Publications

Last week, the Nebraska Department of Revenue published a summary of the numerous tax changes resulting from the most recent Nebraska Legislative Session. Income Tax The maximum individual and fiduciary income tax rate was reduced to 6.84%, which will take effect January 1, 2023.  The corporate maximum tax rate was […]

Unanticipated support from a key legislator expands the likelihood of the recently proposed Inflation Reduction Act (the “Act”) passing through the Senate.  Among other goals, the Act aims to increase tax revenue by targeting particularly wealthy individuals and entities.  The Act’s advocates argue that increased tax revenue can be used […]

The Opportunity Zone Investment Program (the “Program”) was authorized by the 2017 Tax Cuts & Jobs Act (“TCJA”) as a mechanism to stimulate economic development in certain low-income community population census tracts designated as Opportunity Zones (“OZs”) by providing tax incentives to investors.[1] Congress intended to create three main incentives […]

In this episode, Hannah Fischer Frey and Morgan Kreiser join David Kramer to discuss equity compensation alternatives for all types of employers and businesses. Hannah and Morgan have seen an increase of equity compensation arrangements by employers in an effort to attract and retain key employees, directors, and management. Tune in to […]

In this episode of Baird Holm Banter, David Kramer and Jeremy Hollembeak discuss an increasingly popular, international feature of U.S. law called “1782 Actions” (so-named because they are authorized by Section 1782 of title 28 of the United States Code).  1782 Actions allow parties to proceedings before courts or tribunals […]