One of the most important aspects of a commercial lease is apportioning the maintenance and repair responsibilities for the leased premises. Maintenance and repair responsibilities vary greatly based on the type of lease, design of the leased premises, and negotiating power of the landlord and tenant. At the outset, it is important to appreciate the […]
The recent world-wide coronavirus outbreak has, thus far, had a fairly limited impact in the U.S. However, health officials believe that it’s not a matter of “if” the U.S. has an outbreak of the virus, but “when.” The CDC has stated that the “[d]isruption to everyday life may be severe,” which could include schools being […]
President Trump unveiled a budget proposal for the 2021 fiscal year. Of note, the income tax and estate tax cuts provided in the Tax Cut and Jobs Act of 2017 which are scheduled to expire on January 1, 2026, are being extended in this proposal to 2035. This includes the increased estate tax exemption of […]
The “Setting Every Community Up for Retirement Enhancement” Act (the SECURE Act), signed into law by President Trump on December 20, 2019, pointedly changes many requirements for employer-provided retirement plans, IRAs, and other tax-favored savings accounts. While some of the provisions of the SECURE Act may provide taxpayers with great tax savings opportunities, not all […]
O’Neil, Cannon, Hollman, DeJong & Laing is pleased to announce that Attorney Christa Wittenberg was recently elected as a shareholder of the firm. Christa has been with the firm since 2014 as a member of the Litigation Practice Group. She assists businesses and individuals with prosecuting and defending a variety of civil litigation matters. Her practice includes […]
When Denver Broncos owner Pat Bowlen died in June 2019, he left behind a professional football franchise valued at more than $2.5 billion. The validity of his trust, wherein he named one of his seven children as chief executive after he passed, is being fought over in court by his children. After Bowlen’s death, his […]
Companies that have entered into arrangements (1) to pay deferred compensation to key employees (including owners), or (2) to provide employee benefits specifically for apprentices or trainees should immediately determine whether a “top-hat filing” is required, and, if so, whether it has been properly filed with the Department of Labor. Two very recent legal developments—increased […]
Grant Killoran, Christa Wittenberg, and Chris Keeler of O’Neil, Cannon, Hollman, DeJong & Laing’s Litigation Practice Group recently presented at the State Bar of Wisconsin/Pinnacle’s “Annual Constitutional Law Symposium 2019” in Pewaukee, Wisconsin. Attorney Killoran was the Chair of the symposium and presented on Third Amendment issues. Attorney Wittenberg moderated and presented as part of a panel discussion […]
Recently, the Merit Shop Contractor magazine featured Attorney Joseph Gumina’s safety article on construction contractor compliance with OSHA’s fall protection standard (29 C.F.R. § 1926.501). In his article, Attorney Gumina discusses the general requirements of OSHA’s construction industry fall protection standard. Despite the simple requirements of the standard, OSHA’s fall protection standard continues to be the most frequently cited […]
