Publications Archive

On June 10, 2021, the U.S. Department of Labor’s Occupational Safety and Health Administration released an emergency temporary standard to protect healthcare workers who continue to risk workplace exposures in order serve those who may have COVID-19. 

On June 4, 2021, the European Commission issued long-awaited new versions of the Standard Contractual Clauses (“SCCs”) for businesses to utilize in arranging cross-border data transfers between the United States and countries in Europe.

Jeff Schaffart and Nick Bjornson review two tax proposals that could significantly change the transfer tax system in our country and why taxpayers may wish to consider accelerating capital gains on assets they will retain.

If you own or manage a business, you may find yourself in the position of being served with court documents asking for information on one of your employee’s wages.

The CFPB recently approved a new rule which requires landlords who wish to evict a tenant for non-payment of rent to send a notice informing the tenant of the additional protections that are in place from the CDC and CFPB. All residential landlords should be aware and implement procedures to ensure compliance with this new rule.

The difference between a “design specification” and a “performance specification” is a commonly overlooked nuance that contractors must take into account as they attempt to manage their risk.

The prevention and reduction of accidental releases at industrial and chemical facilities remains a high priority for the U.S. Environmental Protection Agency. A recent settlement over improper ammonia storage illustrates their compliance focus and the importance of facilities’ obligation to submit and implement a risk management plan (“RMP”).

Businesses need to do very little to create a trademark. However, businesses need to put in a little more effort to protect a trademark. Here is what every business should know about trademarks and registration.

As society returns to “normal,” employers should evaluate the potential tax consequences of permitting or requiring employees who live in other states to work from home.

A Q&A guide to commercial real estate laws for owners and purchasers in Nebraska.

As every experienced general contractor and subcontractor knows, getting paid for your work is sometimes more difficult than the work you were contracted to perform. Part of this difficulty can result from the detailed payment terms in the project’s contract.

Another state has enacted a consumer data privacy act with extraterritorial implications. The Virginia Consumer Data Protection Act (“CDPA”) was signed into law by Governor Ralph Northam on March 2, 2021, making Virginia the second state to pass a comprehensive state data privacy law after California.

On March 1, 2021, the Ecodesign Directive entered into force across the European Union. This Directive implements certain “right to repair” legislation, which sets out rules on reparability, availability of spare parts and access to certain product maintenance information.

As the COVID-19 vaccines become more readily available, many employers are considering offering incentive programs that offer additional paid time off, gift cards, etc. in order to motivate employees to get vaccinated.

Although the federal income tax treatment of PPP loan forgiveness and the deductibility of covered expenses is now settled, state income tax treatment of these two issues has not been fully resolved. How is Nebraska handling the treatment?

The D.C. Circuit Court of Appeals announced its decision January 19, 2021 to vacate the Affordable Clean Energy (ACE) Rule that was implemented during the Trump administration. The ACE Rule repealed and replaced the Obama administration’s Clean Power Plan (CPP) Rule to regulate power plants’ emissions of greenhouse gases.

The Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the “Economic Aid Act”) permits certain eligible individuals or entities to apply for a grant to help such individuals or entities affected by COVID-19 (“SVO Grant”). This article addresses certain provisions of the Economic Aid Act governing SVO Grants.  

A Q&A guide to commercial real estate leasing law for landlords and tenants in Nebraska.

Apple recently announced new requirements for mobile application privacy disclosures that are meant to provide increased privacy protections for consumers. App developers providing misleading or false information as a part of these disclosures risk liability under states’ unfair and deceptive acts and practices laws as well as scrutiny by federal agencies such as the Federal Trade Commission.

Now that we have said goodbye to 2020, many are wondering what 2021 will bring. For employers, a number of consequential changes to state law will go into effect in the new year. On the federal level, in what is starting to become a quadrennial custom, the presence of a new presidential administration is sure to bring both new federal regulations as well as a change in agencies’ prioritization and enforcement of current regulations.

On February 2, 2021, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger notification thresholds (see attached Federal Register publication). The thresholds for 2021 decreased by 2.1% from the 2020 amounts, based on the change in gross national product during 2020. This is the first time since 2010 and only the second time since 2004 that the threshold amounts have decreased.

Not long ago, Reuters reported that more than 5,500 commercial bankruptcies had been filed in the United States in 2020, a 33 percent increase over the previous year. Many businesses have been hit especially hard by the COVID-19 pandemic’s economic fallout, and thousands more are distressed and facing the prospect of potential insolvency in the weeks and months ahead.

A Q&A guide to real estate finance law for borrowers and lenders in Nebraska.

Rain, sleet, and snow are part of life in Nebraska. While this natural precipitation is essential to crops grown in the state, it can present significant challenges at construction sites. When rain, sleet, or snow runs off streets, parking lots, lawns, and other surfaces, it is referred to as “stormwater.”

California voters recently passed into law the California Privacy Rights Act (“CPRA”) which is set to take effect on January 1, 2023. The CPRA is a consumer privacy law intended to improve and expand the protections afforded to consumers under the California Consumer Privacy Act of 2018 (“CCPA”), which went into effect on January 1, 2020.

Our FAQ addresses certain provisions of the Economic Aid Act governing the issuance of Second Draw PPP Loans.  

COVID-19-related economic turmoil has left many businesses in financial distress, forcing them to make increasingly tough calls about their future and what might occur upon their insolvency. 

