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Member Articles


Nebraska PTET Law Now Easier -- Plus “Big Beautiful” Federal Tax Changes to Know

For Nebraska business owners who operate a pass-through entity in Nebraska, an S-corporation or partnership, there’s good news on the income tax front. Nebraska recently enacted LB647, making it easier for Nebraska bus ...

Balancing AI Efficiency with Human Judgment in M&A Due Diligence

Mergers and acquisitions are high-stakes endeavors requiring meticulous due diligence to assess risks, opportunities, and compliance. Traditionally, this process has been labor-intensive, involving teams of lawyers porin ...

Corporate Transparency Act Reporting Obligations Reinstated (Again)

On February 18, 2025, the last remaining injunction preventing enforcement of the Corporate Transparency Act (“CTA”) was reversed by the federal judge in Texas who originally issued the injunction. Shortly after the ...

Corporate Transparency Act Reporting Obligations Remain Suspended Despite Recent Order by Supreme Court

On January 23, 2025, the Supreme Court of the United States issued an order to lift the injunction on the Corporate Transparency Act (“CTA”) that was reinstated by the 5th Circuit Court of Appeals on December 26, 202 ...

Managing Risk On Construction Projects: The Benefits of Price Escalation Clauses

Imagine two contractors, both managing the construction of new office buildings along Omaha’s Dodge Street. A sudden global event causes material prices to skyrocket. Contractor A, without a price escalation clause in ...

Conservation Easements and Their Ability to Incorporate Agriculture Production

Conservation easements have become a popular tool to preserve over 3.4 million acres of agricultural land, offering a way to protect farmland while supporting personal and societal goals. These easements help maintain ru ...

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