HomeFirm ProfilePractice AreasAttorneys and Professional StaffKnowledge CenterCareers Knowledge Center Published Works Published Works by Practice Areas Bankruptcy, Reorganization and Commercial Corporate and Securities Employee Benefits Environmental - - - - Administrative Procedure - - - - Air - - - - Brownfields - - - - CERCLA / Superfund - - - - Cleanup - - - - EPCRA - - - - Hazardous Waste - - - - Insurance - - - - MEPA / Environmental Protection Act - - - - Miscellaneous Issues - - - - Part 201 - - - - Right to Know - - - - Sediments - - - - Solid Waste - - - - Underground Storage Tanks - - - - Water Quality - - - - Wetlands Gaming and Hospitality Health Care Intellectual Property and Technology International Business Investment Incentives and Tax Savings Labor and Employment Litigation Matrimonial and Family Law Real Estate Regulatory Tax Tax Appeals Tribal Sovereignty and Development Roadmap to Business Success May 2006 Roadmap to Business Success Bankruptcy, Reorganization and Commercial September 2006 "Contract Rejection Damages May Not Be Eligible for Setoff After All, Says Delta Court, American Bankruptcy Institute Journal, Vol. XXV, No. 7, September 2006 May 2006 "And" to "Or" Means Preference No More: The Expansion of the "Ordinary Course" Bankruptcy Preference Defense (The Michigan Business Law Journal, Spring, 2006 - reprinted with permission) December 2002 Deciphering the Damage Cap: Filing the Landlord's Claim in Bankruptcy Corporate and Securities >>> CLICK HERE TO VIEW EMAIL ALERTS August 2004 IP e-Announcement May 2004 Business Immigration Law Focus Immigration Legislative Updates USCIS Issues Guidance On Ability To Pay U.S. Department Of Labor Announces New Overtime Regulations February 2004 Business Immigration Law Focus USCIS Announces H-1B Cap Reached For Fiscal Year 2004 Recent Developments In TN Status For Mexican Citizens Honigman HIPAA Compliance Services Proposed Fee Increases For Immigration Benefit November 2003 Business Immigration Law Focus News From The USCIS Special Registration Re-Registration Requirements Department Of Labor Updates On Labor Certification Department Of State Updates Employment Eligibility Verification Program New Security For Travel Documents August 2003 Business Immigration Law Focus Proposed Drastic Reform Of The L-1 Visa Category H-1B Cap To Drop To $65,000 As Of October 1, 2003 News From The Department Of State News From The BCIS May 2003 Business Immigration Law Focus Export Controls Over Transfers Of Technology To Foreign Nationals NSEERS Failure To Exit Through Designated Ports Of Departure Department Of Labor Update On PERM Regulation International Tax Law Update News From The BCIS February 2003 Business Immigration Law Focus Metamorphosis Of The INS Loss of Passport/Visa Exemption For Canadian Landed Immigrants Update On Special Registration Temporary Change in INS Filings Fees Significant Business Immigration Legislation Enacted In 2002 Announcement Regarding Employee Rights Under The USERRA Upcoming Seminar November 2002 Business Immigration Law Focus News From The INS Special Registration For Certain Nonimigrants Washington Update September 2002 Securities Law Update - SEC Adopts Accelerated Section 16 Reporting Rules August 2002 Business Immigration Law Focus IBIS Security Checks Addition of I-140 Petitions To The Premium Processing Program Update On H-1B Cap For Fiscal Year 2002 H-1B Statistics From Fiscal Year 2000 Child Status Protection Act Age-Out Protection For Children Of Employment-Based Immigrants Identity Theft Scam Targets Noncitizens Green Card Lottery (DV-2004) Updates From The Social Security Administration Change In No-Match Letter Policy And Caution For Employers SSA WIll Now Verify Immigration Status With