On March 7, 2017, the Nebraska Department of Revenue issued guidance on the use of state historic tax credits by owners of pass-through entities. The Nebraska Job Creation and Mainstreet Revitalization Act (the “Act”) established tax credits for applicants to rehabilitate historically significant property. The guidance under the Act provides […]
Publications
MOON Notices Have Been Required Since March 8, 2017
On March 8, 2017, Medicare hospitals and critical access hospitals (“CAH”) were required to begin giving notices to Medicare patients who remain in observation bed status for more than 24 hours. The Notice of Observation Treatment and Implication for Care Eligibility Act (NOTICE Act) was adopted in August 2015, establishing the Medicare […]
Taking Advantage of Low Interest Rates
For just the second time in the past ten years, on December 14, 2016, the Federal Reserve increased its key interest rate by 0.25 percent, and it appears poised to do so several more times this year. Many are wondering if there are steps to be taken regarding their estate […]
105th Nebraska Legislature Bill Introduction
March 8, 2017, is Day 43 of the 1st Session of the 105th Nebraska Legislature. The full body has achieved very little, but committee hearings are in full swing. Here is a list of recent or upcoming relevant committee hearings and our positions on behalf of our clients: Tax Increment […]
Federal District Court Issues Nationwide Preliminary Injunction on OCR’s Interpretation of “Sex” Under Section 1557
On December 31, 2016, U.S. District Court Judge Reed O’Connor granted the plaintiff’s motion for preliminary injunction in their challenge to the definition of “sex” under the Office for Civil Rights (OCR) Section 1557 final regulations. The practical effect of Judge O’Connor’s ruling is that any current steps that covered […]

