Publications

If you cannot attend a scheduled workshop or seminar, we can tailor a training program specifically to your organization and its needs. Please click on the title above for more information.

The compliance handbook, made up of a comprehensive binder and CD (or electronic version on flash drive), contains:

• customized sample policies and letters;
• recommended best practices for I-9 compliance;
• E-Verify™ tips;
• and a step-by-step guide to responding to Social Security “no-match” letters.

The Employers Deskbook Online is a comprehensive employment and labor law reference guide. The 20 chapters written by Miller Johnson employment and labor attorneys contain practical legal tips -- from hiring to firing -- that are most used by human resources professionals.

The benefits of this password protected, Web site resource include access to:

• Frequently updated labor and employment law information and legal news
• Database of legal knowledge searchable by topic or keyword
• Printable chapters, sections and subsections of information so you can print off ONLY what you need
• Miller Johnson’s Web site to easily find attorney bios, workshop information and labor and employment law publications

Miller Johnson offers two different kits to assist employers in complying with HIPAA in their role as a health plan sponsor:

• HITECH Compliance Kit - for those employers who have already taken the steps necessary to comply with the HIPAA privacy and security rules and who only need an update of their compliance efforts for the new federal law known as HITECH.
• Privacy/Security/HITECH Compliance Kit - for those employers who have not yet taken steps to comply with the HIPAA privacy rules.

The Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law on July 21. This comprehensive set of reforms to the U.S. financial regulatory system has certain provisions which directly affect private investment advisers and private placements of securities. Read this to learn more about:

• Private Adviser and Intrastate Adviser Exemptions
• Modified Accredited Investor Standard
• “Bad Actor” Disqualification for Reg D Offerings

We have recently learned that the Michigan Department of Treasury is serving taxpayers with thousands of cases that the State had filed last fall across the state. These cases were filed in the Michigan Tax Tribunal challenging the industrial classification of a taxpayer’s real or personal property and contending that the property should be classified commercial for the 2009 tax year. Many of these cases are just now being processed and sent out to the taxpayers with a very short timeline to respond.

As you are probably aware, Congress has passed an extension of unemployment benefits through November 30, 2010.  Unlike prior extensions of unemployment benefits, this extension does not also extend the eligibility window for the COBRA premium subsidy.

Last week, the Departments of Labor, Treasury and Health and Human Services released yet another set of interim final regulations under the new Health Care Reform law.  The regulations require non-grandfathered group health plans to provide coverage for certain in-network preventive services at no additional cost to the participant (i.e., no copayment, coinsurance, or similar cost-sharing).  The rules are effective for plan years beginning on or after September 23, 2010, but do not apply to grandfathered plans.

If you own land bordering an inland lake, this article outlines rights for “riparian owners” in Michigan.  This includes whether you can build a dock as well as recreational use.

The new National Labor Relations Board gives the Democratic party a three to two advantage and views the world of labor relations through a very different lens.  Read this to find out who the newest members are and some of the recently decided and pending cases that are ripe targets for them to resolve.

In this issue, read about common challenges with family cottages and how to deal with them, the HIRE Act’s tax incentives, pending bills adding property tax abatement for LEED-certified projects, the new National Labor Relations Board: expect changes for employers, and more.

Some believe the property tax abatement for LEED-certified projects is a creative, proper method for inducing “green” construction.  Others are not so sure.  Read this to learn about the pending bills and how the proposed abatement compares to current incentives.

Enjoying your vacation home and keeping it in the family requires planning.  This article addresses boundary disputes, sharing the cottage (use, expenses and rentals), property taxes, and succession planning.

The HIRE Act provides two valuable tax benefits (exemption and a credit) to employers who hire workers who were previously unemployed or working part-time.  Read this now before the exemptions disappear on Jan. 1, 2011.

Last week, the U.S. Departments of Labor, Treasury and Health and Human Services released another set of interim final regulations under the Health Care Reform law.  The regulations relate to the rules on preexisting condition exclusions, lifetime and annual dollar limits, coverage rescissions, and certain patient protections.

The U.S. Department of Labor has issued an opinion letter clarifying the definition of "son or daughter" under the Family and Medical Leave Act to ensure that an employee who assumes the role of caring for a child may take FMLA leave to care for that child regardless of the legal or biological relationship.

The IRS, U.S. Department of Labor and HHS jointly released interim final regulations on June 14, 2010 regarding the grandfathered status of health plans under Health Care Reform.  Most changes will jeopardize a plan’s grandfathered status under the new regulations.

A defined contribution plan that contains a vesting schedule typically provides that the nonvested portion of a participant’s account will be forfeited if the participant terminates employment with the plan sponsor before completing enough years of service to be 100% vested.  The forfeited amounts are typically credited to a forfeiture account until the amounts are reallocated or used under the terms of the plan.The Spring 2010 issue of the newsletter called “Retirement News for Employers” published by the IRS states that many of these forfeiture accounts are managed improperly. 

The IRS Employee Plans Compliance Unit recently sent a letter to 1,200 randomly-selected employers that sponsor 401(k) plans.  The letters requested these employers complete an online 401(k) Compliance Check Questionnaire.  The IRS intends to use the information gathered to identify key compliance issues for purposes of future guidance and enforcement efforts. 

Many employers discontinued matching contributions for 2009 because of the downturn in the economy.  Some of these employers are intending to resume matching contributions at some time during 2010 or 2011.  However, the employer should be careful to avoid a “trap” that could occur for the plan year in which the matching contributions are restarted.

In a published opinion released May 13, 2010, the Michigan Court of Appeals held that the Detroit Medical Center must accept 2/3 of its medical charges as payment in full from Citizens Insurance Company.  Click on this alert to read the details.

The IRS, Department of Labor and HHS have issued regulations to help employer group health plans implement the new requirement to cover children up to age 26 under Health Care Reform. Click on this alert to view the highlights.

A key change under Health Care Reform is that health plans must now allow unmarried and married children to be covered until their 26th birthday. A change to Section 105 of the Internal Revenue Code will permit health plans to reimburse health expenses for these “older” children even if they are not the employee’s tax dependents and IRS Notice 2010-38 explains how this new tax rule will be applied.

Upon Petition of the Michigan Insurance Commissioner, the Ingham County Circuit Court entered an Order on April 8, 2010 placing American Community Mutual Insurance Company into Rehabilitation.

For employers, the new Health Care Reform laws represent the most significant changes to their health benefit plans since the passage of ERISA.  For your convenience, Miller Johnson prepared a summary of the key changes and is offering access to a recording of our recent Health Care Reform webinar.

In this issue, Michigan Contractors Heading for Greener Pastures: A Checklist for Doing Business in Other States, Subcontractor Wins Incorporation by Reference Dispute, Miller Johnson Construction Industry Seminar, Not All Prevailing Wage Laws Are Created Equal' Should the Owner Give the Design-Builder a Chance to Fix Its Work? and more.

In this issue, read how and why to correct health plan violations, articles on Michigan’s new laws regarding smoking in the workplace as well as the new sub-category for drunk driving, how FMLA regs work with bonuses, why you need a social media policy, and more.

Michigan’s new law banning smoking in the workplace goes into effect on May 1. The law requires employers and managers to take an active role. This article covers what the requirements and penalties are.

The IRS issued final regulations for self-reporting (and paying) the excise tax on employers who fail to comply with various federal mandates for group health plans. Read this to learn what plans are covered, what forms to use, what dates to report by and what penalties can be imposed.

On Oct. 31, the drunk driving law in Michigan changes. This article explains the “superdrunk” revisions and compares the penalties for this new sub-category against the current drunk driving penalties.

Have you hesitated to use incentive bonuses in the past because FMLA regs weren’t clear on how to treat employees who have taken FMLA? The new FMLA regs have created a standard that is easy to apply. This article suggests three questions to ask.

An effective social media policy successfully balances the employee’s privacy rights with the employer’s legitimate business interests. This article defines social media, explains why a policy is needed, and common themes to include.

In the published decision, Holland v. Trinity Health Care Corporation, the Michigan Court of Appeals held that an uninsured patient must pay a hospital’s “charges” and is not entitled to discounts provided to contractual or government payors. 

IRS Notice 2010-6 established a new Section 409A correction program that permits a plan sponsor to correct many types of “document” failures relating to Section 409A of the Internal Revenue Code. Employers will want to correct any errors as soon as possible before an IRS audit prevents the use of this correction program.

The U.S. Department of Labor (DOL) previously published final regulations regarding when 401(k) contributions must be sent to the plan’s funding vehicle.  Earlier this year, the DOL published final regulations that established a “safe harbor” time period for small employers to make 401(k) contributions.  Click on this alert to read more about the "safe harbor" time period for small employers and the rules that apply to larger employers.

This Client Alert will attempt to provide some basic advice regarding whether or not to convert, while briefly mentioning some of the many caveats for those who wish to have a more complete understanding of the rules.

On March 2, 2010, the U. S. Senate passed, and President Obama signed, the “Temporary Extension Act of 2010,” which, among other things, provides for a one-month extension of the eligibility window for the COBRA premium subsidy from qualifying events occurring on or before February 28, 2010 to qualifying events occurring on or before March 31, 2010.

The U.S. Department of Labor has issued a new model notice to assist employers in complying with the federal law known as CHIPRA.  CHIPRA imposes a notice requirement on employers who maintain a group health plan with participants or beneficiaries residing in one or more states providing a premium assistance subsidy.

Three federal agencies have recently issued regulations interpreting the requirements of the new federal law known as the Wellstone Act. The regulations help employers understand their legally permissible options in offering mental health and substance abuse benefits on a going forward basis.

April 1, 2010 starts the limited opportunity for most employers to obtain new H-1B visas for skilled foreign nationals for the coming 2011 fiscal year.  The H-1B visa allows U.S. employers to hire skilled, professional-level, foreign nationals in a wide variety of jobs that, at minimum, require a bachelor’s degree. 

