A boycott request received from the government or an entity in the UAE could still give rise to both substantive and reporting consequences under both U.S. antiboycott laws.

On July 15, 2021, in the Homaidan opinion, the Second Circuit joined the Fifth and Tenth Circuits in deciding that certain student loans are dischargeable in bankruptcy. These three opinions are very important for the student loan industry but may not be as momentous as they seem on the surface, as they do not purport to render all student loans potentially dischargeable.

The government's judicial attack on research credit refund claims has morphed from litigating the substantive nature of refund claims – whether the asserted research meets the requirements of section 41 of the Internal Revenue Code – to whether the administrative claim filed with the Internal Revenue Service and the follow-on complaint filed in federal court are procedurally sufficient. 

U.S. and foreign companies can expect that future litigants will increasingly seek to compel arbitration by invoking common law doctrines allowing non-signatories to compel or be compelled to arbitrate. In addition to the doctrine of equitable estoppel, such doctrines may include assumption, piercing the corporate veil, alter ego, incorporation by reference, and waiver, as well as third-party beneficiary theories.

The lender must continue to service the PPP loan until the loan is paid in full, forgiven in full, or the SBA purchases the guaranty and charges-off any remaining balance. The procedural notice sets forth a number of actions that a lender must take to service a PPP loan.

The sale of real estate by means of electronic auction will be possible only at a request of a creditor, and if real estate is seized to satisfy several debts claimed by different creditors, its sale by means of electronic auction will be obligatory in case of a submission of a request by any of the creditors.

The Court's decision narrowly focuses on the type of relief sought for an alleged OMA violation—where invalidation of a public body's decision is sought, the standard of "substantial compliance" with the OMA would still apply. Pursuant to the Court's decision in Spalding, however, where a claimant seeks relief pursuant to the OMA's civil liability provision, substantial compliance will not shield a public official from liability.

U.S. investors holding securities in the listed Chinese companies should carefully review the Order to develop or amend any existing hold or divestment strategy to ensure compliance.

To claim federal income tax credits for a research project, a taxpayer must prove that the project satisfies each prong of a four-part test.

A new, interesting trend of institutional rental (PRS) has appeared on the Polish real estate market, taken from the most developed markets in Europe, such as Germany, Switzerland and the Netherlands.

A vaccine passport is a document that serves as proof that an individual has been fully vaccinated against COVID-19. This fact sheet from Miller Canfield's Employment and Labor attorneys answers common questions for employers.

A recent Supreme Court decision could add a new dimension to the patentability review process before the Patent Trial and Appeal Board.

The decision leaves open a number of questions regarding warrantless access to employer premises by government agencies or their designees. The majority claimed not to be changing the law in this area. However, the dissent suggested that no clear or principled line could be drawn from the majority rationale in this regard.

Off-campus speech may still be subject to discipline, but a court will require a clear showing of a disruption to the school's educational program before upholding the school's action. Discipline will most likely be upheld when the speech involves serious or severe bullying; harassment targeting particular individuals; threats (i.e., fighting words); and breaches of school security devices.

As the injunction applies only to the NCAA and multi-conference agreements, individual conferences and schools remain free to impose more rigorous restrictions on educational benefits, if they desire. It is likely that additional litigation concerning student-athletes' rights to educational, and other, benefits will continue.

Employers still have a general duty under the Michigan Occupational Safety and Health Act to provide a workplace that is free from recognized hazards that are causing or likely to cause death or serious physical harm to the employee. MIOSHA has indicated that while there are no longer specific workplace requirements, workplaces are strongly encouraged to follow the available CDC and OSHA recommendations to mitigate workplace hazards related to COVID-19. 

Employers should start now to determine which employees were onboarded after March 20, 2020, using remote verification, which employees have returned to the physical worksite on a regular, consistent, or predictable basis, as well as those employees with reverification requirements, in order to ensure the Form I-9 is properly completed.

The Michigan Department of Health and Human Services issued a Recission of Emergency Orders. While there are no longer any state-wide restrictions and requirements as to gatherings and face coverings, Michigan employers are still required to comply with MIOSHA Emergency Rules to control, prevent, and mitigate the spread of COVID-19 in the workplace.

