» LeClair L. Flaherty - Attorney

Year end is a time when we take stock in so many ways. We take a final look at our charitable giving and begin to prepare for tax season. We plan, shop, decorate, and otherwise get ready for the holidays. We have the furnace inspected and hire a snow… Read More

If you had to recite the basic rules of the road regarding school buses, could you do it? Based on what I occasionally see and what Michigan school bus drivers say they see on a weekly basis, I’d say a few of us could use a refresher. On that n… Read More

We have posted previously about the reporting requirements of The Corporate Transparency Act (read more here), which was signed into law on January 1, 2021. Commencing January 1, 2024, existing and new corporate and related entities, if not exempt, m… Read More

In a 4-3 decision last week, the Michigan Supreme Court reinstated two state laws passed in 2018: the Improved Workforce Opportunity Act (IWOWA) and the Earned Sick Time Act (ESTA). IWOWA required significant increases in minimum wages, and ESTA mand… Read More

In a U.S. Supreme Court term noted for big decisions, the high court handed down one of the biggest at the very end of its term in late June. In Loper Bright Enterprises v. Raimondo, the Court dealt a death blow to a 40-year precedent that had become… Read More

A donor advised fund (DAF) is a tax-advantaged, flexible, and convenient tool for charitable giving. They are easy to set up: Donors simply establish a DAF account with a sponsoring organization into which they deposit funds that will be disbursed ov… Read More

Do you and your business partners have a buy-sell agreement? If so, do you pay attention to its requirements? The U.S. Supreme Court recently heard arguments in Connelly v. Internal Revenue Service, a dispute over the value of a closely-held corporat… Read More

Joyce Kilmer, American writer and poet, famously wrote: “I think that I shall never see A poem lovely as a tree.” Many people would be inclined to agree; but what about the neighbor’s tree branches that overhang your yard? Or worse, what if tha… Read More