15 March 2022

Government Funding Bill Extends Honeymoon for HDHPs and Telemedicine

Introduction As employer-sponsors of high deductible health plans (“HDHP”) are aware—and as further explained below—offering a telemedicine benefit in conjunction with an HDHP is problematic because, unless structured properly, the telemedicine benefit may jeopardize the HSA eligibility of participants in the HDHP. Under the CARES Act, the federal government offered temporary relief to this problem […]

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11 March 2022

New Illinois State Law Imposes Disclosure Requirements on Group Health Plans

On August 27, 2021, Illinois passed the Consumer Coverage Disclosure Act (“CCDA”), which became effective immediately.  The CCDA requires employers that sponsor group health plans with employees in Illinois to disclose a comparison of the plan’s coverage to certain “Essential Health Benefits” required by Illinois state law.  Specifically, the law requires employers to disclose the […]

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10 March 2022

OSHA Announces COVID-19 Focused Inspection Initiative in Hospitals and Other Healthcare Facilities

***The information in the client alert below has been updated.  Please visit https://millerjohnson.com/publication/miosha-indicates-that-it-does-not-intend-to-adopt-federal-oshas-covid-19-focused-inspection-initiative-for-hospitals-and-other-healthcare-facilities/ for the most current  client alert on this subject.*** On March 7, 2022, OSHA announced its plans for a focused, short-term inspection initiative directed at hospitals and other healthcare facilities that treat or handle COVID-19 patients. With this initiative, both federal OSHA and […]

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10 March 2022

Reminder: OFCCP Registration (Not Yet Certification) Is Open

As previously reported, in August 2021, the Office of Management and Budget (OMB) approved the Office of Federal Contract Compliance Programs’ (OFCCP) information collection request for an Affirmative Action Program Verification Interface through a new online portal. The portal is a new OFCCP platform where covered supply and service federal contractors and subcontractors must certify […]

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01 March 2022

Are GRATs Still Foolproof? The Importance of a Timely and Accurate Appraisal

Estate planners routinely use “grantor trusts,” which are trusts fitting into criteria set out in the Internal Revenue Code (Code) to minimize federal transfer taxes.  A grantor trust is disregarded as a separate entity for federal income tax purposes, so the grantor pays all income tax generated by the trust.  The trust is drafted, however, […]

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23 February 2022

Michigan Afflicted Business Relief (ABR) Program: What to Know Before Applying this March

On February 16, 2022, the Michigan Department of Treasury (“MI Treasury”) began the public rollout of the State’s Afflicted Business Relief (“ABR”) grant program, which will distribute up to $409 million of the State’s American Rescue Plan Act appropriations through grants to “afflicted businesses” that have suffered financial hardship from the COVID-19 pandemic. Miller Johnson […]

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18 February 2022

MDHHS Withdraws Schools and Indoor Masking Advisory

Thursday, February 17, 2022, the Michigan Department of Health and Human Service (MDHHS) released updated masking guidance that withdrew its previous public health advisory recommending that masks be worn inside schools and other public places.  The Department attributed its decision to withdraw the masking advisory to the continuing decline of Covid-19 cases and hospitalizations in […]

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14 February 2022

A Charitable Giving Exit Strategy for Real Estate Investors and Business Owners

Clients are often hesitant to consider making charitable gifts of illiquid assets because of a perceived complexity surrounding such gifts. Gifts of real estate and closely held business interests can seem daunting for both taxpayers and charities. For taxpayers who are looking for an income stream, a charitable income tax deduction, and an upfront bypass […]

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10 February 2022

Act Quickly To Hire Foreign National Talent H-1B Visa Registration To Begin In March

The United States Citizenship and Immigration Service (“USCIS”) will again use the electronic registration process introduced in 2020 to select eligible foreign nationals on a lottery basis for fiscal year cap-subject H-1B visas.  The H-1B visa is often the best option to employ foreign nationals in technical or professional occupations that require at least a […]

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08 February 2022

Supreme Court Makes Dismissal of Retirement Plan Fee Litigation More Difficult

On January 24, 2022, the U.S. Supreme Court issued an important decision in Hughes v. Northwestern University, and plan sponsors of retirement plans should take notice.  Hughes involved a challenge to the investment fees and recordkeeping fees charged to the accounts of participants in two 403(b) plans maintained by Northwestern University.  In a unanimous ruling, […]

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