Articles & Insights

April 18, 2018

Under Iowa Code § 123.92(1)(a), a plaintiff must demonstrate that a defendant licensee or permittee, sold and served alcohol to an allegedly intoxicated person (AIP) when it knew or should have known that the AIP was intoxicated or would become intoxicated, and that the AIP's intoxication proximately caused the plaintiff's injury. Here, the Iowa Supreme Court found that where an AIP consumed three beers in the span of four hours at a licensee's establishment, evidence of subsequent intoxication alone creates an inference that the bar sold and served beer to the AIP when it knew or should have known she was or would become intoxicated.

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March 14, 2018

Earlier this year the Department of Labor announced that its final rule amending the claims procedures for plans providing disability benefits under Section 503 of ERISA will become effective April 1, 2018.

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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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March 12, 2018

Applicability of the employee-numerosity requirement in the Iowa Civil Rights Act (ICRA) to corporations.

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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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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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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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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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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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February 16, 2018

Filed: February 16, 2018 by Iowa Supreme Court (No. 17-0376)

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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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January 27, 2018

Filed: January 26, 2018 by Iowa Supreme Court (No. 16-0624)

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