Amundsen Davis

On July 3, 2025, Congress passed the One Big Beautiful Bill Act (“OBBBA”). This legislation was officially signed into law on July 4, 2025, and makes permanent a number of provisions first introduced in the 2017 Tax Cuts and Jobs Act (TCJA). Below are some of the highlights from the OBBBA as they pertain to estate planning and personal tax strategies.
Gift and Estate Tax Exemption
Under the TCJA, the estate and gift tax exemption amounts were increased, with


Continue Reading Tax Changes Under the OBBBA Relevant to Estate Planning

In a significant development for U.S. trade policy, on February 20, 2026, the Supreme Court ruled that the Trump administration’s use of the International Emergency Economic Powers Act (“IEEPA”) to impose (1) overly broad worldwide reciprocal tariffs and (2) fentanyl/penalty/ immigration-related tariffs on China, Mexico, and Canada was unconstitutional.

As a result of that decision, the Supreme Court reaffirmed the Court of Appeals for the Federal Circuit (“CAFC”) decision, and kicked the case back to the Court of International
Continue Reading The Supreme Court of the United States Strikes Down Trump Administration’s Use of Emergency Commerce Law to Impose Broad Tariffs

There is a growing circuit split between the Third and Fifth circuits over whether employers can block National Labor Relations Board (NLRB) proceedings while raising constitutional challenges. The disagreement centers on the Norris-LaGuardia Act (NLGA), a nearly century-old law designed to keep federal courts out of labor disputes, which is driving one of the biggest fights in labor and employment law at the moment. With two circuits now at odds, Supreme Court review is increasingly likely and the question


Continue Reading Can Employers Block NLRB Proceedings? What the Circuit Split Means for Your Organization

Many experts in the commercial transportation industry are bracing themselves for continued increase in cargo theft in 2026.  A recent federal case highlights the increasing sophistication of cargo thieves and high stakes.

On January 16, 2026, the Department of Justice of the Southern District of Indiana announced the arrest and sentencing of six individuals connected with an organized theft ring and responsible for a multi-million dollar cargo heist. The group responsible carried out at least 14 separate cargo thefts
Continue Reading Combatting Cargo Theft and Organized Crime: Strategies for Trucking and Logistics Companies

A new wave of litigation under the Illinois Biometric Information Privacy Act (BIPA) has emerged, zeroing in on a technology many employers now routinely use: AI-powered meeting transcription and note-taking tools. In recent months, plaintiffs have filed class actions alleging that vendors like Fireflies.AI collect and store “voiceprints”—unique biometric identifiers derived from speech—without providing the written notice, informed consent, or transparent retention and destruction policies BIPA demands.
Continue Reading Employers Beware: Uptick in BIPA Lawsuits Targeting AI Note-Taking Software

Over the past year, escalating protective tariffs have prompted many domestic and foreign medical device manufacturers to reach out for assistance with duty-free entry of their products into the U.S.

In many cases, relief is available under the little-known international agreement, the Nairobi Protocol, formally known as the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials.
How the Nairobi Protocol Provides Duty-Free Entry
The U.S. implements the Nairobi Protocol through special provision of the


Continue Reading How to Qualify Medical Devices for Duty-Free Import Into the U.S.

Limited IRS guidance is here, but should your organization jump in or wait?

JPMorgan Chase, BlackRock, and Charles Schwab have already announced they will match the federal government’s $1,000 seed contribution to Trump accounts for their employees’ children. But for most employers, the question is whether the regulatory landscape is clear enough to make an informed decision.

In December, the IRS released Notice 2025-68, providing the first substantive guidance on Trump accounts, the new tax-advantaged savings vehicles for minors


Continue Reading Trump Accounts: A New Player in the Employee Benefits Lineup

In Wisconsin, negligent supervision claims are only available when there is an employer-employee relationship.

Independent contractor (“IC”) or agency relationships do not suffice and, crucially, the individual must be an IC in practice, not just on paper.

