April 12, 2023
Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges.
April 11, 2023
The U.S. Supreme Court held in 2014 that the Lanham Act’s false advertising provision governs only commercial, not consumer, injuries. On April 4, 2023, while acknowledging that the distinction between commercial and consumer injuries is “nebulous,” the U.S. Court of Appeals for the Sixth Circuit held that “even commercial businesses that sell goods to end users may qualify as ‘customers’ who cannot sue under the Act—depending on the nature of their injuries.”
April 6, 2023
This is the second article in our series that looks at existing and planned government measures and programmes designed to help young households buy a flat or house.
March 29, 2023
Tarion, the consumer protection organization which oversees builder warranties for new homes built in Ontario, is formalizing a Temporary Relocation Warranty (“TRW”). The TRW will provide mandatory compensation for owners of newly built homes that become uninhabitable due to a breach of the new home warranty within the warranty period.
March 27, 2023
On March 24, 2023, Governor Gretchen Whitmer signed into law two significant pieces of legislation amending Michigan labor laws eliminating "right-to-work" statutory language that previously allowed public and private employees to refuse to join a union. The new laws allow public and private employers to require employees to pay union dues as a condition of employment.
March 22, 2023
Can public school children with disabilities sue their schools for violations of the federal antidiscrimination statutes and collect compensatory damages before exhausting their administrative remedies under the Individuals with Disabilities Education Act? In a unanimous decision issued on March 21, 2023, the U.S. Supreme Court answered in the affirmative.
March 21, 2023
A recent decision by the U.S. Court of International Trade ("USCIT") means that tariffs on imports from China under Section 301 of the Trade Act of 1974 will remain in place for now.
March 10, 2023
On March 8, 2023, the Michigan Legislature passed an amendment to the state’s Elliot-Larsen Civil Rights Act (ELCRA) that explicitly includes protections against discrimination on the basis of sexual orientation, gender identity, or expression. The bill will now head to Governor Gretchen Whitmer’s desk for her expected signature.
March 6, 2023
Bipartisan bills have been introduced in the House and Senate to grant federal income tax relief to motor vehicle dealers using the LIFO accounting method for their inventories of new motor vehicles. If enacted, dealers using the last-in-first-out inventory (“LIFO”) method of accounting may elect to claw back taxable income that they reported for 2020 and 2021 on inflated profits.
March 2, 2023
This article is the first in a new series that will look at recent and planned measures and programmes designed to help young households buy a flat or house. The issue is all the more topical given the government’s pledge to offer a 2% fixed-rate mortgage for first-time home buyers from mid-2023.
February 24, 2023
A construction lien is a legal mechanism that helps protect contractors, subcontractors, and suppliers (collectively the “Lien Claimant”) from non-payment for their work on a construction project.
February 23, 2023
Equipped with full funding, U.S. Customs and Border Protection (CBP) now looks to heighten enforcement of the Uyghur Forced Labor Prevention Act (UFLPA) with automotive suppliers squarely in sight.
February 23, 2023
In a ruling that will impact both union and non-union employees, the National Labor Relations Board (“NLRB”) held that standard non-disparagement and confidentiality provisions contained in a severance agreement were invalid and that the mere proffer of the agreement containing the terms was an unfair labor practice.
February 23, 2023
A debt “for money, property, services, or an extension [. . .] of credit, to the extent obtained by [. . .] actual fraud,” is not dischargeable in a chapter 7 bankruptcy case.[1] Courts have questioned whether this applied if the debtor did not commit the fraud or even have knowledge of it. On February 22, the Supreme Court in Bartenwerfer v. Buckley, No. 21-908, 2023 WL 2144417 (U.S. Feb. 22, 2023), resolved that question, holding that a debtor’s knowledge of the fraud is not relevant. What matters is that the debt arose because of fraud, not whether the debtor was a direct participant in or even knew of the fraud.
February 21, 2023
In today's world of technology and communications, communities are increasingly reaching their residents and marketing their services through social media. It has become common for cities, villages, and nearly all forms of local, state, and federal government to have an active presence on Facebook, Twitter, lnstagram, LinkedIn, and other popular social media sites.
