Filed Under: Foundations & Nonprofits Law
IRS Form 990, 990-EZ, and 990-N Filing Deadlines for Fiscal Year 12/31
The deadline for filing IRS Form 990, 990-EZ, and 990-N for fiscal year 12/31 organizations that are either tax-exempt or have an application for tax-exempt recognition pending with the IRS is midnight on May 16, 2022. If you have questions for a member of the Foundations and Nonprofits team, please call us at (608)256.0226.
Filed Under: Trust & Estates Law
SECURE Act Proposed Regulations
On February 14, 2022, the Treasury Department issued proposed regulations to provisions under the SECURE Act pertaining to retirement benefits and individual retirement accounts. The proposed regulations provide new rules that, if adopted, would have significant implications for certain retirement and estate plans. These new rules would impact the amounts and timing of minimum and […]
Filed Under: Employment & Labor Law Government Law Municipal Law
New Screening Tools and Compliance Obligations for Wisconsin Law Enforcement Agencies
Wisconsin law enforcement agencies have new tools to screen applicants for officer jobs as of November 7, 2021, which is the effective date of 2021 Wisconsin Act 82. A covered agency is any governmental unit of the State of Wisconsin or a political subdivision of the state that employs one or more law enforcement officers, […]
Filed Under: Election & Political Law
Stafford Rosenbaum’s Election and Political Law Attorneys File Lawsuit to Protect “Democracy in the Park” Events
September 30, in the late afternoon, a group of eligible voters in Madison filed a lawsuit in Dane County Circuit Court seeking a declaration from the court that the return of absentee ballots to the City of Madison Clerk’s Office at “Democracy in the Park” events is and will be consistent with Wisconsin election law. […]
Filed Under: Appellate Law Election & Political Law
Stafford Rosenbaum’s Election and Political Law Team Obtains Ruling Protecting Voting in Wisconsin
On September 21, 2020, Judge William Conley of the U.S. District Court for the Western District of Wisconsin issued an opinion and preliminary injunctions in four consolidated cases that will protect the rights of registered Wisconsin voters to cast their votes in the November 3, 2020 general election. Stafford Rosenbaum LLP Attorneys Jeff Mandell and […]
Filed Under: Business Law Government Law
COVID-19 Client Alert: U.S. DOJ Urges Public to Report COVID-19 Fraud
On March 20, 2020, Attorney General William P. Barr urged the public to report suspected fraud schemes related to COVID-19 (the Coronavirus) by calling the National Center for Disaster Fraud (NCDF) hotline (1-866-720-5721) or by e-mailing the NCDF at disaster@leo.gov. Last week, Attorney General Barr directed all U.S. Attorneys to prioritize the investigation and prosecution […]
Filed Under: Business Law
COVID-19 Client Alert: FDIC and Treasury Department Warn of Increase in Fraudulent Activity
On March 18, the Federal Deposit Insurance Corporation (FDIC) warned that amidst the anxiety surrounding COVID-19, there has been increased fraudulent activity by imposters pretending to be FDIC representatives in order to access personal account information. The scams involve a range of communication means including emails, phone calls, letters, text messages, faxes, and social media. […]
Filed Under: Trust & Estates Law
The SECURE Act
The SECURE (Setting Every Community Up for Retirement Enhancement) Act which was signed into law in late December makes wide ranging changes effecting IRAs, 401(k)s and other qualified retirement plans and retirement plan beneficiaries. The provisions in the Act may require changes to existing estate plans and will necessarily shape future plans. Some of the […]
Filed Under: Uncategorized
Court Must Adjudicate the Merits before Transferring Properties to Trust Over Owner’s Objection
In City of Milwaukee v. Choudry, 2018AP1693 (Dec. 27, 2019), the Wisconsin Court of Appeals reversed a circuit court order transferring the defendant’s properties into a trust. The appellate court held that, because the trial court never made a final judgment on the merits of the case, it lacked authority to impose a remedy. Starting in […]
Filed Under: Uncategorized
Are You Ready? Reminder: New White-Collar Exemption Rule is Effective January 1, 2020.
