Quite simply, Section 179 allows businesses to simply expense certain equipment purchases instead of depreciating them. In practical terms, a Section 179 deduction means that a business gets to claim all of the money paid for the purchased equipment in the year the equipment is purchased. If the equipment purchase was depreciated, that benefit would have to be spread out over a number of years.

There are a number of requirements for a business to use Section 179:

1. A business needs to have taxable income of at least the amount that it will expense under Section 179. This taxable income can come from a variety of sources.

2. A business can either expense items under Section 179 or depreciate those items over multiple years, but not both.

3. Any item that is expensed under Section 179 must be used for more than 50% for business purposes. If it is used less than 100% for business, only the percentage used for business purposes can be claimed.

4. Any equipment that is expensed under Section 179 should still be used 50% or more for business purposes for the same number of years that it would have otherwise been depreciated.

There are a number of items that Section 179 does not apply to such as real estate, inventory items, property purchased from a relative, heating and air conditioning units, and items already owned in a previous year that are being converted to a business use.

If you own a Michigan business and have any questions about taking a Section 179 deduction, you should contact an accountant or a Michigan business lawyer for more information.

Religious discrimination by employers is prohibited by both by federal law (Title VII of the Civil Rights Act) and state law (Michigan's Elliott-Larsen Civil Rights Act). These laws require covered employers to accommodate their employees' religious practices so long as such an accommodation does not impose an "undue hardship" on the employer. Some examples of religious practices that can commonly arise in the workplace include requests for days off to attend religious services or church related activities, dress and grooming issues, and expressions of faith to co-workers and customers.

When an employee requests a religious accommodation in the workplace, an employer must engage in a process to try to find a "reasonable" accommodation. Although that may seem relatively straightforward, it is often difficult to determine just how reasonable an offered accommodation is. Each case must be carefully analyzed based on the particular facts and circumstances of that case.

When faced with these kinds of issues, it is imperative that Michigan businesses consult with a Michigan business lawyer who has experience in employment law cases. Leaving these issues to chance could result in a very negative legal outcome as well as extensive damage to a business's reputation in the community.

The amendment to the old FTC Franchise Rule modifies what franchisors must disclose in their franchise disclosure documents (formerly known as Uniform Franchise Offering Circulars (UFOC's)), as well as the timing requirements for making the required disclosures. The new Franchise Rule was effective on a voluntary basis on July 1, 2007. The new Franchise Rule will become effective on July 1, 2008.

The new Franchise Rule contains a number of innovative modifications to the old Franchise Rule. These modifications include the elimination of the "first personal meeting requirement", the elimination of the requirement to separately furnish a completed franchise agreement, and the addition of an allowance for electronic delivery and execution of the franchise disclosure document and agreement. There are also changes to requirements concerning financial disclosures, disclosure of franchisee associations, disclosure of confidentiality clauses and agreements, as well as a number of other changes.

Franchises can be a very complicated area of business law. Any Michigan business or resident who is involved in a franchise transaction should seek the counsel of an experienced Michigan franchise lawyer to help them through the complexities and potential pitfalls of franchise law.

To effect a merger, the shareholders and directors of each company to the merger must pass a merger plan under Section 701 of the Michigan Corporation Act. The merger plan must contain the primary terms of the merger. The kind of merger transaction that is used depends on which company will be the surviving entity when the merger is completed. Merger transactions include forward mergers, reverse mergers, forward triangular mergers and reverse triangular mergers.

If a merger transaction is properly structured, it will be treated by the IRS as a tax-free exchange pursuant to IRS Code Section 368.

Merger transactions must be adequately and properly documented. This documentation includes an agreement and plan of merger and a certificate of merger that must be filed with the state authorities. There may be other types of documents such as letters of intent, confidentiality agreements, bills of sale, legal opinions, and employment/consulting agreements.

Completing the legal requirements for a merger transaction requires specialized legal knowledge and skills. Any Michigan business taking part in a merger transaction should have the assistance of a Michigan business attorney to provide the necessary guidance to successfully complete the merger.

