If your estate is less than $13.99 million dollars in assets, and you pass away, then under the current federal tax laws, the beneficiaries owe no federal estate tax. This limit of $13.99 million is called the “federal estate tax exemption.” The federal estate tax exemption is often called an “exemption,” but it is more accurately identified as the unified credit, which is a tax credit rather than an exemption. When you make gifts, the law calculates a hypothetical
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Divorce in Wisconsin: What Laws Apply to Me?
At Axley, we understand that divorce involves a wide range of important interests and decisions. From finances and property ownership to child-related matters, no matter what decisions you are facing, having a clear understanding of Wisconsin’s laws is crucial.
As discussed in Part I of this series: Marriage in Wisconsin: What Laws Apply to Me?, when you marry in Wisconsin you are subject to the state’s laws and marital property designations.
This continued discussion is an…
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Phantom Ownership: How to Use Phantom Units to Incentivize Star Employees
Businesses often face the challenge of attracting and retaining star employees. It can be tempting to offer star employees ownership in the business to alleviate the hardship of losing them after investing time, money, and resources into training and onboarding. The main drawback of offering ownership is potentially relinquishing some control in the business. Employers that want to incentivize and retain star employees, without relinquishing actual equity or control of the entity, should consider offering “Phantom Units” rather than…
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Avoid Confusion when Relying on Another Party’s Contract
A recent Wisconsin Court of Appeals ruling in January of 2025, highlights the issues that arise when your rights to payment depends on what happens under another party’s contract with a third party. The case involved a co-broker seeking a commission after a tenant exercised an option to purchase a property, based on a listing agreement promising payment if the option was exercised “within three years of the lease term.” Disagreement over this phrase—whether it meant three years from…
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Non-criminal Offenses Are Prohibited Basis of Employment Discrimination Under the Wisconsin Fair Employment Act
In its recent decision in Cota v. Oconomowoc Area School District, the Wisconsin Supreme Court interpreted the term “arrest record,” which is a prohibited basis of employment discrimination under the Wisconsin Fair Employment Act (WFEA), to include municipal offenses. The WFEA defines “arrest record” as “information indicating that an individual has been questioned, arrested, charged with, indicted or tried for any felony, misdemeanor or other offense pursuant to any law enforcement or military authority.” At issue in the Cota case…
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Wisconsin Supreme Court Punts on Issue of Whether Decisions of WIAA are Reviewable in Court
A 2019 state wrestling championship title has finally been decided, nearly six years after the final match. The Wisconsin Supreme Court may have resolved the dispute between the former state champion and the WIAA, but the Court’s decision leaves the future of cases against the WIAA in limbo.
What is the WIAA?
The Wisconsin Interscholastic Athletic Association (WIAA) may be a familiar term to many Wisconsinites with students who participate in high school sports, but people may not be…
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State Bar President-elect Post Goes to Stephen Sawyer
April 28, 2025 – Stephen Sawyer is the next president-elect of the State Bar of Wisconsin.
In the elections ending April 25, 2025, Stephen Sawyer earned the position of president-elect over Johanna Kirk by 1,211 votes to 1,099.
The president-elect typically serves a one-year term as president-elect before serving a one-year term as president. Newly elected officers take their posts on July 1, 2025.
Sawyer (Notre Dame 1996) is with Sawyer Law LLC in Stevens Point.
“I am very…
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Qualified Small Business Stock Points from a Recent Case
A recent United States Court of Federal Claims ruling on Qualified Small Business Stock (QSBS) under Internal Revenue Code § 1202 highlights critical concepts for obtaining gain exclusion. Here are five takeaways:
The five-year holding requirement is not flexible. Ownership begins at actual acquisition, not when rights are promised. Tracking the type and timing of issuance and transfer dates is important.
