Publications

On August 19, 2024, the Internal Revenue Service (“IRS”) released Notice 2024-63 which offers clarification on the requirements for employer-matching contributions to retirement plans for qualified student loan payments (“QSLPs”).  SECURE 2.0 Background QSLPs were introduced by the SECURE 2.0 Act of 2022 (the “Act”) and are permitted for plan […]

Nieveen v. TAX 106, 317 Neb. 425 (2024) and Cont’l Res. v. Fair, 317 Neb. 391 (2024) Under Nebraska’s tax sale statutes, a county takes an automatic lien on property within its jurisdiction for property taxes.  If a taxpayer is delinquent in paying property taxes, the county can sell the lien through a […]

As previously discussed in this newsletter, the end of the Chevron Doctrine brought about by the Supreme Court’s Loper Bright Enterprises v Raimondo decision set up the health care industry for a seismic shift.  With much of true “health law” being found in regulatory and subregulatory guidance, it was more […]

The HIPAA Privacy Rule to support Reproductive Health Care Privacy (“Reproductive Health Care Rule”) went into effect on June 25, 2024, and compliance with most of the Final Rule is required by December 23, 2024.  One of the most significant aspects of the Reproductive Health Care Rule in terms of […]

In mid-September 2024, Instagram announced major changes to its privacy measures for users of the social media platform that are 17 and under. With recent focus on children’s privacy online, including the suit brought by attorneys general last year against Meta, Instagram has seemingly responded to these pressures with this […]