This article and flow chart are designed to help school districts analyze the accounting and legal issues raised by this new fiduciary guidance.

New guidance issued by the U.S. Department of Health & Human Services (HHS) Office for Civil Rights (OCR) reaffirms that business associates must have proper HIPAA compliance practices, safeguards and documentation in place in order to avoid costly penalties.

The decision marks a victory for trademark licensees as it cements the rights of licensees of trademarks regardless of the rejection of the agreement in bankruptcy.

Affected companies must immediately cease providing U.S. Items as part of Huawei Group Transactions, assess whether reliance upon the Temporary General License is warranted, and implement proactive procedures to ensure compliance with this Department of Commerce action.

Employers should notify Miller Canfield immediately if they wish to request premium processing for eligible H-1B cap-subject cases requesting change of status.

U.S. companies need to pay close attention as to how this Executive Order can affect their business.

Employers who have more than 100 employees or who employ certain types of federal contractors must submit an annual EEO-1 form.

The amendment would make it easier to buy and sell agricultural land, chiefly by making it possible for more entities to buy such land.

A majority of the U.S. Supreme Court held that the Federal Arbitration Act ("FAA") bars class arbitration actions when the agreement is ambiguous about the availability of such arbitration.

Both public companies trading on public stock exchanges and private companies involved in mergers or acquisitions will benefit from the insights obtained from this conference.

The minimum wage for non-tipped employees in Michigan is $9.45/hour effective March 29, 2019, and covered employers must comply with the Paid Medical Leave Act starting on the same date.

Effective April 1, 2019, all VCP submissions must be made electronically.

This practice will provide discretion to PTAB judges to allow a petitioner to add new issues even if they may be outside the one-year time bar window for filing an inter partes review.

Employers must count toward employees' FMLA entitlements any leave taken by employees that is for FMLA-qualifying reasons.

Updates on capital projects, elections and the Michigan Campaign Finance Act.

Proposal 3, the initiative petition recently approved by voters, amended the Michigan Constitution and made important changes to the rights of Michigan voters.

If implemented, the proposed new rule would be the first time a salary threshold change has been implemented since 2004.

A Polish citizen who has left his or her place of permanent residence or place of temporary residence before the expiry of the specified period is required to de-register.

Given the increased scrutiny that the Internal Revenue Service (IRS) is giving to §403(b) plans and an upcoming deadline for adopting a "safe harbor plan," now is a good time for sponsors of §403(b) plans to ensure that their plan documentation meets current IRS requirements.

Public employers should feel comfortable maintaining and enforcing zero-tolerance drug policies for their at-will employees, including medical marijuana cardholders.

A summary of insights from the 2019 Commercial Real Estate Finance Council (CREFC).

Preparation of the H-1B petition should commence no later than the middle of March in order to ensure the case can be timely filed on April 1.

The case can be taken as a sign that the current Board will be more open to independent contractor arguments.

With the February 27, 2019 compliance date approaching, and with many underwriters and municipal advisors focusing more closely on the new requirements, this alert offers more detailed analysis of steps governmental borrowers can take to facilitate compliance when they are required to do so.

A recent Supreme Court decision re-emphasizes the need to exercise caution before taking any steps to commercialize an invention before filing a patent application.

The Court has overturned over thirty years of precedent in holding that property owners cannot sue subcontractors for implied warranty of habitability claims.

Employers now enter a period of uncertainty with regard to the collection of employee health information for the purposes of voluntary health plans.

New DDA/TIF reporting and public informational meeting requirements pursuant to the Recodified Tax Increment Financing Act, effective January 1, 2019.

Covered employers should begin the process of reviewing their current policies and procedures and considering how they can best implement all required changes.

Bill 47 relaxes demands on employers by repealing or altering many of the changes that came into effect under the Fair Workplaces, Better Jobs Act of 2017.

The Department of Education has issued a proposal to amend the federal regulations governing Title IX compliance, representing a sea change from prior guidance.

Michigan voters have approved legalizing the possession, use and cultivation of marijuana. What does this mean for employers?

Though faced with an uncertain future, the Act could prove challenging for many employers to implement, especially those who have established time-off policies. 

The Export Control Reform Act of 2018 (ECRA) will have a foundational and emerging impact on the future of U.S. export controls and foreign direct investment.