February 17, 2023
The landscape of biometric privacy just became both more settled and unsettling for companies using biometrics. On February 17, 2023, the Illinois Supreme Court held that each scan or transmission of a person’s biometric identifiers is a separate violation of Illinois' Biometric Information Privacy Act (BIPA).
February 16, 2023
Taxpayers who are not parties to an action voiding an IRS Notice published without notice and comment should carefully consider the risk that the IRS may nonetheless treat the Notice as valid as to nonparties.
February 14, 2023
The new year has brought with it some important tax changes for businesses and residential property owners in Canada.
February 7, 2023
Michigan bankruptcy exemptions increase every three years to adjust for inflation, and on March 1, 2023, they will increase by 14%.
February 3, 2023
Employers seeking to sponsor candidates for initial H-1B sponsorship (commonly known as "H-1B CAP") should begin preparing for the H-1B electronic registration process.
January 27, 2023
A Treasury regulation provides that a researcher performing technological research for its customer is not entitled to federal income tax credits for the cost of the research if the researcher does not retain substantial rights in the research.
January 27, 2023
In a unanimous decision, the Michigan Court of Appeals overturned a July 2022 Court of Claims ruling that the Michigan Legislature lacked the constitutional authority to adopt and subsequently amend two 2018 ballot initiatives raising the minimum wage and requiring employers to offer paid medical leave.
January 23, 2023
The U.S. Treasury may now provide direct payments to Tax-exempt entities (including non-profits, states, local governments and public schools) that are planning energy-efficient projects, such as solar improvements to existing buildings or improvements to provide for electric vehicles. New regulations provide clarification for the rules on how to qualify for these increased direct pay credits under the prevailing wage and apprenticeship requirements.
January 20, 2023
Business owners will occasionally express a desire to protect their brand without much knowledge as to the purpose of a trademark or the intricacies involved in the trademark application process.
January 17, 2023
The government of Canada recently passed legislation that effectively bans non-Canadian individuals and corporations from purchasing residential real estate under the Prohibition of Purchase of Residential Real Estate by Non-Canadians Act.
January 11, 2023
Bad News for Those Whose Cryptocurrency Is Trapped in the Estate, Could Be Worse for Those Who Think They've Escaped
The judge in the Celsius Network bankruptcy case ruled that Celsius users who had deposited cryptocurrency in Celsius’s “Earn Accounts” had transferred ownership of their cryptocurrency to Celsius. Thus, at the time it filed for bankruptcy protection, Celsius owned any cryptocurrency in the Earn Accounts; depositors had nothing more than an “I.O.U.”–the same as any other creditor.
January 11, 2023
In 2023, Registered Investment Advisers (“RIAs”) who are registered with the Securities and Exchange Commission (“SEC”) should be prepared for regulatory changes. These include proposed changes to rules governing RIA outsourcing and cybersecurity risk management. Although some key proposed rules are not yet final, RIAs should consider taking preliminary steps to prepare for the new requirements.
January 5, 2023
Eagerly anticipated comprehensive retirement plan legislation commonly known as the "SECURE 2.0 Act" was signed into law on December 30, 2022, as part of the Consolidated Appropriations Act of 2023.
January 5, 2023
On January 5, 2023, the Federal Trade Commission ("FTC") issued a notice of proposed rulemaking that would render all non-compete agreements, other than those entered into in connection with the sale of business, unlawful "unfair competition" under Section 5 of the Federal Trade Commission Act.
January 5, 2023
A draft bill is designed to help communes provide sufficient housing for war refugees from Ukraine by enabling swift conversion of unutilized non-residential
properties into housing. More specifically, its provisions apply two types of non-residential properties: office buildings, and retail buildings bigger than 2,000 square meters of selling area.
January 4, 2023
Cities with a population of 15,500 or more now may specially assess for police and fire services under a new law, Public Act 228 of 2022, that becomes effective on March 28, 2023, that amends Act 33, Public Acts of Michigan, 1951, as amended. Previously, generally only townships, villages, and cities with a population of less than 15,500 could exercise special assessment powers.