U.S. Department of Labor and the IRS recently provided additional guidance regarding the extension of the COBRA premium subsidy provisions in the Department of Defense Appropriations Act, 2010 (DOD Act).  Their comments make it clear that both the IRS and the Department of Labor are taking a very expansive approach in interpreting the provisions of the DOD Act.

The failure of Congress to act before the end of 2009 resulted in estate tax repeal, but only for people who die in 2010. In 2011 and after, the estate tax will be back with a reduced exemption of $1 million. This “repeal” and the uncertainty of what Congress will do next creates questions and problems for existing estate plans.

In this issue, School Districts Should Be Cautious When Adopting A Contractor Preference Policy, Bribery And Public Contracting and more.

If you think you are overtaxed, you should act quickly. This article provides questions for you to examine the problems and what the deadlines are for appeals. Contact us for assistance with controlling property tax expenses as part of your real estate business strategy.

Some of the reasons for forming a captive insurance company include investment control of the claims process and significant tax benefits. Read this to learn more reasons as well as how to structure it.

Two recent unpublished Michigan Court of Appeals decisions highlight how leaving without a written agreement can come back to bite you. This article shows why you want to sign those company agreements.

In this issue, read Michigan Property Taxes: Overtaxed in This Market, Goodbye Is Easier When You Put It In Writing, The Use of Captive Insurance Companies in Estate and Business Succession Planning, and more.

On December 19, 2009, Congress enacted, and President Obama signed, an extension of the COBRA premium subsidy as part of the Department of Defense Appropriations Act, 2010.  Click on this alert to learn more about what employers need to do to become compliant.

Is your business ready for the new law that bans smoking in virtually every building, including restaurants, bars and places of private employment? You’ve probably seen news of this law in your local newspaper, but how much do you know about this law?  Click on this article to learn more about what you need to do to make your business compliant.

An employer that maintains a Section 403(b) plan should take appropriate action to make sure that its program satisfies new IRS requirements, including the plan document requirement which has a deadline of December 31, 2009.

The Pension Protection Act of 2006 (PPA) requires employers that sponsor defined benefit pension plans to post information on the plan sponsor’s Intranet regarding Form 5500 filings for the defined benefit plan.  Because defined benefit plans that operate on a calendar year basis recently filed Form 5500 for the 2008 plan year, plan sponsors may need to take action to comply with this new requirement.

In recent months, the Occupational Safety and Health Administration (OSHA) and the Center for Disease Control (CDC) have issued new enforcement procedures and guidance regarding the exposure of healthcare workers – including school nurses – to the H1N1 virus.

It is good practice to review your estate plan when major life occurrences happen. For example, a significant change in finances, a new living situation, medical issues, receiving an inheritance, getting divorced, or experiencing a birth or death in the family are all good reasons to review your estate plan for any needed updates.

The federal government has announced the new annual limits for 2010, which are used for employee plan purposes. These dollar figures are periodically adjusted for changes in the cost of living.

The U.S. Department of Labor’s Office of Federal Contract Compliance Programs has confirmed that it is suspending its practice of sending out Corporate Scheduling Announcement Letters that have provided advance notice to many federal government contractors/subcontractors about upcoming compliance reviews.

IRS Notice 2009-82 may require plan sponsors to act by November 30, 2009 regarding required minimum distributions.

Two significant changes to the FMLA’s military leave provisions take effect immediately. Buried in the National Defense Authorization Act for Fiscal Year 2010, the changes likely require revision to FMLA policies, postings and notices.

This article covers recent announcements by the DOE on funding opportunities for conventional renewable energy generation projects such as wind, solar, biomass, geothermal, and hydropower. Read this to learn how the ARRA funded program will be coordinated through the DOE’s new Financial Institution Partnership Program and about other funding opportunities through the DOE’s SBIR/STTR program are also detailed.

The EEOC recently published new guidance that tracks the flu season preparation recommendations made by the CDC and confirms that the CDC's recommendations are consistent with the ADA. For your convenience, Miller Johnson has prepared a General Guidance for Employers that discusses in general the issues employers should consider.

The U.S. Department of Labor is implementing a new enforcement initiative targeting recipients of ARRA funds. Read this to learn how construction industry employers are a special focus of programs such as the OFCCP’s regulations on affirmative action specifications in addition to I-9 compliance, and wage and hour requirements.

The Internal Revenue Service, Department of Labor and Department of Health and Human Services recently released joint interim final regulations under the Genetic Information Nondiscrimination Act of 2008. The new regulations, which are effective for plan years beginning on or after December 6, 2009, will significantly impact the use of health risk assessments under group health plans.

Employers will have to keep waiting for much-anticipated guidance from the Department of Health and Human Services interpreting the new mental health and substance abuse parity legislation. The publication date for the new regulations has been delayed.

The death of a shareholder owning S corporation stock poses unique challenges to those administering the decedent’s estate. Unfortunately, failure to address these issues properly in the administration of the estate can have materially adverse effects on the corporation and the other S corporation shareholders; and they might not even know it!

In this issue, read Identity Theft: Is Your Company Required To Have a Plan?, Does the Death of an S Corporation Shareholder Mean the Death of Your S Election? and more.

If your company is a creditor that offers or maintains covered accounts for its customers, you must adopt and implement a Red Flags Identity Theft Prevention Program. The required compliance deadline is fast approaching. Read this article for definitions, program requirements, and penalties.

Through Michigan’s Conrad State 30 Program, a J-1 Visa Waiver eliminates the two year home residency requirement, allowing the physician to remain and practice in the United States in exchange for a three-year commitment to provide health care services in an underserved area. The J-1 Waiver application period begins October 1, 2009 through November 30, 2009.

The IRS previously announced new procedures regarding when qualified retirement plans must be updated to comply with new laws and submitted to the IRS for re-approval. Under the new IRS program, an individually designed plan is required to be updated and submitted to the IRS for re-approval once every five years. A plan that is based upon a prototype or volume submitter plan is required to be updated once every six years.

The IRS published new “safe harbor” tax notices regarding “eligible rollover distributions” (generally, lump sum distributions) from qualified retirement plans, 403(b) plans and 457(b) plans. The new tax notices replace the prior safe harbor tax notice that the IRS published during 2002, which has been out of date for several years because of subsequent law changes.

Earlier this year, Congress enacted the Health Information Technology for Economic and Clinical Health Act (HITECH) which makes several important changes to the HIPAA privacy and security rules.  Miller Johnson has prepared a compliance kit to assist employers in their capacity as health plan sponsors to update their HIPAA privacy and security procedures and documents for HITECH.

The U.S. Department of Health and Human Services (HHS) has issued new breach notification regulations under HIPAA. The regulations explain when, how and to whom covered entities must provide notification when unsecured protected health information (PHI) is “breached.”

In this issue, Warn Act Warnings, Reduced Workweeks and Furloughs, MIOSHA New Initiatives, EEOC Guidance on ADEA Waivers, Immigration Not Just I-9 Enforcement, Legal Clips, and more.

In these challenging economic times, a popular compensation reduction strategy for employers has been the use of reduced workweeks or furlough days. Although these actions make good business sense, you risk losing overtime exemptions for the employees impacted by these actions. Employers should read this for guidance from several recent opinion letters issued by the U.S. Department of Labor.

The Michigan Occupational Safety and Health Administration (MIOSHA) recently unveiled two new initiatives. This article details the new five-year plan—it’s three strategic goals and targeted industries. Read this to also learn about the program MIOSHA launched to help employers comply with their requirements during these tough economic times.

The Equal Employment Opportunity Commission (EEOC) issued technical assistance on the federal Age Discrimination in Employment Act (ADEA) waivers. In order for a departing employee to validly waive an age discrimination claim in exchange for additional money or benefits, there are several requirements under the Older Workers Benefit Protection Act (OWBPA) that must be satisfied. Read this for more information.

The federal Worker Adjustment and Retraining Notification Act (WARN Act) has a deceptively simple premise that is often very difficult to manage and comply with in the real world. This article will walk you through how to conduct a proper WARN Act analysis.

This article highlights a number of immigration worksite enforcement and compliance efforts including the mandatory use of E-Verify® for federal contractors, a revised I-9 Form, the proposed rule regarding Social Security Administration “no-match” letters, and the Stimulus Plan’s a provision restrictions on hiring H-1B highly skilled foreign workers.

A part of the stimulus legislation created recovery zone facility bonds and enhanced tax-exempt bond financing for private projects. Tax-exempt financing is not new—you still face the same issues that borrowers have always dealt with. However, there are some new strings attached. Read this to learn about the strategic decisions facing you in the competitive local governmental selection process.

In this issue, Weathering the Storm: Complying with the Builders Trust Fund Act in Tough Economic Times, Watch Your Clocks: Defective Workmanship Claims May Expire Earlier Than Expected, E-Verify: Final Rule in Effect, but Controversy Continues, Workers Comp Liability: Indemnification Clause Opens the Back Door! and more.

The ongoing implementation of the American Reinvestment and Recovery Act has resulted in some recent developments affecting renewable energy production. Read this to learn more about Advanced Energy Manufacturing Credits, Grants In Lieu of Tax Credits and Small Business Research and Technology Funding Opportunities.

The federal government, in providing ARRA funds, requires a wide range of mandatory contract terms to ensure accountability and transparency in the use of these funds on federal construction projects. This article covers requirements such as compliance with the Civil Rights Act and Whistleblower Protection Act as well as detailed reports which must meet GAO procedures.

The Michigan Department of Education’s (MDE) application for State Fiscal Stabilization Funds (SFS Funds) was approved and enables them to distribute almost $1.5 billion to eligible schools. It’s important that schools complete the SFS Funds application as soon as possible on the Michigan Electronic Grants System web site. The MDE plans on posting each school’s case statement and reporting. Read this article to learn about the specifics.

