» Business Law

Providing Accommodations…

Providing Accommodations Under the ADA: A Quick Review

While the Amendments to the Americans with Disabilities Act took effect January 1, 2009, their impact persists. After receiving my own refresher on the Act at a recent conference, it seemed appropriate to provide employers with some points to keep in… Read More
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Deferring Capital Gains T…

Deferring Capital Gains Tax

Section 1031 of the Internal Revenue Code gives us a terrific tool for deferring capital gains tax. We can defer paying capital gains tax upon the sale of real estate and personal property held for business use or investment if we use the proceeds of… Read More
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Additional Recordkeeping…

Additional Recordkeeping Requirements for Employers

Surprise, surprise. The federal government has issued new recordkeeping requirements. Starting April 3, 2012, employers covered by the Genetic Information Non-Discrimination Act (GINA) must preserve employment and HR records for one year from the dat… Read More
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Want a Piece of $1 Billio…

Want a Piece of $1 Billion?

On February 23, 2012, the IRS announced that it has an estimated $1 Billion for the one million people who did not file their federal income tax returns in 2008, and of the one million people, over 33,000 are from Michigan. According to the IRS, it i… Read More
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Small Business Health Car…

Small Business Health Care Tax Credit

The small business health care tax credit is part of the Affordable Care Act of 2010. Small business employers with fewer than 25 full time equivalent employees, who pay an average annual wage of less than $50,000 per employee, and who pay at least h… Read More
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Preserving S Corporation…

Preserving S Corporation Status

Despite the advent of limited liability companies in Michigan, S corporations remain one of the most popular forms of business entity. S corporations have several advantages, but perhaps their most attractive feature is pass-through taxation. S corpo… Read More
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Judge Okays Union Informa…

Judge Okays Union Information Poster

Four weeks ago, we reported that the National Labor Relations Board (NLRB) had postponed the implementation date for new workplace posters that explain to employees their right to unionize. The NLRB’s voluntary delay allowed a federal judge to rule… Read More
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Good News for Limited Lia…

Good News for Limited Liability Companies

In Michigan, a limited liability company (“LLC”) is established by filing of Articles of Organization with the Bureau of Commercial Services. Included in those Articles of Organization is the proposed name of the new entity. The Bureau reviews al… Read More
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