The landscape of biometric privacy just became both more settled and unsettling for companies using biometrics. On February 17, 2023, the Illinois Supreme Court held that each scan or transmission of a person’s biometric identifiers is a separate violation of Illinois' Biometric Information Privacy Act (BIPA).

Taxpayers who are not parties to an action voiding an IRS Notice published without notice and comment should carefully consider the risk that the IRS may nonetheless treat the Notice as valid as to nonparties.

The new year has brought with it some important tax changes for businesses and residential property owners in Canada.

Michigan bankruptcy exemptions increase every three years to adjust for inflation, and on March 1, 2023, they will increase by 14%.

Employers seeking to sponsor candidates for initial H-1B sponsorship (commonly known as "H-1B CAP") should begin preparing for the H-1B electronic registration process.

A Treasury regulation provides that a researcher performing technological research for its customer is not entitled to federal income tax credits for the cost of the research if the researcher does not retain substantial rights in the research.

In a unanimous decision, the Michigan Court of Appeals overturned a July 2022 Court of Claims ruling that the Michigan Legislature lacked the constitutional authority to adopt and subsequently amend two 2018 ballot initiatives raising the minimum wage and requiring employers to offer paid medical leave.

The U.S. Treasury may now provide direct payments to Tax-exempt entities (including non-profits, states, local governments and public schools) that are planning energy-efficient projects, such as solar improvements to existing buildings or improvements to provide for electric vehicles. New regulations provide clarification for the rules on how to qualify for these increased direct pay credits under the prevailing wage and apprenticeship requirements. 

Business owners will occasionally express a desire to protect their brand without much knowledge as to the purpose of a trademark or the intricacies involved in the trademark application process. 

The government of Canada recently passed legislation that effectively bans non-Canadian individuals and corporations from purchasing residential real estate under the Prohibition of Purchase of Residential Real Estate by Non-Canadians Act.

The judge in the Celsius Network bankruptcy case ruled that Celsius users who had deposited cryptocurrency in Celsius’s “Earn Accounts” had transferred ownership of their cryptocurrency to Celsius. Thus, at the time it filed for bankruptcy protection, Celsius owned any cryptocurrency in the Earn Accounts; depositors had nothing more than an “I.O.U.”–the same as any other creditor.

In 2023, Registered Investment Advisers (“RIAs”) who are registered with the Securities and Exchange Commission (“SEC”) should be prepared for regulatory changes. These include proposed changes to rules governing RIA outsourcing and cybersecurity risk management. Although some key proposed rules are not yet final, RIAs should consider taking preliminary steps to prepare for the new requirements.

Eagerly anticipated comprehensive retirement plan legislation commonly known as the "SECURE 2.0 Act" was signed into law on December 30, 2022, as part of the Consolidated Appropriations Act of 2023.

On January 5, 2023, the Federal Trade Commission ("FTC") issued a notice of proposed rulemaking that would render all non-compete agreements, other than those entered into in connection with the sale of business, unlawful "unfair competition" under Section 5 of the Federal Trade Commission Act. 

A draft bill is designed to help communes provide sufficient housing for war refugees from Ukraine by enabling swift conversion of unutilized non-residential properties into housing. More specifically, its provisions apply two types of non-residential properties: offce buildings, and retail buildings bigger than 2,000 square meters of selling area.

Cities with a population of 15,500 or more now may specially assess for police and fire services under a new law, Public Act 228 of 2022, that becomes effective on March 28, 2023, that amends Act 33, Public Acts of Michigan, 1951, as amended. Previously, generally only townships, villages, and cities with a population of less than 15,500 could exercise special assessment powers.

On December 8, 2022, a 3-0 panel of the Michigan Court of Appeals answered the question in the negative. The court found that a policy adopted by Meridian Township, Michigan violated a 2015 state law known as the Local Government Labor Regulatory Limitation Act (LGLRA), which forbids local governments from requiring contractors to pay their own employees union-level wages.

On December 13, 2022, the National Labor Relations Board (NLRB) expanded the remedies that may be awarded in unfair labor practice cases. In a separate 3-2 decision on December 14, 2022, the NLRB ruled that a union's proposed bargaining unit in which it seeks representation can be expanded to include more employees only if the employer proves that the additional employees share an "overwhelming" community of interest with the employees in the union proposed unit.

Recently, on November 22, 2022, the Department of Labor released its final amendment to the ESG/Proxy Voting rules, providing greater flexibility for plan fiduciaries to consider climate change and other environmental, social, and governance factors when they select retirement investments and provides a renewed emphasis on exercising shareholder rights, such as proxy voting.