On June 17, 2021, the Supreme Court issued two decisions that may concern employers and their businesses.

The DOE's announcement does not change the process of reporting or investigating individual cases of discrimination. And it remains unclear to what extent this pronouncement will have on legislative attempts within various states requiring athletes to compete in school sports according to their sex at birth.

The Michigan Court of Appeals, in Soaring Pine Capital vs Park Street Group, held that a 5% commitment fee should be considered interest under the facts of that loan transaction.

With the updated guidance, OSHA states that "most employers no longer need to take steps to protect their fully vaccinated workers who are not otherwise at-risk from COVID-19 exposure" unless otherwise required by federal, state, and local laws and directives.

The Biden Administration formally announced that combating corruption is a core United States national security interest in a memorandum that declares that the administration “will lead efforts to promote good governance; bring transparency to the United States and global financial systems; prevent and combat corruption at home and abroad, and make it increasingly difficult for corrupt actors to shield their activities.”

Since the beginning of the Act of March 27, 2003 on spatial planning and development, there have been doubts as to which extent an application for a building permit should correspond to the content of the relevant outline planning decision. While there are no major doubts that the building permit should meet the parameters specified in the outline planning decision, there are many doubts as to whether the investor can "carve out" from the outline planning decision only a fragment of the investment, when submitting the application for a building permit.

An outline planning decision (the “WZ decision”) is a key element of any construction project carried out in an area which is not covered by a local spatial development plan.

A recent decision by the U.S. Court of Appeals for the Sixth Circuit clarifies what qualifies as opposition activity under Title VII, which prohibits retaliation against employees because they either oppose discriminatory actions or because of their participation in an investigation, proceeding, or hearing under Title VII.

The wide-ranging reform of Poland’s construction laws that came into effect in September 2020 introduced, among other things, significant changes concerning material deviations from approved building plans.

Under federal EEO laws, employers may require all employees entering the workplace to be vaccinated for COVID-19, subject to the reasonable accommodation, disparate impact and disparate treatment considerations.

Generally, the requirements regarding social distancing, wearing face coverings indoors when you cannot maintain 6 feet of distance, and providing face coverings to employees are only applicable to unvaccinated employees. In other words, employers do not have to require fully vaccinated employees to maintain social distancing or wear masks in the workplace, nor are employers required to provide face coverings to fully vaccinated workers.

Critically, even if this decision is upheld on appeal, it does not affect any other moratoria that may be in effect (including state and local moratoria) or any practical limitations on the exercise of remedies, such as the inability to hold a public sale to effect a foreclosure in certain jurisdictions.

In an effort to send a consistent message across state agencies, on May 17, 2021, the Department of Labor and Economic Opportunity posted an update on its COVID-19 Workplace Safety Guidance website indicating that MIOSHA will soon post updated workplace rules reflecting the CDC's recent guidance and MDHHS's Order relaxing the face mask requirement for fully vaccinated people.

Michigan law provides several short-term borrowing options for schools to cover operating cash-flow shortfalls during a school year which include the issuance of a State Aid Note ("SAN"), Line of Credit Note ("LOC") or Tax Anticipation Note ("TAN"). We have prepared a comprehensive summary of each of these borrowing options, including a discussion of sizing requirements, cash-flow projections, tax law considerations and other information

The finalized rule reaffirming that independent contractors are not employees under the FLSA was withdrawn by the Department of Labor after further review and consideration of public comments.

The former owner of a property had entered into a Voluntary Special Assessment Development Agreement (VSADA) with the City prior to its tax foreclosure by the County. The question was whether the lien granted by agreement between the City and prior owner survived the tax foreclosure.

Inclusion in Poland's register of historic monuments means that a structure becomes protected by public law, imposing additional rights and obligations on its owner or user.

Companies that are likely to be characterized by the SEC as Commission-Identified Issuers should consider providing feedback to the SEC regarding the implementation of the HFCA Act and consider how to comply with the disclosure and submission requirements.

