Increases to 2023 Estate and Gift Tax Exemptions Announced
September 15 2022 The American Taxpayer Relief Act of 2012 (ATRA) was the first piece of legislation to set a permanent estate tax and gift tax exemption (“exemption”)…
Florida Homestead Exemption: What You Need to Apply
April 1 2022 If you elect to purchase and occupy a personal residence in Florida, as opposed to renting, you may also qualify to establish Florida residency and…
The Top 10 Do’s and Don’ts of Negotiating Cell Tower Leases
May 3 2022 With more than four decades of combined experience representing property owners on cell tower leases, we’ve seen property values helped and harmed…
Guaranteed payments: the equivalent of a salary for LLC members and partners
April 10 2015 Absent special elections to be taxed differently, partnerships and limited liability companies (referred to herein as "entities") with two or more…
We have a sheriff’s deed, but who pays association assessments?
June 26 2014 The Michigan Court of Appeals recently held that a purchaser pursuant to a sheriff's sale was responsible for condominium association fees due from…
The NLRB Changes the Rules on Severance Agreements Again: What Employers Need to Know
February 24 2023 The National Labor Relations Board (the “Board”) recently overruled a pair of 2020 Board decisions holding that severance agreements containing broad…
Michigan’s Wetlands: What Land Developers and Landowners Need to Know
February 16 2023 Oftentimes land developers and landowners in Michigan assume that they can do whatever they want with their property—after all, it was President…
SECURE 2.0 Act Brings Slate of Changes to Employer-Sponsored Retirement Plans
January 30 2023 In December, the SECURE 2.0 Act of 2022 (“SECURE 2.0”) was passed, a package of retirement provisions providing comprehensive updates and changes to…
Registration for H-1B Cap-Subject Petitions Opens in March (H-1B Lottery)
January 27 2023 The annual electronic registration process for H-1B cap-subject petitions will open at 12 pm EST on March 1, 2023 and run through 12 pm EST on March…
UPDATE: Michigan’s Paid Medical Leave and Minimum Wage Laws Remain Unchanged for Now
January 26 2023 On January 26, 2023, the Michigan Court of Appeals released a highly anticipated opinion on Michigan’s Paid Medical Leave Act and minimum wage in the…
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