Publications Archive

In the healthcare industry, maintaining medical records in an orderly and compliant fashion is vital to the care of the patient and the success of the health care provider. Missteps in this ...

In Revenue Ruling 25-21-1, the Nebraska Department of Revenue addressed the issue of how limited liability companies are treated for Nebraska income tax purposes.

The countdown is on: In 2023, three states will enact new comprehensive data privacy laws, requiring businesses to assess (1) whether they need to comply, and (2) how to accomplish ...

On January 24, 2022, the Federal Trade Commission published a notice in the Federal Register announcing the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 ...

On Tuesday, January 25, 2022, Douglas County District Court Judge Stratman issued an order denying the State’s motion for temporary injunction, upholding the Douglas County District ...

The CMS Rule is back in effect and applies to all 50 states and the District of Columbia. Although the battle in the Federal circuit courts may not be over, for the foreseeable future, all ...

Notwithstanding the fate of the federal ETS, all State Plans will continue in full force and effect unless and until updated or revised by the individual states.  

The United States Supreme Court stayed the OSHA’s ETS (for employers with 100 or more employees) but stayed the earlier preliminary injunctions on the CMS rule, allowing it to be enforced ...

As its name suggests, substantial completion is not the same as final completion. While the statutory definition of substantial completion varies from state to state, most agree that a ...

On Friday, January 7, 2022, the Supreme Court heard oral arguments regarding OSHA's ETS and CMS rule on workplace vaccinations. For now, there is no administrative stay or final decision from ...

A decision made by the Sixth Circuit on December 17, 2021 means that, at least for the time being, OSHA is cleared to move forward with enforcing the ETS against large employers as originally ...

Koley Jessen has continued to monitor the situation regarding the legal challenges to the Centers for Medicare & Medicaid Services (“CMS”) vaccine mandate. Earlier this month two U.S ...

As of December 2, 2021, two out of the three vaccine mandates called for by President Biden have been blocked nationwide, and the third has been enjoined in three states.

With the goal of imposing greater consumer protections to address surprise medical billing, the No Surprises Act was signed into law as part of the 2021 Consolidated Appropriations Act.

Arbitration provisions in contracts are sometimes enforceable even when one or both parties do not sign the contract. As a result, it is crucial that contractors and subcontractors know ...

This article examines legal objections that are commonly made during a Will contest.

On Friday, November 12, 2021, a panel of the United States Court of Appeals for the Fifth Circuit extended its stay on the enforcement of the ETS “until further court order.” The Sixth ...

Delaware Courts recently held that buyers and sellers cannot rely on contractual limitations (e.g., indemnification limitations, like survival clauses) that are obtained as a result of ...

This article, which is current as of November 10, 2021, summarizes some of the major tax provisions included in the revised proposed Build Back Better Act legislation.

Beginning November 8, 2021, fully vaccinated foreign nationals may enter the United States by air, subject to proof of vaccination and a negative COVID-19 test. For purposes of entry into the ...

On November 5, 2021, the Department of Health and Human Services (HHS) and Centers for Medicare & Medicaid Services (CMS) published the highly anticipated interim final rule requiring ...

Yesterday, the Occupational Safety and Health Administration (“OSHA”) released its highly anticipated Emergency Temporary Standard (“ETS”) regarding mandatory vaccines for ...

A concise explanation of the basic rules and issues that impact the enforceability of employment-based restrictive covenants under Nebraska law.

While the Occupational Safety and Health Administration Emergency Temporary Standards have yet to be released, the Safer Federal Workforce Task Force recently released guidance on the ...

A Q&A guide to state laws and customs on managing commercial real estate leases in Nebraska.

As administrators geared up for the start of the 2021-22 school year, school districts had until  June 30, 2021 to comply with Nebraska’s new Anti-Grooming law which requires Nebraska ...

As litigants and courts continue to grapple with the impact of COVID-19 and its variants, the rise of technology and remote attendance have enhanced the risk of sanctions.

Contractors are sometimes faced with a subcontractor’s failure to properly perform a contract and wish to terminate the subcontractor from a project. While hiring and firing “at ...

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 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 ...