INS August 2002 Securities Law Update - The Sarbanes-Oxley Act of 2002 June 2002 The Representative Director Problem May 2002 Business Immigration Law Focus News from the INS Department of State Developments Work Authorization for L and E Spouses Social Security Numbers for Aliens USDA Suspends J-1 Visa Waiver Program Department of Labor to Revamp Labor Certification February 2002 Business Immigration Law Focus News from the INS Department of State Developments Travel Advisory for Foreign Nationals Business Immigration Law Focus 2002 Breakfast Seminar Are You Following the H-1B Rules? 2001 Year End Washington Update December 2001 Business Immigration Law Focus Travel by Foreign National Employees USA Patriot Act of 2001 News from the INS DOS Travel Warnings August 2001 Business Immigration Law Focus H-1B Updates Changes in the Labor Certification Process News From The Department of State I-9 Compliance - Dos and Don'ts INS Proposes Filing Fee Increases Employee Benefits >>> CLICK HERE TO VIEW EMAIL ALERTS February 2006 HIPAA Privacy Audit Tool October 2005 Deferred Compensation - Proposed Regulations Issued By IRS February 2004 HIPAA Law Focus DHHS Issues National Provider Identifier Regulations February 2003 Final HIPAA Security Standards Published in the Federal Register on February 20, 2003, Health Insurance Reform: Security Standards April 2002 HIPAA Law Focus December 1996 Health Insurance Portability and Accountability Act of 1996 Environmental >>> CLICK HERE TO VIEW EMAIL ALERTS March 2006 Environmental Law Focus - Spring 2006 Superfund Attorneys Struggle To Cope With The Effects Of Cooper v. Aviall Second Circuit: Potentially Liable Parties Can Recover Voluntary Response Costs Under CERCLA Michigan Court Of Appeals Rejects Claim That Denial Of A Permit To Fill A Wetland Constitutes A Regulatory Taking Court Approves Expanded Remedy For West KL Avenue Superfund Site No Summer Vacation: Sixth Circuit Decides To Retain Prior Ruling From Moot Case MDEQ Fails To Prove That Gasoline Station Operator Violated Part 201 Cleanup Order Michigan Supreme Court Rejects Medical Monitoring Claim Legislative Summary March 2004 Environmental Law Focus Hazardous Waste: Court Clears Way for Romulus Hazardous Waste Deep Injection Wells CERCLA/Superfund: Sixth Circuit Court of Appeals Upholds Kalamazoo River Allocations Air: Workgroup Discusses Revisions to Major Source Air Permit Rules November 2002 EAB Overturns ALJ's Decision to Depart From EPA Penalty Policy October 2002 Supreme Court Declines to Create Categorical Takings Rule for Temporary Land-Use Restrictions May 2002 Surviving in the Next Frontier: A Perspective on Key Sediment Issues - Michigan Air & Waste Association Annual Conference May 16, 2002 April 2002 Cement Kiln Dust Can Give Rise To Private Nuisance or Negligence Claim February 2002 Court Holds That Rendering Plant Is Not A Nuisance "By Itself" Administrative Procedure February 2003 Environmental Violations May Lead To Debarment February 2003 New Rules For MDEQ Administrative Hearings January 2003 EPA Environmental Appeals Board Rejects Citizens' Appeal of Underground Injection Control Permit Air September 2003 Ohio Utility Violated Clean Air Act NSR Rules August 2003 MDEQ Proposes Ozone Designations July 2003 New Air Permit Rules Take Effect June 2003 EPA Sets New Deadlines for Case-By-Case MACT Applications April 2003 EPA Approves Startup, Shutdown, Malfunction Rules April 2003 MDEQ Revises Definition Of Volatile Organic Compound March 2003 Clean Air Permit Reforms Provide Flexibility and Environmental Benefits February 2003 EPA Rejects Challenges To Tire Burning Power Plant January 2003 EPA Amends Deadline for Case-by-Case MACT Applications December 2002 MDEQ Proposes Revisions