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J Mich Dent Assoc May 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The May 2026 (Volume 108, No. 5) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The May 2026 issue of the MDA Journal introduces Dr. Melanie Mayberry as the new association president, highlighting her …

Clawing Back Fraudulent Profits—Investor Protection Or Regulatory Overreach: The Disgorgement Dilemma In Securities Law, Jessica Sun

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal complexities surrounding the Securities and Exchange Commission’s (SEC) use of disgorgement as an enforcement tool, specifically addressing the tension between investor protection and regulatory overreach. Sun examines the evolution of disgorgement from a court-created equitable remedy to a power formally codified by the National Defense Authorization Act of 2021, while highlighting the significant limitations imposed by Supreme Court rulings in Kokesh v. SEC and Liu v. SEC. The comment centers on a current circuit split between the Second Circuit’s decision in SEC v. Govil—which requires a showing of "pecuniary harm" to victims before awarding disgorgement—and …

Copyright On Stage: Protecting The Directions Behind The Performance, Eliana Sakin

The Journal of Business, Entrepreneurship & the Law

In this comment, the author argues that theatrical stage directions should be recognized as copyrightable material under the U.S. Copyright Act, primarily by categorizing them as "choreographic works". Sakin highlights that while the 1976 Copyright Act explicitly protects choreography and pantomimes, stage directions—which serve as the "blueprints" for a production's blocking, technical cues, and artistic mood—currently exist in a legal gray area. Through an analysis of historical context and industry disputes, such as the Urinetown and The Most Happy Fella settlements, the author illustrates a growing industry recognition of a director’s staging as a protectable, original contribution, despite the lack …

Scotus Rules For Whistleblowers: What Eliminating The Retaliation Requirement For A Sarbanes-Oxley Discrimination Claim Means For The Future Of Corporate Whistleblowing, Abigail Pezzolo

The Journal of Business, Entrepreneurship & the Law

This comment analyzes the Supreme Court’s landmark decision in Murray v. UBS Securities, LLC. The author examines how the Court addressed the significant "information asymmetry" that often leaves employees unable to prove an employer's specific retaliatory intent. By confirming that plaintiffs are not required to provide proof of "retaliatory animus," the decision reinforces the "contributing-factor" burden-shifting framework established under the Sarbanes-Oxley Act (SOX). Pezzolo argues that this holding is a critical victory for whistleblowers, as it lowers the evidentiary hurdles for those reporting financial misconduct and encourages corporations to implement more robust internal transparency systems. Ultimately, the article situates this …

Diverging Views On Class Certification In The Insurance Industry: Uniform Valuation Methods For Totaled Vehicles, Celine Makhani

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal challenges surrounding how insurance companies calculate the "actual cash value" of totaled vehicles . The author focuses on the controversial use of "negotiation adjustments"—deductions insurers apply based on the assumption that buyers typically negotiate car prices downward—which policyholders argue systematically undervalues their claims. The central conflict of the article is a significant circuit split: while the Ninth Circuit in Jama v. State Farm recently allowed these claims to proceed as class actions, the Fifth Circuit in Sampson v. USAA reached the opposite conclusion, requiring individual proof of harm for each policyholder . Makhani analyzes these …

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

China Samr’S Review Process In Cross-Border Technology M&A, Gabriel A. Paknia

Honors Scholar Theses

China's State Administration for Market Regulation (SAMR) holds discretionary authority over the merger review process. This paper examines whether SAMR's review of technology and semiconductor transactions since the governing body's inception in 2018 reflects political-economic incentives beyond what competitive harm analysis alone would explain. The paper is broken into three core pillars: accessing SAMR's regulatory code to identify how flexibility to exercise discretion is codified, scrutinizing SAMR's full adverse outcome record for overrepresentation of technology and semiconductor deals, and deconstructing a semiconductor megamerger to illustrate those mechanisms with the backdrop of real time geopolitical events. I find that technology and …