On July 20, 2009, the U.S. Department of Labor issued guidance regarding the information administrators of Section 403(b) tax-sheltered annuity plans will need to include in the 2009 Form 5500 annual report.

On July 8, 2009, the Senate approved an amendment to a homeland department appropriations bill that would make E-Verify™ for federal contractors a permanent program.  The start date has twice been delayed and the program is now set to begin on September 8, 2009.

Since public construction contracts are subject to a competitive bidding process, parties participating in the procurement process should take care to understand the particular requirements at issue. This article covers the requirements for state projects, the standard by which the bid is evaluated, and provisions for ARRA-funded projects to include in your proposal.

On July 1, 2009, U.S. Immigration and Customs Enforcement (ICE) sent notices to 652 business owners that ICE will be inspecting their I-9s and other hiring records to determine whether or not they are complying with employment eligibility verification laws and regulations.

A recent Supreme Court decision required an employer to promote according to test results, regardless of its fear that the test results may have been discriminatory.   This decision will undoubtedly force employers to take a hard look at the validity of their testing procedures, and pay even closer attention to actual evidence of any racial disparity.

Misunderstood expectations on a LEED project can create the potential for disputes. Besides explaining the basics of LEED, this article cautions you to consider the roles, responsibilities, and risks associated with “going green.”

In this issue we are going “green” with Michigan’s Foray Into Wind Energy, Green Leasing, Going Green? Go Thoughtfully! and a full page of Miller Johnson In the News.

On Oct. 6, 2008, Governor Granholm signed the Clean, Renewable, and Efficient Energy Act into law and the Wind Energy Resource Board was created. Read this to learn what effect this may have on business owners, landowners, contractors and other stakeholders.

Since commercial buildings use significantly more environmental resources, it seems only reasonable that landlords and tenants of commercial buildings begin to reduce their impact on the environment. This article discusses some of the barriers, incentives, and provisions involved in green leases.

The American Recovery and Reinvestment Act‘s Renewable Energy and Electric Power Transmission Loan Guarantee Program section aims to increase U.S. energy independence. It establishes a temporary “rapid deployment” loan guarantee program intended to invigorate the existing program established under Title XVII of the Energy Policy Act of 2005.

Included in the economic stimulus legislation are provisions making important changes to the HIPAA privacy and security rules. The changes are included within the Health Information Technology for Economic and Clinical Health Act (HITECH) provisions of the American Recovery and Reinvestment Act of 2009. Read this article for a summary of new requirements, responsibilities, rights, enforcement and how Miller Johnson attorneys can assist.

Public school districts dealing with an increasing financial squeeze have cause for concern based on a recent U.S. Supreme Court decision regarding payment for private education costs, even if a child has never received special education services from the public school district.

The American Recovery and Reinvestment Act of 2009 provides a one-time appropriation for equipment assistance to school food authorities participating in the National School Lunch Program. Equipment requests may include new equipment, renovation of equipment, or replacement of equipment. This article details the four focus areas in awarding grants and how this further benefits the Michigan Farm to School Programs.

The stimulus Buy American rule requires that all iron, steel, and manufactured products used in stimulus funded projects for public buildings or public works must be produced in the United States. Public works projects include highways, bridges, and sewers. This article covers the scope of the requirements as well as issues that may arise on these projects that Miller Johnson attorneys can assist with.

The No-Fault Act’s broad definition of “motor vehicle” has been significantly narrowed by a legislative amendment which is designed to eliminate most coverage for people using vehicles that do not have to purchase no-fault policies.

Currently there are significant changes in how the Department of Human Services is implementing Medicaid law. These changes which will affect most Medicaid recipients even if they have been receiving benefits for many years. This alert briefly reviews some of the sweeping changes that are already in effect.

Payment of prevailing wages on federally-funded construction projects is hardly new, but the American Recovery and Restoration Act has expanded its scope. The ARRA includes much broader and less clear requirements than the Davis-Bacon Act. This article covers the scope of the requirements as well as issues that arise on prevailing wage projects that Miller Johnson attorneys can assist with.

No question—Integrated Project Delivery (IPD) is the most revolutionary development to hit the construction industry since the invention of the hammer. The owner, contractor and architect agree to “share” risk, not to shift risk.  Read this article to learn more.

An April 2009 Michigan Court of Appeals decision illustrates the sad case of a subcontractor indemnifying a general contractor even where the subcontractor did nothing wrong.  Read on to learn how bad it was and how you can avoid the same traps.

In this issue, Integrated Project Delivery: Design-build on Steroids?, Faultless Subcontractor Must Indemnify, The Architect's Copyright: Two Bites at the Apple, New "Pro-Union" Executive Orders Affecting Construction Contractors and more.

The American Recovery and Restoration Act encourages investment in renewable and efficient energy technologies. This article summarizes several tax provisions that affect energy producers and facilities. They include an extension of the production tax credit, an investment credit, and energy grants. Read this to learn more about the provisions and how Miller Johnson attorneys can assist you.

The IRS published proposed regulations on May 15, 2009 that provide relief to an employer that is making “safe harbor” nonelective employer contributions to a 401(k) plan and experiences a substantial business hardship.

Estate planning attorneys have a number of techniques at their disposal to help clients with taxable estates transfer wealth to family members in a tax-efficient manner. One of those techniques is the Grantor Retained Annuity Trust (GRAT).  The Obama Administration is seriously considering a proposal that would drastically reduce the effectiveness of this technique. Click on this alert to read more.

This issue focuses on the State Fiscal Stabilization Funds (SFS Funds) for schools promised in the American Recovery and Restoration Act of 2009. The Michigan Department of Education has instructed schools to spend SFS Funds in a manner consistent with ARRA’s purpose – to save and create jobs and advance educational reform. Learn the ways the SFS Funds can be spent, prohibited uses, and obligations.

It’s crucial for companies to have procedures and plans in place that will deter employee theft and fraud and aid in recovery should money be taken despite your efforts. This article covers not only policies and safeguards but also steps to take if you suspect you have a problem.

In this issue, Preserving Your Insurance Coverage: Three Lessons To Learn, and During These Tough Economic Times, Who’s Guarding the Company Checkbook?

A Michigan Court of Appeals case sets precedent for Michigan courts. Its holding could be applied not only to environmental clean-up cases, but to other cases in which a party seeks insurance coverage. Here are some lessons from this case about how to preserve an insurance claim.

Every taxpayer is responsible for filing tax returns and reporting his or her income, including income generated in foreign accounts. It is unclear just how much foreign source income is unreported; however, in an effort to spur compliance, the IRS created a new voluntary disclosure program for taxpayers with unreported foreign accounts.

Projects conducted under the federal economic stimulus law (the American Recovery and Reinvestment Act) remain subject to requirements for environmental permits and environmental impact studies. Read this for more information on the National Environmental Policy Act and U.S. Environmental Protection Agency requirements.

Many employers require employees to complete health risk assessments (HRAs) under the employer’s wellness program.  In a recent opinion letter, the EEOC indicated that it believes such a requirement violates the Americans with Disabilities Act (ADA).

Over the past week, the media has been buzzing about the H1N1 virus (swine flu) outbreak. Employers have to find a delicate balance among the competing concerns of protecting employee health, avoiding unnecessary panic, preserving medical privacy, and maintaining productivity.  Read this alert for suggestions on what employers should do.

One of the first provisions of the Stimulus Package to become effective was the nine-month, 65 percent subsidy for COBRA premiums for eligible COBRA qualified beneficiaries. Employers should read this to learn how to take advantage of the subsidy in structuring severance benefits.

The Stimulus 2009 Priority Alert newsletter will translate, report on, and connect you with the information you need to answer your questions about the Stimulus Package and explore the opportunities it affords.

The Employee Free Choice Act was reintroduced in Congress on March 10, 2009. Read this article to learn what President Obama, organized labor, both political parties, and organizations led by the U.S. Chamber of Commerce have to say on this proposed legislation.

On April 1, 2009, the IRS issued a 27-page notice providing guidance on various issues related to the administration of the COBRA premium subsidy and the second opportunity to elect COBRA continuation coverage made available to certain COBRA qualified beneficiaries under the American Recovery and Reinvestment Act of 2009 (ARRA).

This article outlines which health facilities must now pay for background checks, a study on whether higher nurse-to-patient ratios increases quality of patient care, and the new restriction on organizing actions for federal contractors.

The ADA Amendments Act changes went into effect on Jan. 1. The authors describe the changes which include expanding the list of major life activities, ignoring mitigating measures, expanding “regarded as” claims, episodic impairments covered, and “substantially limits” to be redefined.

The new FMLA regulations became effective on Jan. 16. The DOL issued hundreds of pages of information. Read this to learn the seven priorities you should focus on first.

In this issue, read Congress Significantly Expands the Scope of the Americans with Disabilities Act, Ledbetter “Fair Pay” Act Keeps Claims Alive Forever, The New FMLA Regulations: Seven Things You Need To Do, Updates in Health Care Law and more.

The Lilly Ledbetter Fair Pay Act doesn’t change which forms of pay-related discrimination are illegal but it does effectively extinguish the deadline for filing a pay discrimination claim since each paycheck can give rise to a new claim. Read this for more details.

The Medicare, Medicaid and SCHIP Extension Act of 2007 created new Medicare reporting obligations for group health plans.  As a result, if your organization has a self-administered HRA, you need to take action before April 30, 2009. Click on this alert for more information regarding the new Medicare reporting law.

There are two key immigration dates that are drawing near - April 1 filing for H-1B visas and April 3 effective date for the new I-9 form.  Click on this Client Alert to see what you need to do.

