The IRS has announced the 2023 cost-of-living adjustments for health savings accounts (HSAs) and high-deductible health plans (HDHPs): HSA Contribution Limits – the 2023 annual HSA contribution limit is $3,850 for individuals with self-only HDHP coverage (up from $3,650 in 2022), and $7,750 for individuals with family HDHP coverage (up […]
Publications
Nebraska Supreme Court: Lis Pendens Protects Buyer’s Right to Acquire Real Estate by Court Order
Wilkinson Development, Inc. v. Ford & Ford Investments, 311 Neb. 476 (2022). This case concerns dueling purchase agreements, each obligating Ford & Ford Investments (“Ford”) to sell the same parcel of commercial real estate in Dawson County, Nebraska. Ford first entered into a purchase agreement with Wilkinson Development, Inc. (“Wilkinson”) […]
Commercial Credit Facilities – Borrower Considerations
In this episode of Baird Holm Banter, David Kramer is joined by Aaron Johnson to discuss considerations for corporate borrowers as they negotiate and execute commercial loans. Listen here.
Why Employers Should Consider Doing a Wage & Hour Audit
In this episode, David Kramer and Allie Balus discuss the basics of wage and hour law and why employers should consider undertaking periodic wage and hour audits to ensure compliance and strengthen its defenses. Listen here.
Sine Die: Nebraska Legislature Concludes a Busy 2022 Session
The 2022 session was a year of significant appropriations, particularly for large-scale water projects. It also brought about new environmental laws. We summarize these, and other laws of interest, below. The Second Regular Session of the 107th Nebraska Legislature adjourned sine die last week on April 20, 2022. That marked […]

