O'Neil, Cannon, Hollman, DeJong & Laing S.C.

The attorneys at O’Neil, Cannon, Hollman, DeJong & Laing S.C. focus on meeting the many needs of businesses and their owners. Our experienced attorneys work with businesses and their owners at all stages of the business life cycle, helping them start, grow, and transition their businesses. We also assist business owners with their personal legal needs, including tax and estate planning, and family law.

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Latest from O'Neil, Cannon, Hollman, DeJong & Laing S.C.

Memorial Day marks the start of summer for many people, and in addition to boating and barbecues, many employers start to think about summer hires. While many companies hire younger workers for seasonal staffing needs, they need to be aware that the employment of minors is a heavily regulated area.

Work Permits
Wisconsin requires work permits for minors under 16 (with limited exceptions such as agricultural work or employment in a parent’s business). The permit must be obtained before
Continue Reading Don’t Let Summer Hiring Create Liability: A Practical Guide to Employing Minors in Wisconsin

The transfer portal and NIL (name, image, and likeness) payments have recently significantly changed the landscape of college sports. The combination of the two has resulted in free agency for student athletes and hotly contested litigation in connection therewith.

The National Collegiate Athletic Association created the transfer portal in 2018. Prior to its creation, student athletes had to obtain permission from their existing schools to transfer to other schools and had to sit out a year from competition upon
Continue Reading College Athletics Are A-Changing

Spring is the season for cleaning and organization—and it can also be a good time for businesses to revisit their document retention policies. For any combination of paper files, emails, and digital records, having a thoughtful business records management strategy can help reduce risk, control storage costs, and ensure compliance with legal requirements.

As you review what to keep, archive, or dispose of, consider the following key issues.

Be Mindful of Litigation Holds

If your business is involved in
Continue Reading Spring Cleaning for Your Business: Consider Your Document Retention Practices

A significant development to Wisconsin’s economic and cultural policy is now underway, as Governor Tony Evers announced on February 17, 2026, the launch of the state’s new film production tax credit program and the establishment of a dedicated state film office. As part of the 2025-27 biennial budget, the state authorized up to $5 million in annual tax credits designed to incentivize film, television, documentary, and related production activity within Wisconsin. The program, administered by Film Wisconsin under the
Continue Reading Wisconsin Incentivizes ‘Closing Credits’ by Opening New Tax Credits for Filmmakers

We’ve made it to the last week of January and our last employer resolution: reviewing and updating the company’s employee handbook. While this may seem like the simplest resolution, it will actually require careful thought and review. A handbook is more than just a list of “dos and don’ts.” It is an employer’s first line of defense in litigation and an important tool for setting company culture. Employers need to look at both whether their handbooks address their actual
Continue Reading Employer New Year’s Resolution #4—Dust Off Those Employee Handbooks

Another week, another resolution. This time, we’re addressing the AI elephant in the room. While the use cases for AI are myriad, the legal landscape is somewhat unknown and rapidly developing. But, for better or worse, employees are using AI. So, from trade secret risks to proposed legal oversight, employers need to address AI now.

  • Stop Wondering If It’s Happening and Start Managing It
  • The biggest mistake an employer can make is assuming their workforce isn’t using AI because
    Continue Reading Employer New Year’s Resolution #3: Address Artificial Intelligence

    As we start the second full week of January, we bring employers a second employment law resolution: a comprehensive wage and hour audit. So, even if you’re sticking to your commitment to less screen time in 2026, this is worth a read.

    In addition to lawsuits brough by individuals, either on behalf of themselves or on behalf of a class of similarly situated employees, the Department of Labor remains focused on enforcement of the FLSA. In fiscal year 2025,
    Continue Reading Employer New Year’s Resolution #2: Comprehensive Wage & Hour Audit

    It’s January, and we all know what that means—New Year’s resolutions. While many of us will stop going to the gym by the end of the week, we’re bringing you a month of employment law resolutions that we hope you keep all year long. First up: the Form I-9.