For practitioners advancing research credit claims, a recent Tax Court case is of concern because it said more than was necessary to reject the taxpayer's claim. The Commissioner may seize upon dicta in the opinion to disallow other taxpayers' research credit claims. 

Emergency Rules do not currently reflect updated guidance from the CDC or address vaccinated workers. Therefore, employers should stay the course and maintain their current COVID-19 policies and practices in the workplace until further guidance is issued.

RIAs and their Chief Compliance Officers are advised to review the SEC Division of Examinations' annual Examination Priorities for 2021.

On March 30, 2021, President Biden signed the PPP Extension Act of 2021 into law extending the Paycheck Protection Program from March 31, 2021 to June 30, 2021. However, the SBA may not accept new lender applications for first draw or second draw ppp loans submitted after May 31.  It should be noted that Monday, May 31, is  Memorial Day (the last business day before the application is Friday, March 28).  The SBA will then have until June 30 to process and approve applications submitted by the application deadline.

Public bodies and chief administrative officers are encouraged to consult with local counsel regarding authority to declare a local state of emergency or disaster and conducting public meetings under OMA and the various public health orders.

Bankruptcy law has seen many changes in 2020 and 2021. Some of these were enacted in response to COVID, but many other changes were included in the Bankruptcy Code before the pandemic. This article highlights some of these changes and their impact on the rights of lenders, trade creditors, suppliers, landlords, tenants, and debtors.

Whether the obligation that the construction works contract imposes on the contractor is classed as divisible or not has fundamental implications for the legal situation of the parties.

A new bill greatly limits use of criminal background checks in employment decisions and requires employers to obtain an “equal pay certificate” or face enormous penalties. Together, the provisions pose risks of substantial liability for any business that employs individuals within Illinois.

In summary, the ARPA provides a tax-free 100% subsidy of COBRA premiums for assistance eligible individuals ("AEI") from April 1, 2021 through September 30, 2021 (the "Subsidy Period"). During the Subsidy Period, COBRA premiums for AEIs will generally be paid by the federal government to employers or plan administrators through credits against Medicare taxes.

ARPA provides a total of $350 billion in assistance to states, counties, municipalities, territories and tribal governments to cover expenses, make up for lost revenue and ease the overall economic impact from the COVID-19 pandemic.

Changes of expanding coverage and lowering insurance premiums for mandatory auto insurance have been widely welcomed by consumers; however, the new premium pricing rules have resulted in some commercial auto insurance products being withdrawn from the market.

Employers should be aware of the key employment provisions of the Rescue Plan in managing their workforce and in evaluating and implementing their COVID-19 workplace policies and procedures.

With nearly 34 million people, or more than one in 10 Americans, fully vaccinated against COVID-19, most employers can expect vaccination to soon become available to their general workforce. It is important for employers to consider their vaccination policies and the rights, responsibilities, and risks associated with employee vaccinations.

The Space Force initiative is now a reality and will become a driving force behind the growth of aerospace and defense industry, creating opportunities in Michigan.

All investment advisers required to be registered with the SEC are subject to the Marketing Rules and will need to update their advertising practices and recordkeeping policies. The new rule is lengthy and complex, and advisers should consult with their attorneys to ensure full compliance.

A number of changes to the Act of 7 July 1994 – Construction Law (consolidated text: Journal of Laws 2020, item 1333 as amended) (henceforth “Construction Law”) are coming into effect from 1 July 2021 that will make the process of applying for a building permit easier and quicker. Several onerous requirements will be eliminated, and it will become possible to submit the application and key supporting documents online.

A recent United States Tax Court decision, Little Sandy Coal Co. v. Commissioner, raises a high bar for taxpayers claiming federal income tax credits for research expenses.

These trends, which will likely continue and even expand in 2021, highlight the urgent need for companies to identify the key risk areas of FCPA exposure they face in their international operations, and to maintain compliance programs that work in practice, not just on paper.

This alert addresses recent developments relating to former President Trump's executive orders on Chinese Military Companies that affect both investors in covered securities and exporters.