Group health plan administrators have the obligation to notify qualified beneficiaries regarding the new federal COBRA premium subsidy and the second opportunity to elect COBRA continuation coverage made available under the American Recovery and Reinvestment Act of 2009 (ARRA). The U.S. Department of Labor has now issued model notices to assist plan administrators in providing that notice.

As a result of the Worker Retiree and Employee Recovery Act of 2008, minimum required distributions from IRAs and qualified retirement plans can be “skipped” for 2009. Although most, if not all, IRA providers are likely to allow individuals to skip these distributions for 2009, qualified plan sponsors should wait for further guidance from the IRS before determining exactly how to implement this change.

The American Recovery and Reinvestment Act of 2009 (ARRA) signed into law by President Obama on February 17, 2009, provides a nine month, 65% subsidy for COBRA premiums on behalf of employees and their families if the employee loses his or her job as a result of the economic downturn.

In addition to the Economic Stimulus legislation, President Obama signed another new bill into law this month expanding special enrollment rights under employer group health plans and making other changes regarding state children’s health insurance programs which impact employer group health plans.

Buried in the American Recovery and Reinvestment Act of 2009 (ARRA), enacted on February 17, 2009, are several changes to the HIPAA privacy and security rules.  Click on this article to read more.

On January 30, 2009, President Obama signed an executive order to, as he described, “level the playing field” for unions.  While the executive order was effective immediately, it did not make any immediate changes to current federal contracts. Instead, it ordered the Federal Acquisition Regulatory Council to create regulations to implement the order by June 29, 2009. Click on the link above to read more.

Miller Johnson has the privilege of working with a large number of clients’ employee benefit plans. Based on our experience, we frequently see the same types of mistakes being made by clients. Here is a reminder of some employee benefit “basics”.

In a January 30, 2009, press release the U.S. Citizenship and Immigration Services (USCIS) announced that it has delayed by 60 days, the effective date of the revised I-9 Form until April 3, 2009.

The U.S. government has agreed to delay until May 21, 2009, the effective date of the final rule requiring certain federal contractors use the E-Verify™ system to assess employee eligibility to work in the U.S.

You can realize some significant real estate tax savings. This article covers how two residences can qualify for the homestead exemption, that transfer tax relief is available for property that hasn’t appreciated, and how forest property can qualify for an 18-mill tax exemption.

Even though many property values have declined significantly in the past year, assessors can apply an inflation increase of 4.4 percent in January. Read this article to learn how to navigate through a complex set of timing deadlines and procedures.

In this issue, Michigan Property Tax Alert for January 2009, Houses and Trees and Tax Breaks, and In the News.

Read this to learn why the Employee Free Choice Act has been lauded by organized labor as “the most important labor law reform legislation in 70 years” and attacked by business interests as “a job-killer and fundamentally undemocratic.”

The Governor is expected to sign House Bill 6122 that will expand the real estate transfer tax and close a useful tax saving strategy.  This law will require immediate attention by anyone considering the transfer of real estate or the transfer of an existing business December 31, 2008.

The Federal Brownfields Tax Incentive has been extended to Jan. 31, 2009. This article provides details about the incentive and the requirements which must be met to qualify for this incentive.

The line between contract zoning and conditional zoning is often blurry. What is clear is that property owners interested in zoning should read this to learn about the statute’s requirements.

The charitable IRA rollover is a limited time offer. Read this article to learn about making lifetime gifts from IRAs to charities without recognizing taxable income. Our estate planning attorneys can assist you.

In this issue, Should You Give Away Your IRA, Conditional Zoning: Is it Really Contract Zoning in Disguise, Deducting Brownfield Cleanup Cost, Welcome New Associates and In the News.

The federal government has announced the new annual limits for 2009, which are used for employee plan purposes. These dollar figures are periodically adjusted for changes in the cost of living.

Federal contractors are required to use E-Verify™ beginning January 15, 2009.  Be prepared with help from Miller Johnson’s Employment Verification Compliance Handbook.  Click here to read more.

Today, the Department of Labor (DOL) published 750 pages of final revisions under the Family and Medical Leave Act of 1993. This is the first major regulatory update of the FMLA in more than 13 years. The new regulations are scheduled to take effect on January 16, 2009.

Michigan’s Nonprofit Corporation Act was amended to add several requirements for Michigan nonprofit corporations.  Nonprofit corporations in existence on July 16, 2008 must have a minimum of three directors and, if necessary, must amend their bylaws and/or articles of incorporation no later than January 16, 2009.

On October 14, 2008, the U.S. Citizenship and Immigration Services (USCIS) announced a final rule change amending immigration regulations to increase the maximum period of time a NAFTA (TN Visa) professional worker from Canada or Mexico may remain in the United States before obtaining an extension of stay.

HEART (the Heroes Earnings Assistance and Relief Tax Act), was enacted to allow employees called to active military service for a period of 180 days or more to request a qualified reservist distribution (QRD) from their medical flexible spending accounts (FSAs). HEART raised a lot of questions regarding implementation, so in response, the IRS issued Notice 2008-82 to explain how QRDs work.

Congress has expanded the protections of the Mental Health Parity Act (MHPA).  For employers with group health plans providing mental health and substance abuse benefits, the expansion will require employers to amend their plans.

On October 9, 2008, President Bush signed into law new legislation affecting group health coverage for students.

In this issue, read Genetic Discrimination Becomes Illegal, Immigration: New Tactics and Problems, When Do Healthcare Facilities Need to Provide References, Do Kids Need Parents Permission to Join School Clubs, FMLA Solutions, seminar reminder and more.

Don’t be caught unprepared. The Genetic Information Discrimination Act prohibits employers from using genetic information. GINA takes effect Nov. 2009. Read this to learn what this new law means to your employment practices and health plans.

The government continues to step up its efforts to control and regulate immigration.  This article will update you on new techniques and activity and attempt to answer the question – are you or your business at risk?

The House and the Senate recently approved the ADA Amendments Act, and President Bush has indicated that he will sign this bill into law. The Act is scheduled to take effect on January 1, 2009, so employers will need to prepare promptly for compliance.

Parental permission policies have been met with applause by parents and with screams of unconstitutionality by civil rights groups. The courts haven’t yet decided whether they violate the EAA or the First Amendment. This article examines both sides of the arguments.

Outdated policies and inadequate staff training are at the core of the problem behind employers providing coverage to employees who may otherwise be ineligible for leave under the FMLA. Read this to learn more.

The Public Health Code requires health care facilities to report certain disciplinary actions they take against health professionals and a duty to disclose disciplinary actions to another health care facility that asks for a reference. This article outlines the law and its requirements.

To avoid the possibility of significant penalty taxes imposed by new Section 409A of the Internal Revenue Code, all formal and informal bonus policies should be set forth in writing and should contain specific terms regarding payment no later than December 31, 2008.

The Internal Revenue Service published final regulations relating to Section 409A of the Internal Revenue Code during 2007. These regulations require most, if not all, nonqualified deferred compensation plans and arrangements to be amended no later than December 31, 2008.

Last year, the IRS indicated that 12-month pay arrangements for school year employees may need to be modified in order to comply with Sections 409A and 457(f) of the Internal Revenue Code.  Earlier this month, the IRS issued welcome interim guidance reversing its earlier position.

A new court case illustrates one reason why posting summary plan descriptions (SPDs) on company intranets is not considered sufficient delivery under ERISA.

On June 15, 2008, the Centers for Medicare & Medicaid Services (CMS) issued model notices of creditable and non-creditable coverage. The updated notices must be used for disclosures provided on and after June 15, 2008.

The Genetic Information Nondiscrimination Act of 2008 (GINA), provides additional protections aimed at preventing discrimination based on genetic information.

On June 25, 2008, the IRS issued Notice 2008-59 providing guidance on a variety of health savings account (HSA) issues.

Several provisions of the HEART Act affect the employment rights and benefits of reservists called to active duty. These provisions include both required and optional changes to retirement and cafeteria plans.

Jennifer Granholm has signed legislation making stores accept gift cards and certificates for at least five years after selling them.

Brownfield benefits have become a key part of financing building projects. This article reviews recent legislation, the status of Michigan’s grant and loan program, and provides some examples.

In this issue, More Changes in Store for Brownfield Redevelopment in Michigan, Part 2: Summer Plans with Long-Term Benefits: Protecting Your Cottage, In the News and more.

The typical family cottage is a special gathering place and preserving it for the family’s benefit should be a top priority. Read why a family cottage LLC offers flexibility as a planning tool when your goal is cottage preservation and management.

The Michigan Supreme Court has issued a significant opinion concerning workers’ compensation law’s definition of disability, burden of proof, and the employer’s right of discovery for purposes of a “transferable-skills analysis.”

On June 6, 2008, President Bush signed an amendment to Executive Order 12989 requiring all federal contractors to use E-Verify™, the Department of Homeland Security’s (DHS) employment eligibility electronic verification system.

The Michigan Public School Employees Retirement System (MPSERS) recently updated the reporting instruction manual to explain its position as to which items it considers includable in an employee’s compensation for retirement plan purposes. School districts should be aware of MPSERS’ position as they review and update administrator employment contracts for the coming school year.

A recent study found the annual cost of the FMLA to U.S. employers exceeds $21 billion due to lost productivity, replacement labor and health care benefits. This brochure highlights the two special programs Miller Johnson’s FMLA Solutions practice group offers to help employers reduce costs, boost productivity and provide employees with a fair and balanced work environment.

Improper documentation of I-9 records can lead to further investigation and significant fines and penalties (2007 saw dramatic increase). Read this to learn about the revised I-9 form and participation in government programs such as E-verify and IMAGE.

Miller Johnson’s FMLA Solutions practice group understands the FMLA’s costs and challenges. As part of its creative, hands-on approach, Miller Johnson offers two special programs to help employers reduce costs, boost productivity and provide employees with a fair and balanced work environment.