The Conundrum Of Industrial Policy: Incompatibility With The Rules Of International Trade Law, Yong-Shik Lee

Northwestern Journal of International Law & Business

Since the end of World War II, successful developing countries such as South Korea, Taiwan, Singapore, and, more recently China, have leveraged industrial policies—notably trade measures and subsidies—to achieve economic development. However, these industrial policy tools often conflict with the rules of international trade established under the World Trade Organization (WTO law), which aims to minimize government interference and reduce trade distortions. Paradoxically, such regulatory constraints hinder the development aspirations of many countries. Meanwhile, major global economies, including the United States, China, and the European Union, have revived industrial policies to support their key industries, such as semiconductors and electric …

Aggressive R&D Consulting Companies Fail To Align With The Purpose Of R&D And R&E Tax Incentives., Emily Belanger

Michigan Business & Entrepreneurial Law Review

Research and development (R&D) credits and research and experimentation (R&E) tax incentives have recently experienced legislative changes and litigation related to the questionable methods deployed by R&D consulting firms. Proponents of research tax incentives tout their potential to produce positive externalities and innovation. Critics have pushed back, questioning whether research tax incentives are successfully achieving their purpose. The shifting landscape, litigation over aggressive tax claims, and debatable success of tax incentives signal a need to reassess whether research tax incentives are properly claimed in the United States. This paper proposes stronger regulation of R&D consulting firms to ensure research tax …

The Corporate Transparency Act: Substantial Modifications Are Desperately Needed (And They Might Just Help The Law Withstand Judicial Scrutiny), Lawrence Bialek

Michigan Business & Entrepreneurial Law Review

For decades, the United States has had a reputation as the place to go for bad actors looking to launder money and fund criminal activities. Attempting to rectify this situation, Congress spent years drafting legislation to serve as a deterrent. The product, the Corporate Transparency Act (CTA), was the culmination of years of work by legislators across the aisle and multiple Congresses. The CTA’s mandatory reporting requirement sought to create a centralized database of information about all entities doing business in the United States, both foreign and domestic, and the individuals in positions of authority for each of those entities. …

Corporate Fiduciary Duties And The Climate And Biodiversity Crisis, Eric W. Orts, Sandra G. Schafhäutle

Michigan Journal of Environmental & Administrative Law

This Article argues that addressing one of the most urgent environmental challenges facing humanity today—the global climate and biodiversity crisis—calls for a transformation at the heart of corporate law: its fiduciary duties. After demonstrating how current corporate fiduciary duties are implicated in this crisis, we argue for reform of fiduciary duties operating at two levels: those governing directors and officers of business corporations, and those governing institutional investors and asset managers. We then distinguish between two general kinds of corporate fiduciary duties: permissive and mandatory. We contend that corporate law should accommodate a more expansive understanding of fiduciary duties by …

Columnas: The Honors Program Newsletter At Bentley University, Amanda Li, Wilson Jan, Michael Raphael, Alexandra Rieckehoff, Karina Wu, Michael Shehata, Nilufar Noorian, Eloise Weintraub

Honors Program

INSIDE THE MODERN WORLD

Page 2: Stepping Out by Amanda Li

Page 3: Inside the Corporate Slop Bowl by Wilson Jan

Page 4: The Silencing: An Evaluation of the Global Attacks on the Right to Protest by Michael Raphael

THE SOUND OF CHANGE

Page 5: The Social, Cultural, and Economic Impact of Bad Bunny by Alexandra Rieckehoff

Page 6: Streaming Changed Music, But Is It Fair to Artists? by Karina Wu

Page 7: Feeling the Music: How Haptic Wearables Are Changing the Way We Experience Sound by Michael Shehata

SHIFTING SYSTEMS

Page 8: The Story Behind Davos, One of the …

Regulatory Compliance Solutions That Save You Money, Reva Darling

The Journal of the Michigan Dental Association

This article outlines essential MDA-endorsed services that assist dental practices in maintaining regulatory compliance. It focuses on solutions for HIPAA, OSHA, and OIG requirements provided by Eagle Associates and highlights the importance of cyber liability insurance through Coalition. The document also features iCoreExchange for secure, encrypted email and iCoreRx for manual-error-reducing e-prescribing. By utilizing these trusted partners, MDA members can save significant time and money while ensuring their practices meet federal and state standards for patient privacy and workplace safety.

