Business Email Compromise (“BEC”) frauds have once again become a major threat for businesses. This method took a backseat to other more sophisticated scams for the last two years, but the scheme has been reinvigorated, once again taking center stage. The FBI issued a Public Service Announcement on May 4, […]
Publications
Nebraska Supreme Court: Lack of “Mental Disorder” Stymies Delinquent Taxpayer’s Extended Redemption Claim
Nieveen v. TAX 106, 311 Neb. 574 (2022). Tax sales are a common method for counties to recoup unpaid property taxes in Nebraska. Each county places an automatic lien on property within its boundaries for any unpaid property taxes. Neb. Rev. Stat. § 77-1901. The county can then sell its […]
S Corporation Inversion Using An “F” Reorganization
Originally Published in the Nebraska CPA Magazine Pub. 4 2022 Issue 2. Many new business owners are excited by the flow-through treatment of income and loss as well as the self-employment tax savings that can be available to entities that elect to be taxed under Subchapter S of the Internal […]
Overview of Employment Litigation
In this episode of Baird Holm Banter, David Kramer and David (Dewey) Kennison discuss what employers can expect when faced with a lawsuit. Dewey will provide an overview of the process from start to finish and highlight ways that employers can help counsel defend litigation. Listen here.
USCIS Increases Automatic Extension Period for Certain Form I-765 Employment Authorization Applicants
On May 4, 2022, United States Citizenship and Immigration Services (“USCIS”) announced a temporary final rule to increase the automatic extension period for employment authorization and Employment Authorization Documents (“EADs”) in certain categories, for up to 540 days. In effect, this rule provides an additional automatic 360-day extension on top […]