This is a “must read” for two reasons. First, the FMLA was recently amended for the first time in 15 years. Second, there are proposed regulatory changes coming which could be favorable to employers.

Time to update your policies. A recent case confirmed employees have no statutory right to use an employer’s email system for union-related activities and that employers may open up their communication systems for certain non-business related purposes.

In this issue, read about Changes to the FMLA and More on the Way, A New Era for I-9 Compliance, Do Healthcare Organizations Have to Let the Unions Use Your Email System?, Court Briefs, Legal Clips, In the News and more.

To receive a second homestead exemption for this year, the owner must file a Conditional Rescission Of Principal Residence Exemption with their local assessor before May 1, 2008.

Mexican labor laws favor employees, are primarily regulated by federal law and are firmly rooted in the Mexican Constitution. Read this to learn about minimum wage, vacation time, social security and more.

As summer approaches, you may want to consider long-term planning goals for your cottage. Depending on your needs, a Qualified Personal Residence Trust can be a valuable tool for preserving wealth and protecting a beloved cottage for future generations.

The Michigan Supreme Court held that public-service improvements located on public easements or land that ultimately may become public may not be taxed as additions. Read why its important for developers to be aware of this important ruling.

In this issue, What You Need To Know About Mexican Labor Laws – final article in the doing business in Mexico series, Summer Plans with Long-Term Benefits: Protecting Your Cottage, Developers: Take Note of Ruling on Public-Service Improvements and more.

The United States Supreme Court issued an important employee benefits ruling on February 20, 2008. In a recent case, the U.S. Supreme Court allowed a participant in a 401(k) plan to bring a lawsuit against plan fiduciaries for a breach of fiduciary duty that adversely affected the amount credited to the participant’s account.

The DOL published proposed regulations on February 29, 2008 that would establish a “safe harbor” time period for small employers to make 401(k) contributions. These proposed regulations only apply to employers with fewer than 100 plan participants at the beginning of a plan year.

On February 1, 2008, the DOL released Field Assistance Bulletin (FAB) 2008-1. The FAB clarifies the responsibility of ERISA plan trustees and fiduciaries to monitor and collect delinquent employer and employee contributions.

In an update we sent recently, we explained that there have been “military amendments” to the Family & Medical Leave Act.  The U.S. Department of Labor (DOL) has now issued a proposed posting for employers to announce those changes to employees.  We caution employers against the use of the DOL posting, however, because it is potentially misleading.  Read this article to learn more.

Section 585 of the National Defense Authorization Act for 2008 (NDAA) expands the Family and Medical Leave Act (FMLA) to offer job protected leave to employees with family members in the military. Read further to see what steps you need to take make sure you are in compliance with the changes in this law.

Click here to find out more about a new EEOC exemption to federal age discrimination laws for employers who coordinate, reduce or terminate retiree health benefits when a retiree turns age 65 and becomes eligible for Medicare.

Click here to learn more about a new federal law requiring group health plans to report Medicare coordination information.

This is a summary of the new Michigan Public Employees Health Benefit Act which gives public sector employers some new tools in managing their group health plan costs.

There are only 65,000 H-1B visas available each fiscal year. Last year the cap was reached on the first day applications were allowed to be filed. This year, the first day on which an employer can request a visa for an H-1B worker is April 1, 2008.

A recent decision by a Wayne County judge suggests that due process protections may not be enough – the school must also create a detailed record of the student’s disciplinary hearing.

Pay attention to your January 2008 property tax assessment notices.  Recent law changes make these notices even more significant than last year.

Read this article to learn how taxes, duties, and tariffs can significantly increase the costs of doing business in Mexico. However, with careful planning, these costs can be considerably lessened, and often, even eliminated.

Contractors should beware of contract requirements called “conditions” since failure to satisfy them could mean you work for nothing. Learn why to take the “offensive” with your contract drafting and review.

In this issue, The Costs of Doing Business in Mexico – continuation of the article series on doing business in Mexico, Gift Cards Soon May Be Good For A Minimum of Five Years, Contractors: Ignoring Contract Technicalities Voids Right to Payment and more.

A proposed modification of the Michigan Consumer Protection Act would require clear and conspicuous language identifying the expiration date and would prohibit the imposition of any inactivity fee if the gift certificate or card is not used promptly.

The “Smoke-Free Indoor Air Regulation” requires Ottawa County employers to stamp out smoking in any indoor areas to which employees or members of the public have access.

One provision of the Pension Protection Act of 2006 (PPA) that has received a lot of attention in the last year relates to the new rules applicable to automatic contributions in 401(k) plans. Read further to find out what deadlines are approaching.

On Nov. 26, 2007 the U.S. Citizenship and Immigration Services (USCIS) issued the following advisory of expected delays in processing applications for immigration benefits, in particular Naturalization applications.

Michigan has recently passed new and controversial changes to Medicaid law. As usual in this complex area, the only thing that is certain is that nothing is certain.

On Nov. 7, 2007, the U.S. Citizenship and Immigration Services (USCIS) announced that a revised Employment Eligibility Verification Form (I-9), 2007 edition, is now available for use for all new employees or employees who require re-verification.

On October 24, 2007, the Department of Labor issued final regulations regarding qualified default investment funds under retirement plans subject to ERISA.

In this issue, Mexico: Not Just for Vacations Anymore - the first article of a series on doing business in Mexico, The Elimination of the Single Business Tax May Affect Your Employee Leasing Arrangement, and Lights Out for “Deepening Insolvency”?.

The Delaware Supreme Court has gone a step further and refused to recognize a cause of action against directors of a Delaware corporation for “deepening insolvency.” Read this follow-up to the “zone of insolvency” article we printed last issue.

Companies have been taking advantage of the many business and tax benefits of employee leasing arrangements for twenty years. Read how the SBT vanishing, developments in federal law, and suggested changes by the IRS may affect your arrangement.

Are you considering doing business in Mexico, our neighbor and NAFTA partner? It may be easier than you think. Read this to examine the possibilities for method of entry and choice of entity. This is the first article of a three-part series.

The IRS issued Notice 2007 86 that extends the time to comply with Section 409A until Dec. 31, 2008.

The federal government has announced the new annual limits for 2008, which are used for employee plan purposes. These dollar figures are periodically adjusted for changes in the cost of living.

On Oct. 10, 2007, a preliminary injunction was granted prohibiting the Department of Homeland Security from implementing its final “no-match” letter regulations until after a final ruling in the lawsuit filed by several labor and business groups.

This article (on page 20) was written by D. Andrew Portinga for the Life, Health & Disability News, Summer 2007 edition.

NLRB stats show that unions are actively seeking to organize Michigan healthcare workers. This article explains why their focus and high success rate should be a warning to employers who are serious about wanting to remain union-free.

Read what family responsibility discrimination is and how the dramatic increase in lawsuits has everyone talking. Then learn how your policies affect family responsibilities and why it is critical to train supervisors and management personnel.

This article will demonstrate how a recent Michigan Court of Appeals decision illustrates how school districts can structure extra-duty agreements that favor seasoned staff, yet leave open the option to reorganize in the off-season.

Read to see how the NLRB announced a new standard for calculating backpay damages in cases involving union salts. While the Oil Capital standard is significant, it doesn’t change the law making it unlawful to refuse to hire based upon union affiliation.

Under a new Supreme Court opinion, a plaintiff must present medical proof that his condition has been pathologically aggravated. In other words, there must be physical signs of objective changes in his medical condition. Read why this is significant.

In this issue, New Math In Workers Comp Cases, Family Responsibilities Discrimination, Rules for Backpay in Salting Cases, articles specific to education and healthcare, Court Briefs, Legal Clips, new attorneys and more.

The federal government is revising its annual EEO-1 Report for the first time in decades requiring employers to change how they track the race/ethnicity and occupational classifications of employees.

These new rules offer positive changes for both employers and employees and provide more clarity as to application of many of the rules.

Beginning Jan. 1, 2008, employers are prohibited from offering any type of financial incentive to an employee to opt out of the employer’s group health coverage in favor of Tricare.

Effective immediately, the new rules provide some useful guidance to employers and employees in determining what constitutes an eligible dependent care expense.

For the first time in Michigan, your property tax burden will depend on property “classification.” Classification-based taxes raise a host of new issues that your business must address before Jan. 1, 2008.

A new ordinance requires Grand Rapids employers to stamp out smoking in any indoor areas to which employees or members of the public have access. It takes effect Oct. 1, 2007, and requires covered employers to take specific actions by that date.

Employers that receive “no-match” letters from the Social Security Administration must respond with specific steps or face civil and criminal penalties.

A new court case and new EEOC regulations provide employers with welcome flexibility in making retiree health benefit changes.

Much of the uncertainty in administering your 403(b) tax-sheltered annuity (TSA) program has been cleared up by new final regulations just issued by the IRS.

Delaware corporate law doesn’t recognize claims by creditors for breach of fiduciary duties against directors of a corporation operating in the zone of insolvency. Read why the NACEPF decision is likely to be given serious consideration by other courts.

Do you know the differences between change orders and claims? Managed properly, change orders and claims need not slow down a project or jeopardize the contractor’s or subcontractor’s rights to payment. Read this for definitions and guidelines.

EPLI can offer protection and defense coverage to employers accused of wrongful employment practices, such as wrongful discharge, harassment, and discrimination claims. This article covers information you need about purchasing and operating under EPLI policies.

The Small Business and Work Opportunity Tax Act was signed into law on May 25, 2007. Read this article to find out how some of the business tax relief and revenue-raising provisions could affect West Michigan businesses.

In this issue, Twilight for the “Zone of Insolvency?,” Highlights of the Small Business and Work Opportunity Tax Act of 2007, and Miller Johnson In the News. Also, welcome three new attorneys who joined the firm.

