Congress perhaps made an unintended drafting error in the Tax Cuts and Jobs Act when it required a taxpayer to decrease its deduction for research and experimental expenditures. The apparent drafting error is in IRC §280C(c)(1), which provides that if a taxpayer’s research credit for a taxable year exceeds the amount allowable as a deduction for research expenditures for the taxable year, the amount of research expenses chargeable to capital account must be reduced by the excess and not by the full amount of the credit.  

In 2022, Congress passed the Bankruptcy Threshold Adjustment and Technical Corrections Act, raising the debt limits for bankruptcy cases under the Small Business Reorganization Act and under chapter 13, making more debtors eligible for relief under these provisions of the Bankruptcy Code. The increases were temporary and will revert to lower values in June unless Congress extends them or makes them permanent. This significant change could affect the eligibility of businesses seeking bankruptcy protection and may create a surge in bankruptcy filings before the deadline.

The United States District Court of the Eastern District of Texas has struck down the 2023 NLRB regulations defining joint employer status, opining that they were overbroad and could allow a finding of joint employer status even when the putative joint employer did not meet the common law definition of an employer. 

Unscrupulous promotors caused many taxpayers to file claims for the Employee Retention Credit even when they did not qualify. As a result, the IRS views claims for this credit with suspicion and has created several programs allowing taxpayers to withdraw their claims without penalty. In conjunction with this this approach, the IRS has now begun sending letters to taxpayers who have claimed the Employee Retention Credit requesting additional evidence supporting the claim.

On March 1, 2024, an Alabama federal court declared the Corporate Transparency Act (CTA) unconstitutional—but only enjoined its enforcement as to the specific litigants.

Concerns that the Supreme Court's opinion in MOAC Mall Holdings LLC v Transform Holdco LLC may affect property sales in bankruptcy cases have been put to rest following a recent Fifth Circuit opinion that stated Section 363(m) is alive and well and continues to bar challenges to good faith bankruptcy sales.

In SEC v Panuwat, a federal jury in California will hear a novel insider trading theory that the court has allowed to proceed to trial. The SEC says it is unlawful for an individual to purchase securities of a company even if neither the individual nor his employer possess any material nonpublic information from that company. Just as employees and companies should not buy or sell their own company’s stock based on material, nonpublic information, if the Panuwat decision stands they may not be able to buy or sell stock of another company based on their own company’s nonpublic information about the other company.

Michigan’s new Prevailing Wage for State Projects Act (the “Act”) became effective on February 13, 2024, which requires construction workers who are working on public sector capital improvement projects sponsored or financed by the state, to be paid wages and fringe benefits that are commensurate with the wages and fringe benefits paid to other construction workers working in the same locality on similar contracts.

In 2023, U.S. Customs and Border Protection heightened enforcement of the Uyghur Forced Labor Prevention Act. Increasing enforcement and political pressure means that importers should take steps now to prevent a potential shipment seizure by CBP.

Generative artificial intelligence has the potential to revolutionize efficiency and productivity in our day-to-day working lives. But while this technology is becoming more sophisticated by the day, companies should still proceed with caution when using GAI in a workplace setting due to its potential impact on confidential and proprietary information.

Michigan’s new Prevailing Wage for State Projects Act (the “Act”) became effective on February 13, 2024, and is substantially similar to a prior statutory prevailing wage requirement which was repealed in 2018.

A federal income tax case pending in federal district court in Virginia, shows the importance of laying groundwork for litigation long before a complaint is filed. At issue is a difficult question of statutory interpretation.

Reporting companies will be required to file reports with the Financial Crimes Enforcement Network of the Department of the Treasury identifying all "beneficial owners" (generally any individual directly or indirectly controlling the reporting company or owning 25% or more of the ownership interests of the reporting company) and "applicants" (generally any individual filing an application to form or register the reporting company). 

Reporting companies should begin gathering the required information for the company itself, and each beneficial owner and company applicant.

The U.S. Financial Crimes Enforcement Network published its final rule implementing Section 6403 of the Corporate Transparency Act, which will take effect on January 1, 2024 and require “tens of millions” of companies doing business in the U.S. to report certain information about their beneficial owners.

On February 13, 2024, Public Act 214 of 2023 (“PA 214”) takes effect, amending Michigan's Open Meetings Act to give some public bodies greater freedom in holding electronic meetings. 