December 20, 2022
On December 8, 2022, a 3-0 panel of the Michigan Court of Appeals answered the question in the negative. The court found that a policy adopted by Meridian Township, Michigan violated a 2015 state law known as the Local Government Labor Regulatory Limitation Act (LGLRA), which forbids local governments from requiring contractors to pay their own employees union-level wages.
December 16, 2022
On December 13, 2022, the National Labor Relations Board (NLRB) expanded the remedies that may be awarded in unfair labor practice cases. In a separate 3-2 decision on December 14, 2022, the NLRB ruled that a union's proposed bargaining unit in which it seeks representation can be expanded to include more employees only if the employer proves that the additional employees share an "overwhelming" community of interest with the employees in the union proposed unit.
December 16, 2022
Recently, on November 22, 2022, the Department of Labor released its final amendment to the ESG/Proxy Voting rules, providing greater flexibility for plan fiduciaries to consider climate change and other environmental, social, and governance factors when they select retirement investments and provides a renewed emphasis on exercising shareholder rights, such as proxy voting.
December 13, 2022
The Internal Revenue Service recently announced the 2023 cost of living adjustments for the estate and gift tax exclusion amounts.
December 5, 2022
The Bankruptcy Code saw many changes in 2020 and 2021. Some of the changes that were enacted under the Consolidated Appropriations Act, 2021 ("CAA") will soon end.
November 22, 2022
The Notice proposes to replace the January 7, 2021, Independent Contractor Status Under the FLSA rule with a rule that seeks to reduce the risk that employees are misclassified as independent contractors, while attempting to provide added certainty for businesses that engage with individuals who are in business for themselves. The DOL states the new rule would preserve essential worker rights and provide consistency for regulated entities.
November 22, 2022
The proposed revisions to the program would allow self-correction of de minimis late participant contributions or loan repayments—easily two of the most prevalent VFCP issues—if certain criteria are met. Fiduciaries would still be required to notify the Department of Labor regarding any self-correction action taken pursuant to this new opportunity but would no longer need to secure Department approval.
November 15, 2022
November 11, 2022, brought news of yet another massive crypto bankruptcy filing. One of the largest crypto exchanges, FTX, filed a petition for bankruptcy protection in Delaware.
November 11, 2022
Plan sponsors of individually designed 403(b) plans will soon be able to submit determination letter applications to the IRS. This change is important for 403(b) plan sponsors that were unable to transition their complicated legacy documents to preapproved plan documents because they can now obtain their own determination letter.
November 4, 2022
The Sixth Circuit recently held that even where a supplier has a right to terminate a contract without cause, the supplier still must give the buyer reasonable notice of termination.
November 3, 2022
Miller Canfield's recently released practice guide Sales Tax Obligations of Michigan Public Schools discusses generally the sales tax obligations of public schools under the Michigan General Sales Tax Act and the applicable exemptions.
November 1, 2022
The IRS recently issued its annual cost-of-living adjustments for the 2023 tax year for retirement plans and health and welfare benefit plans. These COLAs reflect significant increases in the consumer price index (CPI).
November 1, 2022
The Fifth Circuit Court of Appeals vacated the Consumer Financial Protection Bureau’s 2017 Payday Lending Rule. Although the holding is narrow, its rationale suggests—at least according to one court—that the CFPB cannot constitutionally act.
October 27, 2022
The Equal Employment Opportunity Commission has released an updated poster that employers with more than 15 workers are required to display.
October 25, 2022
The IRS published Revenue Procedure 2022-19 providing taxpayers with liberalized procedures for resolving common S corporation issues. Previously, taxpayers would have needed costly IRS letter rulings for certainty on their S corporation status. The new procedures are simpler and less expensive.
October 21, 2022
The coming midterms in Michigan will be the first election since the state legislature passed a series of changes that will impact how communities manage their elections. The Miller Canfield Michigan Election Law Guide offers a comprehensive summary of changes to election law since 2018, in one easy-to-navigate resource.
September 29, 2022
The IRS has extended additional deadlines for required retirement plan amendments. Notice 2022-45 extends the deadline for amending qualified retirement plans to comply with certain provisions of the CARES Act and the Taxpayer Certainty and Disaster Tax Relief Act of 2020.
