Publications

The use of earnout provisions in M&A purchase agreements is currently at a 5-year high, increasing from a rate of 13% in 2018 to 21% in 2022, according to SRS Acquiom 2023 Deal Terms Study.

On November 1, 2023, the New York Department of Financial Services adopted the long-awaited amendment to the Cybersecurity Regulation at 23 NYCRR Part 500. The Amendment significantly ...

Here are six key contract provisions that GenAI providers should consider when incorporating GenAI into their products and services. 

If you have fully used your combined gift and estate tax exemption in prior years, the increase from 2023 to 2024 allows you to make additional lifetime gifts to avoid or reduce estate tax.

The recent Executive Order on the Safe, Secure, and Trustworthy Development and Use of Artificial Intelligence marks a major step toward the regulation of AI development and use in the U.S.

Over the next few months, religious observances and traditions may take center stage. Employers must correctly understand and effectively implement rules for responding to employee ...

The U.S. Environmental Protection Agency (“EPA”) in Region 7 which covers Nebraska, Iowa, Kansas, and Missouri, recently reached a settlement agreement with BG Products Inc ...

On October 10, 2023, the California Governor signed Senate Bill 362, also known as the Delete Act, into law. In this article, we explain key components of the Delete Act and its potential ...

After years of signaling their intent, the FTC and the DOJ have begun to make good on their promises to more heavily regulate private equity transactions.

Explore the implications of Article 29-K of the New York Public Health Law, which introduces new requirements and regulations for temporary healthcare staffing agencies in the state.

On October 10, 2023, the Drug Enforcement Administration and the Substance Abuse and Mental Health Services Administration published the Second Temporary Rule, extending telemedicine ...

The trend to mandate pay transparency in job postings continues in state and local legislatures, with Illinois joining the growing list of states and localities jumping into this arena.

Don Swanson analyzes the U.S. Court of Appeals for the Eighth Circuit's ruling in In re: Topp, shedding light on interest rate determinations for debtors in bankruptcy plans.

On September 11, 2023, Delaware Governor John Carney signed the Delaware Personal Data Privacy Act into law. The Delaware Act will go into effect on January 1, 2025.

The Nebraska Department of Revenue (NDOR) released forms on September 1, 2023, to implement Nebraska's new pass-through entity tax (PTET) law, which may affect 2023 filings. The NDOR has ...

Discover the new Form I-9, enabling E-Verify employers to virtually inspect identity and work authorization documents for new hires. Plus, access top E-Verify compliance tips.

Explore essential contract considerations for customers of Generative AI solutions. Uncover 5 key factors to evaluate before contracting and leveraging GenAI.

Learn how to navigate loyalty program laws in California and Colorado to ensure compliance. Understand opt-in requirements, data disclosure, and penalties for effective customer ...

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 ...

In the May/June issue of the Nebraska CPA, James Tews and Nick O'Brien concisely outline the adjustments to Nebraska's inheritance tax regulations due to LB310.

In the July/August issue of the Nebraska CPA, Jeff Schaffart and Nick Bjornson discuss Nebraska's recent enactment of a pass-through entity tax (PTET) law, signed into law on May 31, 2023.

Learn about USCIS's revised Form I-9, including remote document examination for E-Verify employers. Changes effective August 1, 2023.

European Commission's adopted adequacy decision for EU-U.S. Data Privacy Framework enables seamless data transfers between EU/EEA and certified U.S. organizations. Effective July 11 ...

The FTC has proposed a rule to ban employment-based non-compete clauses. The rule aims to except non-competes between buyers and sellers in certain sale-of-business transactions. 

In a final rule published June 5, 2023, CMS withdrew previous COVID-19 Health Care Staff Vaccination regulations requiring staff at Medicare- and Medicaid-participating facilities to be ...

Texas, Florida, and Oregon are the latest states to join the growing landscape of data privacy laws.

Employers will have until August 30, 2023, to perform all required physical examinations of identity and employment eligibility documents for those hired on or after March 20, 2020, who have ...

