News from Thrun Law

Schools that issued tax credit bonds on or before December 31, 2017 must annually complete and file Form 1097-BTC with the IRS. For tax year 2024, Form 1097-BTC must be filed by mail by February 28, 2025 or filed electronically by March 31, 2025.

Tax credit bonds differ from conventional school bonds because the bond purchaser receives a tax credit instead of, or in...

Managing student behavior is integral to a successful educational experience for all students but becomes a mandate when a student has a disability. The IDEA and Section 504 recognize the connection between behavior and providing a free appropriate public education (FAPE) to students with disabilities. When a student’s behavior impairs their or others ability to learn, school staff likely need to address the causes of and seek solutions for the problematic behavior.

School staff may...

On Friday, November 15, 2024, a federal Texas court vacated the April 23, 2024 U.S. Department of Labor (DOL) final rule that increased the minimum salary threshold for Fair Labor Standards Act (FLSA) exemptions (Final Rule), concluding that the Final Rule was unlawful. The court’s decision applies nationwide and results in the minimum salary threshold for FLSA exemptions reverting to the pre-Final Rule level of $684 per week ($35,568 per year). 

The Administrative Procedures...

Earlier this month, Governor Whitmer signed into law Public Act 134 of 2024 (PA 134), which changes the performance evaluation ratings a probationary teacher must receive to successfully complete the teacher’s probationary period under the Michigan Teachers’ Tenure Act (TTA).

PA 134 will become effective 91 days after final adjournment of the Michigan Legislature’s 2024 regular session, meaning PA 134 is expected to take effect in late March or early April 2025.

Currently, for...