On June 11, 2019, the Michigan Legislature made sweeping changes to the no-fault act. One of those changes is the order of payment priority for patients injured in motor vehicle accidents as motor vehicle occupants or pedestrians. Under the old law, no-fault insurers would pay medical providers in the following order of priority: the injured […]
The IRS has announced the inflation-adjusted limits for health savings accounts and high deductible health plans for 2023. The annual contribution limits, HDHP minimum deductibles, and HDHP maximum out-of-pocket limits will be increasing. The additional annual catch-up contribution limit (for account holders age 55 and older) will remain the same. Below is a summary: If […]
The Michigan Court of Appeals issued an opinion on March 24, 2022 that serves as a reminder and a warning to medical providers awaiting payment on no-fault claims: 1 year means 1 year. The case, Archangel Physical Therapy, LLC v State Farm, involved a dispute over no-fault benefits owing to a medical provider. Archangel had […]
A recent tax court case, Smaldino v. Commissioner, T.C. Memo. 2021-127, serves as a stern reminder that wealth transfers can’t be by document only—a transaction is much more vulnerable to attack and to be characterized resulting in additional tax when it lacks economic substance. Federal Estate and Gift Tax Basics: Federal estate and gift taxes […]
On March 7, 2022, federal OSHA announced its plans for a focused, short term (from March 9, 2022 to June 9, 2022) COVID-19 inspection initiative directed at hospitals and other healthcare facilities. This initiative was the focus of Miller Johnson’s March 10, 2022 Client Alert, in which hospitals and other healthcare facilities were advised to […]
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 […]
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 […]
***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 […]
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 […]
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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