Under the Federal Fair Labor Standards Act (FLSA) “white collar” exemption, employees are exempt and not entitled to overtime if: (1) a “duties” test establishing that the employees are executive, administrative or professional employees as defined by federal rules is met; (2) employees are paid on a salary or fee basis; and (3) employees are […]
Filed Under: Appellate Law
Wisconsin Supreme Court Procedural Orders Limit Circuit Court Authority To Issue Injunctions
The Wisconsin Constitution grants circuit courts the power to “issue all writs necessary in aid of [their] jurisdiction.” Wis. Const. art. VII, § 8. And the Legislature has expressly authorized circuit courts to issue injunctions. Wis. Stat. §§ 813.01, 813.02. Yet, in two unsigned and unpublished procedural orders issued this past spring, the Supreme Court […]
Filed Under: Government Relations
Court of Appeals, District II, Upholds Town’s Denial of CUP for Cell Tower
In Eco-Site LLC et. al. v. Town of Cedarburg, 2019 WI App 42, the Wisconsin Court of Appeals, District II affirmed the Town of Cedarburg’s authority to deny Eco-Site LLC’s conditional use permit application to build a cell tower. After a full discussion of the information and issues, the Town Board denied Eco-Site’s application on […]
Filed Under: Appellate Law Litigation Municipal Law
Public Records Requests: Form Matters
Wisconsin’s Public Records Law requires officials to provide “the greatest possible information” in response to public records requests. Wis. Stat. § 19.31. In Lueders v. Krug, the Wisconsin Court of Appeals, District II, clarified that this mandate requires officials to provide electronic copies of materials if electronic copies are requested. In June 2016, Bill Lueders emailed […]
Filed Under: Appellate Law Litigation
Right to Appeal an Order on a Motion to Compel Arbitration: Wisconsin Supreme Court Makes It Final
Buried in many modern contracts (from standard construction industry contracts to employment agreements, and from consumer contracts to mortgages and leases) are agreements to arbitrate any existing or future disputes. These arbitration provisions may appear innocuous, but, when a subsequent dispute develops between the contracting parties and one party prefers to be in court, a […]
Filed Under: Appellate Law Business Law Litigation
Supreme Court Finds Unexpected Difference between Corporations and Limited Liability Companies
In Marx v. Morris, 2019 WI 34, the Wisconsin Supreme Court interpreted the Wisconsin LLC Act in an unexpected way. Specifically, Marx held that LLC members may bring suit in their capacity as members, instead of on behalf of the LLC, against other members, even when the harm alleged is primarily to the LLC. This deviates from corporate […]
Filed Under: Appellate Law
Supreme Court to Decide if Prohibition on Sex Discrimination covers Sexual Orientation/Identity
The U.S. Supreme Court has announced that it will hear three cases addressing whether discrimination on the basis of sexual orientation and transgendered status constitutes discrimination “because of sex” and therefore prohibited under Title VII. The Court agreed to hear two of the cases together to resolve a split in the U.S. Circuit Courts as […]
Filed Under: Uncategorized
NLRB Further Defines Concerted Activity
The National Labor Relations Act protects employees—even those in non-union workplaces—engaged in protected concerted activity for the purposes of mutual aid and protection. But what does “concerted” activity mean? A recent National Labor Relations Board decision, Alstate Maintenance, 367 NLRB No. 68, helps define the contours of the term. In Alstate, the employer provided skycap services at an airport. […]
Filed Under: Family Law
Changes Likely to Wisconsin Child Placement and Support Laws
In 2018, Stafford Partner, Tiffany Highstrom, was appointed to the Wisconsin Legislative Council’s Study Committee on Child Placement and Support. The Committee includes legislators and citizens with special knowledge on a given subject. Committees are often tasked with drafting legislation, which they then present to the Council. If a majority of the Council approves the […]
Filed Under: Business Law
Wisconsin Issues Emergency Rule Implementing Wayfair Requiring Internet Sellers to Collect Sales Tax
On September 6, 2018, the Wisconsin Department of Revenue (“WDOR”) issued Emergency Rule 1819 requiring out-of-state internet sellers to collect and remit Wisconsin sales taxes if the seller’s sales or number of transactions exceed the substantial nexus thresholds upheld by the U.S. Supreme Court in its June 21, 2018 decision in South Dakota v. Wayfair, […]
Filed Under: Business Law
Listing Contracts: Sellers Beware
Under Wisconsin’s standard listing contract forms, a seller may owe a commission to a broker even if the sale of the property does not close. However, a well-drafted contract can change that, should a seller so desire. Listing contracts. Many sellers believe a broker’s commission is earned only upon the closing of the sale of […]
