IRS Announces 2012 Mileage Rates

Beginning on Jan. 1, 2012, the standard mileage rates for the use of a car, van, or pickup truck will be: 55.5 cents per mile for business miles driven 23 cents per mile driven for medical or moving purposes 14 cents per mile driven in service of charitable organizations  

Federal Court Ruling Diminishes Michigan Property Rights

One of the bedrock principles of Michigan property law is that property held jointly by husband and wife is protected from the claims from one spouse’s creditors. However, a recent federal court ruling has significantly undercut this important property right. In a recent opinion, the Sixth Circuit Court of Appeals (available at http://www.law.justia.com/cases/federal/appellate-courts/ca6/10-1498/11a0580n-06-2011-08-18.html) ruled that [...]

Mark Demorest Named One of Detroit’s Top Eminent Domain and Condemnation Lawyers

Mark Demorest was recently selected a Top Lawyer by Dbusiness magazine in the specialized area of eminent domain and condemnation law. Dbusiness magazine is one of Detroit’s premier business journals. Mr. Demorest is one of only nine lawyers from this practice area to receive this distinction. The Top Lawyer designation is a peer-reviewed award, meaning [...]

Michigan Alert: Taxation of Public Pensions

Governor Rick Snyder’s tax increase on both private and public pensions was recently upheld by the Michigan Supreme Court. Only a portion of the new law didn’t pass muster with the high court since, in the courts opinion, it created a graduated income and thus is considered illegal. This was certainly one of the more [...]

IRS Offers Partial Amnesty Over Independent Contractors

Misclassification of employees is a hot enforcement topic for the IRS. Determining whether a worker should be classified as an independent contractor or an employee is not always clear. The IRS has 20 factors that they consider when determining whether one is an employee or an independent contractor. The factors focus on the ability of [...]

Michigan Legislature Clarifies Teen Work Hour Law

In a move that will likely help employers, the Michigan Legislature recently amended the youth employment law, MCL 409.111. The amendment clarifies the number of hours that minors between the ages of sixteen and eighteen, who are also enrolled in school, may work. The law now states that minors between those ages may work no [...]

Changes to the Home Affordability Program (HARP)

One of the existing rules under HARP is about to get a major rewrite during 2012. Currently homeowners whose loans are owned by Fannie Mae or Freddie Mac can refinance their underwater home if the loan to value (LTV) is less than 125% of the appraised value. During 2012 as the major changes to this [...]

Breaking: Saurman Reversed

The Michigan Supreme Court this afternoon issued a short (two page) Order that reversed the Court of Appeals opinion in Residential Funding Co. v Saurman, which I discussed previously. The Saurman opinion in the Court of Appeals had ruled that Mortgage Electronic Registration Systems, Inc. (“MERS”) could not foreclose by advertisement in the State of [...]

Attorney Michael Hayes Joins Demorest Law Firm

Demorest Law Firm, PLLC, welcomes Michael K. Hayes as an associate attorney. Michael originally joined the firm in 2010 as a law clerk and was recently made an associate after being admitted to practice in both Michigan and Wisconsin.   Michael graduated from Michigan State University with a Bachelor of Arts in Political Science in [...]

Non-conforming Uses: You Might Want to Leave Them Alone

In zoning parlance, a non-conforming use is a property use that would violate the current zoning regulations, but which existed before the current zoning regulations were in place. One might also say that the existing use of the property is “grandfathered.”  In order to be recognized as a non-conforming use, the property owner must show [...]