Publications

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. 

Although the federal income tax treatment of PPP loan forgiveness and the deductibility of covered expenses is now settled, state income tax treatment of these two issues has not been fully ...

The D.C. Circuit Court of Appeals announced its decision January 19, 2021 to vacate the Affordable Clean Energy (ACE) Rule that was implemented during the Trump administration. The ACE Rule ...

The Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the “Economic Aid Act”) permits certain eligible individuals or entities to apply for a grant to help such ...

Apple recently announced new requirements for mobile application privacy disclosures that are meant to provide increased privacy protections for consumers. App developers providing ...

Now that we have said goodbye to 2020, many are wondering what 2021 will bring. For employers, a number of consequential changes to state law will go into effect in the new year. On the federal ...

On February 2, 2021, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger ...

Not long ago, Reuters reported that more than 5,500 commercial bankruptcies had been filed in the United States in 2020, a 33 percent increase over the previous year. Many businesses have been ...

Rain, sleet, and snow are part of life in Nebraska. While this natural precipitation is essential to crops grown in the state, it can present significant challenges at construction sites ...

California voters recently passed into law the California Privacy Rights Act (“CPRA”) which is set to take effect on January 1, 2023. The CPRA is a consumer privacy law intended to improve ...

Our FAQ addresses certain provisions of the Economic Aid Act governing the issuance of Second Draw PPP Loans.  

COVID-19-related economic turmoil has left many businesses in financial distress, forcing them to make increasingly tough calls about their future and what might occur upon their ...

On August 15, 2020, Gov. Pete Ricketts signed LB 808 into law, introducing the Uniform Trust Decanting Act (UTDA) to Nebraska. Potential uses, benefits, and risks of decanting are discussed ...

Receiving a money judgment in your favor can be a huge relief. Unfortunately, a favorable judgment by itself doesn't guarantee you will actually receive all the amounts awarded. The good news ...

On December 27, 2020, a year-end legislative package containing $900 billion in coronavirus pandemic relief was signed into law. Our article addresses the key tax provisions included in the ...

In light of the fact that it appears that a COVID-19 vaccine will soon be available, it is worth a reminder that the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act requires ...

Employers must be mindful of employment laws when making decisions related to the COVID-19 vaccination. On December 16, 2020 the EEOC issued updated guidance regarding vaccine ...

The EPA recently published updated guidance on enforcement of Clean Air Act violations relating to the use of "defeat devices" and other actions that circumvent vehicle emissions controls.

In the world of construction contracts, terms referencing an “act of God” are commonplace; reserving some circumstances in which a party will be excused for failing to fulfill its duties ...

With recent announcements that a vaccine may be available soon, employers across the country are beginning to think about how and when they can safely return to their pre-pandemic ...

On November 18, 2020, the IRS released Revenue Ruling 2020-27 relating to the non-deductibility of expenses paid with Paycheck Protection Program (“PPP”) loan funds. The Ruling may ...

Last week the Small Business Administration (the “SBA”) announced that every borrower or group of affiliates with Paycheck Protection Program (“PPP”) loans in excess of ...

There are a lot of well-run businesses. But even the best of them face risks, from time to time, that threaten their existence. Such risks often arise from events that can’t be foreseen, let ...

HHS has updated its most recent Provider Relief Fund (“PRF”) Reporting Requirements to broaden use of the funds and Nebraska offers a second round of coronavirus relief grants. 

OSHA has published COVID-19 control and prevention guidelines for employers and employees who work in the construction industry. Keep in mind these important guidelines when managing a ...

High-net-worth individuals who wish to “lock in” the use of their estate and gift tax exemption should be prepared to do so by December 31, 2020, as the upcoming presidential election ...

Exemptions related to employment information and business-to-business communications contained in the California Consumer Privacy Act of 2018 have been extended.

A recent decision by the Nebraska Supreme Court should serve as an important reminder to contractors who rely on insurance assignments for payment, that such assignment agreements must ...

As was discussed in previous Koley Jessen News Flashes, the Families First Coronavirus Response Act (the “FFCRA”) contains an elective exemption from the Paid Sick Leave and Emergency ...

On September 14, 2020, the United States Environmental Protection Agency’s (“EPA”) Region 7 office, which serves Iowa, Kansas, Missouri, Nebraska, and nine tribal nations ...

Effective October 2, 2020, U.S. Citizenship and Immigration Services will change the fees charged for most immigration benefit requests, update several of its forms, and adjust the premium ...

The fact that a trust is “irrevocable” does not actually mean it cannot be changed. This is a widely-known secret in the estate planning world. Indeed, practitioners have the luxury of ...

On August 8, President Trump issued a Memorandum directing the Secretary of the Treasury to use his authority under section 7508A of the Internal Revenue Code to defer the employee portion of ...

An overview of Nebraska's data protection laws including information on health, financial, employment data as well as other policies and requirements in the jurisdiction.

On August 10, 2020, Nebraska lifted a definitional requirement that prohibited ambulatory surgical centers (“ASCs”) from scheduling surgeries that would result in the patient being ...

On May 6, 2020, the United States Department of Education issued amendments to Title IX of the Education Amendments of 1972 (the “2020 Amendments”).  Title IX and the 2020 Amendments apply ...

The U.S. Department of Homeland Security (“DHS”) recently announced that it is extending the flexibility rules in place for Form I-9 completion until September 19, 2020. As part of the ...

Over the past several months, COVID-19 has been top of the list for issues facing employers across the country and around the world. In an effort to stem the spread of the virus, there have been ...

The Department of Health and Human Services (“HHS”) provided an update on their website regarding reporting requirements related to Provider Relief Fund payments and included ...

October 5, 2017, less than 3 years ago, the world read about the rape and sexual harassment allegations against Harvey Weinstein, bringing the Me Too movement to the forefront of American ...

Just a reminder that federal contractors must incorporate the updated Voluntary Self-Identification of Disability Form (CC-305) (the “Form”) into their applicant and human resource ...

The Court of Justice of the European Union issued a landmark ruling on Thursday, July 16 that could immediately affect businesses in the United States by challenging data transfer ...

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 ...

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.