• | Article

    H-1B season is just around the corner, and as it is expected that the demand for H-1B visas will remain strong this year as in years past, employers desiring to be considered in Fiscal Year 2019’s H-1B lottery are encouraged to start the process now. U.S. Citizenship and Immigration Services (“USCIS”) will begin accepting H-1B petitions on Monday, April 2, 2018.

  • | Article

    As H-2B employers are well aware, January 1, 2018, was the earliest date on which an employer seeking a start date of April 1, 2018, could file an H-2B application requesting temporary labor certification. Yesterday, on January 3, the U.S. Department of Labor (“DOL”) issued a public service announcement to alert employers and other interested stakeholders about the high volume of applications received on January 1. Specifically, the DOL received approximately 4,500 applications covering more than 81,600 worker positions.

  • Decayed Dental Care in Adult Medicaid Populations
    | Article | 28 Annals of Health L. Advance Directive 207
  • | Article

    As the calendar turns to 2018, a renewed focus by employers on sexual harassment training practices seems prudent given all that transpired in 2017. Have you taken a fresh look at your policies and training?

  • | Article | Edge Magazine

    As your family grows to include adult children, their spouses, and your grandchildren, you should evaluate whether your estate plan provides for each beneficiary in your life in a way that meets your objectives.

  • | Article

    The Tax Cuts and Jobs Act is the largest tax overhaul since the Tax Reform Act of 1986, and there are numerous and significant changes. The changes generally go into effect for tax years beginning after December 31, 2017, and most changes affecting individuals sunset on December 31, 2025. Lawmakers have promised to extend the provisions before the expiration date.

  • | Article

    Businesses taxed as partnerships should consider amending their applicable partnership agreements or limited liability company operating agreements to address these new rules and avoid unintended consequences in the event of an IRS audit, including potentially significant and distorted tax consequences for owners.  

  • | Article

    Early in the morning on Saturday, December 2, the Senate voted to pass its version of the Tax Cuts and Jobs Act, after the Senate Finance Committee finished its markup session earlier in the week and the Senate Committee on the Budget approved the bill on Wednesday, November 29.

    Several amendments were made to the Act up until shortly before the vote was held, and many of the amendments were included as handwritten changes. As a result of the changes and late amendments, we are still working to analyze the final details of the Act that was passed.

  • | Article

    In light of the Trump Administration’s focus on immigration enforcement, employers need to be aware of what rights and responsibilities they have when ICE arrives at the worksite. Read our latest Employment NewsFlash to learn how to be prepared.

  • | Article

    What happened in Tax Reform this week? Our latest update will walk you through the latest developments in Washington, D.C. and how they may impact you and your business. 

  • | Article

    What changes did the House Ways and Means Committee have to the original version of the Tax Cuts and Job Act? What are the policy highlights from the Senate Finance Committee? Our latest update will provide you with an overview.

  • | Article

    The House of Representatives unveiled their Tax Reform Bill on November 2, a major step towards tax reform. The Reform Bill will go back to the Ways and Means Committee for editing before it is officially proposed on Monday, November 6. The Reform Bill follows the “Big Six Tax Proposal” released in September in most areas but deviates in others. More importantly, the Reform Bill contains many of the details that were left out of the September proposal. Many of the points in the proposal have been debated over the last month and some compromises and changes were made.

  • | Article | Edge Magazine

    Retirement – one of the most enjoyable milestones in life, especially if you reach it with good health and enough savings. While there are many things to think about, it is also a good time to refresh your estate plan. When did you last review your beneficiary designations? Do you know the amount of taxes your retirement accounts are going to generate and when?

  • | Article

    Good news for family businesses: in a report issued on October 2, 2017, the Treasury Department recommended the withdrawal of previously proposed 2704 regulations. These regulations could have had a detrimental impact to wealth transfer and business succession planning for family businesses that rely on valuation discounts for tax efficiency and the ability to continue the family business.  

  • | Article

    Title VII of the Civil Rights Act of 1964 ("Title VII") is a federal law that prohibits employers from discriminating against employees on the basis of sex, race, color, national origin, and religion. We refer to these characteristics as "protected classes." Title VII applies to employers with 15 or more employees, including federal, state, and local governments. Title VII does not reference sexual harassment as a form of discrimination but in 1986, the U.S. Supreme Court ruled that sexual harassment was another form of discrimination because of "sex" and thus prohibited under Title VII. Since then, employees have brought a range of cases alleging more theories of discrimination because of sex.

  • | Article

    Tax reform is once again at the forefront of the Washington D.C. political agenda.  On September 27, 2017, the framework was released that will serve as the blueprint that the Whitehouse and GOP Congressional leadership intend to guide tax reform legislation this year.

