LDM Corporate Law Forum
Structuring Buy-Sell Agreements for Farmers, Ranchers & Other Business Owners Post Connelly v. United States
In Connelly v. United States,1 the Eighth Circuit Court of Appeals (which includes Nebraska) ruled that life insurance proceeds received from company-owned life insurance (COLI) following the death of a shareholder must be considered a corporate asset in valuing the shares of the corporation’s stock held by the estate of [...]
What to Do if You Believe Your Property Tax Valuation is Too High
Beginning in June, the final valuation for properties in Nebraska will be released. After the final valuation are released, the window for protesting the valuation begins, and it runs through July 1st. The valuation of property is important to taxpayers because it is the bases that is used to determine [...]
AI: Powerful Collaborators, but Not Managers
So warned IBM in 1979 in its internal training materials. 45 years later, artificial intelligence, at least in the news, cannot be escaped. From OpenAI’s ChatGPT large language model, to Midjourney’s text-to-image generator, the Internet abounds with tools that claim to be able to perform tasks that, until quite recently, [...]
Corporate Transparency Act: What You Need to Know
Congress passed the Corporate Transparency Act (CTA) to capture more information about the ownership of specific business entities operating in the United States. The CTA accomplishes this by requesting business entities that are deemed "reporting companies" to provide "beneficial ownership information" to the Financial Crimes Enforcement Network (FinCEN). Starting January [...]
What to Do if You Believe Your Property Tax Valuation is Too High
Beginning in June, the final valuation for properties in Nebraska will be released. After the final valuation are released, the window for protesting the valuation begins and ends July 1st. The valuation of property is important to taxpayers because it is the bases that is used to determine a [...]
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Experienced legal professionals discussing legal issues related to businesses.