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.

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.

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).

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.

The Equal Employment Opportunity Commission has released an updated poster that employers with more than 15 workers are required to display.

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.

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.

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.

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.

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.

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.

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.

The IRS has issued a notice extending the deadline for retirement plan sponsors to make certain amendments required by recently passed legislation.

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.

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.

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.”

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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”).

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. 

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

The court's rationale, if followed elsewhere, could lead to significantly broader institutional and corporate liability for statements by students and employees.

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.

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.

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."

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.

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. 

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.

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.

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.

Summary of the Ontario Government's guidance on what it expects to be included in a "Disconnecting from Work Policy."

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.

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.

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.

To secure the subcontractor’s right to be paid for their work, Polish law explicitly provides for a situation in which the subcontractor, in the event of the general contractor’s failure to pay, can seek payment directly from the project owner. The legal basis for that is the stipulation in Article 6471 of the Civil Code that the project owner is jointly and severally liable with the general contractor for payment of the subcontractor’s fee. Article 647 lays out clear conditions for when the subcontractor is entitled to do that. But as we will see, Article 647 is not the only legal option available to the subcontractor to successfully seek payment from the project owner.

Every three years on April 1, the dollar amounts in the Bankruptcy Code are adjusted to account for inflation. The April 1, 2022, increase will be nearly 11%, far greater than the approximately 6.2% increase three years ago.

The U.S. government and military experts have been warning U.S. companies that Russia may launch significant cyberattacks against critical infrastructure, financial institutions and businesses in retaliation for the sanctions imposed against Russia. Now is the time for companies to ensure that they undertake a comprehensive risk assessment and implement the necessary cybersecurity measures to mitigate potential liability in the event of a cyberattack.

Miller, Canfield, Paddock and Stone P.L.C. (Miller Canfield) is a full-service business law firm offering registered investment advisors (RIAs) a full-range of legal services. We provide individualized consultation and documentation, as well as customized solutions for our clients.

Due to the burden of fact-intensive inquiries which could result from requests for reasonable accommodations at public meetings, whether from members of the public or members of the public body, public bodies should be prepared to consult with legal counsel about such requests and appropriate policy considerations. 

The case, Little Sandy Coal Co. v. Commissioner, presents the issue of whether, and the extent to which, a taxpayer's activities constitute elements of a process of experimentation.

A recent opinion from the Michigan Court of Appeals, City of Southfield v Shefa, LLC, explained that when a debtor defaults under a confirmed chapter 11 bankruptcy plan, a creditor can enforce its rights in state court, and perhaps also in the bankruptcy court.

Given the upcoming registration period, it is important that employers notify Miller Canfield immediately if they wish to file H-1B CAP petitions. Miller Canfield must conduct a complete and thorough evaluation of the employee's eligibility for H-1B CAP sponsorship, and register the employer under the electronic registration process, prior to the opening of the initial registration period in March.

There is no doubt that the contract valorisation provisions of the Public Procurement Act have an immense impact on the entire construction market. The objective of the mechanism is to reduce the high risk of cost escalation borne by firms that bid for, and receive, construction works contracts from public entities, by permitting modifications to the overall contract price to reflect cost increases. Therefore, understanding its practical aspects can help economic operators to manage their risks better and execute projects more efficiently.

Of the bills presented to the Governor, the key bill is SB 303, one of a number of bills dealing with voter identification. The original bill as introduced eliminates the current statutory provision allowing a voter without a photo ID to sign an affidavit to that effect and obtain a ballot, subject to challenge; instead mandating the issuance of a provisional ballot, which would be tabulated only if the voter verifies his or her identity with the local clerk within six days of the election.

Plan fiduciaries have a duty of prudence to independently evaluate on an ongoing basis investments offered in a plan’s menu of options and remove any imprudent ones.

The IRS has issued Interim Guidance that likely will increase the expense and burden of filing research credit refund claims. Research credits in original returns are not affected by the Interim Guidance.