To comply with the law, your social security security number privacy policy must:

1. Assure the confidentiality of the social security numbers in your possession.

2. Prohibit the illegal disclosure of social security numbers.

3. Limit access to the social security numbers.

4. Provide a method for disposing of papers that contain social security numbers.

5. Establish penalties for violation of the policy.

There are a number of other important provisions in the Michigan Social Security Number Privacy Act. To help ensure compliance with this important law, you should contact a Michigan business attorney for assistance.

There are a number of important considerations that a lawyer can help you focus on:

1. Choosing the correct business entity for your business (i.e., corporation, LLC, etc.).

2. Analyzing important tax issues.

3. Obtaining the proper registrations, licenses, and permits.

4. Proper negotiation and execution of important contracts and agreements.

5. Helping you comply with the appropriate procedures to raise capital to fund your business.

6. Helping you comply with laws and regulations that may govern your particular business.

7. Establishing beneficial and appropriate employment policies and agreements.

8. Protecting you from personal liability for your business's debts and obligations.

Many entrepreneurs don't realize the importance of getting good legal counsel in the initial stages of their business formation to help them with these initial decisions. Hiring a lawyer in the beginning stages of a business will be money well spent.

While it might be entirely the right choice to turn the employee into law enforcement, a suspicious employer may want to at least consider other options because there are a number of disadvantages to turning over an employee for criminal prosecution. For example, once you turn over the case to the prosecutor, you have pretty much lost all control over the matter. The prosecutor controls the timing of the case and if the prosecutor does not have a burning interest in your case, you might wind up being frustrated at the lack of progress.

On the other hand, there are advantages to letting the authorities handle your case for you. For one thing, it will be much cheaper than if you hire your own attorney to prosecute the case in a civil proceeding. Typically, a prosecutor will seek a restitution remedy that has more "teeth" than a civil collection proceeding. Also, if the prosecutor finds your case interesting, you can bet that it will be a priority for rapid processing.

Regardless of whether you decide to involve law enforcement in this kind of situation, it is imperative that you proceed in a smart and savvy manner in order to give yourself the best chance of succeeding. Relevant facts and evidence must be gathered in a deliberate and controlled fashion. The importance of developing documentation cannot be overstated. Any investigation will at a minimum cover the basic questions such as Who, What, Where, When, Why and How? It is also important to determine whether the suspected wrongdoing is part of a pattern and practice or if it is a one-time incident or the work of a rogue employee.

A Michigan employer faced with the possibility of an employee committing a crime should immediately consult with an experienced and knowledgeable Michigan business lawyer for guidance in how to proceed in this kind of tricky situation.

In order to be protected, a work of authorship must possess only a minimal level of creativity. In fact, almost any original work of authorship is sufficiently “creative” to qualify for copyright protection. But, the more creative a work is, the more protection it will be given under federal copyright law.

The law extends copyright protection to a number of different categories of work, including:

1. Literary works, such as books, magazines, ad copy, and copies.

2. Musical works.

3. Pictorial, graphic and sculptural works.

Contrary to a belief held by many lay people, American copyright law offers no protection to short phrases, slogans or titles. The same is true for ideas, procedures, processes, systems, methods of operation, and principles. However, some of these items may be protected by United States trademark or patent laws.

Copyrights can be registered with the United States Copyright Office. Registering a copyright is not required for having a valid copyright. The copyright comes into existence automatically when the work is fixed in a tangible medium of expression. However, if a copyright owner does not register their copyright, they will not be able to recover statutory damages and attorneys’ fees if there is infringement. To qualify for these protections, the copyright owner must register their copyright before infringement of their copyright occurs, or, if the infringement occurs before registration, within 90 days of the date the work is first published.

Copyright law is an extremely complicated area of the law. Anyone who wishes to protect their works of authorship should retain the services of a Michigan business attorney who is experienced in copyright issues and registrations.

