The federal tax code (the “Code”) offers several benefits (and a few burdens) to married couples. In 1996, the United States Congress passed a statute known as the Defense of Marriage Act (“DOMA”). Under DOMA, with respect to any federal statute, a married couple meant a husband and wife; a man married to a woman. […]
Beginning in the 2014 tax year, when a taxpayer’s Adjusted Gross Income (“AGI”) exceeds a threshold amount, the taxpayer will be subject to a 3.8% tax on his or her net investment income. Net investment income includes income from a business in which the taxpayer does not “materially participate.” The section of the Internal Revenue […]
The law firm of O’Neil, Cannon, Hollman, DeJong and Laing S.C. is pleased to announce that Grant C. Killoran recently was elected by the State Bar of Wisconsin to serve a two-year term as one of its five Delegates to the American Bar Association House of Delegates. The House of Delegates is the policy-making body […]
Earlier this year, we alerted employers when the U.S. Supreme Court heard oral arguments in National Labor Relations Board v. Noel Canning, a case involving the President’s appointment of three members to the National Labor Relations Board (“NLRB”) without U.S. Senate approval while the U.S. Senate was on break. Today, Thursday, June 26, 2014, the […]
M Magazine (July 2014) just listed its “Leading Lawyers” in the Milwaukee area, and the list includes the following nine attorneys from O’Neil, Cannon, Hollman, DeJong and Laing S.C.: • Jim DeJong (Business) • Pete Faust (Corporate/Incorporation) • Carl Holborn (Estate Planning) • Grant Killoran (Health Care) • Dean Laing (Litigation) • Greg Mager (Family) […]
On June 12, 2014, the United States Supreme Court held that funds in an inherited individual retirement account (IRA) are not “retirement funds” within the meaning of the Bankruptcy Code, and therefore such funds are not exempt from creditor claims in bankruptcy proceedings. Ordinarily, when a debtor files for bankruptcy relief, his or her legal […]
Recent activity by the National Labor Relations Board (“NLRB”) suggests that the Board may overturn a 2007 landmark decision in which it held that employees have no statutory right to use their employers’ electronic communications systems for non-business purposes, including union organization and other concerted activities for the purpose of collective bargaining or other mutual […]
A number of courts have traditionally held that attendance is an essential function of most jobs and, on that basis, have found that telecommuting, or working from home, as an accommodation is not reasonable. Recently, however, the United States Court of Appeals for the Sixth Circuit departed from this traditional notion and held that an […]
Spring is finally here! Like household cleaning, it is also important to do spring cleaning in the workplace. Spring is a great time for employers to audit their human resources policies and procedures to account for recent changes in state and/or federal law and to find and correct potential problems before they turn into costly […]