to Air Permit Rules August 2002 EPA Environmental Appeals Board Denies Citizens' Petition for Review of Air Permit July 2002 EPA Announces Recommended Improvements to Air Permits July 2002 EPA Environmental Appeals Board Remands Air Permit Decision to MDEQ June 2002 Court Overturns EPA Limit for Tribal Areas March 2002 MDEQ Proposes to Revise Definition of Volatile Organic Compound Brownfields June 2003 EPA Defines Due Diligence For Property Acquisitions August 2002 Brownfield Redevelopment Project Revitalization Spurs $70 Million In New Investments August 2002 Grand Rapids Brownfield Redevelopment to Create Private Investment May 2002 Superfund Amendments Encourage Brownfield Development But May Hurt Property Owners And Prospective Purchases CERCLA / Superfund August 2003 Non-Liable Property Onwer May Have To Pay For Cleanup If Government Takes Property June 2003 EPA Defines Due Diligence For Property Acquisitions May 2003 EPA Issues Guidance on New CERCLA Landowner Defenses January 2003 Changing Hats Does Not Change Liability Under Consent Order December 2002 Court Assesses Only Ten Percent Share of Partial Investigation Costs In Kalamazoo River PCB Case October 2002 Michigan Court Allows Contribution Action but Rejects "Expert" Allocation Witness October 2002 EPA Issues Proposed Site Remediation Category Hazardous Air Emissions Standards August 2002 EPA May Negotiate Fewer Prospective Purchaser Agreements May 2002 Merger Clause In Environmental Liability Allocation Agreement Defeats Fradulent Inducement Claim April 2002 Superfund Amendments Encourage Brownfield Development But May Hurt Property Owners and Prospective Purchasers April 2002 Court of Appeals Affirms No Cleanup Cost Allocation to Liable Party In Kalamazoo River PCB Case March 2002 Court Rules Pre-1997 Cleanup Costs Are Not Deductible Business Expenses February 2002 Federal Court Holds Parent Corporation Not Liable At Ott-Story Site Cleanup August 2003 Non-Liable Property Onwer May Have To Pay For Cleanup If Government Takes Property August 2003 Lost Insurance Policies Cover Old Pollution Claims EPCRA June 2002 Sixth Circuit Upholds Penalty for Reporting Violations Hazardous Waste May 2003 EPA Issues Corrective Action Completion Guidelines April 2002 EPA and DEQ Agreement Protects Lenders From RCRA Corrective Action Liability March 2002 Appeals Court Upholds RCRA Criminal Sentence January 2002 Court Accepts Expert's Testimony That Macomb County Household Waste Is Hazardous Insurance August 2003 Lost Insurance Policies Cover Old Pollution Claims May 2003 Insurance Won't Pay To Defend Criminal Prosecution November 2002 Liability Insurance Policies Were Triggered When Groundwater Contamination Occurred July 2002 Michigan Court of Appeals Denies Insurance Coverage Based on Pollution Exclusion May 2002 Court Interprets Pollution Exclusion Narrowly In Asbestos Misrepresentation Case MEPA / Environmental Protection Act February 2003 Court Reverses Claim Dismissal Of MEPA Claim September 2002 Court of Appeals Refuses to Grant Judgement Before Trial September 2002 "Any Person" Has Standing For MEPA Lawsuit Miscellaneous Issues August 2003 Like A Dock: NPS Decision to Modify Dock Locations Holds Solid In Sixth Circuit August 2003 Sixth Circuit Sours on Sugar Maple Cutting July 2003 Statute of Limitations Bars Gross Negligence Claim Against MDEQ Employees July 2003 Legislature Considers New Environmental Fees July 2003 Army Corps of Engineers Issues Michigan Regional Permit for Leveling of Sand June 2003 Environmental Group Lacks Standing to Bring Suit Against Forest Service June 2003 Revisions to Flammable and Combustible Liquids Storage Rules Under Consideration May 2003 Basement Flooding Cases Remain In Federal Court February 2003 