    The stated goals of the Framework are to (1) simplify the tax code, (2) lower the tax burden on working Americans, (3) level the playing field for American business and workers on a global setting, and (4) to repatriate offshore dollars to reinvest in the American economy. While the Big Six Framework is intended to create more momentum for federal tax reform this year, the proposal leaves the detailed drafting to the Congressional tax-writing committees. There is likely to be considerable debate and controversy related to some of the details and enactment of meaningful tax reform in 2017 is far from certain.

    What does this all mean? Read our article to find out more about the potential changes. 

  • | Article | Mergers & Acquisitions Magazine

    Mergers & Acquisitions Magazine recently published a supplement on law firms and Mike Hupp, President of Koley Jessen and Head of M&A, provided insight on trends he has seen in the deal-making environment and in private equity industry. He also shares ideas on how attorneys can add value not only on the economics and negotiating of deals, but also in sourcing deals. 

  • | Article | American Bar Association - Preferred Returns Newsletter

    This is a survey of certain key deal terms in private equity co-investments made by limited partners in lower middle market transactions. Our review of lower middle market transactions indicates that while the prevalent co-investment structures are generally consistent across the lower middle market and the traditional middle market, co-investment trends and terms in the lower middle market tend to diverge from those in the general private equity market. Data points included in this review may be a snapshot through a straw, so to speak, but nonetheless a helpful data set that will hopefully prompt a more robust study in the future that focuses on lower middle market transactions and provides a better vantage point for practitioners to follow.

  • | Article

    The impact of the controversial “waters of the United States” or “WOTUS” rule is very significant to many business sectors because any water body that falls under the jurisdiction of the Clean Water Act may require a permit or other restrictions before the water body is modified or otherwise impacted. The new EPA Administration has given every indication that it will closely review suggestions on how to craft a new definition so comments and direction to the agencies will be critical. 

  • | Article | The Nebraska Lawyer

    What do buyers need to know about Representations and Warranties Insurance ("RWI")? Koley Jessen attorneys provide a practical guide to the RWI process to help buyers understand what to expect and how to get the best possible policy.

  • | Article

    Although several bills have been introduced in recent months to reform various aspects of the immigration system, Congress has yet to pass any of the bills. Nevertheless, there have been a plethora of changes since the new administration took office this year.

  • | Article

    As of August 1, 2017, the Occupational and Safety Health Administration’s (OSHA) new electronic injury tracking portal (the “Injury Tracking Application” or “ITA”) is available. Information on your 2016 Form 300A needs to be submitted electronically by December 1, 2017.

  • | Article

    The VETS-4212 filing season is open from August 1, 2017 through September 30, 2017.

  • | Article

    Although there is still no current mandatory sick leave law at the federal level, interest at the state and local levels continues to grow.

  • | Article | Edge Magazine

    The U.S. will see the transfer of $6 trillion dollars over the next 30 years. If you receive an inheritance, you may have some questions about the estate administration process, the impact on your taxes, and whether you should make changes to your own estate plan.

  • | Article

    Many business owners and human resources professionals have been waiting (perhaps not so patiently) to understand how the Trump Administration would address the regulations implemented last year that would substantially increase the salary level for the customary “white collar” exemptions to minimum wage and overtime requirements of the Fair Labor Standards Act (“FLSA”). On June 30, 2017, the U.S. Department of Labor (“DOL”) filed its highly anticipated brief revealing the Trump Administration’s position on the ongoing litigation concerning the regulations.

  • | Article

    The Department of Labor announced on June 27, 2017, it will resume the issuance of Wage and Hour Opinion Letters which are written responses to questions presented by employers and employees (“Opinion Letters”). Opinion letters had been regularly issued until the Obama Administration discontinued the long-standing practice in 2010.

  • | Article

    If it seems like you’ve heard this before . . . you have! The U.S. Citizenship and Immigration Services (“USCIS”) has released a revised version of the Form I-9, Employment Eligibility Verification. The new form is available on the USCIS website or at THIS LINK. As of September 18, 2017, employers must begin using this new version.

  • | Article

    Now is a great time for employers to take a look at their SPDs to make sure they are in full compliance with the current regulations.

  • | Article

    Under ERISA, an employer that provides health and welfare benefits to its employees, such as medical insurance or other types of coverage, is considered to have established an "employee welfare benefit plan". Such health and welfare benefits plans provided to employees requires the employer to comply with a litany of requirements under ERISA, regardless of the size of the employer, number of employees, or whether the benefits are paid for by the employer or the employee. Often times the insurance agreements or plan summaries are deficient in satisfying the plan document requirements under ERISA.

  • | Article | Edge Magazine

    The weight of new responsibilities can be heavy, and when it comes to decisions for your child within your estate plan, thinking about the issues may be overwhelming. While planning for the future seems daunting, you need to make sure you’ve thought through the implications, made proper decisions, and worked with your advisory team to document everything properly.