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

Yes, Dentists (And The Mda) Are Subject To Antitrust Law, Daniel Schulte Jd

The Journal of the Michigan Dental Association

MDA Legal Counsel Dan Schulte provides a critical overview of how antitrust laws apply to individual dentists and professional associations. The article defines illegal activities such as price-fixing, group boycotts, and market allocation, explaining that even informal agreements among competitors can trigger prosecution by the FTC or DOJ. Schulte advises dentists to avoid discussing fees or participation in dental plans with peers at meetings. The document distinguishes between "per se" violations and the "rule of reason" analysis, emphasizing that transparency and independent business decisions are essential to avoid severe legal penalties.

J Mich Dent Assoc April 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The April 2026 (Volume 108, No. 4) issue of the Journal is published in digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This full issue provides a comprehensive overview of the Michigan dental landscape in 2026. Key features include a clinical …

Government & Insurance Update: Mda Advocacy Successes, James Budd Mpp

The Journal of the Michigan Dental Association

This document summarizes the recent legislative achievements of the Michigan Dental Association’s advocacy team. Key highlights include the House passage of bills regulating dental specialty advertising to ensure transparency for patients and the elimination of the inactive Dental Specialty Task Force. The update also promotes the MDA’s legislative text alert system and online tools designed to help member dentists engage with lawmakers on "hot-button" issues. By staying informed through these platforms, Michigan dentists can support the MDA’s mission to improve practice conditions and access to care across the state.

HawaiʻI’S Housing Crisis: Unpacking The Limits Of S.B. 2919, Carley Matsumoto

Seattle University Law Review Online

The State of Hawaiʻi is facing a housing crisis exacerbated by natural disasters and public health emergencies. Hawaiʻi’s legislature seeks to ameliorate Hawaiʻi’s housing crisis with Senate Bill 2919, which gives all counties in Hawaiʻi the broad power to regulate short-term rentals. While this law was adopted with laudable intentions, it has significant shortcomings and will likely not solve Hawaiʻi’s longstanding housing crisis. This Comment argues for an alternative, tax-based solution to address the housing crisis.

Review Of Manufacturing Employees’ Experiences Of An Inclusive Workplace And Career Advancement, Abdi Mahad

The Journal of Social Encounters

No abstract provided.

Redesigning Online Graduate Orientation To Foster Academic Resilience And Prevent Underperformance, Stella Michael-Makri, David E. Rodriguez

Journal of Academic Underperformance

Graduate students in fully online programs often begin their academic journey without adequate preparation for the emotional, structural, and cultural challenges of graduate-level work. For students who are first-generation, racially marginalized, international, or returning to education after time away, this lack of scaffolding can lead to early disengagement, underperformance, or attrition. Orientation, often treated as a checklist of logistical tasks, represents a missed opportunity for meaningful academic intervention. This manuscript proposes a five-module conceptual model for online graduate orientation designed to proactively support online graduate students in the domains of emotional regulation and academic identity, time management and executive functioning, …

Tribute To Abdelaziz Belal, Mohamed Bennani

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This tribute honors Professor Abdelaziz Belal by recalling both his scholarly contribution and his institutional role in Moroccan higher education. It highlights his academic career, his work in economic science and development economics, his commitment to national causes, and his influence as a teacher, supervisor, and public intellectual. The text also emphasizes his involvement in the construction of the Faculty of Law in Casablanca and in the development of scientific research and university life. It presents Belal as a major figure whose intellectual and human legacy left a lasting mark on colleagues, students, and the broader academic community.

