The U.S. Department of Labor recently changed the rule governing the obligation of private-sector employers and third-party consultants (including attorneys) to report “arrangements or agreements” between them where “an object” of the consultant’s/attorney’s services is to persuade employees in the exercise of their rights to be represented by a union […]
Publications
The IRS Speaks—No Tax Exemption for Non-Medicare ACO
Since the passage of the Affordable Care Act in 2010, many ACO organizations have been established by hospitals and health systems to meet the triple aim of the statute—lower cost for individuals, improving access and quality, and improving population health. Their participating providers consist both of health system-employed physicians and […]
Practitioner’s Insight – Nebraska’s Historic Tax Credit Program
Beginning in 2015, the Nebraska Job Creation and Mainstreet Revitalization Act provides $15 million in state historic preservation tax credits annually. The credit is equal to 20 percent of eligible expenditures incurred for improvements to qualifying historically significant real property. The credit is limited to a $1 million tax credit […]
SCOTUS Holds Omaha Indian Tribe Has Jurisdiction Over Pender Retailers
Nebraska v. Parker, 136 S. Ct. 1072 (2016). The Omaha Indian Tribe asserted jurisdiction over the Village of Pender, Nebraska, by subjecting Pender retailers to a liquor ordinance that required liquor licenses, imposed sales tax on liquor sales, and fined violators. Pender and Pender retailers sued members of the Omaha […]
Request for Notice of Sale in Trust Deed Did Not Apply to Senior Lienholder
First Neb. Educators Credit Union v. U.S. Bancorp, 293 Neb. 308 (2016). U.S. Bank filed a trust deed on real property in Nebraska in 2006. First Nebraska filed a trust deed on the same property in 2007. The First Nebraska trust deed contained a clause requesting notice of default and […]