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The rules relating to delegated authority are complex. A taxpayer is well advised to ensure that the scope of a closing agreement the taxpayer signs is what the taxpayer expects, and that an IRS official who signs the agreement has authority to do so for the matters in the agreement

On August 1, 2024, the National Labor Relations Board is set to roll out its Fair Choice-Employee Voice Rule, which includes three major changes. The effective date of the new rule is September 30, and the rule will only be applied to cases filed after the effective date. Court challenges to the Final Rule are anticipated.

In 2021, a group of citizen advocacy groups sued the State of Michigan and the Attorney General arguing that the Michigan Legislature’s “adopt and amend” maneuver was unconstitutional, as it circumvented the voters' ability to create policy through ballot initiatives. The case is now before the Michigan Supreme Court, where the current session ends July 31, 2024. If the Michigan Supreme Court reverses the Court of Appeals and strikes down the adopt-and-amend strategy, its decision will have significant implications for employers, as the minimum wage could increase substantially, and new paid sick leave requirements could be imposed.

In Michigan, various state employment laws prohibit employers from retaliating against employees. But can an employee pursue a public policy retaliation claim against the employer in addition to a statutory retaliation claim? On July 22, 2024, the Michigan Supreme Court ruled that anti-retaliation provisions in two important workplace safety laws—the federal Occupational Safety and Health Act and Michigan’s Occupational Safety and Health Act—do not preclude a plaintiff from also asserting a violation of public policy in court.

The United States Department of Labor issued a Field Assistance Bulletin on Artificial Intelligence and Automated Systems in the Workplace under the Fair Labor Standards Act and Other Federal Labor Standards. In light of employers’ increasing use of artificial intelligence and other automated systems in the workplace, the bulletin provides guidance regarding the application of the FLSA, FMLA, nursing employee protections, and the Employee Polygraph Protection Act.

At issue in Continuing Life Thousand Oaks, LLC. v. Commissioner, affirmed May 21, 2024, was the year of inclusion in gross income of an income item. The disputed years were 2008, 2009, and 2010 -- taxable years that preceded the effective date of the Tax Cuts and Jobs Act of 2017. For these taxable years, an item was included in gross income of an accrual method taxpayer if all events established the right to the income item and the amount of the inclusion could be determined with reasonable accuracy. With enactment of the Tax Cuts and Jobs Act, the analysis of inclusion for taxpayers having applicable financial statements changed.

The Internal Revenue Code generally discourages retirement plan participants from requesting distributions from their retirement plan funds prior to age 59 ½ by imposing an additional 10% tax on those distributions. However, the Code outlines several permissible exceptions to this rule under which a participant could request a distribution prior to age 59 ½ and not be subject to the additional 10% tax.

On June 28, 2024, the Supreme Court issued a significant decision that could have wide-ranging consequences for administrative agency enforcement actions. In Securities and Exchange Commission v. Jarkesy, the Court held that the SEC cannot impose civil penalties for violations of the securities laws’ antifraud provisions through in-house administrative proceedings.

The Uniform Power of Attorney Act takes effect on July 1, 2024; it repeals and replaces the durable power of attorney provisions in the Estates and Protected Individuals Code. Michigan now joins 30 other states and the District of Columbia in adopting a version of this unified framework, which provides significantly more guidance on the procedures, powers and limitations applicable to financial powers of attorneys in Michigan. The UPOAA contains 47 separate statutes all relating to financial powers of attorney, whereas EPIC only contained five.

By reversing 40 years of case law, the decision will have a broad ripple effect through the federal regulatory world. Companies that have relied on a federal agency's interpretation of applicable federal statutes should reassess their reliance and companies that are constrained by such interpretations may have a new basis to challenge them.