News & Info

Governor Whitmer signed a bipartisan bill today to provide relief to small businesses and individuals suffering from the impacts of COVID-19.

In 2018, Congress doubled the lifetime estate and gift tax exemption from five million dollars per person (with annual cost of living increases) to ten million dollars per person. The exemption covers taxable gifts made during lifetime (those beyond the $15,000 per person annual exclusion) and then applies to cover your estate upon your death from estate tax. This doubling of the exemption is set to expire or “sunset” on December 31, 2025.

IRS guidance issued regarding the deductibility of expenses which were paid with PPP loan proceeds has left taxpayers disappointed as the IRS has taken the position that such expenses cannot be deducted for purposes of federal taxes as long as the taxpayer expects to receive forgiveness of the PPP loan.

While the United States Congress continues to debate if it will pass additional COVID relief legislation before the conclusion of 2020, many provisions of the legislation passed earlier this year, the CARES Act, expire at the end of 2020.

There are many articles and more than a few attorneys who are touting the need to do an asset protection trust to protect your assets from claims of creditors or others.

When was the last time your company updated your operating agreement, bylaws, or other governing document? If it was before 2018, then it may be time for a quick tune-up if your organization is taxed as a partnership.

Numerous businesses throughout the United States have taken advantage of the Paycheck Protection Program (“PPP”) to support their ongoing operations during the COVID-19 pandemic. PPP potentially has significant implications for businesses considering a merger, or a sale or acquisition of ownership interest or business assets.

On Friday evening, the Michigan Supreme Court issued an opinion in In Re Certified Question from the U.S. District Court, Western District of Michigan, holding that executive orders issued by Governor Whitmer after April 30, 2020 for purposes of addressing the COVID-19 pandemic were issued without valid legal authority.

As Michigan continues to reopen its economy, Executive Order 2020-114 (the “Order”) was issued to update safeguards to protect workers across the State.

The Paycheck Protection Program, a lending program created by the CARES Act for purposes of providing borrowers relief from the financial impacts of COVID-19, requires each borrower to make a good-faith certification that the uncertainty of current economic conditions makes the loan request necessary to support the ongoing operations of the borrower.

There have been two new developments in the last week affecting the ability of local governments to continue meeting virtually into 2021.

Beginning on February 12, 2021, civil infraction and misdemeanor citation forms issued by municipalities will be required to contain certain language that was not previously included on standard citation forms.

Last month, the Michigan Supreme Court ruled that the Governor lacks authority to extend states of emergency in relation to the COVID-19 pandemic.

During the last week of September, and over the strong opposition of MTA and others, SB 431, a bill to eliminate oversight from local governments over mining operations in their communities, was referred favorably out of the Committee on Transportation and Infrastructure to the Senate as a whole.

The Michigan Department of Health and Human Services (MDHHS) issued a new emergency order to combat the spread of Coronavirus (the “Emergency Order”).

On October 16, 2020, Governor Gretchen Whitmer signed Senate Bill 1108 into law as part of a COVID-19 response plan approved by the Legislature this week following the Michigan Supreme Court’s recent ruling striking down the Governor’s Coronavirus-related executive orders. SB 1108 amends the Open Meetings Act (“OMA”) to permit and establish procedures for a public body to hold meetings electronically.

On Friday evening, the Michigan Supreme Court issued an opinion in In Re Certified Question from the U.S. District Court, Western District of Michigan, holding that executive orders issued by Governor Whitmer after April 30, 2020 for purposes of addressing the COVID-19 pandemic were issued without valid legal authority.

What is Riparian Land? The body of Michigan law governing riparian property rights applies, self-evidently, only to riparian land. Therefore, the threshold question is, what constitutes riparian land? Under Michigan law, “riparian land” is defined as a parcel of land which is bounded by, or includes therein, a natural watercourse.

At the November 2018 election, the Michigan voters approved Proposal 3, which had the effect of creating a constitutional right to vote by absentee ballot, without providing a reason. As a result of the broad language appearing in this constitutional amendment, there has been a degree confusion about how to implement some of the finer details of no-reason absentee voting. Some of these issues were resolved by the Michigan Court of Appeals in the recent case of League of Women Voters of Michigan v Secretary of State, which was published on July 14, 2020.

Zoning Boards of Appeals (“ZBAs”) interpret zoning ordinances and maps, hear appeals of administrative orders and decisions, and consider variances from strict application of a zoning ordinance. In January and February of 2020, three unpublished Michigan Court of Appeals opinions were issued which offer guidance to ZBA members as they undertake their statutory duties.

In 1994, Michigan’s voters approved “Proposal A.” A key feature of Proposal A limited annual increases in property tax assessments to the lesser of 5%, or the rate of inflation, until a property is transferred. The calculated tax assessment is called the “taxable value.” The local assessor still keeps track of the “state equalized value,” (“SEV”) which is theoretically one-half of the property’s market value. When the property is transferred, the taxable value is automatically increased to the SEV– usually referred to as “uncapping.”

Michigan is finally administering a procedure for “Medicaid recovery” of financial support paid under the Medicaid system. Medicaid is a needs-based program to provide long-term nursing care (among other purposes). To qualify for Medicaid, a single person must have $2,000 or less of “countable” assets. Among the few assets which are not “countable” is the person’s homestead with up to $500,000 in equity (adjusted for inflation). In addition, term life insurance policies without a cash value are not countable assets.

The use of “Lady Bird Deeds” has become common in Michigan is a way to pass property upon death. The name comes from the mechanism that President Lyndon Johnson used to pass property to his wife, “Lady Bird” Johnson on his death. Some lawyers call these “enhanced life estate” deeds.

Mika Meyers recently elected the following lawyers to its Management Committee for calendar year 2021: Benjamin A. Zainea (Chair), Scott E. Dwyer and Joshua D. Beard.

On December 13, Mike Huff was interviewed by MLive regarding the launch of Michigan’s online gambling and sports betting.

The firm is pleased to announce that Alexander P. Hamilton has joined the firm as an associate.

The firm is pleased to announce that Dominic T. Clolinger has joined the firm as an associate.

Mike Huff, an associate of the firm, was selected as a member of the Michigan Lawyers Weekly 2020 Up & Coming Lawyers.

Dan Kubiak’s article “If Seventh Circuit ‘Got It Right,’ Standard Regarding ‘Indication’ of Collateral Needs a Tune-Up” was published in the November 2020 edition of ABI Journal.

On October 5, 2020, Mike Huff was quoted in Crain’s Detroit Business publication regarding the Michigan Supreme Court ruling that the executive orders issued by the governor in response to the COVID-19 pandemic now lack basis under Michigan law.

Ron Redick recently prepared the following article: Riparian Property Rights: What Are They and How Can We Help You Protect Them. For those that would prefer a verbal explanation regarding riparian rights, Ron has also prepared a webex.

In the September 4, 2020 edition of the Grand Rapids Business Journal, Ron Redick explains how lake access can be tricky for those that live near lakes.

Jennifer Puplava participated in a zoominar with individuals from CQL, Rehmann and Herman Miller.