The interim rule applies to health care providers who care for Medicare and Medicaid patients in hospitals, nursing homes, ambulatory surgical centers, hospices, rehabilitation facilities and more. Specifically, any governmentally owned hospital, health facility or community mental health center which is a Medicare- or Medicaid-certified facility will need to follow the rule. This is also true of any third-party contractors who provide care, treatment or other services for these facilities or their patients.

A recent opinion from the Sixth Circuit Court of Appeals has opened a new door for a taxpayer to challenge a Michigan tax foreclosure sale. The opinion held that the challenge could proceed where the property value was alleged to be substantially more than the unpaid taxes and the taxing authority effectively retained the equity of the property.

The Department of State has extended its prior policy of allowing consular officers to waive the in-person interview requirement for foreign nationals applying for a non-immigrant visa in the same classification as previously issued, and whose visa expired within the past 48 months. This authority has been extended indefinitely.

The Supreme Court's ETS decision does not affect any state or local requirements of vaccination and/or testing, and does not prevent employers from imposing their own requirement on vaccination and/or testing. Employers still have a general duty to provide a work environment free from recognized hazards that are causing or are likely to cause death or serious physical harm.

In Proctor v Saginaw County, a consolidated appeal of five putative class actions against a large number of counties, the Court of Appeals rejected an effort to allow the recovery of such proceeds as a class action. The Court also held that the Michigan Supreme Court's 2020 decision in Rafaeli v Oakland County applied retroactively and that the subsequent legislative fix, 2020 PA 256, MCL 211.78t(1), which created various procedural requirements for recovering excess proceeds, applied prospectively only.

Under Article 5, paragraph 1 of the Construction Law of 7 July 1994 (consolidated text: Journal of Laws 2021, item 2351, henceforth “CL”), all construction projects must be designed and built in conformity with “technical building regulations,” i.e. regulations issued by competent ministers that set out technical requirements for buildings, their location, and use. From a practical standpoint, the most important of these is the Minister of Infrastructure Regulation of 12 April 2002 on technical requirements for buildings and their location (Journal of Laws 2019, item 1065 with subsequent changes), which specifies detailed technical standards for buildings.

The new tax mirrors the so-called State and Local Tax (SALT) cap workaround taxes enacted by several other states that are designed to avoid the $10,000 federal limit on individual itemized deductions for state and local taxes. Importantly, the new tax election is available retroactively for years beginning in 2021, and therefore pass-through entities and their owners may want to consider making this election for tax year 2021.

OSHA has extended the time for covered employers to comply with the ETS. Specifically, OSHA states that it will not issue any citations for noncompliance before January 10 and will not issue citations for noncompliance with the ETS' weekly COVID-19 testing requirement for unvaccinated workers before February 9, "so long as an employer is exercising reasonable, good faith efforts to come into compliance with the standard."

If the Memorandum has its intended effect, taxpayers will file refund claims capable of meaningful review, which the IRS then can decide to allow on the merits, disallow on the merits, or assign for audit. At the same time, the Memorandum intends to dissuade taxpayers from inundating the IRS with procedurally defective refund claims based merely on estimates of research credits.

The Holding Foreign Companies Accountable Act (HFCA Act), which became effective December 18, 2020, requires the SEC to prohibit trading of securities of any "covered issuer" on any national securities exchange or other method regulated by the SEC, including "over the counter" trading, if the PCAOB has been unable to "inspect or investigate completely" the covered issuer's auditor in a foreign jurisdiction for three consecutive years due to a position taken by governmental authorities in the jurisdiction.

Since the release of government-approved vaccines to help fight the COVID-19 pandemic, employers have been wrestling with how to implement vaccination policies in the workplace. For those employers who have implemented a mandatory vaccination policy, two recent decisions shed some light on their enforceability. 