QSBS requires acquisition at “original issue” directly from the issuer. Secondary transfers, even if pre-arranged,
…
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Case Law Update: Eligibility for Back Pay Under the ADA – Nawara v. Cook County
In a recent decision, the Seventh Circuit Court of Appeals, the federal appeals court that covers matters in Wisconsin, Illinois, and Indiana, concluded disability discrimination occurs under the Americans with Disabilities Act when an employer requires an unsupported medical examination of an employee, regardless of whether the employee has or is perceived to have a disability.
Background
John Nawara worked as a correctional officer with the Cook County Sheriff’s Office. Following a series of confrontations with his co-workers in…
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Wisconsin Limits Employers From Accessing Applicants’ & Employees’ Social Media
Wisconsin law limits an employer’s ability to access employees’ personal information, and outlines specific restrictions and exceptions, which are also detailed in the Wisconsin Social Media Protection Act. This article discusses that Act.
What Restrictions Do Employers Face Under the Act?
Under the Wisconsin Social Media Protection Act, employers may not request or require employees to provide:
…
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Protecting Property Interests of Unmarried Cohabitating Partners in Wisconsin
Wisconsin has well-defined and long-standing marital property laws provided to those who choose to marry. There are even circumstances where, due to the length of the marriage and other relevant factors, a spouse’s pre-marital individual property may convert into marital property, which is subject to division in the event of divorce.
But what legal protections are afforded to unmarried individuals with respect to property rights and financial obligations?
Unmarried couples who reside together, otherwise known as cohabitators, are neither…
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5 Tips To Influence Your Child Custody Judge
Wisconsin Attorney | Random Lake, WI | Hawley, Kaufman & Kautzer S.C. (hkklawoffices.com)
Navigating a child custody case can be overwhelming, and it’s important to understand how to present your case in the most effective way possible. In this blog, I’m going to reveal five key strategies that can help you influence a child custody judge’s decision in your favor. These are not shortcuts, but proven tips that will help you communicate your arguments more effectively, challenge biases, and…
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How to Prove Domestic Violence in an Order of Protection Hearing or Custody Case: A Framework for Success
Wisconsin Attorney | Random Lake, WI | Hawley, Kaufman & Kautzer S.C. (hkklawoffices.com)
Domestic violence cases, whether in the context of an order of protection hearing or a custody case, are some of the most emotionally charged and complex matters in family law. As someone who’s been practicing for over 19 years, I can confidently say that preparation is key to winning these cases. If you don’t prepare properly, there’s a high risk of losing.
I’m Kyle Kaufman, a…
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Copyrightability & Generative AI in Music
Artificial intelligence (“AI”) is everywhere. It promises (or threatens, depending on how you view this technology) to revolutionize nearly all aspects of our lives, and some artists fear that so-called generative AI will make it even more difficult to make a living in the music industry. But before we start ringing any alarm bells, one of the first questions that needs to be answered is: Are songs created using generative AI copyrightable?
Last fall, I sat down with my…
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Welcome R. Fletcher Koch
We’re excited to welcome Attorney Fletcher Koch to Ruder Ware’s Litigation & Dispute Resolution Team. Fletcher excels at negotiating favorable outcomes by mastering the facts, identifying each party’s strengths and weaknesses, drafting persuasive briefs, and effectively advocating for our clients. Join us in celebrating his addition to the team! Learn more about Fletcher.
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State Bar Board Defers Action on Proposal for More Access to Online Court Records
Photo from September 2024 State Bar of Wisconsin Board of Governors meeting. From left: Chairperson Melodie Wiseman, Past-president Dean Dietrich, and Secretary Martina Rae Gast.March 3, 2025 –The State Bar of Wisconsin’s 52-member Board of Governors (Board) in a virtual meeting Friday, Feb. 28, approved a motion to defer action on a proposal for a pilot project to expand lawyer access to court filings on the Wisconsin Circuit Court Access (WCCA) website.
The Bankruptcy Insolvency and Creditors Rights (BICR)…
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