The Financial Crimes Enforcement Network, an executive agency of the U.S. Treasury Department (“FinCEN”), is imposing stricter regulations on non-financed transfers of residential real estate. Beginning March 1, 2026, certain parties must report to FinCEN regarding transfers (1) of residential real property; (2) without financing; (3) to a legal entity […]
Publications
Expanded Regulation of Biometric Data
As we approach the start of the 2026 legislative session, one topic we will be closely monitoring is proposed legislation for the protection of biometric information. As many states, including Nebraska, have adopted comprehensive data privacy laws, more prescriptive laws pertaining to the collection, use, and protection of biometric information […]
Beware the Oracle Java Audit
Oracle’s Java is a programming language and development platform used across virtually all sectors, from tech giants like Amazon and Google, to local hospitals and schools. Oracle advertises that Java helps reduce costs, shortens development timeframes, drives innovation, and improves application services. It turns out, however, that downloading and using […]
An Update as to Standing in Data Breach Class Actions
Recently, the Fourth Circuit[1] addressed whether plaintiffs affected by a data breach suffered by an insurance company had Article III standing to pursue their claims. The decision is significant because many of the current class actions settle quickly before discovery begins in an effort to avoid the costs of discovery. […]
Mandatory Roth Catch-Up Contributions: Are You Ready?
One of the many significant changes to retirement plans under the SECURE 2.0 Act of 2022 is that catch-up contributions for high earners must be designated as Roth. While the IRS previously delayed implementation of these mandatory Roth catch-up contributions, no further relief has been granted, and employers and service […]

