By Anthony J. Steffek Recent news stories discussed a Wisconsin company that began offering employees the opportunity to have microchips implanted in their hands, with such chips being used to swipe into the building, pay for cafeteria meals, etc. These stories made me think of the myriad of concerns that could arise upon execution of such a chip...
By Michael Van Someren & Joseph E. Tierney, IV When a real estate transaction closes in Wisconsin there is a transfer fee that must be paid to the State of Wisconsin which is equal to 0.3% of the purchase price. Additionally, the sale price is factored into the assessed value of the real estate. Unfortunately, this often means that after...
By: D|K's Health Care Team On November 24, 2017, the Centers for Medicare & Medicaid Services (“CMS”) announced an 18 month moratorium on certain enforcement remedies for specific Phase 2 nursing home regulations that became effective on November 28, 2017. The moratorium reflects a 6-month extension of the June 2017 moratorium and is for the...
By Timothy J. Feldhausen & Ryan M. Spott On November 27, 2017, Governor Walker signed into effect 2017 Wisconsin Act 77, which creates a new category of Wisconsin corporation, the “benefit corporation.” This new business entity provides an avenue for businesses to pursue profits and at the same time strive to fulfill a socially responsible...
By Robert W. Burns Two recent cases serve to highlight important differences between the obligations employers face under federal and Wisconsin disability discrimination laws. Wisconsin employers need to be cautious and take those differences into account when making employment decisions. In Severson v. Heartland Woodcraft, Inc., a case decided...
By Mark G. Kmiecik & Danielle Snyder Fadel The new partnership audit rules under the Bipartisan Budget Act of 2015 (the “BBA Rules”) are scheduled to go into effect on January 1, 2018 for partnerships with a calendar year. The BBA rules signal a marked change in the way entities that are classified as partnerships for federal income tax...
By Ann M. Rieger & Jacqueline L. Messler While recent news reports focus on the potential for tax change as result of the introduction of the “Tax Cuts and Jobs Act” in the House on November 2, 2017, the IRS continues its job of administering existing law. Under the current rules, several key gift and estate tax exclusions are adjusted for...
By Ann M. Rieger Since the start of the new administration, there has been much speculation regarding potential tax law changes. Below is a comparison of revisions proposed by President Trump on the campaign trail, the House of Representatives in the House blueprint known as the “Better Way for Tax Reform,” and the Tax Cut and Jobs Act proposal...
By Ryan M. Wiesner The Wisconsin Court of Appeals recently upheld Wisconsin’s right-to-work law in its September 2017 decision in International Assoc. of Machinists District 10 and its Local Lodge 1061 v. State of Wisconsin, 2017 WI App 66. The decision is seen by some as a victory for Wisconsin workers, while others consider it a defeat for...
By D|K's Labor and Employment Team 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, 2018. Most of these limits have been increased for the coming calendar year. In addition, the Social Security Administration increased the...