Don't Rock The Boat: Court Declines To Overturn No Wake Ordinance January 2003 Court of Appeals is "Critical" of MDEQ Dune Mining Project December 2002 AG Opines That Only A . . October 2002 MDEQ Proposes New Rules for Administrative Hearings September 2002 MDEQ Proposes New Rules for Administrative Hearings August 2002 Lake Level Dispute Spills Over Into Court of Appeals August 2002 MDEQ Reorganized July 2002 Judge Hits Illegal Defendants With Largest-Ever Environmental Civil Fine in Michigan June 2002 MDEQ Adopts New Public Participation Process May 2002 Court Dismisses Sierra Club Challenge to Forest Management Grants March 2002 MDEQ Issues Annual P2 Report March 2002 Testing Laboratory Falsified Reports March 2002 Group Denied Standing to Challenge Forest Service Activities February 2002 MDEQ Required to Approve Permits for Bridge Projects February 2002 A Mind Is A Terrible Thing To Paint: Employer Not Liable For Failing To Protect Security Guard From Effects of Paint Spill January 2002 Court Refuses to Block Tree Cutting Part 201 June 2003 Legislators Request Attorney General Opinion on Part 201 Liability Protection March 2003 New Part 201 Rules Become Effective February 2003 Gasoline Dispenser Is Not A "Facility" Under Part 201 Of NREPA September 2002 Attorney General Comments On Proposed Part 201 Rules June 2002 Part 201 Prohibition On Pre-enforcement Review Trumps Part 17 Lawsuit March 2002 MDEQ Announces Public Hearing For Revised Proposed Part 201 Rules February 2002 MDEQ Re-Preposes Draft Part 201 Rules Right to Know March 2003 EPA Requires Chemical Manufacturers to Report More Information November 2002 EPA Early Bird Loses The Worm Sediments October 2002 International Joint Commission 11th Biennial State of the Great Lakes Report Addresses Contaminated Sediments January 2002 Contaminated Sediments Update Solid Waste July 2003 Out-Of-State Waste Concerns Prompts Legislature Into Action June 2003 Medical Waste Program Activate May 2002 Sixth Circuit Sends Brighton Township Case Back to District Court Underground Storage Tanks April 2003 Court of Appeals Affirms Apportionment Of Costs In Leaking UST Case March 2002 Tanks for Nothing: Court of Appeals Allow Negligence Claim In UST Removal Case to Proceed to Trial January 2002 Wife With A Dower Interest In Leaking Tank Site Not Liable Water Quality September 2003 Federal Wetlands Jurisdiction Under Section 404 of the Clean Water Act July 2003 Wastewater Permit Rules Revisions Enacted June 2003 EPA Adds Eighteen Months to SPCC Guidelines Compliance Deadline April 2003 MDEQ Challenge To EPA Permitting Authority On Indian Reservations Rejected April 2003 Sixth Circuit Orders Reinstatement of CWA Fine December 2002 $1 Billion Bond Approved to Assist Sewage and Stormwater Projects November 2002 Sixth Circuit Upholds County Sewer Discharge Limits September 2002 "Permit Shield" Defense Bars Liability for Pollutant Discharges Not Expressly Allowed by NPDES Permit September 2002 District Court Refuses to Penalize CWA Violator August 2002 No Private Right of Action to Enforce Great Lakes Water Diversion Statute June 2002 Sixth Circuit Upholds Civil Penalty Against City June 2002 MDEQ Proposes New Aquatic Nuisance Control Rules June 2002 District Court Sets Aside CWA Conviction For Filling Isolated Wetlands Wetlands August 2003 Court Dismisses MDEQ Lawsuit Under Statute of Limitations April 2003 Supreme Court Splits on Wetlands Issue March 2003 EPA and COE Issue Guidance on Isolated Wetlands Authority and Request Comments March 2003 Michigan Retains Delegated Wetland Authority November 2002 Circuit Court Reverses MDEQ In Wetlands Contested Case Gaming and Hospitality September 2006 Article co-authored and published by Nelson W. Westrin, Casino