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  • February 5, 2024
    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.
  • February 1, 2024
    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).
  • January 25, 2024
    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. 
  • January 24, 2024
    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.
  • January 24, 2024
    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.
  • January 18, 2024
    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.
  • January 11, 2024
    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.
  • January 10, 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.
  • January 10, 2024
    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.
  • January 5, 2024
    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.
  • January 4, 2024
    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.
  • January 3, 2024
    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.
  • January 2, 2024
    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.
  • December 21, 2023
    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. 
  • December 21, 2023
    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.
  • December 19, 2023
    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.
  • December 8, 2023
    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. 
  • December 7, 2023
    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.
  • December 6, 2023
    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.
  • December 6, 2023
    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.
  • December 6, 2023
    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.
  • December 1, 2023
    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.
  • November 30, 2023
    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.
  • November 28, 2023
    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.
  • November 27, 2023
    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.
  • November 17, 2023
    The Internal Revenue Service recently announced the 2024 cost of living adjustments for the estate and gift tax exclusion amounts.
  • November 15, 2023
    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. 
  • November 8, 2023
    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.
  • November 7, 2023
    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.
  • November 3, 2023
    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.
  • November 3, 2023
    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.
  • November 2, 2023
    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.
  • November 2, 2023
    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.
  • October 30, 2023
    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.
  • October 26, 2023
    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.
  • October 24, 2023
    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.
  • October 19, 2023
    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.
  • October 12, 2023
    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.”
  • October 3, 2023
    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?
  • October 2, 2023
    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.
  • August 31, 2023
    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.
  • August 30, 2023
    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.
  • August 28, 2023
    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.
  • August 18, 2023
    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.
  • August 17, 2023
    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.
  • August 10, 2023
    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.
  • August 10, 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.
  • August 8, 2023
    How Farmers, Greenhouse Operators, and Fishermen Can Maximize Tax Savings Under Canada's Greenhouse Gas Pollution Pricing Act
    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.
  • August 3, 2023
    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. 
  • August 3, 2023
    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. 
  • August 2, 2023
    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.  
  • August 1, 2023
    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.
  • July 27, 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.
  • July 21, 2023
    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.
  • July 18, 2023
    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.
  • July 14, 2023
    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.  
  • July 7, 2023
    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.
  • July 1, 2023
    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.
  • July 1, 2023
    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.
  • June 30, 2023
    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.
  • June 29, 2023
    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.
  • June 29, 2023
    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.
  • June 28, 2023
    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.
  • June 26, 2023
    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.
  • June 23, 2023
    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.
  • June 23, 2023
    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.
  • June 21, 2023
    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.
  • June 20, 2023
    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.
  • June 16, 2023
    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.
  • June 12, 2023
    Every minute counts in the workplace, but what happens when employees start stealing worktime for personal gain?
  • June 12, 2023
    A recent Eleventh Circuit decision holds that the same grounds exist for vacating domestic and international arbitration awards.
  • June 9, 2023
    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.
  • June 8, 2023
    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.
  • June 6, 2023
    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.  
  • June 5, 2023
    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.
  • May 31, 2023
    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”).
  • May 31, 2023
    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. 
  • May 31, 2023
    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.
  • May 26, 2023
    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.
  • May 25, 2023
    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.
  • May 24, 2023
    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.
  • May 19, 2023
    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.
  • May 18, 2023
    The government released Revenue Procedure 2023-23 outlining the 2024 inflation adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs).
  • May 5, 2023
    A taxpayer against whom the IRS determines—not "assesses" but "determines"—a tax deficiency must decide whether to make a remittance to the IRS and if so, whether the remittance is to be treated as a "deposit" or as a "payment" of the determined deficiency. Both, when remitted, stop the accrual of daily compounding interest on the deficiency, which is the reason for making a remittance, but each has different consequences.
  • May 5, 2023
    In this third part of our series, we continue our analysis of Housing Act 2023. We begin by discussing a few remaining points regarding Safe Mortgage 2%. We then proceed to analyse Home Account and Home Deposit.
