney after he has passed away?
"General Assignment:" Can I use this document to avoid having to probate his estate?
My husband died recently. Since my daughter lives in a different state, I have decided to move there to be close to her. Prior to my husband's death, we had just recently updated our estate planning documents. Do I need to do this again now that I am moving to another state?
The Michigan Legislature recently increased the small claims jurisdictional limit from $3,000 to $5,000 effective September 1, 2012.
Federal estate tax is imposed on virtually all assets in which a decedent has any interest, including life insurance proceeds, after the assets exceed an exemption amount.
It is unclear at this point whether the revamped Michigan Fireworks Safety Act preempts a municipality's ability to regulate traditional concerns such as noise and public safety.
You might save on your employment taxes if your business is taxed as an "S Corporation."
Noncompetition agreements typically prohibit an employee or seller of a business to own or work for a competitor of the protected party, and often are of substantial value. However, a Michigan court will only enforce these agreements if they comply with the following four requirements.
The following is a summary of the types of estate planning documents all individuals should consider implementing regardless of their age, the size of their estate, or whether they are married or single.
Two years ago, the Michigan Supreme Court found that the minority/insanity tolling statute applied to both the no-fault statute of limitations and the one year back rule. More recently, the Supreme Court issued its opinion in Joseph v Auto Club Insurance Association overruling the previous decision.
Michigan has revamped its fireworks law by adopting Public Act 256 of 2011, which amends the Michigan Fireworks Safety Act. The Act allows consumers to legally buy and use more powerful "consumer fireworks" without obtaining a permit.
In a recent complaint filed in Minnesota against Accretive Health, a business associate was implicated for breach of the Health Insurance Portability and Accountability Act.
A flurry of House and Senate hearings beginning in October and ending in November led to the first major overhaul of the Workers' Compensation Act in 42 years.
On February 28, 2012, the House passed HB 5335, an amendment that will change an over 25 year old Open Meetings Act interpretation by the Michigan Court of Appeals about telephone participation at public meetings.
In Michigan, it is generally common knowledge that contractors may file a construction lien to secure payment for their labor or material costs provided on a project. This article examines whether a contractor’s construction lien will have priority over interests, such as a mortgage, that a bank or another entity has recorded prior to the construction lien.
Many municipalities in Michigan have recently received requests from their cable operators to start formal cable franchise renewal procedures under the Federal Cable Act, 47 USC § 521 et seq. Although federal law sets renewal procedures that provide for extensive local review of franchise agreements, Michigan law prohibits such local review.
A summary of Foster Swift's events in 2011
The Michigan legislature was active in 2011, passing or amending several laws that will impact public sector labor relations.
Cities and villages have the power to legislate—that is, to make laws. Cities and villages exercise their legislative power by adopting or amending ordinances.
The last few years have witnessed significant increases in workforce audits and raids by U.S. Immigration and Customs Enforcement ("ICE") at all levels. Therefore, while proper I-9 compliance has always been important, it has never been more essential.
Documenting employee discipline is as important from a litigation defense perspective, as is counseling the employee in the first place to try to correct or improve job performance.
All qualified retirement plans that are categorized as "Cycle A" plans must be restated and submitted to the IRS for approval on or before January 31, 2012.
The Michigan Court of Appeals has provided guidance for use in calculating the amount to be paid for family-provided attendant care services in a No Fault case.
This case illustrates Michigan's leniency in regard to enforcement of releases.
Earlier this year, both Texas and Iowa amended their Equine Activity Liability Acts to broaden their scope beyond “equine activity” to “farm animal activity.”
The interesting new Michigan case of Price v. High Pointe Oil Company, could make you wonder whether the law is heading for change.
The IRS has announced the cost-of-living adjustments applicable to pension plan limitations for 2012.
From commodity prices to the weather, uncertainty is a fact of life in agriculture. There is one essential factor for long term success, however, that a family farm can control – careful estate and succession planning.
Imagine the shock of returning to your farm from out of town only to learn that your prize bull became ill and died soon after you left.
When it has been appropriately implemented, the Michigan Exchange will play a vital role in opening health care access and insurance coverage for hundreds of thousands of Michigan citizens and their families.
In Henry Ford Health System v. Department of Health and Human Services, the Sixth Circuit Court of Appeals upheld a regulation promulgated by the Secretary of Health and Human Services which excluded from hospitals' Medicare reimbursements the time residents spent conducting pure research.
The Michigan Court of Appeals held that the Michigan Department of Education lacks authority to promulgate the State Aid Rules, which impose new conditions on public libraries' eligibility to receive critical state funding.
On July 20, 2011, Gov. Rick Snyder signed legislation that changes the arbitration process and should result in more realistic agreements.
The Michigan Legislature has legislatively overruled Kyser and reinstated the "very serious consequences" rule.
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...
Succession planning is the process of formally transitioning management and ownership of an agricultural business from one generation to the next.
The Genetic Information Nondiscrimination Act of 2008 (GINA) took effect for employers on Nov. 21, 2009.
Senators Herb Kohl and Mike Enzi introduce new legislation to the Senate Finance Committee designed to protect retirement savings in 401(k) plans.
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.
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.
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.
Answer to an intriguing question that involves the intersection of employer rights and medical marijuana patient rights.
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.
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.
Michigan Governor Rick Snyder has proposed a replacement for the largely unpopular and complex Michigan Business Tax.
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.
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.
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.
State tax laws have not kept pace with the rapid growth of cloud computing.
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.
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?
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.
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.
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.
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."
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.
Sponsors of qualified retirement plans should note certain approaching deadlines for amending their plans.
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.
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.
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.
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.
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 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.
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.
In published national rankings for 2009, Foster Swift ranked 40th in the "Top 100 Bond Counsel: Short Term Issues"
Navigating through the risks of credit card processing
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...
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 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.
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.
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.
The recently enacted Hiring Incentives to Restore Employment (HIRE) Act may benefit your business with tax savings.
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.
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.
The most costly mistakes union employers make are all avoidable.
On February 17, 2010, most of the Health Information Technology for Economic and Clinical Health Act ("HITECH") becomes binding on the health care industry.
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.
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.
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.
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.
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.
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 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.
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)...
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.
Employees may be denied unemployment benefits between seasons if the Employer is designated a "seasonal employer" under the law.
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.
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.
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...
The ultimate goal of trademark protection is to avoid consumer confusion.
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.
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 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.
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.
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.
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
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 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.
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 2008, Michigan became the 13th state to legalize medical marijuana.
The number of creditor lawsuits, foreclosures, and bankruptcies are exponentially increasing.
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.
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.
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.
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.”
Congress passed the Worker, Retiree and Employer Recovery Act of 2008 on December 23, 2008.
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.
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.
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 . . .”
The Michigan Legislature has enacted Public Act 496 to revise the rules on dissolving a park commission.
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.
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."
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.
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.
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 Federal Trade Commission (FTC) issued regulations, as part of the Fair and Accurate Credit Transactions Act of 2003...
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
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.
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.
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.
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.
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.
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 March 13, 2008, Governor Granholm signed into law Senate Bill 206, creating the Michigan Planning Enabling Act, which takes effect on September 1, 2008.
In 2004 Congress enacted Internal Revenue Code ("Code") Section 409A, which dramatically changes the requirements for maintaining nonqualified deferred compensation arrangements.
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.
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.
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...
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 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.
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.
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.
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.
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.
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.
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.
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 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.
How recent Michigan Supreme Court decisions have affecte the Defense of Constructuion Premises Liability Cases, Michigan Trial Defense Journal Quarterly.