Senate File (SF) 3035, signed into law by Minnesota Govenor Tim Walz on May 24, 2023, brings significant changes to various employment-related laws in the state. 

Tech startups should have legal counsel pay attention to these 10 commercial contract terms that routinely create issues for companies in the years following the startup phase.

On May 31, 2023, Governor Jim Pillen signed LB754 into law. LB754 adds a retroactive to 2018 pass-through entity tax, or PTET, law.

In the March/April issue of the Nebraska CPA, discover key strategies CPA firms can utilize to safeguard clients' data & minimize liability for cyberattacks.

One of the most challenging but important aspects of managing a construction business is ensuring you get paid for your hard work. Follow our five recommendations to ensure a steady cash flow.

In May of 2023, the Federal Reserve raised the target federal funds rate to 5.00%-5.25%, which has increased borrowing costs and decreased returns to investors. The symptoms of higher ...

Comprehensive state data privacy laws show no signs of slowing down in 2023. Indiana, Washington, Montana, and Tennessee join the ranks of the other six states that have passed consumer data ...

Washington lawmakers intend for “My Health, My Data Act” (the "Act") to close existing gaps in health data privacy protections, provide citizens with greater control over their health ...

Beginning January 1, 2024, approximately 32 million business entities in the United States will be required to disclose certain information related to each entity’s ownership to FinCEN.

On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act (“Act”). Among other provisions, the Act contained two amendments that expand federal ...

The United States Department of Labor (“DOL”) released an opinion letter on February 9, 2023 (the “Letter”) clarifying covered leave for overtime-eligible employees under the ...

A business may experience significant change when it receives an investment from a private equity firm and becomes a private equity backed portfolio company (“PortCo”). Many private ...

In 2022, the Nebraska Supreme Court clarified the time limit for filing a lawsuit against those responsible for a failed product supplied in a construction project. The Court's decision also ...

To provide better protection for consumers' proprietary network information ("CPNI") and enhance the federal data breach rule, the Federal Communications Commission ("FCC") has issued a ...

The Iowa Legislature unanimously passed a comprehensive data privacy bill set to expand the protection of the personal data of Iowa consumers. 

Proposed biometric data privacy bills are currently active in nine states. Businesses with customers or employees in those states should monitor these bills as they progress through the ...

In the January/February issue of the Nebraska CPA, Nick Bjornson and Nate Patterson highlight four areas, aside from risk allocation, Nebraska advisors should consider when reviewing and ...

NLRB finds the inclusion of confidentiality, non-disparagement requirements in severance agreements to be an unfair labor practice.

Many Nebraska business owners could benefit from the enactment of a proposed pass-through entity tax (PTET) law. Discover how in this opinion piece by Tax Practice Chair, Jeff Schaffart.

Although a certificate of insurance may on its face appear to show that a subcontractor has insurance coverage, if the COI is inaccurate or incomplete, a general contractor could be left ...

The HSR thresholds for 2023 increased by 10.3% from the 2022 amounts, based on the change in gross national product during 2022.

In the November/December issue of the Nebraska CPA, Employment and Labor attorney, Erin Schroeder, provides a wage and hour update that recaps three things to know from 2022.

This ten-part article series provides an overview of critical considerations when developing or updating your form on-premise software license agreement.

On January 8, 2023, the Federal Trade Commission (“FTC”) published a proposed rule that would prohibit employers from utilizing non-compete clauses in the employment context and ...

There are many ways to improve upon form software license agreements. The final part of our ten-part series focuses on remedies. 

New guidance has been issued from the Department of Health and Human Services (HHS), in the form of FAQs, outlining the enforcement policy for certain Good Faith Estimate (GFE) requirements ...

There are many ways to improve upon form software license agreements. Part nine of our ten-part series focuses on Intellectual Property

Don Swanson provided Expert Analysis for Law360's Bankruptcy publication breaking down a Wisconsin bankruptcy ruling that sets bad policy for debtor liability.