Publications Archive

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 ...

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 ...

A recent case issued by the Nebraska Supreme Court has estate planning and family law attorneys talking. The case is Stephens v. Stephens, 297 Neb. 188, 899 N.W.2d 582 (2017), and the result ...

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 ...

A Grantor Retained Annuity Trust is a planning tool that you may use to transfer assets to your beneficiaries with little, or possibly no, wealth transfer tax costs. The primary benefit of a ...

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 Tax Cuts and Jobs Act was signed into law on December 22, 2017, doubling the amount a taxpayer may leave to his or her beneficiaries without paying the federal estate tax. However, this is one ...

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 ...

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 ...

Smart gift planning includes combining a donor’s charitable intent with income tax efficiency. As a donor, you want to assure you are maximizing your gifts to your favorite charities ...

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 ...