Bruce W. Haffey published in the Fall 2017 issue of The Michigan Business Law Journal

Bruce Haffey Featured in the Michigan Business Law Journal. “Dispute with Minority Shareholder May Be Resolved by Cash-Out Merger”

Click here to view a copy of the article.

Bruce Haffey

Alexander Lebedinski Presented to Orthopaedic Managers Association of Michigan

On October 12, 2017, Alexander Lebedinski presented to Orthopaedic Managers Association of Michigan, an organization that supports the needs of Orthopaedic Practice Managers and Administrators in the State of Michigan, on fundamental compliance issues under Stark and the Anti-Kickback Statute.  The presentation included an overview of the applicable law and the requirements of the most commonly used exceptions to Stark and safe harbors to the Anti-Kickback Statute, as well as practical considerations in implementing and monitoring compliance with these requirements.

Mr. Lebedinski concentrates his practice in the areas of health care law and business transactions. He represents health care providers, including large and small physician group practices, physician organizations, diagnostic centers, ambulatory surgical centers and laboratories in all areas of federal and state regulatory compliance, including HIPAA, HITECH Act, Stark Act prohibitions on self-referral and the Anti-kickback Statute, as well as on a wide variety of business and corporate law matters.

Alex Lebedinski


Giarmarco, Mullins & Horton, P.C. is pleased to announce that Bruce Haffey has been elected to the Council of The Business Law Section of the State Bar of Michigan.

Mr. Haffey practices primarily in the areas of mergers and acquisitions of closely held businesses, corporate and LLC law and Franchise law. He handles routine and complex business transactions in a wide assortment of industries, including manufacturing, automotive, franchising, health-care and information technology.
Mr. Haffey has been recognized by numerous professional organizations and publications, including The New York Times Top Attorneys in Michigan, Michigan Super Lawyers, dBusiness “Top Lawyers” and Leading Lawyers and is AV Rated by the American Bar Association.

Giarmarco, Mullins & Horton, P.C. is ranked as the 12th largest law firm in Michigan. Founded 40 years ago, located in Troy Michigan, it is a full-service law firm with 60 attorneys. Areas of practice include corporate and business law, health care law, business transactions, estate planning, commercial litigation, governmental law, real estate, employment and labor law, and workers’ compensation. Giarmarco, Mullins & Horton, P.C. is named in Best Law Firms in America 2017, Tier 1. Inclusion in Best Lawyers in America is based on peer review in the legal profession.

Bruce Haffey

Giarmarco, Mullins & Horton Welcomes New Attorney

Giarmarco, Mullins & Horton, P.C. is pleased to announce that Anthony K. Chubb has joined the firm.

Mr. Chubb joins the firm with nearly a decade of experience representing municipalities and governmental entities in the areas of labor and employment law, collective bargaining, governmental immunity, rate setting defense, vehicle liability, civil rights, environmental compliance, procurement, the Freedom of Information Act, and the Open Meetings Act. Mr. Chubb’s extensive background working in-house for municipalities has given him a broad knowledge of both the legal and administrative sides of resolving complex cases.

Anthony K. Chubb

Salvatore J. LaMendola published in the September 2017 issue of the Michigan Bar Journal.

Salvatore LaMendola Featured in the Michigan Bar Journal on “Trust Decanting
Click here to view a copy of the article.

John Anderson Speaks Today on MACRA/MIPS/ AND THE CMS Quality Payment Program



Prime Accountable Care, LLC


MACRA/MIPS/ AND THE CMS Quality Payment Program:
Immediate and Long – Term Implications for Your Medical Practice

The First Webinar in a Series of Educational Forums Exclusive to Prime ACO Members

~ Presenter ~
HealthCare Attorney, John Anderson of Giarmarco, Mullins & Horton, P.C.

“Learn about the urgent need to take action before 12/31/2017 to avoid a 4% negative adjustment in your Medicare reimbursements.”

~ Who Should Attend ~
Physicians, Mid-Level Providers/Physician Extenders, Office Managers/Practice Administrators.

Who will also benefit from attending: Medical Assistants and billers.

WHEN: September 13, 2017, 7:00 pm to 8:00 pm

John Anderson

Remembering George D. Mercer

As summer draws to a close, may there be comfort in knowing someone so special will never be forgotten. Our good friend and colleague George Mercer.