    I-9s are (or should be) completed at the time of hire and then, usually, shoved in a personnel file, never to be thought of again. And, if the form was
    Continue Reading Employer New Year’s Resolution #1: Get Your I-9s in Order

    The One Big Beautiful Bill Act, signed into law on July 4, 2025, introduced a temporary federal income tax deduction for “qualified overtime compensation.” Under this provision, eligible employees can deduct a capped amount of their overtime pay from their federal income taxes. However, it is the employer that must track and report the necessary information.
    What Can Be Deducted?
    The deduction does not apply to all overtime compensation. It only applies to the premium portion of overtime required
    Continue Reading What Employers Need to Know About No Tax On Overtime

    The U.S. tax code just underwent its most significant overhaul since 2017. On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill (OBBB) into law, a far-reaching tax reform law that touches nearly every corner of the tax system, including estate and gift taxes, business deductions, international provisions, and individual income tax rules.

    Some provisions apply as early as tax year 2025, while others begin in 2026 or later, making it important to understand the
    Continue Reading One Big Beautiful Bill Becomes Law: What the Sweeping Tax Reform Means for You and Your Business

    In a move that could reshape the college sports landscape, the University of Wisconsin and its name, image and likeness collective, VC Connect, LLC, sued the University of Miami on Friday, alleging that Miami tampered with former Badgers football player Xavier Lucas and interfered with NIL contracts signed by Lucas.

    This is believed to be the first lawsuit by an NCAA university seeking to enforce rights under an NIL contract with one of its athletes, and the outcome could
    Continue Reading Wisconsin’s NIL Lawsuit Against Miami Could Shake Up College Recruiting

    In a decision that clarifies the evidentiary standards for all employment discrimination claims, on June 5, 2025, the United States Supreme Court issued a unanimous decision in Ames v. Ohio Department of Youth Services (No. 23-1039). This ruling directly impacts how “reverse” discrimination claims are evaluated, emphasizing that Title VII protects all individuals equally, regardless of their majority or minority group status.

    Prior to the decision in Ames, a split existed among federal circuit courts regarding the initial burden
    Continue Reading Supreme Court Clarifies Initial Burden of Proof for ‘Reverse’ Discrimination Claims

    The IRS has issued new guidance on its phased rollout of 1099-K reporting requirements, impacting millions of users of platforms like PayPal, Venmo, Etsy, and eBay. These updates build on the IRS’s December 2023 announcement, where it delayed the implementation of a $600 reporting threshold due to concerns over taxpayer confusion and administrative burdens.

    As we discussed in our December 2023 post, the IRS had originally planned to drop the 1099-K reporting threshold from $20,000 (and 200 transactions)
    Continue Reading Important Update for PayPal and Venmo Users: IRS Adjusts 1099-K Reporting Thresholds

    The U.S. Fifth Circuit Court of Appeals reinstated a nationwide injunction on the reporting of beneficial ownership information under the Corporate Transparency Act. The injunction issued by a Texas federal court in early December had been overturned last week by a different Fifth Circuit panel.

    For now, reporting companies are (again) no longer required to report beneficial ownership information, but reporting of beneficial ownership under the CTA could be required in the future.  The Fifth Circuit will hear arguments


    Continue Reading Corporate Transparency Act Blocked Again

    On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit stayed a preliminary injunction of the Corporate Transparency Act. As a result, the U.S. federal government is again able to enforce the CTA, which includes the reporting of beneficial ownership information. Shortly after the Fifth Circuit issued the stay, the U.S. Financial Crimes Enforcement Network extended the filing deadlines for certain reporting companies to submit beneficial ownership information. The response to the Fifth Circuit’s decision by


    Continue Reading Corporate Transparency Act Reinstated With New Reporting Deadlines

    Beginning January 1, 2025, Wisconsin will implement a new excise tax on electric vehicle (EV) charging stations under 2023 Wisconsin Act 121. If your business owns, operates, manages, or leases EV charging stations, here’s what you should know:

    Who Must Register: Any business delivering electricity through EV charging stations must register with the Wisconsin Department of Revenue using the Online Business Tax Registration system. This requirement applies regardless of whether:

      • The charging station is open to the public or


    Continue Reading Reminder: Wisconsin Electric Vehicle Charging Station Excise Tax and Registration Requirements Begin Jan. 1, 2025