Buried in the Patient Protection and Affordable Care Act (ACA) is a provision that authorizes an innovative form of health care delivery and insurance: direct primary care, otherwise known as concierge medicine.
One of the ACA’s goals is to make health insurance more affordable by expanding the population of insured individuals. The mechanism to …Read more
Congress has passed and the President has signed, the Achieving a Better Life Experience (ABLE) Act. The Act adds a new section, Section 529A, to the Internal Revenue Code to allow for the creation of new tax-free savings accounts for individuals with disabilities. These new accounts could help millions of disabled individuals and their families p…Read more
The Michigan State Tax Commission (Commission) recently issued its December 2014 Transfer of Ownership Guidelines, interpreting MCL 211.27a, which governs how real property is taxed. Most noteworthy were the guidelines addressing transfers of ownership of residential real property to certain close relatives ("qualified family members") and transfer…Read more
A recent unpublished opinion of the Court of Appeals has affirmed a shield to claims by neighboring property owners that they have acquired title or rights in public rights of way of Michigan road agencies, including cities and villages. In Haynes v Village of Beulah, the plaintiffs claimed that they had acquired title to portions of two village s…Read more