Amendments by the SEC mean that issuers or obligated persons of municipal securities will be required to add two new events to the list of reportable material events in their continuing disclosure undertakings entered into after February 26, 2019.

The Polish government is planning another attempt to adopt in Poland an institution similar to the one popular in western Europe, a so-called REIT (real estate investment trust) – a company whose purpose is to invest in real property.

The new policy will have a significant impact on student, vocational and exchange visitor communities.

The National Labor Relations Board has issued a proposed new rule designed to overturn the broad standard for finding joint employer status.

We have prepared this guide to provide a short summary of the current campaign finance laws applicable to public school ballot proposals as well as answers to commonly asked questions.

U.S. Citizenship and Immigration Services announced that it is extending and expanding its temporary suspension of premium processing for "cap-subject" H-1B petitions.

The Fair Labor Standards Act (FLSA) does not bar agreements stating that individual arbitration is the "only forum" for employment claims, the Sixth Circuit recently held in Gaffers v. Kelly Services.

New guidelines will have implications for a number of employment-based immigration, family-based immigration and naturalization cases.

Sellers with sales into Michigan exceeding $100,000 or 200 or more transactions in the prior calendar year will be required to remit sales or use tax beginning October 1, 2018.

The Michigan Supreme Court has upheld the authority of Michigan school districts to ban firearms on school property and at school functions. The Court held that while the Legislature has the power to preempt school districts from adopting policies that regulate the possession of firearms, it has expressly chosen not to exercise that authority.

Standard & Poor's raised its credit rating for the State of Michigan's general obligation bonds from AA- to AA. How will this upgrade affect local borrowers?

On July 20, 2018, Bill Schuette issued Attorney General Opinion #7305, concluding that the Michigan Civil Rights Commission exceeded its authority with its interpretation of the Michigan Elliott-Larsen Civil Rights Act to prohibit discrimination based on sexual orientation and gender identity.

A new Michigan law may streamline real estate transactions by allowing remote electronic notarization.

The National Labor Relations Board (NLRB) announced a new pilot program to increase the use of alternative dispute resolution (ADR) and offer parties greater control over the resolution of their cases while saving both time and money.

Employers are at an increased risk of age-discrimination litigation due to changing workforce demographics. Here are some practical considerations for employers.

In a 5-4 decision, the United States Supreme Court has held in Janus v. AFSCME that public sector unions cannot require non-union bargaining unit members to pay union dues.

The U.S. Supreme Court has held that administrative law judges (ALJs) of the Securities and Exchange Commission are "Officers of the United States" under the Appointments Clause of the U.S. Constitution, and are not mere employees.

In South Dakota v Wayfair, the U.S. Supreme Court has struck down a decades-old requirement that a seller must have a physical presence within a state to be required to collect sales tax.

The Michigan House of Representatives has taken the final step to repeal the Prevailing Wage Law.

The U.S. recently announced some important updates related to U.S. sanctions affecting Iran and Russia.

China has recently strengthened its commitment to significantly ease market access to its financial sector. This article summarizes the opening-up measures being developed for foreign investors and the business scope in each relevant financial sector.

The Michigan Civil Rights Commission has voted to expand its interpretation of the Michigan Elliott-Larsen Civil Rights Act ("ELCRA") to include discrimination based on sexual orientation and gender identity.

A recent amendment to Poland's National Court Register (KRS) introduced several significant changes affecting foreign companies operating in Poland.

Enforcement of the European General Data Protection Regulation is starting on May 25. The regulations set new and higher standards for the privacy rights of individuals in the EU.

Singapore-based Broadcom Ltd. attempted to acquire U.S.-based Qualcomm Inc. through a hostile takeover. CFIUS provided a national security impact assessment to the transaction parties for the potential Broadcom acquisition of Qualcomm, stating that a successful hostile takeover by Broadcom of Qualcomm could pose U.S. national security risks.

The Supreme Court held that automobile service advisors are exempt from overtime rules under the Fair Labor Standards Act. While the opinion, which was issued on April 2, 2018, will certainly impact car dealerships and repair shops, it could have far-reaching implications on other classes of employees.

Tax increment authorities and municipalities face new transparency and reporting requirements under a recently signed law.