This reform is of keen interest not only to Polish startups, venture capital funds and foreign investors, but also to more established companies considering operations in Poland.

Suppliers are well advised to consider reviewing and redrafting their supply agreements to avoid leaving tax credits on the table.

As of 1 January 2021, all construction projects undertaken in Poland have to comply with new energy performance standards for buildings, known as "Standard WT 2021." Standard WT 2021 toughens up the requirements in this respect. The new rules are laid down in §328 and §329 of the "Regulation of the Infrastructure Minister of 12 April 2002 on technical conditions for buildings and their location."

Employers are encouraged to review their applications, handbooks, and other employment contracts to determine whether they include limitations periods shorter than 180 days (or 300 days in deferral jurisdiction like Michigan) for claims under Title VII, the ADA, or the ADEA, as such contractual limitations will no longer be enforceable with regards to those specific claims, at least in Michigan, Ohio, Kentucky and Tennessee.

Debtors should avoid trying to "game" the system, as the SBA is vigilantly pursuing debtors who have done so, with over 65 criminal investigations currently pending.

The intent behind the Statement is to offer defense and security companies engaged in significant projects in Qatar the incentive to use the QFC as their platform.  

Effective January 14, 2021, the Ontario Government is issuing a stay-at-home order that will require everyone to remain at home with minimal exceptions, such as going to the grocery store or accessing health care services. As part of the stay-at-home order, those responsible for a business or organization that remains open will be required to ensure that their employees, with limited exceptions, conduct their work remotely.

In affirming, the Third Circuit held that if a document makes its way into the clerk's file, then it is subject to the presumption of common-law right of access.

Certain foreign-owned or controlled U.S. businesses are eligible to apply for potentially forgivable loans under the second round of the Paycheck Protection Program ("PPP") included in the recently enacted Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (P.L. 116-260). Applications can be submitted until March 31, 2020.

Following the latest amendment to the Construction Law, which came into effect on 19 September 2020, the maximum time in which authorities may declare a building permit or occupancy permit null and void has been reduced to 5 years.

On October 22, 2020, Governor Whitmer passed Public Act ("PA") 238 of 2020, outlining COVID-19 isolation/quarantine periods and prohibiting employers from taking certain actions against employees who do not report to work during those periods, as well as those who oppose violations of the act or report health violations related to COVID-19. On December 30, 2020, PA 339 of 2020 was enacted to amend sections 1, 5, and 12 of PA 238, and to add a new section 13.

The Final Rule codifies previous guidance that employers are permitted to take a tip credit for any amount of time an employee in a tip-earning occupation performs work that will not earn tips, so long as that work is performed simultaneously with or within a reasonable time before or after the tipped duty.

The Act amends the Sarbanes-Oxley Act of 2002 and requires the SEC to identify reporting public companies using registered public accounting firms located in a foreign country that prevents the Public Company Accounting Oversight Board (PCAOB) from auditing the accounting firm and to prohibit trading of securities of such public companies in U.S. markets after three consecutive non-inspection years. The Act also imposes additional public disclosure obligations on foreign issuers subject to the Act. 

Act 254 also adds COVID-related safety procedures for public meetings held in-person before April 1, 2021 (assuming such in-person meetings are permitted under Michigan Department of Health and Human Services orders).

The MEU Rule still requires comprehensive due diligence to determine whether a China, Russia or Venezuela business entity is a military end user prior to the export, reexport or transfer (in-country) of any item subject to the EAR and listed in Supplement No. 2.

The Fifth Circuit held that a Texas bankruptcy court had exceeded its authority when it ordered the SBA Administrator to make a Paycheck Protection Program (PPP) loan available to a debtor in bankruptcy. We added at the time that "whether other circuits follow the Fifth's lead remains to be seen."  Now, the Eleventh Circuit has agreed with the Fifth, issuing a comprehensive opinion to explain its reasoning.

The Michigan Senate passed bills designed to allow college athletes to receive compensation for the use of their names, images, or likeness rights.

