Restrictive Covenants Limiting Short-Term Rentals

In Eager v. Kaurich Trust, (Mich. App. No. 336460, Nov. 30, 2017, unpublished), a property owner sought to enjoin a neighbor from renting out a lake house for short-term use, arguing that the rental violated the subdivision’s restrictive covenants. The trial court denied the request, finding that the restrictions’ limitations on the use to “private occupancy” and […]

Dissection of the Final Regulations Under PPACA (IRC 501(R)) For 501(C)(3) Hospitals

The Internal Revenue Service and Department of Treasury recently issued final regulations under Section 501(r) of the Internal Revenue Code (Final Regulations). Section 501(r), added as part of the Patient Protection and Affordable Care Act of 2010 (PPACA), established additional requirements for hospitals exempt from federal income taxation under IRC 501(c)(3) – most notably periodic […]

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