Publications

The Internal Revenue Service (IRS) has announced the cost-of-living adjustments for retirement and health and welfare benefit plans.  The changes are effective January 1, 2023.    Limit Type Current 2022 Limit New 2023 Limit Defined Contribution Retirement Plan Elective Deferral Contribution Limit $20,500 $22,500 Catch-Up Contribution Limit $6,500 $7,500 Annual […]

On October 13, 2022, the IRS issued final regulations that revise how to measure affordability under the Affordable Care Act (ACA) for purposes of an individual’s eligibility for the premium tax credit.  The final regulations are largely unchanged from the proposed regulations the IRS issued in April.  The final regulations […]

Allison Balus talks to David Kramer about what businesses need to know about class actions—what defending against a class action entails, common types of class actions over business practices, and ways to mitigate risks now for when you face a class action later. Listen here. 

REO Enters. v. Village of Dorchester, 312 Neb. 792 (2022). This case concerns a municipal ordinance the Village of Dorchester (“Village”) enacted.  Plaintiff contested a portion of the ordinance requiring a landlord to guarantee a tenant’s utility service.  The Plaintiff challenged the ordinance under several legal theories, including the prohibition […]

Lancaster Cnty. Bd. of Equalization v. Moser, 312 Neb. 757 (2022). The Nebraska Constitution requires property-tax rates and valuations to be “uniform[]” and “proportionate[].”  Neb. Const. art. VIII, § 1.  What this means in practice is that a landowner can reduce his or her tax burden, but only to the […]