The Internal Revenue Service recently announced the 2023 cost of living adjustments for the estate and gift tax exclusion amounts.

The Bankruptcy Code saw many changes in 2020 and 2021. Some of the changes that were enacted under the Consolidated Appropriations Act, 2021 ("CAA") will soon end.

The Notice proposes to replace the January 7, 2021, Independent Contractor Status Under the FLSA rule with a rule that seeks to reduce the risk that employees are misclassified as independent contractors, while attempting to provide added certainty for businesses that engage with individuals who are in business for themselves. The DOL states the new rule would preserve essential worker rights and provide consistency for regulated entities.

The proposed revisions to the program would allow self-correction of de minimis late participant contributions or loan repayments—easily two of the most prevalent VFCP issues—if certain criteria are met. Fiduciaries would still be required to notify the Department of Labor regarding any self-correction action taken pursuant to this new opportunity but would no longer need to secure Department approval.

November 11, 2022, brought news of yet another massive crypto bankruptcy filing. One of the largest crypto exchanges, FTX, filed a petition for bankruptcy protection in Delaware. 

Plan sponsors of individually designed 403(b) plans will soon be able to submit determination letter applications to the IRS. This change is important for 403(b) plan sponsors that were unable to transition their complicated legacy documents to preapproved plan documents because they can now obtain their own determination letter.

The Sixth Circuit recently held that even where a supplier has a right to terminate a contract without cause, the supplier still must give the buyer reasonable notice of termination.

Miller Canfield's recently released practice guide Sales Tax Obligations of Michigan  Public Schools discusses generally the sales tax obligations of public schools under the Michigan General Sales Tax Act and the applicable exemptions.

The IRS recently issued its annual cost-of-living adjustments for the 2023 tax year for retirement plans and health and welfare benefit plans. These COLAs reflect significant increases in the consumer price index (CPI).

The Fifth Circuit Court of Appeals vacated the Consumer Financial Protection Bureau’s 2017 Payday Lending Rule. Although the holding is narrow, its rationale suggests—at least according to one court—that the CFPB cannot constitutionally act.

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

The IRS published Revenue Procedure 2022-19 providing taxpayers with liberalized procedures for resolving common S corporation issues. Previously, taxpayers would have needed costly IRS letter rulings for certainty on their S corporation status. The new procedures are simpler and less expensive.

The coming midterms in Michigan will be the first election since the state legislature passed a series of changes that will impact how communities manage their elections. The Miller Canfield Michigan Election Law Guide offers a comprehensive summary of changes to election law since 2018, in one easy-to-navigate resource.

The 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.

The IRS has extended additional deadlines for required retirement plan amendments. Notice 2022-45 extends the deadline for amending qualified retirement plans to comply with certain provisions of the CARES Act and the Taxpayer Certainty and Disaster Tax Relief Act of 2020.

The National Labor Relations Board (NLRB) issued a Notice of Proposed Rulemaking (NPRM) that would, if adopted, make it much easier for the NLRB to find a company to be a "joint employer" of persons directly employed by its contractors, vendors, suppliers and franchisees.

The Public Company Accounting Oversight Board (PCAOB) announced on August 26, 2022, that it has signed a Statement of Protocol (SOP) Agreement with the China Securities Regulatory Commission (CSRC) and China’s Ministry of Finance. The SOP, together with two protocol agreements governing inspections and investigations (together, the “SOP Agreement”), establishes a framework for the PCAOB to conduct complete inspections and investigations of PCAOB-registered public accounting firms based in mainland China and Hong Kong.

On Aug. 24, 2022, the IRS released Notice 2022-36 providing automatic relief from failure to file penalties for the 2019 and 2020 tax years for a significant number of individuals and businesses that were late in filing their 2019-2020 tax returns.

The Inflation Reduction Act of 2022, which passed both chambers of Congress on Aug. 12, 2022, includes tax provisions meant to raise government revenues and subsidize green energy initiatives.

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

When an entity in financial distress is declared bankrupt or placed under a court-supervised rescue mechanism under the Restructuring Law, among the many legal consequences are those pertaining to real estate assets that it owns. The inclusion of such assets can prove a blessing or a burden.

Three courts—the Supreme Court, the Sixth Circuit, and the Tax Court—recently rejected administrative guidance in tax cases because the guidance was either wrong as applied, unnecessary, or inapplicable.

