- Feb. 6, 2017
President Trump has directed the Secretary of Labor to re-examine the Department of Labor’s final so-called “Fiduciary Rule” to determine whether it “may adversely affect the ...
- Feb. 1, 2017
On Friday, January 27th, President Trump issued an Executive Order titled “Protecting the Nation from Foreign Terrorist Entry into the United States.” Two days earlier, on Wednesday ...
- Edge Magazine, Feb. 2017
For many years I’ve advised clients the IRS is the worst creditor to have. Why? The IRS, like many creditors, charges interest if you do not pay the amount you owe on time. But the IRS also ...
- Jan. 30, 2017
Now that President Trump’s first 100 days in office has begun and his administration turns to policy and legal decisions. President Trump has stated that he plans to cut “regulations by 75 ...
- Jan. 30, 2017
On January 13, 2017, the United States Supreme Court granted a request to address the question of whether employers could contractually require employees to waive the right to bring ...
- Regulating ERISA Fiduciary Outsourcing102 Iowa L. Rev. 505, 2017
- Jan. 24, 2017
As has been widely reported, on Friday President Trump issued an executive order directing that federal agencies “waive, defer, grant exemptions from, or delay the implementation of any ...
- Jan. 20, 2017
On January 19, 2017, the Federal Trade Commission (“FTC”) announced the annual changes to the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”) pre-merger ...
- Jan. 6, 2017
Historically, Internal Revenue Service (“IRS”) enforcement regarding misclassifying partners as employees has been relatively lax. Recent guidance focused on this issue, however ...
- Edge Magazine, Dec. 2016
‘Tis the season for giving, so here are five things you should know about the gift tax:
- Dec. 20, 2016
As employers are well aware, the Form I-9 is used to verify the identity and employment authorization of individuals hired for employment in the United States. A revised Form I-9, dated ...
- Dec. 20, 2016
On December 13, 2016, President Obama singed the 21st Century Cures Act into effect that provides welcome relief to small employers concerning health reimbursement arrangements. As ...
- Nov. 23, 2016
In a stunning development, a federal district court in Texas has issued a nationwide injunction blocking implementation of the new salary basis rule under the Fair Labor Standards Act ...
- Nov. 23, 2016
In a similar development to the DOL’s salary basis rule, the U.S. District Court for the Eastern District of Texas also issued a nationwide injunction halting implementation of certain ...
- Edge Magazine, Oct. 2016
As the saying goes, “death and taxes” are some of the few certainties in this life. In the case of the federal estate tax, the rate is high: 40%. This means you may be leaving your ...
- Oct. 27, 2016
The Nebraska Supreme Court recently issued an important, taxpayer favorable ruling in Stewart v. Nebraska Dept. of Rev.[1] In Stewart, the court ruled that the federal “economic ...
- The Nebraska Lawyer, Oct. 23, 2016
When doing sophisticated estate and wealth transfer planning for a high net worth client, there may be no more effective weapon in the estate planner’s arsenal than the “grantor ...
- Sept. 30, 2016
For employers, the cost of noncompliance with the Immigration and Nationality Act ("INA") has always been high, but it just got higher as a result of recent adjustments for inflation. In the ...
- 49 Creighton L. Rev. 625, 2016
- Edge Magazine, Aug. 2016
An agent under a durable financial power of attorney (“POA”) is appointed by you to act on your behalf with regard to your property, business, and financial affairs. Your agent is legally ...
- Aug. 26, 2016
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- 2016
- Aug. 1, 2016
- “Clunk Goes the Switchblade: The Nebraska Court of Appeals Offers a Refresher on Search and Seizure in Public Schools”Nebraska School Law Reporter , July 2016
- June 30, 2016
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The nature of the stock options must be understood in order to properly factor them into the marital estate, and the concept of vesting and maturity are important. Vesting relates to when the ...
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- Edge Magazine, April 2016
You’ve worked hard to get here…you’ve made a conscious effort to save for retirement, start college savings funds for your children and stick to your financial plan. But does your ...
- March 25, 2016
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- Iowa State University, Jan. 6, 2016
Regrets exist, for many farmers and bankers from the 1980s Farm Crisis days, over opportunities-lost.
The regrets often arise like this: the ag economy has been good but is declining. During ...
- Dec. 18, 2015
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- Nov. 25, 2015