NLRB Regional Director Laura Sacks ordered a representation election to be held to determine if the Dartmouth University Men’s Basketball team will be represented by the Service Employees International Union. The decision addressed questions that had been left unanswered in a 2016 decision regarding Northwestern University’s football team (where a regional director held football players who received athletic financial aid scholarships were employees, but where the board ultimately determined not to retain jurisdiction over only a single football team and did not definitively make any conclusions on player employee status).

California’s Governor signed Assembly Bill (AB) 1076 making it unlawful to impose non-compete clauses on employees. The changes to the law took effect on January 1, 2024, but employers have until February 14, 2024, to provide the required notices under the statute.

The Department of Homeland Security published a final rule adjusting the fees to file certain immigration applications with U.S. Citizenship and Immigration Services. The new fees go into effect on April 1, 2024, and will result in increased fees for most filings (some of which are significantly higher).

The Department of State has published guidance and FAQs advising eligible H-1B visa applicants on how they can participate in its pilot program for domestic H-1B visa renewals, which will begin on January 29, 2024. Along with eligibility requirements and timelines, DOS’s online guidance includes an eligibility navigator where interested applicants can answer a series of questions to determine if they are eligible to participate in the pilot program. 

The IRS recently issued Notice 2024-02— dubbed the “Grab Bag Notice”— which addresses multiple provisions in SECURE 2.0. The guidance is 81 pages long, comes in the form of frequently asked questions and answers, and speaks to a wide variety of topics on several provisions of SECURE 2.0 which either already are, or will soon become, effective.

The IRS and the U.S. Department of Labor recently issued guidance which addresses the newly created Pension Linked Emergency Savings Accounts (“PLESAs”), a novel plan design option authorized under SECURE 2.0. PLESAs are essentially “side car” savings accounts that can be added to defined contribution plans. PLESAs are subject to significantly relaxed distribution restrictions and are intended to facilitate plan participation and retirement savings among lower income workers.

In Private Letter Ruling 202352011, the taxpayer asked the IRS to determine the amount that it will realize in a property transaction. The taxpayer will receive the property in an arm’s length exchange with its counterparty, but the taxpayer will not be able to reasonably ascertain the value of the property received.

On January 10, 2023, the U.S. Department of Labor (DOL) published the final version of the Independent Contractor rule under the Fair Labor Standards Act (FLSA) proposed in October 2022. The rule will take effect on March 11, 2024.

In 2023, the Securities and Exchange Commission issued various proposed rules on regulatory changes that will affect SEC-registered investment advisers (RIAs). Since these rules are likely to be put into effect, RIAs should consider taking preliminary steps to start integrating the new requirements into their compliance policies and procedures.

Effective January 22, 2024, Michigan’s law on compulsory arbitration of public labor disputes will be officially amended to include police officers and firefighters employed by higher education institutions. The new law also adds corrections officer employed by a county sheriff in a county jail, work camp, or other facility maintained by a county that houses adult prisoners within its scope.

In October 2023 the IRS launched a withdrawal program for Employee Retention Credit claims for employers who now doubt the validity of their claim. Unfortunately, employers who already deposited their refund checks were not included in this program. To address this discrepancy, the IRS announced a new voluntary disclosure program allowing for the penalty-free repayment of ERC credits. Specifically, employers who have received and deposited a refund for a claimed ERC may volunteer to repay only 80 percent of the claimed credit without being assessed penalties or interest.

In a December 28, 2023, decision of the Michigan Court of Appeals, Yono v. County of Ingham, the court determined that a taxpayer whose property was foreclosed upon was entitled to the surplus of the property’s value over the delinquent taxes when it was transferred to the land bank.

Can a collective bargaining agreement limit the authority of a labor arbitrator to determine the appropriateness of a disciplinary punishment? It can, but only when the CBA clearly says so, reiterated the Michigan Court of Appeals in a recent decision.

In December 2023, the National Highway Traffic Safety Administration (“NHTSA”) announced it had finalized amendments to Federal Motor Vehicle Safety Standard (“FMVSS”) 213 regarding child restraint systems (“CRS”). These amendments, which become effective December 5, 2024, are intended to “modernize the standard,” according to NHTSA.

The U.S. Department of the Treasury and Internal Revenue Service (IRS) published long-awaited proposed regulations regarding the Foreign Entity of Concern exclusions related to clean vehicle tax credits established by the Inflation Reduction Act of 2022 (IRA). If adopted, the regulations will have significant implications for U.S. electric vehicle (EV) manufacturers, the relevant supply chain, and consumers. 