  • | Article

    The sun has set on President Trump’s first “100 days” as the President of the United States. This initial period of Mr. Trump’s presidency produced a flurry of actions and executive orders affecting, among other things, the immigration policies of the United States. One such example is the executive order issued on March 6, 2017 which was intended to suspend the issuance of visas and/or entry into the U.S. of individuals from certain countries (the “Order”). Various legal challenges resulted in judicial injunctions halting implementation of the Order, but the United States Supreme Court (the “Court”) has breathed new life into at least a portion of the Order.

  • | Article

    As many are well-aware, the U.S. Citizenship and Immigration Services (“USCIS”) suspended the availability of premium processing for H-1B petitions effective as of April 1, 2017. It was initially anticipated that the suspension would be in place for a period of at least six months.

  • | Article

    President Trump’s recently released proposed budget for Fiscal Year 2018 (October 1, 2017 – September 30, 2018), titled “A New Foundation for American Greatness,” includes numerous points of interest for employers, including proposals to: cut the Depart­ment of Labor’s (“DOL”) budget; slash the budget and workforce of the National Labor Relations Board (“NLRB”); reduce the budget of the Office of Federal Contractor Compliance Program (“OFCCP”) and merge it with the Equal Employment Opportu­nity Commission (“EEOC”); implement mandatory E-Verify for all employers; and establish a federal paid family leave program.

  • | Article

    On June 7, 2017, U.S. Secretary of Labor Alexander Acosta announced the withdrawal of the DOL’s 2015 guidance on employee / independent contractor classification under the Fair Labor Standards Act (“FLSA”) (Administrator’s Interpretation No. 2015-1) and its 2016 guidance on joint employment under the Migrant and Seasonal Agricultural Worker Protection Act (“MSWPA”) (Administrator’s Interpretation No. 2016-01). Both were “informal” guidance documents, meaning that they did not substantively change the law but rather signaled the DOL’s interpretation of certain provisions of the law and its likely high-priority enforcement targets. As we reported in our July 2015 Newsflash, the misclassification guidance defined the concept of employment so broadly that “most” workers were employees under the FLSA. Similarly, in the 2016 MSWPA guidance, the DOL indicated its expansive view of the concept of joint employment. Both guidance documents were an abrupt shift away from traditional interpretations and enforcement priorities of the DOL. As a finding of joint employment or employee misclassification can subject an employer to significant penalties, this withdrawal will likely be welcomed by many employers and business advocates.

  • | Article

    Last week the House of Representatives passed the American Health Care Act (AHCA). Although at this point it is just a bill and not the law, the House bill provides insights into what the future may hold for employer plans. The House bill was passed using the budget reconciliation process, which limits debate in the Senate and allows for enactment with a simple majority of Senators rather than the usual 60-vote threshold. Budget reconciliation improves the odds (but does not guarantee) passage of the AHCA by the Senate. In a nutshell, provisions of the Affordable Care Act (ACA) that directly impact the federal budget are repealed or amended by the AHCA. Other features of the ACA, namely the benefit coverage and employer reporting requirements, are left unchanged. Below are the highlights of the House bill as it impacts employer-sponsored benefit plans.

  • | Article

    The Nebraska Supreme Court Ruling in Bergmeier v. Bergmier says yes.

    In a Nebraska divorce or separation, the husband and wife’s “marital estate” is to be equitably divided. The marital estate consists of property accumulated and acquired during the marriage through the joint efforts of the parties. Non-marital property, on the other hand, is not ordinarily divided and is instead set off the party who acquired it. 

  • | Article | Edge Magazine

    Some couples spend many months making plans for their wedding. Aside from all of the details you’ll consider for the big day, there are some important estate planning-related discussions that you should have both before and after you say “I do.”

  • | Article

    Claims processing for health care and disability plans is a routine administrative task that is often taken for granted. If the employer has a fully insured plan, the insurer handles claims. If the employer has a self-funded health care plan, usually an outside third party administrator is hired to handle claims for benefits. Either way, the employer who sponsors the plan typically depends on someone else to ensure that the paperwork is being handled correctly.

  • | Article

    All too often, employers rely on restrictive covenant agreements to provide protection in the event of an employee separation only to find out that the restrictions they put in place do not hold up to scrutiny.

  • | Article

    With the beginning of a new year and a new Presidential ad­ministration, it was a fair statement to say that change was com­ing for employers in 2017. Would the Affordable Care Act be repealed? Would the new salary basis threshold under the Fair Labor Standards Act be implemented? What changes would be in store for immigration law and employer-sponsored visas? As we approach the end of the first quarter of 2017, we are generally left with still more questions than answers.