September 20, 2022
The National Labor Relations Board (NLRB) issued a Notice of Proposed Rulemaking (NPRM) that would, if adopted, make it much easier for the NLRB to find a company to be a "joint employer" of persons directly employed by its contractors, vendors, suppliers and franchisees.
September 8, 2022
The Public Company Accounting Oversight Board (PCAOB) announced on August 26, 2022, that it has signed a Statement of Protocol (SOP) Agreement with the China Securities Regulatory Commission (CSRC) and China’s Ministry of Finance. The SOP, together with two protocol agreements governing inspections and investigations (together, the “SOP Agreement”), establishes a framework for the PCAOB to conduct complete inspections and investigations of PCAOB-registered public accounting firms based in mainland China and Hong Kong.
September 1, 2022
On Aug. 24, 2022, the IRS released Notice 2022-36 providing automatic relief from failure to file penalties for the 2019 and 2020 tax years for a significant number of individuals and businesses that were late in filing their 2019-2020 tax returns.
August 15, 2022
The Inflation Reduction Act of 2022, which passed both chambers of Congress on Aug. 12, 2022, includes tax provisions meant to raise government revenues and subsidize green energy initiatives.
August 8, 2022
The IRS has issued a notice extending the deadline for retirement plan sponsors to make certain amendments required by recently passed legislation.
August 8, 2022
When an entity in financial distress is declared bankrupt or placed under a court-supervised rescue mechanism under the Restructuring Law, among the many legal consequences are those pertaining to real estate assets that it owns. The inclusion of such assets can prove a blessing or a burden.
August 2, 2022
Three courts—the Supreme Court, the Sixth Circuit, and the Tax Court—recently rejected administrative guidance in tax cases because the guidance was either wrong as applied, unnecessary, or inapplicable.
August 2, 2022
On June 23, 2022, the Michigan Court of Appeals ruled that an arbitration agreement contained in a personnel manual was not enforceable because the associated disclaimer indicated that the manual did not create a “contract of employment.”
August 1, 2022
The Michigan Supreme Court has ruled that discrimination on the basis of sexual orientation and gender identity is discrimination because of sex prohibited by the Michigan Elliott-Larsen Civil Rights Act (“ELCRA”). The 5-2 decision was issued on July 28, 2022, in the case of Rouch World, LLC, v. Department of Civil Rights.
July 29, 2022
On July 19, 2022, the Michigan Court of Claims held that two voter-initiated laws that were passed and later amended by the state legislature in 2018 should be restored. If the decision stands, the minimum wage in Michigan will increase to $12.00 per hour, tipped employees will need to be paid the regular minimum wage by 2024, and employers of all sizes will be required to provide Michigan employees with one hour of paid sick leave per 30 hours worked, up to 72 hours per year.
July 28, 2022
The Office of the Inspector General of the U.S. Department of Health and Human Services (OIG) issued a Special Fraud Alert regarding transactions between practitioners and telemedicine companies, which urges practitioners to exercise caution when entering into telemedicine-related transactions and alerts them to traits that could result in criminal, civil, or administrative liability under federal and state laws.
July 27, 2022
Employees who presented an expired List B Identity document between May 1, 2020, and April 30, 2022, must present an unexpired document that establishes identity by July 31, 2022, to update their Form I-9, Employment Eligibility Verification.
July 26, 2022
The Michigan Uniform Assignment of Rents Act (“MUARA”), which takes effect on September 22, 2022, strengthens both the right to obtain a receiver and the power of the receiver to collect past due rent. The MUARA also confirms the right to foreclose by advertisement at the same time that a receiver is appointed.
July 21, 2022
Preference defense received an important boost this week when the Eleventh Circuit decided that invoices paid under 11 U.S.C. § 503(b)(9) can count as "new value" in defending against preference claims. It is the first circuit court to consider the question, making its decision in favor of creditors' rights that much more significant.