On June 23, 2022, the Michigan Court of Appeals ruled that an arbitration agreement contained in a personnel manual was not enforceable because the associated disclaimer indicated that the manual did not create a “contract of employment.”

The Michigan Supreme Court has ruled that discrimination on the basis of sexual orientation and gender identity is discrimination because of sex prohibited by the Michigan Elliott-Larsen Civil Rights Act (“ELCRA”). The 5-2 decision was issued on July 28, 2022, in the case of Rouch World, LLC, v. Department of Civil Rights.

On July 19, 2022, the Michigan Court of Claims held that two voter-initiated laws that were passed and later amended by the state legislature in 2018 should be restored. If the decision stands, the minimum wage in Michigan will increase to $12.00 per hour, tipped employees will need to be paid the regular minimum wage by 2024, and employers of all sizes will be required to provide Michigan employees with one hour of paid sick leave per 30 hours worked, up to 72 hours per year.

The Office of the Inspector General of the U.S. Department of Health and Human Services (OIG) issued a Special Fraud Alert regarding transactions between practitioners and telemedicine companies, which urges practitioners to exercise caution when entering into telemedicine-related transactions and alerts them to traits that could result in criminal, civil, or administrative liability under federal and state laws.

Employees who presented an expired List B Identity document between May 1, 2020, and April 30, 2022, must present an unexpired document that establishes identity by July 31, 2022, to update their Form I-9, Employment Eligibility Verification.

The Michigan Uniform Assignment of Rents Act (“MUARA”), which takes effect on September 22, 2022, strengthens both the right to obtain a receiver and the power of the receiver to collect past due rent. The MUARA also confirms the right to foreclose by advertisement at the same time that a receiver is appointed.

Preference defense received an important boost this week when the Eleventh Circuit decided that invoices paid under 11 U.S.C. § 503(b)(9) can count as "new value" in defending against preference claims. It is the first circuit court to consider the question, making its decision in favor of creditors' rights that much more significant.

When a landlord defaults on its loan, its lender may notify the tenants that rents must be paid to the lender instead of the landlord. The MUARA provides a form of notice that the lender may use; however, the lender can use a different form if it includes detail on how and where the tenant must deliver those payments as well as other related information, and the lender must notify the tenant that it may consult with a lawyer about any questions.

While three recent Supreme Court decisions do not overrule or even mention Chevron deference – the doctrine that courts generally should defer to a federal agency's interpretation of an ambiguous statute – they open the door to more aggressive examination by the courts of agency interpretations that arguably stray from the underlying statutory language.

Secured lenders whose commercial loans are in default often face a serious question: should they allow a commercial property’s expenses to be paid, potentially increasing their losses? Or should they minimize their immediate pain by collecting all gross rents? To answer, lenders must consider both practical and legal factors. On the legal side, Michigan’s Uniform Assignment of Rents Act (MUARA) allows a lender to require that all rents be paid to it, even if that means shorting operating expenses. This differs from the approach in some other states, like Illinois.

On June 24, 2022, Michigan passed the Michigan Uniform Assignment of Rents Act (MUARA). When it did, Michigan became the first state with a Uniform Assignment of Rents Act that expands the definition of "rents" to include hotel revenues.[1] This distinction makes a significant difference and, perhaps surprisingly, is not clear in many states.

Previously, we alerted you that Michigan had passed its version of the Uniform Assignment of Rents Act (MUARA). Among other things, this law clarifies that an assignment of rents is not extinguished by a foreclosure sale itself, but instead terminates either at the end of the redemption period or when the property is redeemed.

On June 15, 2022, Michigan Governor Gretchen Whitmer signed legislation amending Act 57, Public Acts of Michigan, 1988 (“Act 57"), to authorize an emergency services authority, established under Act 57 by municipalities to provide emergency services, to incur debt for the purposes of purchasing real or personal property or financing the costs of buildings and facilities. The legislation cures an omission that had limited Act 57 authorities from efficiently financing needed emergency response capital assets.

Congress has made some small but important changes to the Bankruptcy Code through its enactment of the Bankruptcy Threshold Adjustment and Technical Corrections Act. The most important of these are the increases in the debt limits for debtors under chapter 13 and under the Small Business Reorganization Act (the “SBRA”)—increases that will continue for at least two years.

