Toss out the liability waivers and replace them with an increased insurance policy? According to a recent decision by the Michigan Supreme Court, the traditional pre-injury liability waiver, signed by parents to allow their child’s participation in a range of … more

Pool facilities within our local high schools are often used to benefit the surrounding communities, yet educators should be aware of potential pitfalls associated with loaning out their waters. In a recent unpublished Michigan Court of Appeals case (Ryan v. … more

Like a finely tuned automobile, once an Estate Plan has been established, it requires regular maintenance to ensure that its components are working properly. Without a regular tune-up, it’s not going to run smoothly when it’s time to perform. Privacy … more

In 2001 Congress enacted legislation gradually increasing in the federal estate tax exemption from $675,000 in 2001 to $3.5 million in 2009 and decreasing the top marginal estate tax rate from 55% to 45%. The legislation also included repeal of … more