The Department of State (“DOS”)’s pilot program for domestic H-1B visa renewals will begin on January 29, 2024, and run through April 1, 2024. As H-1B visa applicants accepted into the pilot program will no longer need to incur the time and expense of applying to renew their visas through a U.S. Consulate abroad, this is a much anticipated and welcomed advancement.

U.S. Citizenship and Immigration Services (USCIS) has received enough petitions to reach the 65,000 H-1B visa regular cap and the 20,000 H-1B visa U.S. advanced degree master’s cap and has completed the H-1B selection process for fiscal year 2024. U.S. employers seeking to sponsor employees under either the H-1B regular cap or U.S. advanced degree cap will need to focus on applications for fiscal year 2025, the registration for which will open in March 2024.

The IRS announced on December 6 that it has begun mailing over 20,000 notices to taxpayers denying Employee Retention Credit claims for either not having a business during the covered period or having no paid employees at that time. These letters allow for an administrative process to appeal the denied ERC and provide steps for such appeal. 

The IRS recently issued guidance explaining that OSHA communications regarding COVID-19 precautions alone do not allow employers to qualify for the Employee Retention Credit. Other than some start-up businesses, there are two ways for an employer to qualify for the ERC. First, an employer could qualify if a government order required a full or partial shutdown of the operation of the business due to COVID-19. Second, an employer could qualify if its gross receipts in 2020 and 2021 took a sufficient dive compared to 2019.

In 2016 and again in 2023, legislation was enacted that expanded the permitted use of a school district sinking fund to include various equipment items. The new permitted uses include school security improvements, technology, student transportation vehicles (e.g., school buses), trucks, vans, and parts, supplies and equipment to maintain these vehicles.

The stream of cases challenging disallowance of research tax credits continues in the Tax Court with Phoenix Design Group, Inc. v. Commissioner. Trial in the Tax Court is pending.

On December 5, 2023, the U.S. Court of Appeals for the Sixth Circuit ruled that emeritus status does not necessarily create a constitutionally protected property interest. Although the court punted on the question of whether lost pay or harm to "tangible benefits" in connection with revocation of emeritus status could create a constitutionally protected property interest, the appeals court held that reputational harms purportedly resulting from a loss of emeritus status, standing alone, do not create a protected property interest under the U.S. Constitution.

Michigan Governor Gretchen Whitmer signed into law several bills intended to protect voting rights and improve election procedures across the state. In November 2022, Michigan voters overwhelmingly approved Proposal 2022-2 (“Prop 2”), which enshrined certain voting rights in Michigan’s Constitution. Since the addition of Prop 2 to the state constitution, Michigan’s legislature has continued to enact even more sweeping changes in election administration.

On November 20, 2023, the National Highway Traffic Safety Administration (“NHTSA”) announced that it was withdrawing a previous proposal to create a new Federal Motor Vehicle Safety Standard (“FMVSS”) requiring vehicle-to-vehicle (“V2V”) communications in certain new vehicles.

Michigan Governor Gretchen Whitmer signed into law energy legislation passed by the House and Senate earlier this month. The law will address Governor Whitmer’s 2023 “MI Healthy Climate” initiative, and make renewable, clean energy a priority in Michigan.

On November 22, 2023, Michigan Governor Gretchen E. Whitmer signed into law two bills reforming the teacher and school administrator evaluation processes at K-12 schools. The new legislation introduces significant changes to teacher and school administrator evaluations, shifting the focus towards more streamlined rating categories, modifying the basis for evaluations with an emphasis on teacher performance, and mandating the involvement of educators in developing evaluation tools.

The Internal Revenue Service recently announced the 2024 cost of living adjustments for the estate and gift tax exclusion amounts.

On November 15, 2023, the U.S. Court of Appeals for the Sixth Circuit issued a decision that underscores the importance of ensuring proper steps are taken when Title IX complaints are first received by a school for sexual harassment and that post-incident sexual harassment allegations stemming from the student-on-student harassment are also promptly addressed. 

On November 6, 2023, the U.S. Court of Appeals for the Sixth Circuit rejected a challenge to a 1970 amendment to the Michigan Constitution that prohibits payment of “public monies” to private schools.

On October 30, 2023, President Biden issued an Executive Order, along with a summary Fact Sheet concerning the safe, secure, and trustworthy use of artificial intelligence. The Order mandates various federal agencies to develop new rules and regulations reflective of the administration’s goals and key considerations as set forth in the Order. We expect a number of proposed rules and regulations surrounding the use of AI in nearly every industry in the coming months.

