Publications

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 ...

If you are the administrator for a group practice, a nursing home, a surgery center, an
imaging center or another health care facility, you probably have had to respond to requests
for a ...

When drafting settlement and separation agreements with employees, California has imposed a number of requirements and restrictions that must be considered. One of these requirements is ...

Can your business shake a judgment of thousands of dollars in back wages, liquidated damages, and attorneys’ fees as a result of a Department of Labor audit or a lawsuit filed by employees ...

This year, in North Carolina Department of Revenue v. Kaestner Family Trust, the Supreme Court will address the issue of whether a trust beneficiary’s residence is sufficient for a state to ...

Do your investments have unrealized gains which you are considering “harvesting”? Or are you currently contemplating the sale of appreciated real estate or business interests?

Nebraska recently became the latest state to expressly prohibit residential contractors from rebating any portion of an insurance deductible. In this regard, the Insured Homeowners ...

In the course of administering an employee benefit plan, lots of decisions must be made. Whether those decisions are being made by an individual or a committee, the process for making the ...

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 ...

Let’s say you sue a defendant in state court for injunctive relief. The defendant then files bankruptcy and receives a discharge. Then, the state court says you can proceed, despite the ...

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 ...

New Internal Revenue Code Section 1400Z creates qualified opportunity funds (QOFs) and qualified opportunity zones. This program incentivizes the reallocation of capital to
designated ...

You can find a tutorial and a form online for practically everything, so do you really need to hire an attorney to prepare your estate plan? Here are some excuses I’ve heard from people who ...

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 ...

Most people understand trust arrangements are beneficial for their minor children. Until kids are financially mature, parents and grandparents do not want their children and ...

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 ...

What exactly is an estate plan? Webster defines “estate” as all of the things that a person owns and “plan” as something that a person intends to do. Accordingly, your estate plan sets ...

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 ...