Enterprise Management, "Rising Phoenix Tonkawa Gaming Cleans Up," September 2006 Health Care >>> CLICK HERE TO VIEW EMAIL ALERTS February 2006 HIPAA Privacy Audit Tool June 2005 PRRB Jurisdiction - Interpretation and Application of Jurisdiction Principles April 2004 News Alert: Court Considers Objections to Sales Involving The Wellness Plan and OmniCare Health Plan April 2004 Health Law Focus Special Edition: Stark Law Phase II Regulations April 2004 Health Law Focus February 2004 HIPAA Law Focus DHHS Issues National Provider Identifier Regulations February 2004 Health Law Focus Recovery Sought Against Ernst & Young Peer Review Does Not Necessarily Require Peers Dean's Tax Illegal! Managed Care Workshop Hospital Loses Exemption Fight IRS Set To Pursue Per Se Excess Benefits Sarbanes Oxley For Nonprofits Michigan Nursing Homes Pay For Quality Amendment To Medicare Medical Education Payments Jeopardize Payment Speaking Engagements January 2004 DHHS Issues National Provider Identifier Regulations January 2004 DHHS Issues New HIPAA Privacy Rule Guidance on Research November 2003 FTC Expands "Own Use" to Include Contracted Workers November 2003 New IRS Disclosure and List Maintenance Tax Shelter Regulations November 2003 Health Law Focus May 2003 2003 Health Law Update, Presented by Honigman Miller Schwartz and Cohn LLP February 2003 Health Law Focus, Special Edition Subsidies for Physician Medical Malpractice Insurance: New OIG Guidance February 2003 HIPAA Law Focus February 2003 Final HIPAA Security Standards Published in the Federal Register on February 20, 2003, Health Insurance Reform: Security Standards January 2003 Health Law Focus JCAHO Announces Changes in Accreditation Process Michigan Revises Certificate of Need Law Michigan Court of Appeals Holds that Only the Deliberative Process of a Peer Review Committee is Privileged Medical Record Copying Charges Under Michigan Law: How Much is Reasonable? Recent Developments Affecting Split-Dollar Insurance Arrangements Tennessee Medicaid Managed Care Regulation Sets a Floor Not a Ceiling on Payments to Out-of-Network Providers The Terrorism Risk Insurance Act of 2002 Physician Shareholder Salary May Be Considered Dividend December 2002 December 2002 HIPAA Law Focus September 2002 Health Law Focus Enron Warning Signs for Health Care Changes to Provider-Based Regulations Michigan Prompt Pay Law Takes Effect Federal District Court Concludes Lithotripsy Not a Designated Health Service Under Stark Law Michigan Court of Appeals Holds That Successor Liability Attaches to Hospital That Purchased Physician Practice Senate Bill 517 Enacted Physician Recruiting: Antikickback Statute Compliance Medical Residents File Class Action Lawsuit Alleging Antitrust Violations ACGME Approves Plan to Limit Resident Work Hours Proposed IRS Regulations May Limit Tax-Exempt Organizations' Use of Nonqualified Stock Options for Executive Compensation August 2002 HIPAA Law Focus April 2002 HIPAA Law Focus April 2002 Health Law Focus Tax Risks of Physicians Profiting from Work of Others The McLaren Case: Failure to Establish Lease as Non-FMV Results in Dismissal of Government's Case CMS and MDCIS Increase Hospital Survey Activities in Michigan Physician Supervision of Medical Residents - Is Your Supervision Adequate? Termination of Pathologist's Contract Pursuant to Express Termination Provision Does Not Implicate Contract's "Disputes" Clause Nor Give Rise to a Right to a Hearing Erroneous IRS Determination of Employee Status Results in Tax Refund to Hospital February 2002 TBOR2 Compliance Plans: From Rebuttable Presumption to Enforcement February 2002 Health Law Focus Immigration Advisory: Are You Following the H-1B Rules? IRS Issues Final Excess Benefit Regulations