A common problem for intellectual property owners in the age of e-commerce is trying to unmask the identity of anonymous infringers to get the infringing activity to stop. Even if a brand owner is successful in unmasking the identity of an infringer, it can be exceedingly difficult to find an appropriate jurisdiction to bring a claim, as infringers are often foreign with no substantial ties to the U.S.

The Federal Court of Appeals for the Eleventh Circuit held that a taxpayer could not avoid late filing and late payment penalties because of the failure of his CPA to electronically file his returns timely. The court ruling is technically correct, but a re-work of e-filing responsibilities may be appropriate to timely inform taxpayers whether their agents electronically filed the returns.

Following the COVID‑19 pandemic, many parties and jurisdictions grappled with how shutdown orders affected their private contract rights. The Michigan Court of Appeals recently held that a lease provision where the tenant agreed to “comply with all applicable statutes, ordinances, rules, regulations, orders, covenants and restrictions of record” at its cost meant that the tenant assumed all risk that government regulations might later bar or limit its intended use of the property.

Effective November 1, 2023, the United States Sentencing Commission’s Amendment 821, also known as the “2023 Criminal History Amendment,” has officially become part of the federal sentencing guidelines. Thousands of incarcerated individuals, as well as those currently facing pending federal criminal charges, may be eligible for a marked reduction in their sentences.

The Fighting Against Forced Labour and Child Labour in Supply Chains Act will take effect on January 1, 2024, requiring certain organizations in Canada that are involved in the production or distribution of goods to submit a report outlining their commitment against forced labour or child labour.

The National Labor Relations Board (NLRB) issued a Final Rule that makes 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 Employee Retention Credit (“ERC”) is a popular COVID-19 tax break that was targeted by some unscrupulous and aggressive tax promoters. These promoters flooded the IRS with ERC claims for many taxpayers who did not qualify for the credit. Now, the IRS is showing mercy and allowing taxpayers to withdraw some ERC claims without penalty.

The recent Tax Court opinion in Hyatt Hotels Corporation v. Commissioner of Internal Revenue informs a federal income taxpayer about its tax responsibility for funds for a guest reward program: when the taxpayer will be treated as fund trustee; the tax accounting method to use for the funds; and eligibility to use the trading stamp accounting method to accelerate deductions for the obligation to fund rewards that guests redeem.

The U.S. Equal Employment Opportunity Commission (EEOC) has published its long-awaited notice of proposed guidance on “Enforcement Guidance of Harassment in the Workplace.”

If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing evidence of that statistical sampling method?

Employers in the automotive industry should be aware of the impact the United Auto Workers strike could have on its employees with immigration considerations. A federal government shutdown is also likely, which could impact an employer’s foreign national employees.

Obtaining a registered trademark is only half the battle in protecting your brand. To maintain the protection afforded by a registered trademark, you also need to use the trademark.

The Department of Labor (DOL) announced a notice of proposed rulemaking (NPRM) that would increase the Fair Labor Standards Act’s (FLSA’s) annual salary-level threshold to $55,068 from $35,568 for white-collar exemptions to overtime requirements. The proposed rule would make about 3.6 million more U.S. salaried workers eligible for overtime pay.

The IRS issued Notice 2023-62 to address certain industry concerns over implementation of Section 603 of the SECURE 2.0 Act. Section 603 relevantly provides that, beginning in 2024, participants eligible to make catch-up contributions whose prior year’s wages exceed $145,000 may only make such catch-up contributions on a Roth basis.

In a matter of first impression, the Michigan Court of Appeals held that municipalities may use tax dollars assessed under the Fire Fighters and Police Officers Retirement Act to fund police and fire retiree healthcare benefits.

A tax case pending in the United States Supreme Court may cause a cataclysmic change in the federal income tax as the Court decides if the 16th Amendment taxes income only if the taxpayer “realizes” it.

On August 7, 2023, the Equal Employment Opportunity Commission (EEOC) posted a Notice of Proposed Rulemaking (NPRM) for the Pregnant Workers Fairness Act (PWFA), which went into effect in June 2023.

In a breach of warranty deed claim, the Michigan Supreme Court ruled in favor of the sellers of a condominium unit and unanimously decided in Galvan v Poon that a building code violation discovered after the closing that were not subject to any official enforcement action at the time of the conveyance does not constitute an “encumbrance” under MCL 565.151.