The IRS recently issued guidance regarding partial retirement plan terminations. The guidance clarifies when a partial plan termination occurs as a result of downsizing, facility closings, and other employer-initiated severances.

This article (on page 30) was written by D. Andrew Portinga for the Life, Health & Disability News, Spring 2007 edition.

The IRS recently published final regulations relating to Section 409A of the Internal Revenue Code. These regulations require most, if not all, nonqualified deferred compensation plans and arrangements to be amended no later than Dec. 31, 2007.

It was long thought that prenuptial agreements were not enforceable in Michigan, particularly those in contemplation of divorce rather than death. However, in 1990, a Kent County Circuit Court ruling held that a prenuptial agreement is enforceable.

In this issue, Separation of Church and … Workplace, The EEOC Turns its Attention to Health Care Workers, FMLA Problems Solved (new feature highlighting actual client matters), Court Briefs, Legal Clips, workshops, and more.

EEOC charges based on religion have increased. Read this article to learn about religious discrimination and harassment issues and “The First Freedom Project” designed to protect religious freedom in workplaces.

The EEOC recently issued new health-care-specific guidelines on compliance with the ADA. Their rationale is health care workers face significant risks of workplace injury. Read this article for insight into how this will be administered and enforced.

How can you protect yourself against fraudulent exploitation of FMLA protections? Read this article about an employee terminated for FMLA fraud.

On May 24, 2007, the Michigan Court of Appeals ruled that the no-fault act's one-year-back rule bars a health care provider's claim against a no-fault carrier for undisputed medical charges.

On Feb. 8, 2006, federal Medicaid law changed when Congress signed the Deficit Reduction Act (DRA). Michigan implemented some of the DRA changes on April 1, 2007 and will implement other changes on July 1, 2007.

The Family Medical Leave Act is complicated and raises many questions for employers and employees. Miller Johnson's FMLA Solutions practice group provides practical proactive counsel as well as training for human resources, managers and supervisors.

On Feb. 15, 2007, the Centers for Medicare & Medicaid Services (CMS) issued updated guidance on the disclosure of creditable coverage to Medicare Part D eligible individuals.

Read further to see how these new provisions may affect the severance plans your district offers and the additional options available in structuring administrators’ compensation.

Read further to see how this decision may impact future early retirement incentives offered by your district.

This brochure gives an overview of Miller Johnson's services in matters ranging from complex divorce, alimony/spousal support, property division, tax consequences, prenuptial agreements and more.

Governor Granholm signed legislation expanding the kinds of charitable institutions eligible for real and personal property tax exemptions under the General Property Tax Act. Read this article to learn what conditions must be met to qualify.

In this issue, Beware of Hackers & Thieves: New Michigan Law Requires Notice in the Event of a Security Breach, Construction Contracts: Signing After the Project Starts, Types of Charitable Institutions Exempt From Property Taxes Expanded and In the News.

Signing a construction contract after work has begun raises several unique issues that can cause problems later. Read why you should pay attention to these issues before signing the contract to reduce your risk and keep the project on track.

Michigan enacted an identity theft notification law which becomes effective July 2, 2007. If you maintain a database, read this to learn the requirements and recommended safeguards.

This article (on page 27) was written by D. Andrew Portinga for the Life, Health & Disability News, Winter 2007 edition.

The Pension Protection Act of 2006 increases the time period during which certain distribution notices must be provided to participants.

The Pension Protection Act of 2006 instituted new rules regarding rollovers of death benefits by non-spouse beneficiaries.

The Pension Protection Act of 2006 changed the hardship withdrawal rules that apply to 401(k) plans, Section 403(b) tax-sheltered annuities, and Section 457(b) deferred compensation plans.

Titles are often used to identify positions with different levels of pay and authority. Recent changes in federal law have highlighted related issues. Read this article to learn about the NLRB’s new guidance.

Retaliation claims are nasty, difficult and steadily on the rise. Read this article to find out why a recent Supreme Court decision leveled a double whammy and has made defending against retaliation claims even more difficult.

In this issue, Retaliation Claims Get A Boost From the High Court, How To Pay Competitive Wages without Violating Antitrust Law, What’s in a Name?, Medicaid Program Update, Court Briefs, Legal Clips, workshops, survey results and more.

Recent antitrust lawsuits should remind health care organizations to be careful about how they obtain local wage information. This article focuses on what information you can legally use to evaluate the wages you are paying.

The Deficit Reduction Act requires organizations receiving at least $5 million from the Medicaid program to update employee handbooks, implement compliance policies and update policies and procedures. Read this article to learn more.

The Pension Protection Act of 2006 (PPA) revised the rules regarding in-service distributions at age 62 from pension plans. This new rule applies for plan years beginning in 2007.

The Pension Protection Act of 2006 (PPA) imposes an affirmative obligation to furnish pension benefit statements to participants and increases the information required to be included in these statements.

The Pension Protection Act of 2006 (PPA) requires faster vesting for employer nonelective contributions to defined contribution plans. Some employers may be required to amend their plans to provide faster vesting for these types of contributions.

One of Michigan’s federal courts recently issued a decision that casts doubt on the constitutionality of schools “distribution policy” that establishes when and where students may pass out written literature to other individuals on school premises.

Recent amendments to Michigan’s Construction Lien Act (effective Jan. 3, 2007) change the forms and procedures that contractors, subcontractors and others must follow to protect their rights in the construction lien process.

This article (on page 26) was written by D. Andrew Portinga for the Life, Health & Disability News, Fall 2006 edition.

New final regulations that clarify the rules regarding wellness programs have been issued pursuant to HIPAA. The changes are generally favorable to employers and provide some helpful clarifications in developing and administering wellness programs.

This brochure gives an overview of Miller Johnson's services in matters ranging from couple or single-parent adoption, step-parent adoption, legal guardian matters, parental rights termination, Assisted Reproductive Technologies (ART).

These new rules spell good news and bad news for Michigan taxpayers. Read this article to discover how these rules will apply to your business and how you will need to adjust your property tax strategies for next year.

In this issue, we wrap up the series on embezzlement with “Getting Your Money Back.” The annual Michigan Property Tax Alert outlines 2007 changes, welcome to new attorneys, a holiday gift to Safe Haven Ministries and In the News round out the newsletter.

On December 1, 2006, new Federal Rules of Civil Procedure went into effect. These new rules create surprisingly far-reaching electronic document management and preservation obligations for corporations and individuals.

Keeping calm and preparing a recovery strategy provides the opportunity to recapture a majority of the funds or assets taken. Read this article to learn the right approach and best possible legal avenues to deal with this issue.

The January 2007 property tax assessments set your tax base for the year. In 2007, the appeal deadline system changes. We will tell you the new rules and deadlines, what questions to ask, a checklist of what to look for, and tips on solving problems.

The Tax Relief and Health Care Act of 2006 primarily extends many current tax breaks which had expired. However, this new law also contains several provisions which make HSAs more attractive.

The federal government has announced the new annual limits for 2007 which are used for employee benefit plan purposes.

When must the notice be provided? Don’t forget that issuing a notice of creditable coverage is an on-going responsibility. Read this article to see when you are required to provide the notice of creditable coverage.

Read how the Bureau of Immigration and Customs Enforcement has adopted a stringent worksite enforcement strategy to deter unauthorized employment of foreign nationals which includes more frequent criminal prosecutions and new regs from the DHS.

Although the state has worked hard to provide a background check process that is accessible to all covered facilities, its interpretation and application of the law has not been entirely consistent with what the law says and requires. Read this article for more information.

Michigan’s minimum wage increased to $6.95 per hour. Learn how this gives school districts a chance to analyze compensation programs and make any necessary adjustments to longstanding practices in paying overtime and classifying employees as exempt.

In this issue, Worksite Immigration Enforcement: New Liabilities for Employers, The New Minimum Wage Law and School Districts, Criminal Background Checks for Health-Providers – Employers Have Questions, Court Briefs, Legal Clips, and newsletter survey.

In cases of suspected employee theft, employment laws come into play in three ways – gathering evidence, whether it’s legal to fire the employee and what you can say about them. A misstep can meet the employer catches a lawsuit instead of a thief.

“Don’t drink and drive” is good advice. Read this article to learn about blood alcohol content, sobriety tests and the penalties (including jail time, court costs, license suspension, community service) associated with a conviction of Operating While Intoxicated.

Under the Pension Protection Act of 2006, lifetime IRA distributions to qualified charities are not reported as taxable income of the donor, subject to several important restrictions. Read this article to determine whether this may be a good option for you.

New redevelopment projects can still qualify for the brownfield SBT credit if the state government approves the credit before Jan. 1, 2007. Learn why businesses considering near-term improvements at brownfields should still explore this credit.

In this issue, we continue our three-part series on embezzlement- “So You Think Your Employee Might Be Stealing …” Also, read about IRA charitable donations, SBT credits for brownfields, drunken driving and more. Plus, take a minute to do our survey.

On October 12, 2006, the Michigan Court of Appeals ruled that several illegal aliens injured in a motor vehicle accident in Michigan were entitled to no-fault benefits.

This brochure gives an overview of Miller Johnson's services in matters ranging from probate guardianship/conservatorship, Medicaid, estate planning, disability issues and special needs trusts, and much more.

The IRS published Notice 2006-79 on October 4, 2006. This notice extends various deadlines for compliance with Section 409A of the Internal Revenue Code.

On Nov. 1, the Michigan Department of Environmental Quality (MDEQ) will begin accepting applications under the Refined Petroleum Temporary Reimbursement Program.

This article (on page 24) was written by D. Andrew Portinga for the Life, Health & Disability News, Summer 2006 edition.

Under a new IRS procedure for submitting qualified retirement plans for determination letters, plans will be submitted for approval once every five years and must be amended and restated to comply with then-current law before submission.

