There are many new developments to talk about at this year-end. First, I’m happy to announce yet another great addition to our firm: Brian Rolfe. Inside this issue you can learn about Brian’s practice and his enthusiasm for helping his clients.

Another significant announcement came earlier this year when Governor Granholm passed the new Michigan Business Tax. Since a large portion of our clients are business owners, we’ve summarized how the taxes are computed and what it will mean to companies owned or operated in Michigan.

With the recent squeeze on the local economy, the public is becoming much more cautious about real estate purchases and sales. So it’s important to understand that there are advocates who can help in the sale process. On our back page we explain the steps involved in a sale and the role lawyers play in the real estate process.

As 2007 winds down there are many planning issues to think about, especially with regard to business taxes. See our checklist on page 2 to determine whether you need to make any changes for the upcoming tax season.

Have a wonderful holiday season and a prosperous New Year!