As petitions to challenge the ETS have been brought thus far in every federal appeals court except the Tenth Circuit, the Judicial Panel on Multidistrict Litigation will randomly select one court of appeals and consolidate the petitions for review in that court. If a different federal circuit is selected through this proceeding, the Fifth Circuit's decision to stay the ETS may be "modified, revoked, or extended" by that selected court.  Additionally, any appellate rulings are likely to be appealed to the Supreme Court.

The ETS describes the "minimum" requirements regarding vaccinations, vaccination verification, face covering, and testing to prevent the spread of COVID-19 in the workplace.

The ETS describes the "minimum" requirements regarding vaccinations, vaccination verification, face covering, and testing to prevent the spread of COVID-19 in the workplace. 

The government of Ontario has introduced legislation that they proclaim will “make the province the best place for people to work, live and raise a family.” The legislation, Bill 27 – the Working for Workers Act, 2021 (“Bill 27”), seeks to amend a series of provincial employment laws, promising to give employees within the province new and novel legal rights. This post covers some of the most important changes and how they may impact your business.

U.S. citizens and lawful permanent residents who are fully vaccinated against COVID-19 will still be required to provide proof of a negative COVID-19 test within 3 days of boarding a flight to the United States. U.S. citizens and lawful permanent residents who are not fully vaccinated, or who cannot provide proof of full vaccination, will be required to provide proof of a negative COVID-19 test within 1 day of boarding a flight to the United States.

With the recent amendments, challenges to COVID-19 prevention measures will now have to be brought under federal laws such as Title VII or the ADA, or the Illinois Human Rights Act.

While no "magic words" such as "religious accommodation" or "Title VII" need to be used, the employee requesting an exception to a COVID-19 vaccination requirement must notify the employer of the conflict between their sincerely held religious beliefs and the vaccination requirements.

A new decision from the Michigan Court of Appeals shows that a second set of eyes, with a view toward appeal, can benefit both clients and lawyers at the trial level.

On October 3, 2021, Qatar entered into the fourth and final phase of the plan, as the number of COVID-19 infections in Qatar continues to decline and more than 80% of Qatari residents are fully vaccinated. In September, Qatar’s Ministry of Public Health (MOPH) began administering vaccination booster shots for high-risk individuals.

Going forward, this decision will impact any employer with operations outside of Ontario because they will have to assess their entire global payroll in considering whether severance is payable to an employee under the ESA.

Just over a year ago, on 19 September 2020, a wide ranging amendment to the Polish construction law aimed at expediting construction projects came into effect. The legislation – The Act of 13 February 2020 amending the Construction Law and some other acts (henceforth Amendment) – encompassed nearly 60 provisions which were aimed at simplifying and accelerating the investment and construction process. One of the most important changes concerned construction projects itself.

To avoid being the guinea pig, institutions should carefully review adverse decisions relating to athletic aid or status of athletes in revenue sports to assure that there is no colorable claim of retaliation for a protected concerted activity. Institutions should also develop a carefully crafted response to whether they consider their student-athletes to be employees to avoid the General Counsel's theory that merely telling an athlete they are not an employee interferes with their rights under the law.

International travelers subject to the CDC travel restrictions will soon be able to resume travel to the U.S. without applying for an exemption.

The White House has announced a COVID-19 Plan that contains a comprehensive national strategy to address the rise in COVID-19 cases caused by the delta variant. The strategy, announced on September 9, 2021, employs six detailed points of focus.

The Ministry of Development, Labour and Technology unveiled for consultation in August a draft bill amending the Construction Law of 7 July 1994 and the Act of 27 March 2003 on Spatial Planning and Land Use. Its objective is to simplify the construction of small single-family houses and recreational houses. The reform is part of the government’s Polski Lad (‘Polish Deal’ or ‘Polish Order’) programme.

The United States Supreme Court nullified a nationwide residential eviction moratorium that has been in place for nearly a year.

As a practical matter, employers and places of public accommodation should be clear that they do not regulate use of restrooms on the basis of gender assigned at birth, when different from a person's lived gender.