July 21, 2022
When a landlord defaults on its loan, its lender may notify the tenants that rents must be paid to the lender instead of the landlord. The MUARA provides a form of notice that the lender may use; however, the lender can use a different form if it includes detail on how and where the tenant must deliver those payments as well as other related information, and the lender must notify the tenant that it may consult with a lawyer about any questions.
July 20, 2022
While three recent Supreme Court decisions do not overrule or even mention Chevron deference – the doctrine that courts generally should defer to a federal agency's interpretation of an ambiguous statute – they open the door to more aggressive examination by the courts of agency interpretations that arguably stray from the underlying statutory language.
July 12, 2022
Secured lenders whose commercial loans are in default often face a serious question: should they allow a commercial property’s expenses to be paid, potentially increasing their losses? Or should they minimize their immediate pain by collecting all gross rents? To answer, lenders must consider both practical and legal factors. On the legal side, Michigan’s Uniform Assignment of Rents Act (MUARA) allows a lender to require that all rents be paid to it, even if that means shorting operating expenses. This differs from the approach in some other states, like Illinois.
July 5, 2022
On June 24, 2022, Michigan passed the Michigan Uniform Assignment of Rents Act (MUARA). When it did, Michigan became the first state with a Uniform Assignment of Rents Act that expands the definition of "rents" to include hotel revenues.[1] This distinction makes a significant difference and, perhaps surprisingly, is not clear in many states.
June 29, 2022
Previously, we alerted you that Michigan had passed its version of the Uniform Assignment of Rents Act (MUARA). Among other things, this law clarifies that an assignment of rents is not extinguished by a foreclosure sale itself, but instead terminates either at the end of the redemption period or when the property is redeemed.
June 28, 2022
On June 15, 2022, Michigan Governor Gretchen Whitmer signed legislation amending Act 57, Public Acts of Michigan, 1988 (“Act 57"), to authorize an emergency services authority, established under Act 57 by municipalities to provide emergency services, to incur debt for the purposes of purchasing real or personal property or financing the costs of buildings and facilities. The legislation cures an omission that had limited Act 57 authorities from efficiently financing needed emergency response capital assets.
June 28, 2022
Congress has made some small but important changes to the Bankruptcy Code through its enactment of the Bankruptcy Threshold Adjustment and Technical Corrections Act. The most important of these are the increases in the debt limits for debtors under chapter 13 and under the Small Business Reorganization Act (the “SBRA”)—increases that will continue for at least two years.
June 27, 2022
In May 2017, we highlighted the Sixth Circuit’s opinion in Town Center Flats. Briefly, Town Center Flats held that ownership of a commercial property’s rents transferred to a lender when (1) a commercial loan is secured by a recorded assignment of rents, (2) the borrower defaults, and (3) a lender follows Michigan’s statutory procedure to enforce the assignment of rents. Subsequently, a bankruptcy court held that tenants need not receive notice of the borrower’s default for ownership to transfer.[1] Without rents being part of the bankruptcy estate, some borrowers could not finance a bankruptcy proceeding.
June 27, 2022
The U.S. Supreme Court issued a ruling which will have wide-ranging effects on the ability of governmental entities to react to religious and other speech of public employees. In Kennedy v. Bremerton Schools, the Court ruled that a public high school could not discipline or disfavor a football coach for his practice of kneeling on the 50-yard line and praying at the conclusion of each game, eventually growing to include most of the football team and opposing players as well.
June 24, 2022
Silver v. Internal Revenue Service will provide insight, when decided, of the view of the Court of Appeals for the District of Columbia Circuit on the scope of judicial review of administrative regulations that apply to small business. Small businesses should be vigilant in demanding that administrative agencies observe the requirements of the Regulatory Flexibility Act (“RFA”).
