- January 14, 2020
The potential tax-saving opportunities afforded by 2017 Wisconsin Act 368 are now available to partnerships with respect to their 2019 taxable years (and the upcoming 2020 filing season) – meaning potential tax savings for their owners. Thomas J. Nichols and James W. DeCleene discuss the act and its tax implications.
- December 20, 2019
- December 5, 2019
- Everything Old Is New Again: Tracing the Origins of What Constitutes the "Field of Health" for Purposes of Code Sec. 199ASeptember 4, 2019
The term "specified service trade or business" ("SSTB") for purposes of Code Sec. 199A means any trade or business “which is described in section 1202(e)(3)(A) (applied without regard to the words 'engineering, architecture,') or which would be so described if the term 'employees or owners' were substituted for 'employees' therein."
- Shareholder Michael Cohen’s Article “A Perilous Decision: Steadfast Explains an Insurer's Duty to Defend in the Multi-Insurer Context (and the Damages Available Against a Breaching Insurer)” Featured in the Wisconsin Civil Trial JournalAugust 21, 2019
Shareholder Michael Cohen recently co-authored an article for the Wisconsin Defense Counsel’s Wisconsin Civil Trial Journal, Summer 2019 Edition titled, “A Perilous Decision: Steadfast Explains an Insurer's Duty to Defend in the Multi-Insurer Context (and the Damages Available Against a Breaching Insurer).”
- Attorney April Toy Authors Article Titled “Implicit Bias and the Gender Leadership Gap” for the Marquette University Law School Faculty BlogJune 11, 2019
Attorney April Toy, a member of Meissner Tierney's commercial litigation practice group, authored an article for the Marquette University Law School Faculty Blog titled, “Implicit Bias and the Gender Leadership Gap.”
- December 27, 2018
Included among the bills just passed by the Wisconsin legislature was new 2017 Wisconsin Act 368, https://docs.legis.wisconsin.gov/2017/related/acts/368. This Act contains provisions, which were sponsored and championed by Sen. Howard Marklein, a certified public accountant, that allow pass-through entities (S corporations, as well as partnerships, limited liability companies and other entities treated as partnerships under the Internal Revenue Code) to elect to be taxed at the entity level.
- Attorney Randy Brotherhood's Article, “The EU’s New General Data Protection Regulation: Implications for U.S. Businesses” Published by The State Bar of WisconsinOctober 12, 2018
The State Bar of Wisconsin’s Business Law Blog recently published an article authored by Meissner Tierney shareholder Randy Brotherhood entitled “The EU’s New General Data Protection Regulation: Implications for U.S. Businesses.”
- Attorneys Tom Nichols and James DeCleene Co-author Article “Investing in Qualified Wisconsin Businesses: A Closer Look” for the State Bar of WisconsinOctober 1, 2018
President and shareholder Tom Nichols and attorney James DeCleene recently co-authored an article for the State Bar of Wisconsin's Inside Track publication titled "Investing in Qualified Wisconsin Businesses: A Closer Look."
- Attorney Dieter Juedes’ Article “The Breaching Defender? — Navigating Wisconsin’s Breach of Duty to Defend Jurisprudence When an Insurer Provides a Defense” is Featured in the Wisconsin Civil Trial Journal, A Publication of the Wisconsin Defense CounselAugust 27, 2018
Attorney Dieter Juedes, recently authored an article for the Wisconsin Defense Counsel’s Wisconsin Civil Trial Journal, Summer 2018 Edition titled, “The Breaching Defender? — Navigating Wisconsin’s Breach of Duty to Defend Jurisprudence When an Insurer Provides a Defense.”
- July 1, 2018
You may have read an article that one of us wrote eight years ago for the Journal of Passthrough Entities, entitled “Code Section 1202 Stock: Fool’s Gold or Worse for Most Taxpayers.”
- June 12, 2018
The General Data Protection Regulation, also known by the acronym “GDPR,” is a sweeping new privacy law that strictly regulates what businesses must do to protect the electronic personal data of their European Union (EU) customers. The GDPR has enormous ramifications for businesses around the world, including those located in the United States, if they have any customers in the EU — even if it’s just a single person who purchased a product or service over the Internet.
- Attorney Adam Tutaj Authors Article “Tax Treatment of Settlements and Judgments in Employment Law Claims – Some Examples” for the State Bar of WisconsinJune 7, 2018
Shareholder Adam Tutaj, a member of the State Bar of Wisconsin's Taxation Law Section, authored an article for the Labor & Employment Law Blog titled “Tax Treatment of Settlements and Judgments in Employment Law Claims – Some Examples.”
