Publications

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 ...

Is your ERISA plan bonded or insured? Is there a difference? Why does it matter? This article addresses a compliance requirement that is often misunderstood–the fidelity bond requirement ...

Price maintenance is an important part of many companies’ strategies, especially those attempting to promote and brand themselves as a producer of high quality goods. While there are ...

The U.S. Citizenship and Immigration Services (“USCIS”) has announced that it conducted a lottery on April 11, 2018, to randomly select enough H-1B cap-subject petitions to exhaust the ...

No matter where your business is located or operating, if your company suffers a data breach you may have legal compliance and reporting obligations or face possible fines and lawsuits. With ...

Negotiating the terms and conditions of a commercial real estate lease can be a laborious process. Depending on the nature of the lease, the parties involved and the proposed use of the ...

In the digital age, it is the nightmare scenario for any business: the dreaded data breach. Every other week, it seems as though another high-profile company has fallen victim to cyber ...

Your customers, business partners, and maybe even your own employees may be asking you whether you are ready for the “GDPR.” You may also be receiving contracts from your business ...

On March 23, 2018, President Trump signed into law the Consolidated Appropriations Act, 2018 (H.R. 1625) to fund the government until September 30, 2018. Included within the 878 page law is a ...

As employers are well aware, the Fiscal Year 2019 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 ...

Section 1061 of the Internal Revenue Code, added by the “Tax Cuts and Jobs Act” (hereafter simply referred to as the “Act”)[1], imposes a new three-year holding period for gains ...

The U.S. Citizenship and Immigration Services (“USCIS”) announced today, March 1st, that it conducted a lottery yesterday, February 28th, to randomly select enough H-2B cap-subject ...

Recent updates to the Department of Health and Human Services Office of Inspector General (OIG) "Work Plan" indicate that OIG has taken an interest in the utilization of certain ...

The Office of Inspector General ("OIG") recently published Advisory Opinion No. 17-03 reminding us that DMEPOS suppliers that have "consignment closet" arrangements with health care ...

The Business and Labor Committee of the Nebraska Unicameral heard testimony this month on a number of bills that would have various implications for Nebraska employers if ultimately signed ...

The Department of Labor issued regulations that revise the ERISA claims procedure regulations for employee benefit plans that provide disability benefits with an effective date of April 1 ...

A column on estate and financial planning for everyone.

It is not uncommon for a related or “friendly” party to desire to make a loan at a lower interest rate than what is available in an arms-length transaction on the open market.

As the composition of the National Labor Relations Board (the "Board") shifts due to vacancies that have been filled by the new Presidential administration, there has been a noticeable trend ...

On January 26, 2018, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger ...

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 ...

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 ...

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 ...

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 ...

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 ...

Businesses taxed as partnerships should consider amending their applicable partnership agreements or limited liability company operating agreements to address these new rules and avoid ...

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 ...

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 ...

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. 

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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

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

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 ...

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 ...

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 ...

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.

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 ...

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 ...

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 ...