  • | Article

    We have entered round two of the bout between President Trump’s administration and various challengers over the legality of the President’s Executive Order titled “Protecting the Nation from Foreign Terrorist Entry into the United States,” originally issued on January 27, 2017 (the “Order”). In round one, the Ninth Circuit upheld a lower court’s decision halting enforcement of the original Order during the pendency of litigation. In an effort to bypass the delayed implementation of the original Order, President Trump signed a new, scaled-back version of the Order on March 6, 2017, which is set to go into effect on March 16, 2017. Leading the second round of litigation over the new Order are Hawaii and Washington with Massachusetts, Minnesota, New York, and Oregon joining in the Washington suit with respect to the original Order. As was the case with the original Order, the new Order includes two key provisions that have the potential to affect your workforce. Click here to read the full article.

  • | Article

    As employers are well aware, the Fiscal Year 2018 H-1B cap season is in full gear. In order to be considered for one of the 85,000 coveted H-1B visas, employers must file their H-1B cap petitions during the first five business days of April (April 3rd – April 7th, 2017) requesting that employment commence on October 1, 2017. Employers historically have had the option of paying an extra $1,225 fee to request premium processing for their H-1B cap petitions if they are selected in the H-1B lottery. This guarantees a response (not necessarily an approval) from the U.S. Citizenship and Immigration Services (“USCIS”) within 15 calendar days. Click here to read full article.

  • | Article

    President Trump has directed the Secretary of Labor to re-examine the Department of Labor’s final so-called “Fiduciary Rule” to determine whether it “may adversely affect the ability of Americans to gain access to retirement information and financial advice,” and to prepare a new cost-benefit analysis of the Fiduciary Rule that focuses on potential adverse impacts on investors, retirees, and the retirement services industry. If (as anticipated) the results of this analysis indicate adverse impacts, President Trump has ordered the Department of Labor to “publish for notice and comment a proposed rule rescinding or revising the Rule, as appropriate and as consistent with law.”  Read more here: How Did President Trump Change the DOL’s Fiduciary Rule?

  • | Article

    On Friday, January 27th, President Trump issued an Executive Order titled “Protecting the Nation from Foreign Terrorist Entry into the United States.” Two days earlier, on Wednesday, January 25th, President Trump issued two other Executive Orders titled “Border Security and Immigration Enforcement Improvements” and “Enhancing Public Safety in the Interior of the United States.” Collectively, the three Executive Orders affect many aspects of the immigration system. Thus far, employment-based immigration, specifically, has been affected to a lesser extent, although that may change if President Trump signs a recently-leaked draft Executive Order. Please be aware that the situation is still fluid as practical tweaks and adjustments are being implemented and legal challenges are working their way through the courts. Below is a summary of two key provisions that have the potential to immediately affect your workforce. Click here to read full article.

  • | Article | Edge Magazine

    For many years I’ve advised clients the IRS is the worst creditor to have. Why? The IRS, like many creditors, charges interest if you do not pay the amount you owe on time. But the IRS also imposes penalties, which add up quickly and result in a much larger liability than just the income tax you owe.

  • | Article

    On January 13, 2017, the United States Supreme Court granted a request to address the question of whether employers could contractually require employees to waive the right to bring employment disputes as a class or collective action (Epic Systems Corp. v. Lewis, Docket No. 16-285). Class/collective action waivers are generally included in arbitration agreements or arbitration clauses within other employment agreements requiring the resolution of employment disputes through arbitration, rather than through the court system or administrative process. Such waivers require employees to give up their right to bring class or collective actions with other employees against the employer.

  • | Article

    Now that President Trump’s first 100 days in office has begun and his administration turns to policy and legal decisions. President Trump has stated that he plans to cut “regulations by 75 percent,” which leaves many wondering what will happen to the labor and employment regulations issued under the Obama Administration. Although it is impossible to predict with certainty, a federal law known as the Administrative Procedure Act (the “APA”) provides some guidance.

  • Regulating ERISA Fiduciary Outsourcing
    | Article | 102 Iowa L. Rev. 505
  • | Article

    As has been widely reported, on Friday President Trump issued an executive order directing that federal agencies “waive, defer, grant exemptions from, or delay the implementation of any provision or requirement of the Act that would impose a fiscal burden on any State or a cost, fee, tax, penalty, or regulatory burden on individuals, families, healthcare providers, health insurers, patients, recipients of healthcare services, purchasers of health insurance, or makers of medical devices, products, or medications” as the first official act of the new Trump Administration. In addition, the executive order directed that federal agencies “take all actions consistent with law to minimize the unwarranted economic and regulatory burdens of the Act, and prepare to afford the States more flexibility and control to create a more free and open healthcare market.”

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