Final Stark II Phase I Regulations: A One-Year Reprieve For Percentage Compensation Arrangements OIG Warns Health Care Industry Of Abusive Practices Of Business Consultants The Current Liability Insurance Market: Difficult Times For Purchasers HHS Committee Meets To Address Regulatory Reform Qualified Tuition Programs: Section 529 Plans August 2001 Health Law Focus Asset Protection Planning A Proactive Approach to Physician's Audits Physician Groups Contracting With Third-Party Billing Services on A Percentage Basis Physicians: Check the Web Before You Hire Are You Ready for HIPAA April 2001 HIPAA Law Focus March 2001 A Legal Briefing on Gainsharing Programs March 2001 TBOR2/Intermediate Sanctions March 2001 Stark II Phase I Final Regulations March 2001 Health Law Focus IRS Issues TBOR2 Temporary Regulations New Math for Referrals: Stark II Phase I Regulations March 2001 Implications Of Final Stark II Rule For Physician Recruitment February 2001 Health Law Focus - Michigan Supplement February 2001 Health Law Focus August 2000 Health Law Focus June 2000 Health Law Focus - Michigan Supplement June 2000 Health Law Focus April 2000 Commissioner of Insurance Finds Blue Cross Blue Shield of Michigan Provider Class Plan for Freestanding Ambulatory Surgical Facilities Not in Compliance with State Law April 2000 Legal Issues Under Medicare Hospital Outpatient Prospective Payment System Provider-based Versus Freestanding Status, EMTALA Changes, Compliance Issues March 2000 Federal Law Update: Ancillary Joint Ventures After Redlands Powerpoint Presentation March 2000 Federal Law Update: Ancillary Joint Ventures After Redlands Article June 1999 Summary of IRS Disclosure Requirements for Forms 990, 1023 and 1024 by Tax-Exempt Organizations February 1997 Taxation Issues For Tax-Exempt Health Care Organizations Intellectual Property and Technology >>> CLICK HERE TO VIEW EMAIL ALERTS February 2007 "Utah Federal Court Rejects Copyright Lawsuit Challenging Advertisers' Right to Freely Use 'Digitized' Vehicle Images," State Bar of Michigan IPLS Proceedings, Volume 18, Issue 2, 2007 August 2006 Copyright Infringement in Worship Services: Problems and Potential Solutions, 36 Jnl. Arts Manag., Law & Soc. International Business August 2007 Recent International Trade Developments, Volume 4 June 2007 Recent International Trade Developments, Volume 3 May 2007 Recent International Trade Developments, Volume 2 April 2007 Recent International Trade Developments Investment Incentives and Tax Savings November 2006 Suta Dumping and Strategies for Handling a Michigan Unemployment Insurance Agency Tax Audit December 2005 Investment Incentives and Tax Savings Brochure Labor and Employment >>> CLICK HERE TO VIEW EMAIL ALERTS June 2005 Summary of Elezovic v. Ford Motor Co. May 2005 Federal Credit Reform Act Summary May 2005 Summary of the Social Security Number Privacy Act December 2004 Frequently Asked Questions About the FMLA December 2004 Fair Labor Standards Act Update: The Fair Pay Rules December 2004 Military Leaves of Absence April 2004 U.S. DEPARTMENT OF LABOR ANNOUNCES NEW OVERTIME REGULATIONS Litigation >>> CLICK HERE TO VIEW EMAIL ALERTS May 2007 Obligations Implied in Michigan Construction Contracts February 2007 "Utah Federal Court Rejects Copyright Lawsuit Challenging Advertisers' Right to Freely Use 'Digitized' Vehicle Images," State Bar of Michigan IPLS Proceedings, Volume 18, Issue 2, 2007 February 2007 "From The Family Business To The Antique Teacup Collection: Making The Most Of Expert Valuations In Distributing Marital Property," Michigan Family Law Journal, Special Edition 2007 February 2006 Unforced Rhythms of Grace: Freeing Houses of Worship from the Specter of Copyright Infringement Liability, 16 