On August 15, 2020, Gov. Pete Ricketts signed LB 808 into law, introducing the Uniform Trust Decanting Act (UTDA) to Nebraska. Potential uses, benefits, and risks of decanting are discussed in this Nebraska CPA article. 

Receiving a money judgment in your favor can be a huge relief. Unfortunately, a favorable judgment by itself doesn't guarantee you will actually receive all the amounts awarded. The good news is that as judgment creditor, you have several available options to help you collect.

On December 27, 2020, a year-end legislative package containing $900 billion in coronavirus pandemic relief was signed into law. Our article addresses the key tax provisions included in the relief package.

The EPA recently published updated guidance on enforcement of Clean Air Act violations relating to the use of "defeat devices" and other actions that circumvent vehicle emissions controls.

In the world of construction contracts, terms referencing an “act of God” are commonplace; reserving some circumstances in which a party will be excused for failing to fulfill its duties under the contract.

With recent announcements that a vaccine may be available soon, employers across the country are beginning to think about how and when they can safely return to their pre-pandemic “normal” and are now beginning to ask: “Can we require employees be vaccinated against COVID-19 prior to returning to work?”

On November 18, 2020, the IRS released Revenue Ruling 2020-27 relating to the non-deductibility of expenses paid with Paycheck Protection Program (“PPP”) loan funds. The Ruling may impact PPP borrowers who were planning to wait until 2021 to apply for forgiveness.

Last week the Small Business Administration (the “SBA”) announced that every borrower or group of affiliates with Paycheck Protection Program (“PPP”) loans in excess of $2,000,000 in the aggregate will be required to fill out a Loan Necessity Questionnaire. 

There are a lot of well-run businesses. But even the best of them face risks, from time to time, that threaten their existence. Such risks often arise from events that can’t be foreseen, let alone controlled. When risks become reality for a business, what are the owners to do?

HHS has updated its most recent Provider Relief Fund (“PRF”) Reporting Requirements to broaden use of the funds and Nebraska offers a second round of coronavirus relief grants. 

OSHA has published COVID-19 control and prevention guidelines for employers and employees who work in the construction industry. Keep in mind these important guidelines when managing a construction site during COVID-19.

High-net-worth individuals who wish to “lock in” the use of their estate and gift tax exemption should be prepared to do so by December 31, 2020, as the upcoming presidential election could bring about another major tax regime overhaul.

Exemptions related to employment information and business-to-business communications contained in the California Consumer Privacy Act of 2018 have been extended.

A recent decision by the Nebraska Supreme Court should serve as an important reminder to contractors who rely on insurance assignments for payment, that such assignment agreements must include a clear statement of what work will be performed.

As was discussed in previous Koley Jessen News Flashes, the Families First Coronavirus Response Act (the “FFCRA”) contains an elective exemption from the Paid Sick Leave and Emergency FMLA Leave for employers of health care providers.

On September 14, 2020, the United States Environmental Protection Agency’s (“EPA”) Region 7 office, which serves Iowa, Kansas, Missouri, Nebraska, and nine tribal nations,  announced that it reached a settlement with Kansas City-based Del Properties in connection with numerous alleged violations of lead-based paint regulations under the Toxic Substances Control Act (15 U.S.C. §2601 et seq.).

Effective October 2, 2020, U.S. Citizenship and Immigration Services will change the fees charged for most immigration benefit requests, update several of its forms, and adjust the premium processing timeframe available for most employer-based petitions from 15 calendar days to 15 business days.

The fact that a trust is “irrevocable” does not actually mean it cannot be changed. This is a widely-known secret in the estate planning world. Indeed, practitioners have the luxury of utilizing an increasing number of tools to modify irrevocable trusts.

On August 8, President Trump issued a Memorandum directing the Secretary of the Treasury to use his authority under section 7508A of the Internal Revenue Code to defer the employee portion of Social Security tax obligations (which is 6.2%) with respect to American workers making less than $4,000 per bi-weekly pay period (or $104,000 per year) for the period from September 1 through December 31, 2020. 

On August 10, 2020, Nebraska lifted a definitional requirement that prohibited ambulatory surgical centers (“ASCs”) from scheduling surgeries that would result in the patient being kept at the ASC past midnight. This change, made as part of LB783, which is set to become effective on November 13, 2020, finally aligns Nebraska’s ASC licensure requirements with Medicare’s ASC rules, thereby providing greater flexibility for ASCs operating within Nebraska to schedule afternoon and evening surgeries.

On May 6, 2020, the United States Department of Education issued amendments to Title IX of the Education Amendments of 1972 (the “2020 Amendments”).  Title IX and the 2020 Amendments apply to all institutions that receive federal financial assistance from the Department of Education, including state and local educational agencies, and provides that such covered institutions may not discriminate on the basis of sex in any educational program or activity; this includes the prohibition of sexual harassment.

The U.S. Department of Homeland Security (“DHS”) recently announced that it is extending the flexibility rules in place for Form I-9 completion until September 19, 2020. As part of the usual Form I-9 process, employers must physically examine, in the employee’s physical presence, the identity and work authorization documents presented within three (3) business days of the first day of employment. On March 20, 2020, DHS announced that it would temporarily permit employers that are operating remotely due to COVID-19 to examine the documents remotely, rather than in person, such as by video link, fax, or email.

Over the past several months, COVID-19 has been top of the list for issues facing employers across the country and around the world. In an effort to stem the spread of the virus, there have been quarantine orders, stay-in-place orders, travel restrictions and other limitations on federal, state and local levels.