The Governor In Morocco, Abdelfattah Eddahbi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article studies the legal status and institutional role of the governor in Morocco. It traces the evolution of the office through the major legal texts that organized territorial administration and examines the governor’s dual function as representative of the state and actor within the local administrative structure. The paper discusses appointment, powers, relations with the Ministry of the Interior, and the governor’s place within broader processes of deconcentration and administrative reform. It therefore provides a legal analysis of one of the central institutions of Moroccan public administration.

The New International Economic Order: Historical Overview And Analysis Of The Positions Of Industrialized And Developing Countries, Idriss Fathallah

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article examines the idea of a new international economic order through a historical review of the dialogue between industrialized countries and developing countries. It analyzes how the major positions of the Global South and the industrial powers evolved in international forums, especially around trade, development, and the distribution of economic gains. The paper seeks to clarify the political and economic foundations of the demand for a more equitable international system. It highlights the tensions between reformist proposals and the structural interests that shaped North-South negotiations.

Editorial, Mohammed Bennani

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This introductory note explains the dual mission assigned to universities in Morocco by the legal framework governing higher education: teaching and scientific research. It underlines the practical obstacles faced by a young institution such as the Faculty of Law in Casablanca, including limited documentation resources, insufficient availability of teacher-researchers, and a lack of material means for disseminating research. The text then presents the journal as a platform for reflection, discussion, and interdisciplinary exchange among scholars and students. It also defines the review as a bridge between the university and wider academic and professional circles in Morocco and abroad.

Management Indicators For Agricultural Cooperatives, Gerard Deshayes

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article examines how the performance of agricultural cooperatives can be evaluated through management indicators better suited to their specific economic nature than conventional business ratios. Using the case of a dairy cooperative, the author shows the limits of judging cooperative efficiency solely through profit rates and accounting results, since cooperatives pursue objectives linked not only to capital but also to member remuneration, product pricing, and service to producers. The paper distinguishes between economic efficiency and financial efficiency, and proposes a framework centered on value obtained and distributed value in order to assess how cooperative activity creates and redistributes benefits …

Foundations Of A New Strategy For Financing Traditional Agriculture Through Agricultural Credit, Bouarfa

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article outlines a new strategy for financing traditional agriculture through agricultural credit in Morocco. It discusses the exceptional mobilization of financial resources after the drought crisis and argues that support to small farmers should move beyond emergency lending toward modern and durable forms of productive financing. The author emphasizes that rural credit for traditional agriculture must be aligned with the realities of peasant households, where production is often oriented toward self-consumption and family labor remains central. The paper advocates credit procedures, repayment methods, supervision, and local outreach mechanisms better adapted to small-scale farming in order to improve both productivity …

The Role Of Agricultural Credit In The Development Of Agriculture: The Case Of Morocco, T. Masmoudi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines agricultural credit as a strategic instrument for agricultural development in Morocco. It argues that credit can contribute to investment, modernization, income growth, and social promotion, but only if it is embedded in a coherent economic and social policy framework. The author reviews the main obstacles that limited the effectiveness of agricultural credit, including inappropriate institutional choices, weak agrarian structures, insufficient organization, limited outreach, and intervention rules poorly adapted to small farmers. The article concludes that a more flexible, decentralized, and development-oriented credit system is necessary if rural finance is to serve the needs of traditional as well …

Reference To Spain’S Most Modern Agrarian Laws And The Constitutional Norms That Inform Spanish Agrarian Law, Juan Jose Sanz Jarque

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper provides an overview of the principal modern agrarian laws in Spain and the constitutional principles that shape Spanish agrarian law. It identifies major legislative texts on agrarian reform and development, cooperatives, rural leases, agrarian transformation societies, and family farming, and then relates them to constitutional provisions adopted in 1978. The article shows how constitutional norms concerning property, social rights, environmental protection, regional development, and public intervention influence the interpretation and orientation of agrarian legislation. It offers a concise legal framework linking statutory reform to broader constitutional objectives in agriculture.