In re Marriage of Erpelding
March 13, 2018
This case includes discussion of the following: Whether a provision waiving attorney fees in the parties' premarital agreement is an enforceable provision.
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Cote v. Derby Insurance Agency, Inc. and Kevin Dorn
March 12, 2018
Applicability of the employee-numerosity requirement in the Iowa Civil Rights Act (ICRA) to corporations.
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2017 Tax Act Update: Overview of 199A Deductions
March 6, 2018
One of the most favorable and substantial changes in the 2017 Tax Act (the “Act”) for closely held business owners is what is commonly referred to as the “pass-thru deduction.” Contrary to its common name, this deduction is not limited to pass-thru entities. This new deduction is available to sole proprietorships as well as partnerships, limited-liability companies, and S corporations. It provides a deduction of up to 20% of qualified business income.
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Shuttleworth Listed Among Top Patent Firms for 2017
March 1, 2018
Shuttleworth & Ingersoll has been added to the list of Top Patent Firms for 2017, having obtained 99 utility patents for its clients from U.S. Patent and Trademark Office (USPTO).
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Fenceroy v. Gelita USA
February 27, 2018
The Faragher-Ellerth defense and whether it constitutes a waiver of attorney-client privileged presuit investigation materials. The Court affirmed the lower court's denial of a protective order which sought to prevent the deposition and disclosure of the investigating attorney. The case was remanded for further proceedings.
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Kunde v. Estate of Bowman
February 26, 2018
This case includes discussion of the following: The failure of equitable claims of quantum meruit and unjust enrichment as a matter of law given the existence of an express agreement on the same subject. The development and history of promissory estoppel in Iowa, including inconsistency in Iowa case law with some decisions applying a “three-element test” and others applying a “four-element test.”
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Now is the Time to Review Paid Leave Policies
February 19, 2018
Under the tax act signed into law at the end of December 2017, employers that provide paid family and medical leave to their employees are entitled to a federal tax credit for a portion of those wages paid. This applies in 2018 and runs through 2019. Even though it is only effective through 2019, for now, it is a valuable tax credit to consider taking advantage of, and it may end up being extended.
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P.M. and C.M. v. T.B. and D.B.
February 16, 2018
Filed: February 16, 2018 by Iowa Supreme Court (No. 17-0376)
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Connecting the Dots from Formation to Capital
January 30, 2018
Entrepreneurs typically start businesses because they believe the product or service they are offering is either unique in the marketplace or they can do it better than existing providers. In this process, entrepreneurs often recognize the need to establish a formal business entity, but don't always appreciate that their initial choice can have a wide-ranging effect on how the company operates and grows.
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First American Bank and C.J. Land, LLC v. Fobian Farms, Inc., Hoover Highway Business Part, Inc., and Gateway, Ltd.
January 27, 2018
Filed: January 26, 2018 by Iowa Supreme Court (No. 16-0624)
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What the “Tax Cuts and Jobs Act” Means for Our Clients
December 28, 2017
On December 22, (H.R. 1), commonly referred to as the “Tax Cuts and Jobs Act”, was signed into law providing a sweeping tax reform law that substantially changes the tax landscape. The new law reflects the largest major tax reform in over three decades. We have been busy working our way through the hundreds of pages of statutory text. This comprehensive tax overhaul dramatically changes the rules governing the taxation of individual and business entity taxpayers.
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Firm Announces Toolkit for Tech Companies to Prepare for HIPAA Compliance Audits in 2018
December 4, 2017
In response to increased enforcement activity and attention on business associates and the growing need of technology companies to understand their obligations as service-providers to health care entities, Shuttleworth & Ingersoll has developed a packaged solution of legal services called the HIPAA Business Associate Toolkit.
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