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.
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.
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.
Gift planning is not simply about moving wealth. It’s about timing, structure, and compliance. The interplay between exclusions, exemptions, and advanced trust structures means professionals must stay sharp on both tax code mechanics and practical implementation. But the rules around annual exclusions, lifetime exemptions, and exceptions often create confusion. Here’s a structured breakdown on advanced estate planning.
Gift planning is not simply about moving wealth. It’s about timing, structure, and compliance. The interplay between exclusions, exemptions, and advanced trust structures means professionals must stay sharp on both tax code mechanics and practical implementation. Let’s break it down.
In Part Four of our Construction Litigation 101 series, Adams & Sullivan, P.C., L.L.O. explores why invoices, receipts, and accounting records are crucial in construction disputes. From the investigative phase to discovery, maintaining detailed documentation can make or break your case. Learn how proper record keeping can strengthen your position in litigation.