Fordham Intell. Prop. Media & Ent. L.J. March 2005 Article published by Herschel P. Fink, "Why the Press Must Keep Fighting for Public's Right to Know," Detroit Free Press, March 18, 2005 (Reprinted with permission.) May 2002 Learning to Sweat the Small Stuff in Life Insurance Litigation Matrimonial and Family Law February 2007 From The Family Business To The Antique Teacup Collection: Making The Most Of Expert Valuations In Distributing Marital Property Real Estate >>> CLICK HERE TO VIEW EMAIL ALERTS October 2006 "Tax and Other Inducements for The Development of Real Estate," Co-Authored by Denise Lewis, American College of Real Estate Lawyers Annual Conference, October 6, 2006 August 2002 Web-based Collaboration Boosts Team Productivity April 2002 Caveat Member: Courts Begin to "Pierce the Entity Level," Imposing Personal Liability on LLC Members February 2001 Hud and Fannie Mae - Requirements for Borrower Entities December 2000 Shannon's Soapbox, Authored by Brian Shannon Regulatory March 1998 Evaluating Power Plant Property Tax Burdens in a Changing Industry August 1997 Competitive Generation and Open Access Transmission: The Effects on Electric Industry Property Valuation March 1997 Natural Gas Pipeline Regulation and its Impact on Value Tax >>> CLICK HERE TO VIEW EMAIL ALERTS November 2006 Suta Dumping and Strategies for Handling a Michigan Unemployment Insurance Agency Tax Audit May 2006 Squeezing a Balloon: Potential Impact of the American Jobs Creation Act Straddle Rules on the Tax Consequences of Hedging Nonqualified Stock Options," Journal of Taxation and Regulation of Financial Institutions April 2006 Election of Mark-to-Market Treatment for Securities Traders, Michigan Tax Lawyer October 2004 "The Lowdown On Estate Taxes," By Marguerite Munson Lentz and Regis Carozza, Business Resource Guide, Detroiter, 4th Quarter 2004 (Reprinted with Permission) August 2004 Service Transactions Versus Sales of Goods: A New Standard May 2004 Michigan's New Withholding Requirements for Flow-Through Entities March 2004 Will a Variation Lead to Consistency? Implications of Forward Contract Ruling for Hedging Appreciated Stock, Tax Notes February 2004 Tax Law Focus Michigan's New Withholding Requirements For Flow-Through Entities Deemed Liquidation of Foreign Subsidiary Resulting From "Check-the-Box" Election May Give Rise to Worthless Stock Loss Refreshing a Bankrupt Corporation's NOLs: IRS Confirms That a "Bruno's Transaction" Can Work Independent Reps Do Not Create Michigan SBT Nexus Before 1998 New Regulations Amend and Substantially Narrow the "Confidential Transaction" Tax Shelter Filter Michigan Tax Legislation in the Second Half of 2003 New Proposed International Tax Compliance Requirements - Form 8858 November 2003 Tax Law Focus Year-end Estate and Gift Tax Planning Checklist Year-end Tax Planning - Don't Forget International Considerations End of Year Compliance Issues for Retirement and Welfare Benefit Plans Tax Planning for Year-end: Closing of a Short Sale The Jobs and Growth Tax Relief Reconciliation Act of 2003 Presents Year-end Planning Opportunity for Additional Depreciation Reducing Compensation Includible in the Michigan Single Business Tax Base September 2003 IRS Treats Obligation to Deliver Securities (and/or cash) Under Variable Prepaid Forward Contract as Partnership Liability-But Proceed With Caution!, Michigan Tax Lawyer August 2003 Tax Law Focus Planning Opportunities Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 - A Taxpayer's Day in the Sun(set) Split-Dollar Insurance: New Rules May Impose Year-end Deadline for Action Michigan Tax Legislation Passed in the First Half of 2003 Recent Ammendment to Michigan's LLC Act Protects Members' Interests From Creditors IRS