Publications

On September 28, 2024, Governor Newsome signed a number of bills concerning artificial intelligence (AI) into law.  Among those laws were two particularly affect the right to privacy as it applies to AI. AB 1008[1] (Personal Information and AI Systems – effective January 1, 2025) This bill amended the California Consumer […]

Section 77-201 of the Nebraska Revised Statutes directs county assessors to assess all real property in Nebraska at its actual value for taxation purposes.  Section 77-1359 carved an exception into that language, directing county assessors to assess agricultural land at seventy-five percent of its market value.  This drove down the […]

On September 6, 2024, the U.S. Department of Labor (“DOL”) issued a News Release updating its cybersecurity guidance from 2021 and confirming the guidance applies to all ERISA plans, including, in particular, health and welfare benefit plans (as well as all retirement benefit plans). As background, in 2021, the DOL […]

On August 19, 2024, the Internal Revenue Service (“IRS”) released Notice 2024-63 which offers clarification on the requirements for employer-matching contributions to retirement plans for qualified student loan payments (“QSLPs”).  SECURE 2.0 Background QSLPs were introduced by the SECURE 2.0 Act of 2022 (the “Act”) and are permitted for plan […]

Nieveen v. TAX 106, 317 Neb. 425 (2024) and Cont’l Res. v. Fair, 317 Neb. 391 (2024) Under Nebraska’s tax sale statutes, a county takes an automatic lien on property within its jurisdiction for property taxes.  If a taxpayer is delinquent in paying property taxes, the county can sell the lien through a […]