This is one of many reasons it is important to actively review and manage your independent contractor relationships to ensure they don’t unwittingly morph into employees.
Wisconsin Appellate Court Clarifies Limits on Negligent Supervision Claims
In 2021, a customer was tragically shot


Continue Reading Independent Contractors in Wisconsin Can Create Additional Liability for Employers in the Form of Negligent Supervision Claims 

Effective January 1, 2026, Senate Bill 464 (SB 464) has fundamentally transformed California’s annual pay data reporting framework for employers. The Civil Rights Department (CRD), California’s enforcement agency, now has the authority to levy mandatory fines without judicial discretion.

Penalties have increased significantly—starting at $100 per employee for a first violation and $200 per employee for subsequent failures—which can easily exceed $50,000 in the aggregate for mid-sized organizations.

The law also introduces new technical requirements, including the immediate separation
Continue Reading SB 464 Guide: California’s New Mandatory Pay Data Penalties for 2026

The U.S. Department of Homeland Security finalized a new rule implementing a weighted selection process for H-1B petitions. Effective February 27, 2026, the rule introduces a weighted selection process that prioritizes H-1B registrations based on the offered wage. This new framework will apply for the upcoming H-1B cap season and may impact your business’s immigration strategy.
How the Previous H-1B Selection Process Worked
Previously, a company was given one chance for selection per potential employee submitted. The lottery was
Continue Reading DHS Finalizes New Weighted Selection Rule for H-1B Petitions: WhatEmployers Need to Know for the March 2027 Lottery

This week, consumer advocate lawyers filed a nationwide class action lawsuit against a California-based tech company, Eightfold AI, in California state court.

In a new approach to going after the use of AI in employment decisions, the two named plaintiffs and the proposed class allege Eightfold violated the Fair Credit Reporting Act (“FCRA”) by not giving job applicants notice of the use of AI in the application process nor giving them a chance to dispute any errors.

This lawsuit
Continue Reading Can AI Applicant Screening Trigger FCRA Obligations? Lessons for Employers from the Eightfold AI Lawsuit

Companies planning mergers, acquisitions, or other significant transactions in 2026 should be mindful of upcoming changes to the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (the “HSR Act”), which will take effect on February 17, 2026.

These annual adjustments update the jurisdictional thresholds and filing fees that determine when transaction parties must submit premerger notifications to federal antitrust regulators.

The HSR Act was enacted to give the Federal Trade Commission (the “FTC”) and the Department of Justice (the “DOJ”) an


Continue Reading HSR Act Changes Effective February 17, 2026: What Dealmakers Need to Know

On January 1, 2026, Minnesota officially launched its state-administered Paid Family and Medical Leave (PFML) program, triggering an immediate surge of over 25,000 benefit applications in the first two weeks alone. As many Minnesotan employers are quickly discovering, the post-PFML workplace poses significant operational challenges. As the legal landscape continues to evolve in Minnesota (and those benefit applications keep rolling in), employers must become intimately familiar not only with administering the program but also with the variety of pitfalls
Continue Reading Thousands Apply for Minnesota PFML: What Employers Should Do Now

The U.S. Department of Labor (DOL) recently released a new set of opinion letters addressing recurring questions under the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA).

While opinion letters are based on specific fact patterns, they provide valuable insight into how the DOL analyzes common compliance questions and foreshadow DOL enforcement priorities, and they are often relied upon by courts and investigators.

The latest batch addresses employee classification, overtime calculations, collective bargaining agreements,


Continue Reading U.S. Department of Labor Issues New FLSA and FMLA Opinion Letters: Key Compliance Takeaways for Employers

State-level employment regulation continues to evolve in California independently of broader federal enforcement priorities. On October 12, 2025, California enacted the Workplace Know Your Rights Act (S.B. 294) intended to “equip workers with knowledge of their rights that they can also use to protect their families, neighbors, and communities at a time of potential disruption, dislocation, and fear for many Californians.” The Act contains five primary requirements.
Continue Reading California Employers Face February 1 Deadline Under Workplace Know Your
Rights Act

Ohio has adopted a new workforce verification law that will directly affect many construction companies operating in the state. Beginning March 19, 2026, certain construction employers will be required to use the federal E-Verify system for new hires. Because the law carries meaningful penalties and applies broadly across the construction supply chain, contractors should begin preparing now.
Continue Reading Ohio’s New E-Verify Requirement: What Nonresidential Construction
Contractors Need to Know