Permits Netting of Partnership Liabilities in Deferred Like-Kind Exchange Straddling Two Tax Years International Tax Aspects of the Jobs and Growth Tax Relief Reconciliation Act of 2003: What's In and What's Out Election of Mark-to-Market Accounting for Securities Traders State Tax Amnesty Programs Abound June 2003 Planning Your Estate May 2003 Passthrough Nexus? Nexus Issues For Nonresident Corporate Partners, Members, and Shareholders May 2003 Tax Law Focus - May 2003 Michigan's Budget Proposals: Tax Loopholes Or Tax Increases The Estate Planning Trust As An S Corporation Shareholder New Regulations Clarify The Home-Sale Exclusion New IRS Disclosure And "List Maintenance" Tax Shelter Regulations IRS Establishes Safe Harbor For Variable Prepaid Forward Sale Of Appreciated Stock Gifts Involving Noncitizen Spouces Asset Protection Planning IRS To Challenge Certain Offshore Employee-Leasing Arrangements May 2003 Tax Law Focus - May 2003, Special Edition Reinsuring Employee Benefits Through Captive Insurers February 2003 Michigan's New Sleeper Tax On Sales Of Real Estate The "New" Definition Of "Gross Receipts" Under The Single Business Tax Act January 2003 Michigan's Single Business Tax Brownfield Credit (as amended by December 2002 Legislation) January 2003 Tax Law Focus The Job Creation And Worker Assistance Act Of 2002 Impact Of Sarbanes-Oxley Act Of 2002 On Broker-Assisted Cashless Stock Option Exercises Michigan State Tax Legislation Enacted In 2002 Qualified Tuition Programs: Section 529 Plans Final Regulations For Retirement Plans Arrive, Finally! Automatic Allocation Of GST Tax Exemption Disturbing Attack On Entireties Property October 2002 Michigan's June 2000 Single Business Tax Brownfield Credit Legislation June 2001 Tax Law Focus - Tax-Qualified Retirement Plans Supplement June 2001 Tax Law Focus Economic Growth And Tax Relief Reconciliation Act Of 2001 Introduction Estate And Gift Tax Provisions Individual Income Tax Relief Tax Benefits Relating To Children Education Incentives Miscellaneous Provisions Tax-Qualified Retirement Plans October 2000 Tax Considerations in Trust Administration August 2000 Host Marriott: Ten-Year Carryback Not Limited To Narrow Class of Liabilities June 2000 6th Circuit Decision In Intermet: IRS Not Entitled to Deference on Ten-Year Carryback Issue Tax Appeals >>> CLICK HERE TO VIEW EMAIL ALERTS May 2008 The New Michigan Business Tax and Its Effect on Real Estate Companies September 2007 New, Five-Part Michigan Business Tax Replaces SBT, Leaving Many Questions Unanswered for Certain Taxpayers June 2007 Michigan's SBT Under Assault: What Will Take Its Place? February 2007 "Michigan's SBT: Going, Going ... Almost Gone: Seven Different Plans Emerge for Replacement Tax, Tax Management Inc., Vol. 14, No. 2 June 2006 "Under Assault Since Its Inception, Michigan's SBT Is Sure to Be Repealed, But What Will Take Its Place?" Tax Management Multistate Tax Report,Vol. 13, No. 6 October 2000 Understanding Functional Obsolescence Can Reduce Your Property Taxes September 2000 Big-Box Retailers Beware How Assessors Overvalue Your Property February 2000 Depreciation: Incurable Functional Obsolescence and Sequence of Deductions March 1998 Evaluating Power Plant Property Tax Burdens in a Changing Industry August 1997 Competitive Generation and Open Access Transmission: The Effects on Electric Industry Property Valuation March 1997 Natural Gas Pipeline Regulation and its Impact on Value Tribal Sovereignty and Development >>> CLICK HERE TO VIEW EMAIL ALERTS September 2006 Article co-authored and published by Nelson W. Westrin, Casino Enterprise Management, "Rising Phoenix Tonkawa Gaming Cleans Up," September 2006 Archived Articles » Home · Disclaimer · Contact Us · Search