Publications Archive

On September 13, 2021, the House Ways and Means Committee released proposed legislation that includes a host of tax increases focused on high-income individuals and corporations. Given the ...

An exploration of the benefits and effectiveness of mandated mediation and why despite its controversial nature, it is an effective dispute-resolution tool.

President Biden announced a new plan to increase the number of vaccinated Americans during his September 9, 2021 press conference. The President's plan applies to large employers, federal ...

Craig Benson and Nick O'Brien discuss Charitable Remainder Trusts and tax-efficient strategies using CRTs in the July/August 2021 issue of the Nebraska CPA

On July 19, 2021, the Office of the California Attorney General provided the public with information about enforcement practices related to the California Consumer Privacy Act of 2018 ...

To comply with the Colorado Privacy Act, businesses will need to provide consumers with clear privacy notices and conduct data protection assessments for any personal data processing that ...

A discussion of the growing trend of physicians moving out of independent practice, focusing on the reasons behind the trend and identifying ways that physicians can still remain ...

For both the homeowner and homebuilder, it is important to understand when the clock may run out to file a claim for any construction issues. This “clock” is referred to as the “statute of ...

On June 10, 2021, the U.S. Department of Labor’s Occupational Safety and Health Administration released an emergency temporary standard to protect healthcare workers who continue to ...

On June 4, 2021, the European Commission issued long-awaited new versions of the Standard Contractual Clauses (“SCCs”) for businesses to utilize in arranging cross-border data ...

Jeff Schaffart and Nick Bjornson review two tax proposals that could significantly change the transfer tax system in our country and why taxpayers may wish to consider accelerating capital ...

If you own or manage a business, you may find yourself in the position of being served with court documents asking for information on one of your employee’s wages.

The CFPB recently approved a new rule which requires landlords who wish to evict a tenant for non-payment of rent to send a notice informing the tenant of the additional protections that are in ...

The COVID-19 pandemic has affected nearly every corner of our lives for well over a year – and employer provided group benefits have not been immune! 

The difference between a “design specification” and a “performance specification” is a commonly overlooked nuance that contractors must take into account as they attempt to ...

The prevention and reduction of accidental releases at industrial and chemical facilities remains a high priority for the U.S. Environmental Protection Agency. A recent settlement over ...

Businesses need to do very little to create a trademark. However, businesses need to put in a little more effort to protect a trademark. Here is what every business should know about trademarks ...

As society returns to “normal,” employers should evaluate the potential tax consequences of permitting or requiring employees who live in other states to work from home.

A Q&A guide to commercial real estate laws for owners and purchasers in Nebraska.

As every experienced general contractor and subcontractor knows, getting paid for your work is sometimes more difficult than the work you were contracted to perform. Part of this difficulty ...

Another state has enacted a consumer data privacy act with extraterritorial implications. The Virginia Consumer Data Protection Act (“CDPA”) was signed into law by Governor Ralph ...

On March 1, 2021, the Ecodesign Directive entered into force across the European Union. This Directive implements certain “right to repair” legislation, which sets out rules on ...

As the COVID-19 vaccines become more readily available, many employers are considering offering incentive programs that offer additional paid time off, gift cards, etc. in order to ...

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 ...

A Q&A guide to commercial real estate leasing law for landlords and tenants in Nebraska.

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 ...

A Q&A guide to real estate finance law for borrowers and lenders in Nebraska.

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 ...