Most employer group health plans provide coverage for prescription contraceptives. Employers who do not should re-evaluate their plan design in light of an Aug. 21, 2006 decision by the Michigan Civil Rights Commission (MCRC).

The Pension Protection Act of 2006 was signed into law on Aug. 17, 2006 and makes significant changes that potentially affect all employer-sponsored retirement plans.

Employee theft and embezzlement cost the U.S. economy as much as a billion dollars every year. Your business should have its own plan and procedures to discourage employee theft. Read this article to learn simple and effective theft-prevention strategies.

In this issue, we begin a three-part series on embezzlement- “Employee Theft: Prevent It, Deal with It, and Limit Your Exposure.” Also, read about “Property Tax Appeals: the Rules Have Changed,” and “Local Attorneys Join PEP Group” plus regular features.

The U.S. Department of Labor (DOL) maintains the Voluntary Fiduciary Correction Program (VFCP), which allows a plan fiduciary to correct certain specified fiduciary violations under ERISA.

In May 2006, the IRS updated its correction program relating to tax-qualified retirement plans.

This article (on page 25) was written by D. Andrew Portinga for the Life, Health & Disability News, Spring 2006 edition.

A new law passed on May 30, 2006 will reverse the two most fundamental rules that have governed Michigan property tax appeals for years.

In its June 19 decision in two wetland protection cases (Rapanos and Carabell), the U.S. Supreme Court reached a split decision that will confuse land developers and regulators alike across the nation. Read further to see how this impacts Michigan.

Most foreign students living or working in the US are admitted under F-1 Student status or J-1 Exchange Visitor status and deemed to be “non-resident” aliens for tax purposes. Read this article to learn more including the exemptions.

In this issue, "Recently Issued USERRA Regulations Put a New Spin on Old Obligations," “Immigration Reform Debate,” “Criminal Background Legislation for Healthcare Providers ,” Court Briefs, Legal Clips, upcoming workshop/seminar and more.

In February, Michigan enacted new legislation requiring certain health care facilities to conduct criminal background checks. This article addresses who is affected as well as requirements and penalties. It also references a compliance kit.

U.S. DOL’s Veterans Employment and Training Service issued regulations which took effect in January and apply to all private employers, as well as state and local governments. Read this article to learn more about key reemployment requirements under USERRA.

This article describes how U.S. employers have much at stake since the current debate could easily lead to passing enforcement–only provisions that add obligations and risks while the issue of meaningful access is left unresolved.

Final rules implementing the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) took effect in January 2006 and apply to all private employers and all state and local governments.

On May 15, 2006, the U.S. Supreme Court issued an important case, Sereboff v. Mid Atlantic Medical Services, Inc., which gives new life to the reimbursement and subrogation provisions in ERISA employer group health plans.

Since January 1, 2006, employers have been able to offer a choice of making deferred contributions on a pre-tax basis or on a after-tax basis. Under new IRS regulations, employers should seriously consider whether it makes sense to offer a choice.

IBM has launched a new program giving start-up companies access to more than 40,000 of its patents. "Ventures in Collaboration" is designed to be simple and affordable and is administered by venture capital groups.

Businesses considering buying or leasing environmentally contaminated land may find that their intended use would be limited or barred by a “Declaration of Restrictive Covenant.” How can you determine its requirements? Can it be changed or cancelled?

In situations where there are reasonable grounds for insecurity concerning a customer’s ability to timely satisfy its payment obligations, the Uniform Commercial Code can often provide a seller of goods some relief. Read this article to learn more.

Redesigned for a new look but the same great content. In this issue, “Dealing with a troubled customer,” “Environmental restrictive covenants,” “IBM ‘Ventures in Collaboration’” and more.

All Michigan employers – even those who pay significantly more than the minimum wage – need to take note of a potentially very serious wage-hour issue triggered by the recent change in Michigan’s Minimum Wage Law.

When the HIPAA privacy rules went into effect in 2003, they required participant reminders every three years. The three-year deadline is just ahead on April 14, 2006.

In February 2006, the Federal government passed the Deficit Reconciliation Act. This new law dramatically changes the rules for people seeking Medicaid benefits in nursing homes.

This in-depth article addresses new federal regulations about how (1) federal contractors/subcontractors need to track internet/electronic applicants and (2) employers report workforce race/ethnic data on EEO-1 Reports.

Newly redesigned look, same great content. In this issue, "FLSA Developments," “Record-Keeping: New EEOC/OFCCP Regulations,” Court Briefs, Legal Clips and more.

We recommend that employers pay close attention to new developments to ensure that their wage and hour practices do not run afoul of the Act and its penalties. This article discusses recent DOL opinion letters and a U.S. Supreme Court decision.

Employers with collective bargaining agreements are cautioned to draft their LCAs in a way that leaves no doubt that a termination under the LCA is completely excluded from the CBA’s arbitration process. Read this article to learn more.

A recent case is a good reminder to health care organizations that they can be liable for the discriminatory actions of individuals even if those individuals are not employees of the organization. Consider these items in your practices/policies.

In January 2006, the Centers for Medicare and Medicaid Services (CMS) issued guidance regarding the timing and content of the Medicare Part D Creditable Coverage Disclosure.

Property tax assessment notices will begin arriving in January and these notices will set your tax base for the entire year. In this article you will find a checklist of what to look for, what questions to ask and tips for solving problems.

In this issue, "Raising Capital - Part II - What Will Sophisticated Investors Be Looking For and How Miller Johnson Can Help Clients Raise Capital," Firm Announces New Leadership, Honoring Others During The Holidays and Miller Johnson In The News.

Raising Capital defines the three categories of potential investors – angel investors, venture capital firms and business relationships –and discusses whether to approach them on your own or use a banker or “finder.”

In this issue, "Raising Capital - Part I - Who Are the Players and How Do I Find Them," "Buying Investment Property: Rent Rolls, Estoppel Letters, SNDAs, And All That Jazz," and Miller Johnson In The News.

On September 29th, 2005, the IRS issued its long awaited proposed regulations on nonqualified deferred compensation arrangements.

The MMA requires this notice so individuals can make an informed decision on enrollment in Medicare Part D. Learn why plan sponsors are responsible to issue the notice, who needs to receive it, what information it must contain, deadlines and more.

The Michigan Social Security Number Privacy Act has a broad impact on employers in their use of Social Security numbers. Here are some examples on how it may impact the administration of employee benefit programs.

When investigating a potential purchase, you will encounter rent rolls, estoppel letters, subordinations, and non-disturbance agreements. Some can be very useful and others are almost always worthless. This article will help you tell the difference.

Recently, the NLRB issued a decision that will help non-union contractors avoid liability for “refusal to hire” unfair labor practices. Learn why a written hiring policy is your best defense against the applicant who claims discrimination.

The Michigan Supreme Court decided an important workers compensation issue concerning notification to the Second Injury Fund for injuries to vocationally handicapped employees. This is a significant change because it protects an employer/carrier.

The U.S. is facing a health care worker shortage. Immigration reform can increase access to foreign-born workers such as nurses and physical therapists until an adequate supply is available here. Learn which factors create a bottleneck.

In this issue, "New Michigan Unemployment Laws Target SUTA Dumping," "Notice To Second Injury Fund Broadened," Court Briefs, Legal Clips and more.

Effective July 1, 2005, Michigan legislation prohibits employers from engaging in a practice known as SUTA (State Unemployment Tax Act) dumping. Read this article to learn why this matters and how UIA is enforcing it.

Because of two new trends, employers should be cautious about changing older workers’ employment situations in order to reduce expenses. This includes early retirement incentive programs intended to persuade higher paid, long-service employees to retire.

Many school districts have established "special pay plans" for the purpose of contributing accumulated sick pay and vacation pay of retiring employees. The new IRS rules apply to plan years beginning during 2005.

This Act requires the attention of everyone in Michigan who has the SSNs of employees, students or other individuals. In response to concerns about identity theft, it imposes restrictions on the use of SSNs, most of which became effective March 1, 2005.

The Junk Fax Prevention Act of 2005 wipes out some of the bothersome FCC regulations concerning unsolicited faxes. Here are the rules regarding faxing to customers in the ordinary course of business without worrying about inadvertent violations of law.

In this issue, "Congress To The FCC: Just The Fax, Please," "Should Michigan Landowners Worry About the Supreme Court's Recent Condemnation Ruling?," upcoming workshops and much more.

Taking a page from the playbook of the sports world, a growing number of U.S. companies are hiring foreign-born talent to gain a competitive edge.

The Supreme Court’s recent condemnation ruling in Kelo v. City of New London won’t have a significant impact in Michigan. Why? The Michigan Constitution gives more protection to landowners than the United States Constitution does.

Beginning in 2006, new Section 402A of the Internal Revenue Code allows a participant in a 401(k) plan to make Roth contributions to a 401(k) plan. The IRS recently published proposed regulations relating to the Roth 401(k) contributions.

New IRS regulations address what post-severance compensation may be counted for retirement plan purposes. These regulations affect the right of a former employee to make 401(k) and 403(b) contributions from pay received after termination of employment.

The new Working Families Tax Relief Act causes potential adverse tax consequences with respect to certain dependent health coverage but there are strategies to consider in addressing the situation.

A new federal court decision casts a cloud over the permissibility of plan designs which reduce or eliminate health benefits for retirees upon becoming eligible for Medicare.

The IRS has issued new guidance to provide relief from the use-it-or-lose-it forfeiture rule. Employers can amend their plans to allow for a 2½ month grace period following year end for participants to incur additional flex claims.

Targeted West Michigan companies have revealed the DOL’s intent to aggressively enforce the H-1B visa prevailing wage rules (including recordkeeping requirements), even where the employer has 10 or fewer H-1B workers.

Don’t let your organization fall into any of these common mistake traps. Read this to learn more about overtime, holiday pay, breaks, payroll deductions and more.

