By: Jacqueline L. Messler Do you have a friend or family member who is that pet owner? Expensive toys. Over the top sweaters. Facebook or Instagram account filled solely with pet pictures. Maybe you are that pet owner if you are reading this article. It’s ok. I have a professional reason to care about estate…
Read Full Article
By: Mark G. Kmiecik On January 18, 2019, the IRS issued notice 2019-07 outlining a proposed revenue procedure, whose purpose was to address the uncertainty over whether a rental real estate enterprise is a “trade or business” under Section 199A of the Internal Revenue Code. To mitigate this uncertainty, the proposed revenue procedure provides for…
Read Full Article
By: Todd Farris, Ted A. Warpinski and Christopher M. Meuler Steadfast Insurance Company v. Greenwich Insurance Company, 2019 WI 9, decided by the Wisconsin Supreme Court on January 25, 2019, adds fire to the ongoing debate among insurance coverage counsel about the consequences of an insurer’s breach of the duty to defend. Does the decision…
Read Full Article
By: Shane T. Roeber The White House is nearing approval of a regulatory change that would allow pre-dispute arbitration agreements in nursing homes participating in Medicare or Medicaid. On January 30, 2019, the White House Office of Management and Budget (OMB) began the review of a final rule (first published June 8, 2017) that would…
Read Full Article
By: Erin E. Kaprelian and Joseph S. Heino On January 22, 2019, the U.S. Supreme Court handed down its decision in Helsinn Healthcare S.A. v. Teva Pharmaceuticals Inc. The Helsinn case asked whether a sale of an invention to a third party, where the third party is required to keep the invention confidential, places the invention “on…
Read Full Article
By: Michael Van Someren and Danielle S. Snyder A sale-leaseback transaction is a type of transaction in which an operating company that owns its own real estate, either directly or through a related entity, sells the underlying real estate to a third party real estate investor and enters into a triple-net lease with the investor. …
Read Full Article
By: Timothy J. Feldhausen Clients often ask if the terms of an existing contract can be amended if all the parties agree to the revision. Contracts are amended all the time. Circumstances change. Business parties evolve and priorities shift. As long as all the parties agree to the change, you can “chart a new course”…
Read Full Article
By: Michael Van Someren and Daniel A. Kaminsky The limited liability company tends to be the entity of choice for commercial real estate owners due to limited liability protection, structure flexibility, and pass through income and taxation. A traditional ownership structure in which a sponsor assembles investors to acquire, develop, and manage a real estate project…
Read Full Article
Litigation attorneys, Christopher Meuler and Ted Warpinski, authored a post for the American Bar Association’s Environmental and Energy Litigation Blog. Their blog post, The Boundaries of State Assumption of Wetland Permitting Authority Get Tested, discusses the pros and cons of a delegation program authorized by section 404(g) of the Clean Water Act (CWA). Click here to read the blog…
Read Full Article
By: Katharine G. Shaw The IRS has released adjusted dollar limits for employer-sponsored retirement and welfare plans, as well as for individual retirement vehicles, effective as of January 1, 2019. Most of these limits have been increased for the coming calendar year. In addition, the Social Security Administration increased the taxable earnings wage base to…
Read Full Article
