by Patrick Sullivan | Mar 3, 2026 | Blog
Real estate development in Nebraska comes with major opportunities — and equally significant infrastructure costs. One of the most powerful tools available to developers is the Sanitary & Improvement District (SID), a unique legal mechanism that allows infrastructure like roads, utilities, and sewer systems to be financed through property assessments rather than upfront capital alone.
While SIDs can make large-scale residential and commercial projects possible, they are also legally complex. From district formation and bond financing to assessment structures and municipal coordination, developers must carefully navigate Nebraska’s SID laws to avoid delays, disputes, or financial risk. Working with an attorney experienced in this niche area can make the difference between a stalled project and a successful development.
by Patrick Sullivan | Feb 17, 2026 | Blog
Planning how your wealth will be transferred is about more than writing a will; it’s about protecting your legacy, minimizing taxes, and ensuring your assets benefit the people and causes you care about most. In this article, an experienced Omaha estate planning attorney shares practical wealth transfer strategies, including trusts, lifetime gifting, charitable planning, and generation-skipping techniques, to help Nebraska families plan confidently for the future.
by Patrick Sullivan | Feb 3, 2026 | Blog
With recent changes to Nebraska’s tax laws and ongoing discussions in the Legislature, it’s more important than ever to understand how estate taxes and inheritance taxes work in our state.
by Patrick Sullivan | Jan 20, 2026 | Blog
One of the most important developments in federal tax law in recent years is the passage of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. This sweeping legislative package — which touches everything from income taxes to business provisions — also brings significant changes to the federal estate, gift, and generation-skipping transfer (GST) tax system that directly affect how we plan for wealth transfer and legacy.
by Molly Moberg Miller | Jan 1, 2026 | Blog
When workplace conflicts escalate, preserving evidence becomes essential for protecting your rights. From litigation holds to Nebraska’s strict standards on spoliation, both employers and employees face significant risks when relevant information is lost—whether intentionally or by mistake. Learn what the law requires, how courts respond to missing evidence, and practical steps to safeguard your case.