1949 – 2017

George was a gentleman amongst gentleman. Always with a positive attitude, he was caring and thoughtful. He went the extra mile for every colleague and staff member. He was known for his deep knowledge of real estate law, tough negotiating and especially his pleasant demeanor, even in difficult deals. Many a client relied on his expert advice and many a new lawyer grew under his mentoring. His sense of humor, quick wittedness, caring, and support will be missed by all.

Julius H. Giarmarco Named to Leading Lawyers Top 10 Lists

Leading Lawyers Magazine has named Julius H. Giarmarco as one of the Top 10 Lawyers in Michigan in three separate categories.

Mr. Giarmarco was named as one of the Top 10 Leading Lawyers in Michigan in All Areas of Law, Top 10 Leading Consumer Lawyers in Michigan and Top 10 Trust, Will & Estate Lawyers in Michigan from a survey of legal peers.

Mr. Julius H. Giarmarco, J.D., LL.M., is chair of the firm’s Trusts and Estates Practice Group. Julius received his law degree from Wayne State University, and his master of laws from New York University. He is licensed to practice law in both Michigan and New York. Mr Giarmarco’s primary practice areas include estate planning, business succession planning, wealth transfer planning and life insurance applications. He is a former instructor in both the Chartered Life Underwriter (CLU) and Certified Financial Planner (CFP) programs.

Leading Lawyers, a division of the Law Bulletin Publishing Company, surveys thousands of attorneys statewide to identify lawyers most often recommended by their peers. Lawyers cannot nominate themselves or anyone at their own law firm. Based upon these nominations and approval by the Leading Lawyers Advisory Board, only the top lawyers are nominated and eligible for membership. Learn more at

Julius Giarmarco

Mark S. Papazian Named to Leading Lawyers Top 10 List

Mark S. Papazian was honored to be named one of the Top 10 Leading Family Lawyers in Michigan in the June, 2017 Michigan edition of the Leading Lawyers magazine.

Leading Lawyers is one of the most trusted and respected resources for locating reputable, experienced lawyers. Lawyers are selected based upon surveys conducted by Leading Lawyers which asks Michigan lawyers to respond to the question: “If a family member or friend needs legal help and you can’t take the case, which lawyers would you recommend in your area of law or geographical area?” Based upon survey nominations and approval by an advisory board, only the top lawyers are nominated and eligible for membership in Leading Lawyers.

Mr. Mark Papazian is a partner in the firm’s litigation department, specializing in divorce, custody and related family matters, commercial and business litigation, as well as representation of media celebrities, recording artists and athletes. Mr. Papazian has practiced law for forty years and has tried cases all over the State of Michigan. He has been appointed as a “receiver” by the Oakland County Circuit Court.

Mr. Papazian has represented prominent business leaders with net worth in the hundreds of millions of dollars, TV and radio personnel, as well as athletes in the NFL, NHL and the NBA. His celebrity clients are a result of his varied background in the music and nightclub business and his hotel ownership.

Mr. Papazian has an “AV” peer review rating from Martindale-Hubbell, the highest ranking by peers for ethical standards and legal ability. He is recognized as a “Top Lawyer” by DBusiness News and as a “Super Lawyer” for many years.

Mark Papazian

Underutilized Tax Exemption for Eligible Developer Property

During the depths of the housing crisis, the Michigan Legislature passed Public Act 494 of 2012 to assist home builders holding excess inventories of “development property” (a term defined in the PA 494) in various states of construction.  PA 494 was phased in over a one-year period. Beginning December 31, 2013, eligible development property is exempt from taxes levied by the local school district for school operating purposes to the same extent provided a principal residence for either (a) three years, or (b) until the property is no longer eligible development property. See the General Property Tax Act—Act 206 of 1893.

“Eligible development property” is (a) a residential dwelling, condominium unit, or other residential structure that was new construction after December 30, 2012, including (b) the land on which that residential dwelling, condominium unit, or other residential structure is located, if the property meets all of the following conditions: (i) is not occupied and has never been occupied; (ii) is available for sale; (iii) is not leased; and (iv) is not used for any business or commercial purpose. The construction does not need to be complete to qualify for the exemption. See the Department of Treasury Bulletin 24 of 2013 regarding PA 494 of 2012.

To take advantage of the exemption, the owner must fill out Form 5033 and submit it to the local assessor. The assessor must determine if the property is eligible within fourteen days. If at any time the property, or a portion of the property, does not meet the requirements, the owner must file a rescission within 90 days. Assuming a school operating millage of 18 mills, the owner/developer stands to save $1,800 per year per $100,000 of assessed value. Builders and developers, particularly of high value residential construction, should consider utilizing the 211.7ss exemption.