In simple terms, a secured transaction occurs when someone borrows money in order to acquire some type of property. The property may be real estate, business equipment or even vehicles. Typically, to make the loan, the lender will require a "security interest" in collateral that the borrower owns. The security interest allows the secured party (i.e., the lender) to take the property that the borrower pledged as collateral if the borrower does not repay the loan. In Michigan, the terms "security interest" and "lien" are often used interchangeably.

The law governing the creation and perfection of security interests is known as the Uniform Commercial Code. The Uniform Commercial Code (UCC) is one of a number of uniform acts that have been introduced in an attempt to harmonize commercial law throughout the various legal jurisdictions in the United States. The UCC has been adopted in one form or another by all fifty states. The Michigan Uniform Commercial Code was first adopted in 1962, and has been amended at various times throughout the years since.

Michigan's UCC is divided into nine separate Articles. Article 9 of Michigan's UCC deals with lenders taking security interests in borrowers' collateral to secure loans. Under Article 9, a lender’s security interest attaches when:

(a) the collateral is in the possession of the secured party pursuant to agreement, or the borrower has signed a security agreement which contains a description of the collateral;

(b) value has been given; and

(c) the borrower has rights in the collateral.

A security interest becomes protected against the claims of others when it is “perfected”. With certain exceptions, under Michigan law a lender must file a Michigan UCC financing statement with the Michigan Secretary of State in order to give public notice of its security interest and “perfect” that interest as against other members of the public who may have some type of interest in the collateral. Under Michigan law, if there is more than one perfected security interest in one piece of collateral, the interest that was perfected first will generally be given priority.

The law governing security interests is very technical and can be quite complex. Any Michigan business or entrepreneur who is asked to give a security interest to secure a loan or is loaning money and wants to secure repayment should consult with an experienced Michigan business lawyer for assistance with protecting their interests.

But, it is important to remember that just because a company can enforce a non-compete agreement doesn't mean that it necessarily should. Deciding whether to sue an ex-employee for violating a non-compete agreement involves a number a complicated factors.

These include determining whether the former employee is a threat to the company, as well as considering the possibility that the court will refuse to enforce the non-compete agreement in question. Non-compete agreements must comply with certain legal requirements to be enforceable, and its surprising how many businesses employ non-compete agreements of dubious quality.

If the court does refuse to enforce the non-agreement, not only would it be embarrassing for the company, it could also have serious ramifications for the enforceability of the rest of the company's non-compete agreements. On top of these considerations, the company needs to consider the cost of litigation, both financial and otherwise.

Of course, the decision becomes much simpler if the former employee has taken private/confidential company information or trade secrets. This type of information is protected by the Michigan Uniform Trade Secrets Act and Michigan common law. The issue is also easier if the former employee was an important part of the company, such as a key member of management, since such people often have continuing fiduciary duties to their ex-employers.

Regardless of the particular circumstances involved, when a Michigan business is confronted with this sort of situation, it should immediately seek the advice and counsel of a Michigan business lawyer who is experienced with non-compete agreements, trade secrets, and unfair competition issues.

SCORE is a nonprofit association that was founded in 1964 and whose mission is to foster entrepreneurs and the formation, growth and success of small business nationwide. Headquartered in Herndon, VA and Washington, DC, SCORE partners with its 10,500 volunteers and the U.S. Small Business Administration (SBA) to offer resources to entrepreneurs throughout the US and its territories. SCORE's partners include both working and retired executives and business owners who dedicate their expertise and time to serve as business counselors.

Some of the unique and useful assistance SCORE offers includes:

1. Offering advice to entrepreneurs via email.

2. In person mentoring for small business owners at its chapter offices nationwide.

3. Low-cost workshops at its chapter offices nationwide.

4. Many informative articles and business templates on its website.

5. Online workshops and learning opportunities.

The resources SCORE offers are truly incredible. Every Michigan entrepreneur and small business owner would be well served to at least check out the offerings on SCORE's website.