Archived Articles

Commentator – Fall 2018 PDF icon (2)
Vol. 30, Issue 4

A message from Ralph Castelli
By Ralph A. Castelli, Jr.
In this issue, Brian Rolfe breaks down the fiduciary duties inherent to the management of closely held businesses. When fiduciary duties are overlooked, those in control of the business could face costly litigation…
Read Full Article Here

Management and Operation of Closely Held Businesses Implicate a Number of Fiduciary Duties; So What?
By Brian H. Rolfe
Fiduciary duties in Michigan apply to directors, officers, managers or “those in control” of closely held businesses and include duties of: 1. Care, 2. Loyalty, 3. Good faith and 4. Disclosure…
Read Full Article Here

Employment Law Q & A’s
By Mark R. Filipp
What types of conduct are considered sexual harassment under Title VII?
Read Full Article Here

Commentator – Summer 2018 PDF icon (2)
Vol. 30, Issue 3

A message from Ralph Castelli
By Ralph A. Castelli, Jr.
Sometimes having your cake and being able to eat it too means taking a little time to plan ahead…
Read Full Article Here

Estate Planning and LLCs: Time to Review and Amend LLC Operating Agreements, as well as Estate Plans
By William B. Acker
Recent federal tax law changes provide important reasons to consider changes to LLC Operating Agreements for multiple member limited liability companies and for partnership agreements. Estate plans also should be reviewed and in many cases revocable living trust documents should be amended…
Read Full Article Here

Masterpiece Cakeshop v. Colorado Civil Rights Commission: SCOTUS Rules it’s About the Cake, Not the Customer
By Robert S. Zawideh
On June 4, 2018, the United States Supreme Court issued its decision in the case of Masterpiece Cake v. Colorado Civil Rights Commission. That case involved Colorado bakery owner Jack Phillips, an expert baker and devout Christian, who in 2012 told a same-sex couple that, although he would sell them anything else his bakery offered, he would not create a cake for their wedding because of his religious opposition to same-sex marriages….
Read Full Article Here

ICE I-9 Audits Increasing
By Mark R. Filipp and Will Sanford
As businesses and HR professionals know, employers are required to prove their employees are authorized to work in the United States by use of Form I-9. Derek Benner, acting executive director for ICE’s Homeland Security Investigations is reported as having stated that Form I-9 Audits by ICE will be increasing this summer…
Read Full Article Here

Employment Law Q & A’s
By Mark R. Filipp
For those employers that have never assembled an employee handbook, doing so is an educational experience. Employers have general policies for vacations, holiday pay, work rules, discipline, and the like. Putting those policies into writing leads to the creation of better policies and removes any ambiguities and inconsistencies. It also encourages an employer to think ahead to formulate policies for situations that have not yet occurred…
Read Full Article Here

Commentator – Spring 2018 PDF icon (2)
Vol. 30, Issue 2

A message from Ralph Castelli
By Ralph A. Castelli, Jr.
Now that the weather has turned (finally), many of us are spending time outside, planting, weeding and maintaining our yards. Our garden beds aren’t the only things requiring upkeep…
Read Full Article Here

Trust Funding and Beneficiary Designations
By Brian R. Jenney
Preparing and executing a proper estate plan is only part of a larger picture. After the client has worked with an attorney to formulate a specifically tailored estate plan for the client, the attorney and client must continue to work together to properly fund the client’s trust…
Read Full Article Here

Investment Advisors and Expungement
By Stuart Sinai
Nothing can be more devastating to acquiring new clients and maintaining present ones than unwarranted customer complaints challenging an investment advisor’s honesty, treatment of clients, and reputation…
Read Full Article Here

Employment Law Q & A’s
By Mark R. Filipp
In any workplace, the danger that an employer will be held responsible for a sexual harassment claim is real. Moreover, even marginal claims cost the company dearly in legal fees and resources. It is naive to assume that any employer can completely do away with potential exposure and liability. Nonetheless, there are general guidelines an employer can follow to reduce the risk and liability of sexual harassment claims…
Read Full Article Here

Commentator – Winter 2018 PDF icon (2)
Vol. 30, Issue 1

A message from Ralph Castelli
By Ralph A. Castelli, Jr.
Clients should contact Jeremy R. Cnudde to have a free review of their property tax bill to determine whether an appeal of the client’s industrial or commercial property would be advantageous…
Read Full Article Here

Are Your Annual Property Taxes Too High?
By Jeremy R. Cnudde
Shortly you will receive your new Notice of Assessment from your local property tax assessor. What is this, what does this really mean and what should you do with it? A quick yet careful review will help you determine whether your annual property tax expense is too high…
Read Full Article Here

Refocusing Your Estate Plan Under the New Tax Act
By Cynthia L. Umphrey
While the new tax act passed at the end of 2017 was primarily focused on income taxes, it also made a temporary change to the estate and gift tax laws. Specifically, the new tax act temporarily doubles the exemption amount for estate, gift and generation-skipping taxes from the $5 million base to a new $10 million base, but only until 2026…
Read Full Article Here

Sign up to receive our quarterly newsletter.