June 14, 2022
Parties involved in litigation outside the U.S. have long had a useful information-gathering tool at their disposal: a U.S. statute allowing them to obtain by court order testimony and documents from persons located in the U.S. The statute, 28 U.S.C. § 1782(a), or “Section 1782,” authorizes U.S. district courts to order persons “resid[ing] or found” in their district to give testimony or produce evidence for use in a proceeding in a “foreign or international tribunal.” Courts in the U.S. have long disagreed about whether and when parties to international arbitrations can use Section 1782. The U.S. Supreme Court has now held they generally cannot. On June 13, the Court issued a unanimous opinion in ZF Automotive US, Inc., v. Luxshare, LTD, holding that Section 1782 applies “only [to] governmental or intergovernmental adjudicative bodies.” Accordingly, Section 1782 cannot be used to obtain evidence for private commercial arbitrations or for investor-state arbitrations, unless a foreign government has conferred governmental authority upon the arbitral panel.
June 2, 2022
It is only weeks now before the New Developer Act (NDA) comes into effect on July 1. Having looked at what NDA means for developers and home buyers, in this third and final part of our series we focus on the role of banks, and finish with overall conclusions.
May 31, 2022
In Boechler P.C., v. Commissioner, the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection due process hearing could be equitably tolled but not if it should be equitably be tolled. It is likely that the Tax Court will toll the filing period if the taxpayer shows that it pursued its rights diligently and that extraordinary circumstances prevented it from filing timely.
May 27, 2022
If a Michigan property owner rents part of his or her home, can the property owner still claim 100% principal residence tax exemption (PRE) on the home? Yes, declared the Michigan Court of Appeals in Keith W. DeForge v Township of Allouez, decided May 26, 2022.
May 26, 2022
In Morgan v. Sundance, Inc., decided May 23, a unanimous Supreme Court addressed the standard for determining whether a party has waived its right to arbitrate a controversy by first engaging in litigation. Overruling decisions in nine circuits, the Court held that waiver can occur whether or not the adverse party has suffered prejudice. The Court explained, but left standing, its previous opinions holding the Federal Arbitration Act (FAA) adopts a “policy favoring arbitration.” The Court’s analysis presages issues for future litigation under the FAA.
May 24, 2022
The U.S. Supreme Court is poised to hear cases that may curtail the administrative powers of the SEC. These rulings may portend greater limits on federal administrative agencies.
May 20, 2022
Like many jurisdictions around the world, the Qatar Financial Centre (QFC) has established compliance procedures that require legal entities registered or formed in the QFC to identify their ultimate beneficial owners (UBO). The purpose of beneficial ownership disclosure requirements is to increase transparency in business transactions and to curb illegal activity such as corruption and money laundering.
May 6, 2022
In Lowry v. Southfield Neighborhood Revitalization Initiative, the Sixth Circuit Court of Appeals held that a taxpayer in bankruptcy could challenge a Michigan tax foreclosure sale under federal bankruptcy fraudulent transfer law, opening the door for other challenges to tax foreclosures. A recent decision from the Bankruptcy Court for the Eastern District of Michigan eases this concern.
May 3, 2022
When the government allows a private group to display its message on public property, the message does not necessarily become government speech, and the private speaker may remain entitled to First Amendment protections. Shurtleff v. Boston, 596 U.S. ___ (2022). Whether a message is held to be government or private speech has significant implications in cases involving the display of religious messages on public property.
May 2, 2022
The U.S. Supreme Court issued its 6-3 decision in Cummings v. Premier Rehab Keller, P.L.L.C., holding that emotional distress damages are not recoverable in a lawsuit brought under the Rehabilitation Act of 1973 (Section 504) or the Affordable Care Act (ACA).
April 28, 2022
Hawkins, et al. v Cintas Corp. demonstrates the scrutiny placed upon arbitration of ERISA claims. Although employees may have signed a broad arbitration agreement, that does not necessarily mean that certain ERISA claims are subject to arbitration.
April 22, 2022
On April 12, 2022, the Sixth Circuit decided Chelf v. Prudential Ins. Co. of Am., __ F.4th __ (6th Cir. 2022), which involved breach of fiduciary duty claims against an employer. The district court dismissed the claims, concluding that the alleged wrongdoings were purely ministerial functions or fell outside of ERISA's fiduciary requirements.
April 19, 2022
For 40 years, marijuana businesses have been prohibited from deducting business expenses in their federal income tax returns. After a brief victory in the Tax Court in Jeffrey Edmondson v. Commissioner, allowing an illegal drug dealer’s business deductions, Congress amended the Internal Revenue Code in 1982 to deny illegal drug dealers all business deductions and credits.