In May 2017, we highlighted the Sixth Circuit’s opinion in Town Center Flats. Briefly, Town Center Flats held that ownership of a commercial property’s rents transferred to a lender when (1) a commercial loan is secured by a recorded assignment of rents, (2) the borrower defaults, and (3) a lender follows Michigan’s statutory procedure to enforce the assignment of rents. Subsequently, a bankruptcy court held that tenants need not receive notice of the borrower’s default for ownership to transfer.[1] Without rents being part of the bankruptcy estate, some borrowers could not finance a bankruptcy proceeding.

The U.S. Supreme Court issued a ruling which will have wide-ranging effects on the ability of governmental entities to react to religious and other speech of public employees. In Kennedy v. Bremerton Schools, the Court ruled that a public high school could not discipline or disfavor a football coach for his practice of kneeling on the 50-yard line and praying at the conclusion of each game, eventually growing to include most of the football team and opposing players as well.

Silver v. Internal Revenue Service will provide insight, when decided, of the view of the Court of Appeals for the District of Columbia Circuit on the scope of judicial review of administrative regulations that apply to small business. Small businesses should be vigilant in demanding that administrative agencies observe the requirements of the Regulatory Flexibility Act (“RFA”).

Parties involved in litigation outside the U.S. have long had a useful information-gathering tool at their disposal: a U.S. statute allowing them to obtain by court order testimony and documents from persons located in the U.S. The statute, 28 U.S.C. § 1782(a), or “Section 1782,” authorizes U.S. district courts to order persons “resid[ing] or found” in their district to give testimony or produce evidence for use in a proceeding in a “foreign or international tribunal.” Courts in the U.S. have long disagreed about whether and when parties to international arbitrations can use Section 1782. The U.S. Supreme Court has now held they generally cannot. On June 13, the Court issued a unanimous opinion in ZF Automotive US, Inc., v. Luxshare, LTD, holding that Section 1782 applies “only [to] governmental or intergovernmental adjudicative bodies.” Accordingly, Section 1782 cannot be used to obtain evidence for private commercial arbitrations or for investor-state arbitrations, unless a foreign government has conferred governmental authority upon the arbitral panel. 

It is only weeks now before the New Developer Act (NDA) comes into effect on July 1. Having looked at what NDA means for developers and home buyers, in this third and final part of our series we focus on the role of banks, and finish with overall conclusions.

In Boechler P.C., v. Commissioner, the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection due process hearing could be equitably tolled but not if it should be equitably be tolled. It is likely that the Tax Court will toll the filing period if the taxpayer shows that it pursued its rights diligently and that extraordinary circumstances prevented it from filing timely.

If a Michigan property owner rents part of his or her home, can the property owner still claim 100% principal residence tax exemption (PRE) on the home? Yes, declared the Michigan Court of Appeals in Keith W. DeForge v Township of Allouez, decided May 26, 2022.

In Morgan v. Sundance, Inc., decided May 23, a unanimous Supreme Court addressed the standard for determining whether a party has waived its right to arbitrate a controversy by first engaging in litigation. Overruling decisions in nine circuits, the Court held that waiver can occur whether or not the adverse party has suffered prejudice.  The Court explained, but left standing, its previous opinions holding the Federal Arbitration Act (FAA) adopts a “policy favoring arbitration.” The Court’s analysis presages issues for future litigation under the FAA.

The U.S. Supreme Court is poised to hear cases that may curtail the administrative powers of the SEC. These rulings may portend greater limits on federal administrative agencies.

Like many jurisdictions around the world, the Qatar Financial Centre (QFC) has established compliance procedures that require legal entities registered or formed in the QFC to identify their ultimate beneficial owners (UBO). The purpose of beneficial ownership disclosure requirements is to increase transparency in business transactions and to curb illegal activity such as corruption and money laundering.

In Lowry v. Southfield Neighborhood Revitalization Initiative, the Sixth Circuit Court of Appeals held that a taxpayer in bankruptcy could challenge a Michigan tax foreclosure sale under federal bankruptcy fraudulent transfer law, opening the door for other challenges to tax foreclosures. A recent decision from the Bankruptcy Court for the Eastern District of Michigan eases this concern.

When the government allows a private group to display its message on public property, the message does not necessarily become government speech, and the private speaker may remain entitled to First Amendment protections. Shurtleff v. Boston, 596 U.S. ___ (2022). Whether a message is held to be government or private speech has significant implications in cases involving the display of religious messages on public property.

The U.S. Supreme Court issued its 6-3 decision in Cummings v. Premier Rehab Keller, P.L.L.C., holding that emotional distress damages are not recoverable in a lawsuit brought under the Rehabilitation Act of 1973 (Section 504) or the Affordable Care Act (ACA).

