Publications

Are you a contractor having issues with obtaining payment for work performed or materials supplied for a project? If so, don’t forget about the Nebraska Construction Prompt Payment Act ...

When it comes to the federal Family and Medical Leave Act ("FMLA"), employers have long known that the devil is in the details. At its core, the FMLA requires covered employers to provide leave ...

Many employers may recall the commotion that ensued when the Obama administration issued a final rule on May 23, 2016 that substantially increased the standard salary level for workers ...

Can your business afford to pay thousands of dollars in penalties as a result of a workplace safety investigation? In December of 2018, the U.S. Department of Labor’s Occupational Safety ...

In a decision issued March 4, 2019, the U.S. Supreme Court has ruled that a party must obtain a copyright registration – rather than merely place an application on file with the U.S. Copyright ...

On February 15, 2019, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger ...

Partnership income and distribution allocations between individual partners is one area in which Section 199A should be considered when designing partner allocations. With tax returns ...

Today, 80 percent of all 94 bankruptcy court districts have a local mediation rule of some type with more on the way. Of those 80 percent, however, a dozen or so bankruptcy court districts must ...

Under the proposed regulations that were published in October 2018, however, for owners of a pass-through entity who have an eligible capital gain pass-through to them the 180-day ...

An increasing problem facing employers is the threat of class action lawsuits related to their use of background checks. In these lawsuits, plaintiffs claim that employers are violating a ...

Approximately seven months have passed since the United States Supreme Court’s decision in South Dakota vs. Wayfair, which held that a retailer without a physical presence in a state, but ...

The fiscal year 2020 H-1B lottery season is upon us, and uncertainty remains regarding the proposed regulation to tweak the H-1B lottery program. Notwithstanding the uncertainty ...

For tax years beginning after December 31, 2017, a new centralized partnership audit regime generally applies to businesses taxed as partnerships for federal income tax purposes, and, with ...

Employer-sponsored parties are a time for employers to show appreciation for their employees and are important to employee morale. However, employer-sponsored parties can also be ...

Plan sponsors and administrators have been eagerly awaiting IRS guidance on changes to the hardship withdrawal distribution rules made by the Bipartisan Budget Act of 2018 (the "Act ...

On the eve of the Fiscal Year 2020 H-1B lottery season which opens for filing on April 1, 2019, the Department of Homeland Security has published proposed regulations to tweak the H-1B lottery ...

Following the judgement made in 2016, in a lawsuit filed by Aetna against a group of San Francisco Bay Area surgery centers, questions still arise from health care providers and suppliers ...

Mike Linder, Koley Jessen’s Environmental Practice leader, presented at an environmental conference in Washington D.C. on current trends in state and federal environmental ...

The Department of Treasury and Internal Revenue Service issued initial proposed regulations, a Revenue Ruling, and draft Form 8996 and instructions for investments in qualified ...

New Internal Revenue Code Section 1400Z creates qualified opportunity funds and qualified opportunity zones. This program is designed to incentivize the reallocation of capital to ...

The United States Patent and Trademark Office (USPTO) has alerted us that unauthorized changes have been made to a number of active trademark applications and registrations as part of a ...

As CMS enhances its IT capabilities, providers must be vigilant about keeping their Medicare enrollment records up-to-date or else risk suspension or loss of their billing privileges.

As the number of states that have legalized the use of medical marijuana expands, employers are having to grapple with how they will address the questions that are likely to arise from the ...

Carve-out transactions create a path for sellers to discard businesses least aligned with core business strategies while also generating additional capital for the seller. Carve-out ...

As employers are well aware, premium processing is an optional service available for certain employment-based benefit requests which guarantees a response (not necessarily an approval ...

On August 8, 2018, U.S. Immigration and Customs Enforcement (“ICE”) raided 11 agricultural businesses and executed 17 criminal arrest warrants for business owners

and managers ...

On August 10, 2018, Massachusetts Governor Charlie Baker signed "The Massachusetts Noncompetition Agreement Act" (the "Act") into law. The Act imposes a number of new constraints on ...

For companies that have used the H-2B nonimmigrant visa program (the “H-2B Program”) over the last several years, it is understood that the demand for H-2B visas has skyrocketed. This ...

Employers are facing workplace retention challenges with increasing regularity. Whether this is the result of a shift in generational norms or a strong economy, employees seem to be more ...

It is increasingly common to see service animals in places of public accommodation, on public transit, and even in the workplace. However, the rising trend of animals in the workplace has ...

California is the first state to adopt expansive data privacy laws that provide protections to consumers and will change the way that businesses handle consumer data in every part of their ...

Attorney Generals from Nebraska, South Dakota, Missouri, Oklahoma, Texas, Arkansas, and Louisiana collectively filed an amicus brief in an Eighth Circuit Court of Appeals case, Horton v ...

Last month, Senators Elizabeth Warren (D-Massachusetts) and Cory Gardner (R-Colorado) proposed highly anticipated bipartisan legislation that would allow individual states to ...

This article briefly discusses four new laws that took effect on July 1, 2018. 

The Supreme Court announced its ruling today in the biggest sales tax case in 26 years. The ruling affects remote and online shopping by removing a limitation on a state’s ability to enforce ...

The “Tax Cuts and Jobs Act” (the “Act”)[1] amended Section 168(k) of the Internal Revenue Code to allow taxpayers to immediately depreciate or expense 100% of the cost of new and ...

Transactions for the purchase and sale of businesses are rarely all cash deals. No matter the transaction structure, the use of financing to consummate the purchase creates a new dimension ...

Consistent with Fiscal Year (“FY”) 2017, the Secretaries of Labor and Homeland Security have announced that up to an additional 15,000 H-2B visas are available for FY 2018 on a ...

The Supreme Court’s Epic decision undoubtedly favors employers who currently have, or who in the future may have, a mandatory arbitration program. However, despite what some media ...

The U.S. Citizenship and Immigration Services (“USCIS”) has announced that it completed data entry for all Fiscal Year 2019 H-1B cap-subject petitions selected in the lottery and now ...