  • May 3, 2023
    The U.S. Supreme Court has agreed to decide the continued validity of the so-called Chevron doctrine. National corporations that may currently be operating under a uniform administrative agency interpretation could potentially face increased compliance costs and differing court interpretations across jurisdictions if Chevron were to be overruled.
  • April 26, 2023
    The Supreme Court issued its opinion in MOAC Mall Holdings, LLC v. Transform Holdco, LLC, which has implications for sales of property in bankruptcy cases.
  • April 17, 2023
    Consistent with federal courts’ recent pattern of limiting the reach of administrative agencies, the Supreme Court held that a challenge to the constitutional authority of an administrative law judge in administrative proceedings involving the FTC and SEC can be heard by a federal court without first being adjudicated through the administrative process, which significantly deviates from the typical rule requiring strict compliance with an administrative process before an issue can be taken to federal court.
  • April 14, 2023
    The Department of Education Office for Civil Rights has issued a Notice of Proposed Rulemaking relating to Title IX, which would amend the Title IX athletics regulation to prohibit schools from categorically banning transgender students from sports teams that correspond to their respective gender identity, as opposed to their assigned birth sex.
  • April 14, 2023
    The Federal Court of Appeals for the Seventh Circuit, in Little Sandy Coal Company v. Commissioner, affirmed the United States Tax Court’s disallowance of federal income tax credits for a taxpayer’s research expenses.
  • April 12, 2023
    Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges.
  • April 11, 2023
    The U.S. Supreme Court held in 2014 that the Lanham Act’s false advertising provision governs only commercial, not consumer, injuries. On April 4, 2023, while acknowledging that the distinction between commercial and consumer injuries is “nebulous,” the U.S. Court of Appeals for the Sixth Circuit held that “even commercial businesses that sell goods to end users may qualify as ‘customers’ who cannot sue under the Act—depending on the nature of their injuries.”
  • April 6, 2023
    This is the second article in our series that looks at existing and planned government measures and programmes designed to help young households buy a flat or house.
  • March 29, 2023
    Tarion, the consumer protection organization which oversees builder warranties for new homes built in Ontario, is formalizing a Temporary Relocation Warranty (“TRW”). The TRW will provide mandatory compensation for owners of newly built homes that become uninhabitable due to a breach of the new home warranty within the warranty period.
  • March 27, 2023
    On March 24, 2023, Governor Gretchen Whitmer signed into law two significant pieces of legislation amending Michigan labor laws eliminating "right-to-work" statutory language that previously allowed public and private employees to refuse to join a union. The new laws allow public and private employers to require employees to pay union dues as a condition of employment.
  • March 22, 2023
    Can public school children with disabilities sue their schools for violations of the federal antidiscrimination statutes and collect compensatory damages before exhausting their administrative remedies under the Individuals with Disabilities Education Act? In a unanimous decision issued on March 21, 2023, the U.S. Supreme Court answered in the affirmative.
  • March 21, 2023
    A recent decision by the U.S. Court of International Trade ("USCIT") means that tariffs on imports from China under Section 301 of the Trade Act of 1974 will remain in place for now.
  • March 10, 2023
    On March 8, 2023, the Michigan Legislature passed an amendment to the state’s Elliot-Larsen Civil Rights Act (ELCRA) that explicitly includes protections against discrimination on the basis of sexual orientation, gender identity, or expression. The bill will now head to Governor Gretchen Whitmer’s desk for her expected signature.
  • March 6, 2023
    Bipartisan bills have been introduced in the House and Senate to grant federal income tax relief to motor vehicle dealers using the LIFO accounting method for their inventories of new motor vehicles. If enacted, dealers using the last-in-first-out inventory (“LIFO”) method of accounting may elect to claw back taxable income that they reported for 2020 and 2021 on inflated profits.
  • March 2, 2023
    This article is the first in a new series that will look at recent and planned measures and programmes designed to help young households buy a flat or house. The issue is all the more topical given the government’s pledge to offer a 2% fixed-rate mortgage for first-time home buyers from mid-2023.