The Occupational Safety and Health Act (OSHA) commands employers to ensure that the workplace is "free from recognized hazards that are causing or are likely to cause death or serious physical harm to employees." This "general duty clause" may impose a duty on employers to take steps to prevent employees from contracting or spreading COVID-19 in the workplace.

The amendments are designed to increase the efficiency, flexibility, and transparency of ICC arbitrations, while largely maintaining the core provisions that have made the ICC one of the most popular international arbitration institutions in the world. As a result, ICC arbitration may be an attractive option for parties who may have previously viewed ICC proceedings as too slow and expensive.

This new order effectively extends the gathering restrictions, the face mask mandate, and the contact tracing requirements in MDHHS' November 18 Order (scheduled to expire December 8) to December 20.

Employers may consider filing new Prevailing Wage Determinations (PWDs) for determinations issued between October 8, 2020, and December 1, 2020, as it is not certain that DOL will affirmatively go back and reissue these determinations based on the old wage data prior to the DOL rule.

Limited partnerships in Poland will be treated as corporations for income tax purposes – i.e., will be required to pay the corporate income tax – leading to double taxation. Unfortunately, this is not the only way in which the tax burden on business will increase in 2021.

In a relatively quiet third quarter of 2020, the Federal Circuit decided issues on joinder, estoppel, claim preclusion, and importantly, upheld the Patent Trial and Appeal Board process finding that cancellation of patent claims is not a taking under the Fifth Amendment. The Supreme Court did not issue any intellectual property-related decisions and declined to grant certiorari on several new patent cases.

To the extent that a borrower has a reasonable expectation of the amount of the loan forgiveness that will be received eventually, the borrower cannot deduct that amount of expenses paid with the PPP loan proceeds.

The Government of Ontario is encouraging all employers to develop and implement a COVID-19 Safety Plan as part of their obligation to comply with the Occupational Health and Safety Act.

On October 31, 2020, the regulations which are the basis for creating and updating spatial information sets, including spatial data created for spatial development acts (especially local spatial development plans) entered into force.

The CPRA imposes new obligations relating to any personal information a business collects on or after January 1, 2022, including expanding the opt-out right to "sharing data," granting right to correct inaccurate information, or introducing data mineralization and purpose limitation obligation.

The Order prohibits "transactions" in publicly traded securities and "securities that are derivative of, or designed to provide investment exposure to such securities." These may include investments in mutual funds, exchange traded funds and other investment vehicles which directly or indirectly are invested in the listed companies.

In light of the recent surge of COVID-19 cases in Michigan, governmental agencies in charge of workplace safety and public health have issued several directives and guidance to employers and businesses in the hope of curtailing the spread of the virus.

The Ontario Court of Appeal has clarified that an employee’s past service with their former employer does not automatically transfer to a successor employer for the purposes of calculating their common law reasonable notice entitlements.

The Oct. 29 Order further defines requirements for face masks, reduces the maximum capacity limit for indoor non-residential venues without fixed seating to 50 persons, adds table seating limitations and distancing requirements for non-residential gatherings, expands mandatory contact tracing requirements, deletes certain workplace protections and posting requirements, and treats Region 6 the same as the rest of the Michigan.

A recent case demonstrates the importance of reviewing bankruptcy schedules carefully and in advance of the expiration of the time to object to claimed exemptions in a bankruptcy proceeding.

When a loan becomes distressed, it is essential for the secured lender to conduct a file review to determine if there are any deficiencies that need to be addressed. If deficiencies are not addressed, the lender’s collateral position might be jeopardized, and the lender may well encounter obstacles enforcing the loan.

Michigan Governor Gretchen Whitmer signed into law several bills on October 22, 2020, including those providing a liability shield to individuals and entities that comply with COVID-19-related government directives and offering protections for certain employees who are required to stay off work because they contract, exhibit symptoms of, or are exposed to COVID-19.

Many complications and impediments to your business have arisen in today's environment. However, the SEC remains vigilant and is auditing RIA Firms.

An amendment effective October 15, 2020, makes the Uniform Commercial Real Estate Receivership Act applicable generally to commercial and industrial loans that have no real estate collateral. This article summarizes some of the changes and the interplay between receivership and bankruptcy.