According to “Automated Vehicles: Liability Crash Course,” a report we released in collaboration with J.D. Power, the global leader in consumer market research, consumers are suspicious of technology failures and, relatedly, they desire to resolve ADS product liability claims out of court.

A joint white paper by Miller Canfield and J.D. Power explores the legal liabilities in automated vehicle crashes.

Reporting requirements for employers increased this week with regard to third-party placement of H-1B foreign workers. Previously, United States Citizenship and Immigration Services (USCIS) required H-1B employers to provide evidence of employment relationships with vendors and end-clients where H-1B workers are placed. However, a newly released memo indicates that USCIS will have the discretion to scrutinize these contractual relationships even more so than before.

The National Labor Relations Board (NLRB) has revived a broad, union-friendly joint employer test, at least for now. In December 2017, the board issued its decision in Hy-Brand Industrial Contractors, which put in place a narrow definition of joint employer status, requiring that there be actual exercise of control by one entity over another, rather than a mere right to do so. Hy-Brand expressly overruled an earlier NLRB decision, Browning-Ferris Industries, which introduced the looser standard. On Feb. 26, 2018, the board vacated Hy-Brand due to conflicts of interest by one of the members who participated in the decision, and announced that as a result, Browning-Ferris remains good law. 

The U.S. Supreme Court has reversed a U.S. 6th Circuit Court of Appeals decision holding that that former employees of CNH Industrial N.V. were entitled to lifetime, vested healthcare benefits. The opinion, issued yesterday, reaffirms the court's prior opinion that ordinary principles of contract interpretation apply when determining the duration a collective bargaining agreement entitles employees to benefits. In 2015, the Supreme Court rejected the 6th Circuit's reliance on retiree-friendly inferences from UAW v. Yard-Man in M&G Polymers USA v. Tackett. Since then, lower courts within the 6th Circuit have inconsistently applied Tackett. 

Miller Canfield Senior Counsel Donald Moore has been working in Afghanistan since 2007. He advises international and Afghan clients in areas such as banking, defense and security, finance, insurance, construction, media, mining, oil and gas, and transportation. He is supported by the Miller Canfield global cross-border transaction team and the ITAR and CFIUS teams.

Our clients across the United States include municipal and state government, governmental agencies, hospitals and health systems, public schools and universities, downtown development districts, real estate developers, construction companies and financial institutions.

The role of the Trustee comes with significant responsibility. As Trustee, Miller Canfield will perform all services in accordance with your directions and the terms of the Trust Agreement. Miller Canfield has an established group of dedicated trust administration professionals monitoring each relationship where a Miller Canfield attorney is serving as Trustee.

Flushing Community Schools recently finalized a public-private partnership (P3) project with solar power company Standard Solar Inc. This transaction, the first-of-its-kind for a public school in Michigan, is anticipated to provide the school district with significant savings while making a long-term commitment to renewable energy to power school district buildings.  

A commercial real estate receiver’s powers will be clarified when Michigan’s Uniform Commercial Real Estate Receivership Act (the “Act”) becomes effective in May. The legislation, signed by Gov. Rick Snyder on Feb. 6, 2018, effects many sweeping changes and answers a question plaguing courts: Can a state receiver court sell property free and clear of liens and redemption rights?

Our AV team works with clients worldwide to solve their most pressing legal issues in this game-changing, rapidly evolving industry.

Legislation enacted in 2017 and amended last month significantly expands the range of prohibitions on a school district’s ability to influence the future use of real property that it sells or transfers. When disposing of real property, school districts often desire to obtain affirmative covenants restricting the use of the property to types of uses which support its interests, such as a residential development project to add families to the community. Prior to this recent legislation, Section 1260 of the Revised School Code prohibited school districts from using negative deed restrictions prohibiting the use of disposed property for any lawful public education purpose and further prohibited school districts from refusing to lease or rent property to a party solely because the party intended to use the property for an educational purpose. 

A taxpayer may claim a credit against its federal income tax liability for research expenses paid or incurred during the tax year. The definitions of research expenses for financial reporting purposes and federal income tax purposes are different. Because of the difference, a taxpayer was not able, in an IRS audit, to substantiate its tax credits for research expenses by showing the IRS the research expenses in its financial statement.