The Canadian Federal Government's Greenhouse Gas Pollution Pricing Act, now entering its fifth year since enactment, presents unique challenges and opportunities for farmers, greenhouse operators, and fishermen. As key players in their respective industries, understanding how to save taxes through exemption certificates and partial relief from fuel charges is essential.

A divided Michigan Supreme Court in Vectren Infrastructure Services v. Michigan Treasury issued an important decision in favor of the state, ruling that an out-of-state taxpayer could not reduce its tax by taking into consideration the location of its business assets when paying tax on the sale of that business in Michigan. 

The NLRB has significantly lowered the bar for unions and employees who seek to challenge the validity of work rules, particularly those related to civility, solicitation, confidentiality and privacy. While the new standard is unlikely to lead to significant new financial liability, it has the potential to be used by unions as an organizing tool, making it much easier for unions seeking to organize employees to bring charges that can be used as campaign fodder or to derail elections. 

All property owners and possessors should be aware of a new legal framework from the Michigan Supreme Court that changes how premises liability cases are litigated. Michigan courts have long held that premises owners generally have no duty to protect invitees from “open and obvious” hazards based on Lugo v Ameritech. But the Michigan Supreme Court concluded that Lugo was wrongly decided and should be overruled.  

It is important to note that this new, alternative procedure is ONLY available to employers enrolled in E-Verify in good standing. Employers not enrolled in E-Verify must return to physical inspection of an employee's identity and employment authorization documents once the temporary flexibilities expire on July 31, 2023.

When selling your business in Canada, you will face a long list of due diligence requests as the purchaser reviews all aspects of your business. If there is a lease, one key aspect of due diligence review will be the lease for the location from which you operate your business.

All is not necessarily lost if a taxpayer files a petition after the filing deadline in United States Tax Court to contest a federal tax deficiency. A recent case ruled that the filing deadline may be suspended in appropriate circumstances.

Up until now, employers have been able to use artificial intelligence (AI)-powered hiring and promotional tools without worry about compliance with AI-specific laws. On July 5, 2023, that changed. New York City passed Local Law 144, legislation restricting employers’ use of artificial intelligence-driven employment tools.

The Michigan Supreme Court has held for the first time that such a "release-by-release" contract is not enforceable beyond the quantity specified in issued releases, and therefore can be terminated by either party.  

On January 1, 2023, amendments to the Ontario Business Corporations Act (“OBCA”) came into effect. Most notably, the OBCA now requires that private corporations in Ontario create and maintain a register of all “individuals with significant control” of the corporation, known as a Transparency Register. The OBCA amendments will assist regulatory and tax bodies and law enforcement with detecting corporate crimes such as money laundering, tax evasion and other illegal financial activities.

The U.S. Supreme Court recently confirmed that foreign companies looking to enforce international arbitration awards have a powerful tool at their disposal: a U.S. statute targeting organized criminal activity.

The Michigan Legislature has passed a package of election-related bills implementing a voter-approved voting rights amendment, which enshrined in the Michigan Constitution the right to vote early in every statewide and federal election, a permanent absentee voting list, expansion of acceptable voter identification, absentee voter improvements, and extended deadlines for military and overseas ballots.

The U.S. Supreme Court issued a unanimous decision clarifying the standard for determining whether employees’ religious accommodation requests impose an undue hardship on employers.

On June 27, 2023, in Mallory v. Norfolk Southern R. Co., 600 U.S. ___ (2023), the U.S. Supreme Court held that a company can be sued in a state with no connection to either the plaintiff or the dispute, if it has consented to jurisdiction by registering to do business in that state. The case involved a lawsuit against a company in Pennsylvania state court, brought by the company’s former employee for alleged injuries that occurred entirely in Virginia and Ohio.

In an opinion authored by Chief Justice John Roberts, the U.S. Supreme Court struck down the admissions systems used by Harvard and UNC, in which race was one of the factors considered during the admissions process, as violating the Fourteenth Amendment’s Equal Protection Clause. Both admissions programs had been upheld by the lower courts based on extensive findings of fact.

On June 27, 2023, the United States Supreme Court upheld a decision by North Carolina’s highest court holding that the North Carolina legislature went too far in gerrymandering voting district maps.

On June 23, the Supreme Court held that proceedings in federal district court must be stayed during an interlocutory appeal from an order declining to enforce an arbitration agreement.

