The North American Free Trade Act (“NAFTA”) authorizes citizens of Mexico and Canada to enter the United States, temporarily, to engage in business activities at a professional level. To qualify and obtain a TN Visa, individuals must have at least a baccalaureate degree or the requisite credentials, which is deemed necessary to be successful to...

Enacted in 1967, the Age Discrimination in Employment Act (“ADEA”) was, in part, an outgrowth of the civil rights movement.  Congress had been informed that age discrimination occurred not because of any dislike or animus towards older workers, as is the case with other forms of discrimination, but because of “inaccurate stereotypes about older workers’...

Whether you are a producer looking to expand your operations without buying additional facilities, or a farmer approaching retirement and considering renting your hog barns out, the following are key terms that should be addressed in any barn lease: Correctly Identify Parties. Make sure the person signing the lease actually owns both the barn and...

In a June 27, 2018 opinion, the Wisconsin Supreme Court overruled a Milwaukee County Circuit Court judge, a state appellate court, and a 2005 Wisconsin Supreme Court Decision when it held that caps on non-economic damages are constitutional in medical malpractice cases. This 5-2 decision is the latest result of a long-standing constitutional battle in...

The Tax Cuts and Jobs Act (the “Act”) made effective on December 22, 2017 repealed the old section 199 of the Internal Revenue Code of 1986 (the “Code”) which used to provide for an income tax deduction equal to approximately 9 percent of the “qualified production activities income” from the taxpayer’s domestic production (“DPAD”) subject...

I. THE DISCHARGE A. The notion of a “fresh start” is one of the three fundamental philosophical tenets of the Bankruptcy Code. 1 B. The concept of the “fresh start” is premised on the notion that in most instances a debtor ought to have a second chance with a clean slate free of personal liability...

The Tax Cuts and Job Act of 2017 is the most dramatic change to the U.S. Tax Code since 1986. This wide-reaching, complex tax reform passed in such a hurry at the end of 2017 that many business owners, including farmers, are still trying to figure out what the law’s impact will be on their...