On May 25, 2018, the European Union’s new data privacy regulation, known as the General Data Protection Regulation (Regulation (EU) 2016/679) (“GDPR”), will become effective. Not only does the GDPR regulate processing personal data by an E.U. controller or processor, but also requires non-E.U. entities, such as non-E.U. companies, universities, investment funds and charities, to comply with the GDPR.

The Tax Cuts and Jobs Act enables investors to delay paying the tax on capital gains. If a taxpayer generates a capital gain and invests that amount in a qualified opportunity fund within 180 days, the tax will not be due until the fund investment is sold or exchanged or, if earlier, Dec. 31, 2026.

H-1B petitions subject to the Fiscal Year 2019 cap (FY 2019) must be received by U.S. Citizenship and Immigration Services (USCIS) during the first five days of April 2018.

The Department of Labor ("DOL") has formally endorsed a test used by several appellate courts in order to determine if an intern qualifies as an employee under the Fair Labor Standards Act ("FLSA"), resolving the ambiguity between the DOL's enforcement position and the standards applied by the courts when reviewing claims for wages and overtime by individuals classified as interns.

Employers with operations in Ontario should be aware of some newly enacted changes to the Employment Standards Act. Changes include higher wages and increased time off.

The U.S. House and Senate have approved the reconciled tax reform bill that was reported out of the House and Senate Conference Committee last week. The major changes under the tax reform bill will affect corporations, businesses and individuals, but there are several provisions regarding the issuance of tax-exempt debt that may impact the future issuance of such debt by municipalities and school districts.

Year-end NLRB decisions signal an intent to overturn Obama-era decisions that reversed or modified long-standing NLRB precedent. As cases come before the Board, employers need to stay alert on how the pendulum changes will affect their labor and employment practices.

The Tax Cuts and Jobs Act denies any deduction for settlements and payments related to sexual harassment or sexual abuse if the settlement or payment is subject to a non-disclosure agreement.

The minimum wage will increase to $9.25 on Jan. 1, 2018.

The National Labor Relations Board (NLRB or Board) has overruled two precedents that had been particularly nettlesome to the employer community.

Many recent press reports have warned of the negative affect tax reform could have on charter schools around the country. These reports focus on the proposed elimination of private activity bonds (“PABs”) under the House tax reform plan and the effect it would have on charter schools.

Sworn in less than a month ago, National Labor Relations Board’s new General Counsel Peter B. Robb is wasting little time setting a new direction for the NLRB.

Poland recently amended its Corporate Income Tax law, effective Jan. 1, 2018. The Polish Government announced that the objectives of the amendment are to ensure that taxes paid by large companies, especially multinational companies, are linked to the actual source of their earned income, and to implement the EU's Anti-Tax Avoidance Directive ("ATAD Directive").

The Supreme Court has issued orders allowing the Trump Administration to enforce a ban on travel to the United States while the Ninth U.S. Circuit and Fourth U.S. Circuit Court of Appeals rule on its legality.

Disagreement among congressional committees about the federal income tax credit for research expenses is worrisome to taxpayers who may find it more difficult to qualify for the credit.

The U.S. House of Representatives has passed its Tax Cuts and Jobs Act (the “House Bill”), and while much of the national media has focused on its impact on corporate and individual tax rates and deductions, the bill also contains provisions which would eliminate the ability to issue tax-exempt bonds for certain types of projects or for certain refinancings of existing bonds.

As the Senate continues to work to modify the House version of a sweeping tax reform bill, non-profit hospitals face having to pay higher interest rates to borrow if certain types of tax-exempt bonds are eliminated.

Recently, many revisions to U.S. sanction programs (both implemented and under consideration) have been the topic of much public discussion. Often, the legal status or these revisions may be difficult to determine. The U.S. sanctions programs are administered and enforced by the Treasury Department’s Office of Foreign Assets Control (OFAC). The following provides a chronological overview of key announcements and updates to U.S. sanction programs recently occurring within recent month

President Donald Trump issued his Presidential proclamation, “Enhancing Vetting Capabilities and Processes for Detecting Attempted Entry Into the United States by Terrorists or Other Public-Safety Threats" on Sept. 24, 2017. This order updated and expanded the preexisting immigration order signed on March 6, 2017. Absent this expansion, the order was set to expire on Sept. 24.