Publications

As employee benefits attorneys, one of the most common compliance mistakes we encounter while advising clients is the employer’s failure to adopt and maintain a Section 125 plan.  Whether we are onboarding a new client or assisting a client in purchasing or selling a business, one of the first items […]

On April 26, 2024, the Department of Health and Human Services published a final rule expanding the prohibition of discrimination in health care programs or activities under Section 1557 of the Affordable Care Act (“ACA”). Section 1557 prohibits discrimination on the basis of race, color, national origin, sex, age, or […]

On April 23, 2024, Governor Pillen signed into law LB 1023, which clarified and loosened Nebraska’s strict “Convenience of the Employer Rule.” The new law directly impacts Nebraska employers’ state income tax withholding obligations for remote employees. As background, Nebraska is one of just a few states that imposes income […]

For years, Midwest refiners have converted corn into ethanol.  More recently, as regulators have pursued climate goals, ethanol has gained nationwide acceptance as an energy source that can reduce carbon emissions in the transportation industry.  We summarize three regulatory initiatives that may continue driving markets for ethanol and associated technologies, […]

On January 31, 2024, the U.S. House of Representatives passed the Tax Relief for American Families and Workers Act of 2024 (the “Act”).  See H.R. 7024, 118th Cong. (2024).  Subject to approval by the U.S. Senate, the Act would provide several significant benefits to business taxpayers, including: (1)      Extension […]