The United States Supreme Court has ruled in an 8-1 decision that the U.S. government has broad authority to dismiss whistleblower actions over the individual whistleblower’s objections so long as the government intervenes under the False Claims Act (“FCA”) at some point in the case.

A federal district court ruled in a high-profile case that the Justice Department may rely on common law rather than the statutory notice of tax deficiency procedure in the Internal Revenue Code to assert a federal income tax deficiency.

he United States Supreme Court unanimously sided with Jack Daniel’s in a trademark infringement dispute with dog toy manufacturer VIP Products over a poop-themed, chewy dog toy.

When it comes to selling a business, there are two primary methods: an asset sale and a share sale. Both have their own advantages and disadvantages, and it is important to understand the key legal differences between the two.

The U.S. Securities and Exchange Commission sued Coinbase, Inc., alleging the crypto assets Coinbase made available for trading on its exchange met the definition of “securities.” Because Coinbase did not register the assets as securities, and because it did not itself register as a securities broker or exchange operator, the SEC alleges it has jurisdiction to prosecute Coinbase for these securities registration violations. If the court accepts the SEC’s position that the SEC has jurisdiction to regulate crypto assets, it could broadly impact the trajectory of crypto as an accepted currency, investment, and trading medium.

Every minute counts in the workplace, but what happens when employees start stealing worktime for personal gain?

A recent Eleventh Circuit decision holds that the same grounds exist for vacating domestic and international arbitration awards.

On June 8, 2023, the Michigan House of Representatives voted 100-7 to pass Senate Bill 90 (SB 90), known as the Creating a Respectful and Open World for Natural Hair (CROWN) Act, which amends and expands the definition of race within Michigan's Elliott-Larsen Civil Rights Act (ELCRA) to ban discrimination based on hair and other traits associated with racial or ethnic identity.

The federal Canadian Competition Act is the principal legislation that aims to deter and prevent anti-competitive practices in the Canadian marketplace. One year ago, the Canadian government made major amendments to the act, covering a range of areas, including misleading advertising, expanding the “abuse of dominance” protections, and prohibiting employers from using wage-fixing and “no-poaching” agreements. On June 23, 2023, the wage-fixing and no-poach changes will take effect.

Can a union be sued by management for destroying company property during a strike? On June 1, 2023, the U.S. Supreme Court answered the question in the affirmative.  

The Sixth Circuit Court of Appeals held that the conduct of a county commissioner who responded to a constituent’s criticisms during a virtual public meeting by brandishing a rifle at the camera was sufficient to support an unconstitutional retaliation claim that could not be immediately dismissed based on qualified immunity.

If your Michigan business issues promissory notes or other evidence of indebtedness, or if you purchase such debt instruments, it is important to understand whether in a legal dispute those notes or debt instruments could be considered “securities” under the Michigan Uniform Securities Act (“MUSA”).

The IRS issued Notice 2023-43 to provide taxpayers with interim guidance on part of the to-be-revised EPCRS, particularly addressing Section 305 of SECURE 2.0. 

On May 25, 2023, the United States Supreme Court issued its decision in Tyler v. Hennepin County, Minnesota, holding that a state tax foreclosure violates the “Takings Clause” of the U.S. Constitution when it “provides no opportunity for the taxpayer to recover the excess value” beyond the amount of taxes owed.

In a closely-watched decision, the United States Supreme Court substantially narrowed the United States Environmental Protection Agency’s authority to regulate non-traditional wetlands as "waters of the United States" under the Clean Water Act.

Technological advances have provided employers with a variety of algorithmic decision-making tools that may assist them in making employment decisions, including recruitment, hiring, retention, promotion, transfer, performance monitoring, demotion, dismissal, and referral. As a result, the EEOC issued guidance on employers' use of artificial intelligence during the hiring process.

As Michigan public schools navigate the preparation of their 2023-2024 budgets, we wanted to again provide you with a reminder of the short-term borrowing options available to cover projected operating cash-flow shortfalls.

For the first time in almost 20 years, the United States Supreme Court has issued a ruling that has prompted vigorous debate over the future of the fair use doctrine under the Copyright Act. On May 18, 2023, in Andy Warhol Foundation for Visual Arts, Inc. v. Goldsmith, the Supreme Court issued a 7-2 decision and held that Andy Warhol’s Prince series containing silkscreen renditions of preexisting photographs was not “transformative” under the first fair use factor.