Hawkins, et al. v Cintas Corp. demonstrates the scrutiny placed upon arbitration of ERISA claims. Although employees may have signed a broad arbitration agreement, that does not necessarily mean that certain ERISA claims are subject to arbitration.

On April 12, 2022, the Sixth Circuit decided Chelf v. Prudential Ins. Co. of Am., __ F.4th __ (6th Cir. 2022), which involved breach of fiduciary duty claims against an employer. The district court dismissed the claims, concluding that the alleged wrongdoings were purely ministerial functions or fell outside of ERISA's fiduciary requirements.

For 40 years, marijuana businesses have been prohibited from deducting business expenses in their federal income tax returns. After a brief victory in the Tax Court in Jeffrey Edmondson v. Commissioner, allowing an illegal drug dealer’s business deductions, Congress amended the Internal Revenue Code in 1982 to deny illegal drug dealers all business deductions and credits.

National Labor Relations Board General Counsel Jennifer Abruzzo has issued a memorandum stating her intent to seek to change the NLRB's longstanding rule allowing employers to hold mandatory meetings during union election campaigns.

China-origin products that are classified under the 10-digit HTSUS subheadings and meet the descriptions in the Annex are now eligible for entry without payment of the additional Section 301 duties through the end of 2022.

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

In a little-noticed recent decision, a nearly-unanimous U.S. Supreme Court significantly narrowed the jurisdiction of the federal courts to confirm, vacate or modify arbitration awards under the Federal Arbitration Act (FAA). The decision, Badgerow v. Walters, issued March 31, 2022, sets a jurisdictional trap for the unwary attorney.

SECURE Act 2.0 would make various changes with respect to employer-sponsored retirement plans to expand coverage and increase retirement savings. While the bill will likely see some further tweaks as it goes through the legislative process, it enjoys broad bipartisan support and its prospects for passage are high.

The Court will consider whether the amount of tax the Michigan Department of Treasury assessed due to the sale of a company was so misaligned with the taxpayer's actual business structure that it led to "a grossly distorted result."

A recently passed Michigan law will streamline access to liquor licenses in development districts and is expected to lower costs for hospitality industry businesses that invest in constructing or restoring buildings.

For some time, the IRS has "listed" certain transactions as suspect. Based on a recent Sixth Circuit decision, a taxpayer against whom the IRS proposes a penalty for failure to report participation in a listed transaction may have a viable argument to dispute imposition of the penalty. Similarly, a taxpayer that paid a penalty for participation in a listed transaction may have a meritorious position to recover the penalty. 

Ontario would become the first province in Canada to require such a policy. It is expected that the legislation will also require employers to explain how they are tracking employees through their computers, phones, and other electronic devices.

On March 14, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) updated its technical assistance guide, What You Should Know About COVID-19, and the ADA, the Rehabilitation Act, and Other EEO Laws and issued a technical assistance document, entitled The COVID-19 Pandemic and Caregiver Discrimination under Federal Employment Discrimination Law. This technical assistance document details recommended best practices for employers managing workers with family caregiver responsibilities.

Broad U.S. export controls and sanctions recently imposed on Russia, Belarus and specific areas of Ukraine may impact companies with international exposure to these regions, including but not limited to industries such as defense, aerospace, energy and finance.

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

The Polish Parliament adopted a special act on assistance to Ukrainian citizens who have fled Ukraine to Poland in connection with Russia’s invasion of Ukraine. The Special Act contains many provisions setting forth rights, assistance and benefits to be made available to Ukrainian citizens who have sought refuge in Poland as a result of the war. Miller Canfield has three Polish offices—in Warsaw, Wrocław, and Gdynia—and our attorneys are actively providing assistance to Ukrainian refugees regarding their stay in Poland.

H.R. 4445 amends the Federal Arbitration Act and invalidates pre-dispute agreements requiring arbitration of sexual assault or sexual harassment claims, or barring class actions alleging such claims. H.R. 4445 specifies that courts, not arbitrators, decide its applicability, even if the parties agree otherwise. H.R. 4445 would apply prospectively to any claims or disputes arising or accruing after the date of enactment.

In the wake of Russia's military invasion of Ukraine, several countries, starting with the 27 member states of the European Union and followed by the United States, Canada, Switzerland and Norway, have implemented restrictions prohibiting commercial and private Russian aircraft from operating in their airspace.

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

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

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

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

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

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

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

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

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

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

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

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

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

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