Publications

The COVID-19 pandemic is causing financial distress across industries worldwide, impacting businesses large and small. According to the American Bankruptcy Institute, in May of 2020 ...

We are continually monitoring the developments surrounding COVID-19 Coronavirus and will keep this page updated with information that we are gathering and sharing with clients. 

The U.S. Small Business Administration (“SBA”) will soon be releasing the names of all recipients of loans in excess of $150,000. According to at least one news report, this could come as ...

The SECURE Act took effect January 1, 2020 and made significant changes to retirement benefits. Because of these changes, individuals who own retirement accounts should review their ...

When an employee contracts COVID-19, one question employers are grappling with is whether the employee’s COVID-19 diagnosis will be a compensable workers’ compensation claim. The ...

The Fair Labor Standards Act allows employers in retail and service establishments to exempt certain employees paid primarily on a commission basis from overtime. Recently, the Department ...

On June 22, 2020, President Donald Trump signed a Proclamation Suspending Entry of Aliens Who Present a Risk to the U.S. Labor Market Following the Coronavirus Outbreak. The June ...

In response to the COVID-19 pandemic, the state of Nebraska has several new grant programs totaling $387 million in available funds to encourage growth in Nebraska’s economy again. This ...

For a number of years, there has been a question as to whether federal employment laws protected individuals from discrimination on the basis of their sexual orientation or gender identity ...

On June 5, 2020, the Paycheck Protection Program Flexibility Act of 2020 (the “Flex Act”) was signed into law. The Flex Act provides several amendments to the Paycheck Protection Program ...

Now more than ever, businesses need help to protect their data. In this article, Data Privacy and Security attorney Maureen Fulton addresses (1) tips to help businesses prepare for and ...

On May 19, 2020, the U.S. Department of Agriculture (“USDA”) released the final regulations for the Coronavirus Food Assistance Program (“CFAP”) and provided additional guidance ...

A resource for your company's planning - we share the presentation that was put together for our employees regarding the process and procedures that we will be following as we allow people back ...

On Friday, May 15th, the SBA released its PPP loan forgiveness application. The SBA’s stated intent with this forgiveness application is to reduce the compliance burden and simplify the ...

On May 13, 2020, the SBA issued SBA FAQ # 46 that addresses the required good-faith certification by Paycheck Protection Program (“PPP”) applicants concerning the necessity of the ...

As a reminder, the Families First Coronavirus Response Act (the “FFCRA”) became effective April 2, 2020. Accordingly, private employers with fewer than 500 employees must currently be ...

Many employers continue to grapple with the interaction between the new federal leave laws, newly enacted state and local laws, and other paid sick leave policies employers may have had in ...

On April 21, 2020, the U.S. Environmental Protection Agency and U.S. Army Corps of Engineers jointly published a final rule changing the definition of “waters of the United States” ...

On April 30, 2020, the Internal Revenue Service published Notice 2020-32 that announces that otherwise deductible business expenses funded by proceeds from a forgiven PPP loan are not ...

To provide some relief in regards to decisions affecting benefits during the COVID-19 outbreak, the Department of Labor, Treasury Department and the Internal Revenue Service published a ...

For many companies, cyber attacks and data breaches have become an inevitable part of owning and operating a business. Although a data breach response plan is always recommended for ...

As businesses begin to consider reopening their operations and returning employees to their locations and places of business, there are many things that employers must consider and ...

On Monday, April 20, 2020, President Donald Trump announced a potential “suspension of immigration” via Twitter in light of the COVID-19 pandemic in an effort to protect jobs for United ...

Our team has been tracking the various state orders regarding what is considered an essential business and the parameters of the various orders. This document is being updated when we receive ...

During this uncertain time, many employers are facing the need to make decisions regarding their workforce in order to mitigate the impact of the COVID-19 coronavirus pandemic. Employers ...

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security (CARES) Act, a $2 trillion dollar economic recovery package that offers relief to ...

Last week, health care providers that participated in Medicare during 2019 should have received an automatic deposit to the bank account that the provider uses to receive payments from ...

The CARES Act allows employers to defer the deposit and payment of the employer's share of Social Security taxes. On April 10, the IRS published updated guidance addressing FAQs related to the ...

We address the special rules for use of retirement funds and the temporary waiver of required minimum distributions which were included in the CARES Act.

On April 9, 2020, the Federal Reserve announced the preliminary details of the Main Street Lending Program enacted through the CARES Act. The program will be available to borrowers with fewer ...

On April 10, 2020, HHS announced that it will begin immediately delivering an initial $30B from the Fund as rapid relief distributions to health care providers that are currently enrolled in ...

As we adapt to the ongoing challenges posed by COVID-19, we hope you and your families are safe and healthy. The current public health crisis raises the issue of how prepared each of us is for an ...

We have identified ten items that small businesses already approved for loans under the Paycheck Protection Program (the “PPP”) should consider to help maximize the benefits of the ...

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) which, among other things, provides additional unemployment ...

This article addresses some of the common questions on the new $350 billion SBA loan program (the “Paycheck Protection Program”) included in the CARES Act. 

The outbreak of the novel Coronavirus known as COVID-19 has had a profound impact on nearly all businesses worldwide. Businesses are trying to identify and address a variety of internal and ...

On March 31, 2020, the United States Patent and Trademark Office (USPTO) announced it was using powers provided under the Coronavirus Aid, Relief and Economic Security Act (CARES Act) to ...

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law. The CARES Act is the third piece of Federal legislation designed to respond ...

This article provides an overview of especially pertinent points in the DOL’s latest guidance. As a reminder, the Paid Sick Leave and Emergency FMLA Leave becomes effective April 1, 2020.