April 12, 2022
National Labor Relations Board General Counsel Jennifer Abruzzo has issued a memorandum stating her intent to seek to change the NLRB's longstanding rule allowing employers to hold mandatory meetings during union election campaigns.
April 7, 2022
China-origin products that are classified under the 10-digit HTSUS subheadings and meet the descriptions in the Annex are now eligible for entry without payment of the additional Section 301 duties through the end of 2022.
April 5, 2022
The court's rationale, if followed elsewhere, could lead to significantly broader institutional and corporate liability for statements by students and employees.
April 4, 2022
In a little-noticed recent decision, a nearly-unanimous U.S. Supreme Court significantly narrowed the jurisdiction of the federal courts to confirm, vacate or modify arbitration awards under the Federal Arbitration Act (FAA). The decision, Badgerow v. Walters, issued March 31, 2022, sets a jurisdictional trap for the unwary attorney.
April 1, 2022
SECURE Act 2.0 would make various changes with respect to employer-sponsored retirement plans to expand coverage and increase retirement savings. While the bill will likely see some further tweaks as it goes through the legislative process, it enjoys broad bipartisan support and its prospects for passage are high.
March 31, 2022
The Court will consider whether the amount of tax the Michigan Department of Treasury assessed due to the sale of a company was so misaligned with the taxpayer's actual business structure that it led to "a grossly distorted result."
March 23, 2022
A recently passed Michigan law will streamline access to liquor licenses in development districts and is expected to lower costs for hospitality industry businesses that invest in constructing or restoring buildings.
March 22, 2022
For some time, the IRS has "listed" certain transactions as suspect. Based on a recent Sixth Circuit decision, a taxpayer against whom the IRS proposes a penalty for failure to report participation in a listed transaction may have a viable argument to dispute imposition of the penalty. Similarly, a taxpayer that paid a penalty for participation in a listed transaction may have a meritorious position to recover the penalty.
March 18, 2022
Ontario would become the first province in Canada to require such a policy. It is expected that the legislation will also require employers to explain how they are tracking employees through their computers, phones, and other electronic devices.
March 17, 2022
On March 14, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) updated its technical assistance guide, What You Should Know About COVID-19, and the ADA, the Rehabilitation Act, and Other EEO Laws and issued a technical assistance document, entitled The COVID-19 Pandemic and Caregiver Discrimination under Federal Employment Discrimination Law. This technical assistance document details recommended best practices for employers managing workers with family caregiver responsibilities.
March 15, 2022
Broad U.S. export controls and sanctions recently imposed on Russia, Belarus and specific areas of Ukraine may impact companies with international exposure to these regions, including but not limited to industries such as defense, aerospace, energy and finance.
March 14, 2022
Summary of the Ontario Government's guidance on what it expects to be included in a "Disconnecting from Work Policy."
March 10, 2022
The Polish Parliament adopted a special act on assistance to Ukrainian citizens who have fled Ukraine to Poland in connection with Russia’s invasion of Ukraine. The Special Act contains many provisions setting forth rights, assistance and benefits to be made available to Ukrainian citizens who have sought refuge in Poland as a result of the war. Miller Canfield has three Polish offices—in Warsaw, Wrocław, and Gdynia—and our attorneys are actively providing assistance to Ukrainian refugees regarding their stay in Poland.
March 4, 2022
H.R. 4445 amends the Federal Arbitration Act and invalidates pre-dispute agreements requiring arbitration of sexual assault or sexual harassment claims, or barring class actions alleging such claims. H.R. 4445 specifies that courts, not arbitrators, decide its applicability, even if the parties agree otherwise. H.R. 4445 would apply prospectively to any claims or disputes arising or accruing after the date of enactment.
March 4, 2022
In the wake of Russia's military invasion of Ukraine, several countries, starting with the 27 member states of the European Union and followed by the United States, Canada, Switzerland and Norway, have implemented restrictions prohibiting commercial and private Russian aircraft from operating in their airspace.