- May 18, 2018
Shareholder Randal Brotherhood, currently Chair of the Business Law Section of the State Bar of Wisconsin and a member of the State Bar Section Leaders Council, has been elected to the position of SLC Representative to the Legislative Oversight Committee, for a two-year term beginning July 1, 2018. By virtue of this position, Mr. Brotherhood will succeed to the position of Vice Chair of the State Bar Section Leaders Council on July 1, 2020, and thereafter to the position of Chair of the Section Leaders Council on July 1, 2022.
- April 24, 2018
In this article, you will get insight into the current estate planning environment in Wisconsin and the changes that have made it better. By “better,” I mean that people who are engaged in estate planning right now have far more freedom in design than they have had in the past. For the most part, this improved environment is attributable to recent changes to the federal estate and gift tax (a 40% tax on property gifted during life and owned at death), but not exclusively. Some important and helpful changes have been made in Wisconsin.
- April 10, 2018
An emerging topic in insurance coverage litigation circles is insurance coverage for cyber loss. This article explains what exactly cyber loss is and the evolution of claims for cyber loss, from claims under traditional liability policies, leading up to the creation of new coverages that are specifically tailored to cyber loss.
- April 1, 2018
On December 22, 2017, P.L. 115-97, originally branded “The Tax Cuts and Jobs Act” (the “Act”), was enacted into law.1 The Act was passed through “budget reconciliation”—a process whereby spending and revenue legislation can be passed by a simple majority in the Senate without the risk of filibuster.
- March 27, 2018
One issue that frequently arises in commercial litigation is the application of the economic loss doctrine. Generally speaking, the economic loss doctrine is a legal defense that prevents contracting parties from pursuing tort claims against one another for commercial losses associated with a transaction. The damaged party is limited to its contractual claims. The classic example where the economic loss doctrine comes into play is when the purchaser of a product seeks to hold the manufacturer or seller of the product responsible for any economic losses associated with the product’s deficiencies.
- Attorney Tom Nichols Quoted in Tax Notes Today Article “Decisions to Revoke S Corp Elections Not Just About the Rates”March 21, 2018
Attorney Tom Nichols was recently quoted in a Tax Notes Today article titled “Decisions to Revoke S Corp Elections Not Just About the Rates.” In it, Tom is quoted and advises regarding the new importance of tax-free sale treatment of section 1202 stock after the passage of the Tax Cuts and Jobs Act (TCJA).
- March 14, 2018
I am often asked, “What measures can an insured take to make sure their insurance claims will be covered or paid?” Whether a claim is made under a business policy or a policy covering personal assets such as a homeowners, renters, or automobile policy.
- February 27, 2018
Under our free enterprise system, employees frequently leave their employment to work for a competitor or start a new competing venture. Questions often arise about whether an employee may be deemed to have breached their duty of loyalty owed to his or her employer by taking certain preparatory steps, while still employed, to compete with his or her employer after termination. A related issue has to do with whether an employee or a former employee may be deemed to have breached a non-compete agreement by taking such preparatory measures. I have addressed the issue of the validity of non-compete agreements more generally in my video entitled, Enforceability of Non-Compete Agreements in Wisconsin. This article will focus more on how the law views certain steps taken by an employee while still employed to prepare to compete after employment.
- Attorney Tom Nichols Quoted in The Wall Street Journal Article “Pass-Through Businesses Are Rethinking Their Status in Wake of Tax Law”February 23, 2018
Attorney Tom Nichols was recently quoted in The Wall Street Journal Article titled “Pass-Through Businesses Are Rethinking Their Status in Wake of Tax Law”.
- February 13, 2018
The elements for a successful trademark infringement claim have been well established under both federal and state law. Overall, an aggrieved trademark owner—let’s call him the “senior trademark owner”—must show that the use of its trademark by another business has created a likelihood-of-confusion about the origin of the senior trademark owner's products. To do this, the senior trademark owner must first show that it has developed a protectable right in its mark and that it began using it in commerce first. It must then show that the junior party's trademark is likely to cause confusion, mistake or deception by erroneously creating the impression that junior party's products are those of the party owning the senior mark.
- Piercing the Corporate Veil in Wisconsin: When Individuals May be Held Personally Responsible for Business LiabilitiesJanuary 31, 2018
One of the primary reasons business owners choose to organize their business as a corporation or limited liability company is so they are not held personally liable for claims made against the business. The insulation of business owners and managers is known as “limited liability.” Like most states, the general rule on limited liability in Wisconsin is that corporations and LLC’s are legal entities separate and distinct from the individuals who own and manage them.