The U.S. Environmental Protection Agency (EPA) has issued a temporary policy regarding enforcement of environmental legal obligations during the COVID-19 pandemic. The temporary policy ...

The IRS is halting some collection and audit activities until July 15 as the coronavirus pandemic spreads. The IRS has already taken some steps to ease enforcement, including suspending most ...

The U.S. Department of Labor recently published their model notice for employers, pursuant to the Families First Coronavirus Response Act (FFCRA). According to the DOL, notice of the ...

The Families First Coronavirus Response Act provides two new refundable payroll tax credits for covered employers to help reimburse them for providing leave to their employees. On March 20 ...

This update includes information on the CMS Extension of MIPS, MSSP, and other Quality Reporting Programs deadlines and waiver of penalties by the DHHS Office for Civil Rights  for HIPAA ...

This article discusses the impact of COVID-19 on loan and credit agreements and discusses the provisions in your loan documents that should be reviewed to determine if a borrower’s ...

It seems that the COVID-19 Pandemic has hit everyone, but maybe no industry is being affected more than the healthcare industry. Not only are healthcare providers affected by the same school ...

Telecommuting—also known as working from home, working remotely, or telework—is a work arrangement in which the employee works outside of the office. With the COVID-19 outbreak ...

President Trump signed the Families First Coronavirus Response Act (“HR 6201”) into law on March 18, 2020. Accordingly, Covered Employers (those with fewer than 500 employees) will ...

The ongoing spread of the COVID-19 coronavirus is continuing to cause hardship and concern for many employees and employers as organizations work to mitigate the damage the virus is causing ...

Property managers/landlords want to keep their tenants feeling safe and secure in their rental spaces. In light of the concerns of a COVID-19 pandemic, property managers/landlords should ...

There are many business issues to consider surrounding COVID-19 Coronavirus outside of the general employment issues that arise. We have put together a list of top 10 non-employment related ...

On March 14, 2020, the U.S. House of Representatives passed the Families First Coronavirus Response Act (“HR 6201”). HR 6201, expected to be approved and signed into law, currently ...

In order to achieve social distancing during the COVID-19 coronavirus outbreak, millions of employees in the United States are either already working from home, or businesses are sprinting ...

The spread of the COVID-19 coronavirus in recent weeks has caused growing concerns for many individuals and employers as organizations prepare to manage their operations in the event the ...

If you fear you may have been the victim of email hacking, here are some tips and best practices we recommend to follow in order to prevent further exposure.

For the past twenty-five years, businesses seeking to protect marks used in the United Kingdom (UK), that is, England, Scotland, Wales, and Northern Ireland, have had a choice for protecting ...

On January 28, 2020, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger ...

There are significant changes in store for the H-1B nonimmigrant visa process for this year’s cap-subject petitions that are to be filed in the coming months. On January 9, 2020, the U.S ...

Construction liens, sometimes called mechanic’s liens, are useful tools to secure payment for unpaid services and materials under a contract to improve real estate. In this article, get ...

With the new year quickly approaching, it is a great time for employers to revisit handbooks, policies and procedures to ensure they remain in compliance with constantly changing employment ...

Among the tools a contractor should have in their toolbox is the Spearin Doctrine, derived from the 1918 Supreme Court case, United States v. Spearin. This particular tool, when properly ...

Upon a shareholder's death, an S Corporation's assets do not receive a basis step-up - and unfortunately, Subchapter S does not contain a provision similar to §754, which provides entities ...

On October 23, 2019, in response to Executive Order 13847, the Department of Labor proposed new regulations for the electronic disclosure of pension plan documents. The proposal creates a ...

On October 13, 2019, California Governor Gavin Newsom signed California Assembly Bill 51 into law, which bans employers from requiring applicants and employees to enter into mandatory ...

The Fair Labor Standards Act requires that most U.S. employees be paid at not less than time and one-half their regular rate of pay for all hours worked over 40 hours in a workweek, unless the ...

Construction liens, sometimes called mechanic’s liens, are useful tools to secure payment for unpaid services and materials under a contract to improve real estate in Nebraska. What do ...

In March 2019, the IRS announced that the ruling program for section 355 distributions created under Rev. Proc. 2017-52 has been extended indefinitely. While taxpayers and practitioners ...

Over the last several years, the demand for H-2B nonimmigrant visas has exponentially increased. Because of the intense competition for H-2B visas, the technology and available staff ...

Staying in compliance with record retention requirements as an H-2B employer can often seem like a daunting task. However, such compliance is crucial, especially in the case of an audit or ...

This article provides an update on planning considerations relating to the concept of “portability” in federal estate taxes – and what new caselaw may mean for the estate planning ...

Just as caring for a family member with special needs requires extra effort, so does estate planning for families with a special needs beneficiary. There is more to consider than nominating a ...

Although perhaps not as anxiety-filled as the Return of the Jedi, the return of the "No-Match Letters" has employers on edge. Early this Spring, the Social Security Administration ("SSA ...

This Nebraska Department of Banking and Finance Interpretive Opinion is a welcome development that modernizes and streamlines Nebraska’s securities rules and regulations by providing ...

In the recent North Carolina Department of Revenue v. Kaestner Family Trust case, the U.S. Supreme Court unanimously ruled against the state of North Carolina and in favor of the ...

The EPA recently issued a formal policy to avoid federal and state duplication of environmental inspections and enforcements. The policy, Enhancing Effective Partnerships Between the EPA ...

Unless you have been hiding under a rock, you are aware that the use of social media has exploded over the past several years. Not only has social media become the go-to method for most ...