Associated Builders & Contractors Saginaw Valley seeks to have the Prevailing Wage Act (wage contractors must pay on state projects is determined by the standard collective bargaining agreements in force in the project area) declared unconstitutional.

This article illustrates some of the areas in which religious organizations receive special treatment and have special opportunities under state and federal employment laws.

“Michigan Legislation Would Allow Doctors To Be More Sympathetic and Compassionate” and “Pharmacists Exempt Under the Fair Labor Standards Act” are two issues addressed.

In this issue, "The Top 10 Misconceptions About The Fair Labor Standards Act," "H-1B Prevailing Wage Enforcement On The Rise," upcoming workshops and much more.

This is the fourth client alert regarding the impact of the American Jobs Creation Act of 2004 (the Act) on nonqualified deferred compensation plans.

Early reports from immigration lawyer associations indicate extremely high denial rates under this new program. DOL officials have admitted a “learning curve” should be expected as its officers need to gain experience with the new system and standards.

In this issue, "Lessons from the Schiavo case: sign a patient advocate designation," "Design-build contractors beware: consequential damage waivers are not as simple as they appear," upcoming workshops and much more.

The patient advocate designation form is not complicated, but the emotional and family issues are often complex. A Miller Johnson estate-planning attorney can help you navigate these difficult matters and ensure that your values and wishes are followed.

Design-builders should recognize that waivers of consequential damages are much more difficult to negotiate in design-build contracts than in traditional owner/contractor construction contracts, especially when they’re dealing with well counseled owners.

The Medicare Modernization Act of 2003 (the “MMA”) created a new prescription drug benefit under Medicare (the Medicare “Part D” benefit) which becomes effective as of January 1, 2006.

The U.S. Departments of Treasury, Labor and Health & Human Services recently issued new final and proposed regulations regarding the portability rules.

The DOL issued a regulation setting forth the text of the notice that employers are now required to post.

This is the third client alert regarding the impact of the American Jobs Creation Act of 2004 on nonqualified deferred compensation plans.

In this issue, "New Frontiers In Gender Discrimination: What Would You Do If A Male Employee Showed Up For Work In A Dress?," "Probationary Teachers: Are Your Evaluations Truly At Year End?," upcoming workshops and much more.

According to a recent decision by the Sixth Circuit Court of Appeals, it would be unlawful sex discrimination to take adverse action against an employee for not conforming to gender stereotypes.

A recent Michigan Court of Appeals decision demonstrates that health care organizations cannot assume that courts will not second guess their staffing decisions.

If a teacher's performance is unsatisfactory, the school board must take action and notify the teacher at least 60 days prior to the end of the school year. The legal close of the school year in Michigan is June 30.

The Sixth Circuit Court of Appeals recently issued a decision affecting public employers that offer compensatory time off in lieu of overtime pay under the Fair Labor Standards Act.

The IRS recently issued Notice 2005-5 which provides additional guidance regarding the new rules.

February 17, 2005 is the deadline for compliance and the question for current owners and potential buyers of fractional ownership interests is whether to operate a fractional program under FAR Part 135 Charter Rule, or under Part 91(K).

Read for a checklist to complete, questions to ask, and significant law changes for 2005.

In this issue, "Bonus Depreciation Provides Increased Incentives For Aircraft Purchase”, "Protecting Your Company From Mold Claims," "Changing The World, One Child At A Time," and much more.

Mold claims represent a significant risk of liability. Learn what steps you can take to minimize the risk.

The IRS has issued its initial guidance regarding the new rules that apply to nonqualified deferred compensation arrangements beginning in 2005.

The Working Families Tax Relief Act (WFTRA), which was signed into law by President Bush this past October, established a uniform definition of "dependent" for dependent exemption and other income tax purposes.

In this issue: "Get Ready: New COBRA Notice Requirements Affect Your Next Plan Year," as well as several articles addressing topics for the construction, education and health care industries plus our regular features.

Health care organizations already have policies on drinking alcohol or being under the influence of controlled substances while practicing or on call. Such behavior could now have direct criminal implications and jeopardize their licenses.

New regulations apply to qualified retirement plan cash-outs occuring on or after March 28, 2005.

In this issue, "Watch Out for the Title Insurance Gap," "In the Case of Unwanted Faxes, It's Better to Receive Than to Give," "Make Sure Your Group Health Plan Description Qualifies as an SPD Under COBRA" and much more.

This issue is devoted primarily to the new FLSA regulations from the U.S. Department of Labor. Also included are Court Briefs, upcoming workshops, seminars and much, much more.

You've probably heard about the health savings accounts (HSAs) provisions of the 2003 Medicare law, but have you been wondering if they'll reduce your escalating annual medical expenses?

The new Michigan notary public act that went into effect on April 1, 2004, imposes additional duties and limitations on Michigan notaries.

In this issue, "Yes, Health Savings Accounts May Help You Control Medical Expenses, "Take Note! New Requirements for Notaries," "Do Your Company's Inventions Belong to You? (How to Make Sure)," and much more.

The Guide to Adoption in Michigan is an effort to provide clients with the most basic of information relative to adoption in Michigan and our law firm’s involvement in the process.

In this issue, "The Mutual Fund Scandal: What Should Retirement Plan Sponsors and Fiduciaries Do?" "Prenuptial Agreements: The Basics," "Court's Scan Reveals No Bar Code Infringement" and much more.

In this issue, "From Wal-Mart Raids to the Bush Proposal: Immigration Law Trends that Employers Need to Know," "Employee Investigations Go Undercover," upcoming workshops and seminars and much, much more.

In the new year, resolve to . . . examine your 2004 property tax assessment notices.

In this issue, "Family Matters, Too," "Apples and Oranges and Creditors and Debtors," "Nexus and Multi-state Taxes," Holiday Wishes, and much more.

An article on creating families . . . in a business law newsletter? The fact is that business lawyers find many of their clients asking questions about legal family matters.

Employee handbooks, when written and implemented properly, can go a long way toward reducing employment dispute costs and risks.

Articles in this issue include "The Recording Industry Takes Action Against Music File-Traders - What's on Your Hard Drive?," "Estate Planning: The Good News and the Bad News of the 2001 Tax Relief Act," and much, much more.

The Recording Industry Association of America seeks to stem the tide of lost record sales through litigation. Will they come knocking on your door?

A bad decision for contractors has been reversed by the Michigan Supreme Court.

Articles in this issue include "Are Your Employment Documents Consistent?" " The University of Michigan Admission Cases," Miller Johnson's Employment Law Seminar, and much, much more.

A landmark decision eagerly anticipated by Michigan employers arrived on July 30, with a Michigan Supreme Court ruling that changes the rules concerning aggravation of pre-existing medical conditions.

More and more, employers are taking advantage of binding pre-dispute arbitration agreements to force employees to arbitrate their disputes rather than sue an employer in court.

An owner of a company can be found in contempt of court for ignoring a court order that was not issued against him personally, but rather against the company.

The IRS has issued a significant new ruling which permits medical flexible spending accounts to reimburse the cost of non-prescription or over-the-counter drugs.

The U.S. Department of Labor recently issued new proposed regulations regarding COBRA notices and disclosures.

If you manufacture or sell goods, you should know that a recent Michigan Court of Appeals decision concerning a seemingly harmless business practice increases your potential liability.

This Act is about much more than tires, and may be one of the most significant federal laws affecting U.S. highway safety and the automobile industry in decades.

Although Michigan’s liability scheme for contaminated properties spares innocent landowners from funding most response activities, every owner of contaminated property must comply with "due care" requirements to avoid additional liability under Mi

Articles in this issue include "Buried Treasure: Taking Advantage of the Remaining (and Expanding) State Brownfield Redevelopment Incentives," "Warranty Service After the Sale: Manufacturers and Sellers Beware," and much more.

On June 9, 2003, the United States Supreme Court issued a unanimous decision altering the evidentiary standards for mixed-motive employment discrimination cases. The Court’s decision has been heralded in the media as a “victory” for employees and a boon

Articles in this issue include "How the Middle East Conflict Affects Employment: Religions/National Origin Discrimination; Military Leave," "Union Organizing and the Threat of Neutrality," and much more.

For the first time since 1959, the AFL-CIO held a summit for union leaders from across the country and their clear and urgent message was "organize or die."

World events frequently have an impact on the workplace. Today's hottest spot, the Middle East, requires employers to focus on military leave and unlawful discrimination.

The Department of Labor plans to enact long-overdue changes to the regulations interpreting the Fair Labor Standards Act.

Department of Labor proposes new regulations that may provide the answer.

No company wants to be sued by an employee but it simply is a risk that every business faces. Statutes of limitations provide employers protection against outdated claims by requiring the employee/plaintiff to file a lawsuit within a specified time frame.

Articles in this issue include "What To Do When the Government Gets in Touch," "The Wrong Way to Save Money in Your Retirement Plan," "Aircraft Buyers and Sellers Beware!" and much more.

In these difficult economic times, you’re probably looking for ways to save money maintaining your retirement plan. There are some good ways to reduce these costs but some tactics are likely to cost more in the long run.

What should you or your company do if a letter arrives stating that a government agency plans to launch an administrative or criminal investigation of some aspect of your business?

In a recent decision, the Sixth Circuit used a case-by-case analysis to invalidate the cost-splitting provisions in two mandatory arbitration agreements.

In this issue "In Memory of John W. Cummiskey," "Employer's Immigration Law Update: Part II," upcoming Workshops, Legal Clips, Court Briefs and more.

Who is responsible for defects discovered in an aircraft after it has been sold?

Certain employer group health plans need to comply with the new HIPAA privacy rules by April 2003.

Recently, the United States Court of Appeals issued an opinion that may significantly affect the employment tax treatment of many types of severance pay.