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.

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.