Publications

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 […]

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.

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 […]

Effective May 1, 2022, the U.S. Department of Homeland Security (“DHS”) and U.S. Immigration and Customs Enforcement (“ICE”) announced an extension of the COVID-19 flexibility for in-person compliance with requirements for completing a Form I-9. Set to expire April 30, 2022, DHS extended the ability to inspect Form I-9 documentation […]

On April 5, 2022, the IRS issued proposed regulations that would revise how to measure affordability under the Affordable Care Act (ACA) for purposes of an individual’s eligibility for the premium tax credit. As background, under the ACA, the IRS imposes excise taxes (i.e., the employer mandate penalty) on applicable […]