The Internal Revenue Service issued the 2026 optional standard mileage rates today for computing the deductible cost of operating an automobile for business, charitable, medical, or moving purposes. The most notable change is the per mile increase for business use mileage.
Effective January 1, 2026, the optional standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
President Trump signed H.R. 1 (commonly known as, the One Big Beautiful Bill) into law on July 4, 2025, which includes a no tax on overtime provision effective January 1, 2025 through December 31, 2028.
Under H.R. 1, employees can take an above the line deduction for “Qualified Overtime.” The deduction is subject to annual caps and phaseouts based on adjusted gross income.
What do employers need to know?
1. “Qualified Overtime.” Only overtime pay required by Section 7
Continue Reading No Tax on Overtime
We’re proud to announce our Fiduciary Services Administrator, Kristi Parker, recently earned her Certified Trust and Fiduciary Advisor (CTFA) designation from the American Bankers Association. This accomplishment highlights Kristi’s role within Ruder Ware’s Fiduciary Services team, which provides independent, objective support for trustees, executors, and families navigating estate and trust matters.The post Kristi Parker Earns CTFA first appeared on Wisconsin Business Attorneys.
Continue Reading Kristi Parker Earns CTFA
For generations, Wisconsin cranberry farms, like potato farms, have been more than businesses—they’ve been legacies. Passed down through families, these farms are rooted in tradition, hard work, and deep community ties. But as the industry evolves and families grow, succession planning becomes not just a smart strategy, it’s essential.
Unlike many other sectors, retirement is rare among cranberry growers, as it is with potato and vegetable growers. Running a cranberry, potato, or vegetable farm is often a lifelong commitment,
Continue Reading Handing Down the Harvest: Succession Planning for Cranberry Growers
On November 13, 2025 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Almost all of the limits shown below have increased from last year.
Qualified Plan Limit
Cost-of-Living Adjustments
401(k) and 403(b) elective deferral limit
2025 – $23,500
2026 – $24,500
$200,000 compensation limit
2025 – $350,000
2026 – $360,000
$160,000 defined benefit limit
2025 – $280,000
2026 – $290,000
$40,000 defined contribution limit
2025 – $70,000
2026 – $72,000
$80,000 definition
Continue Reading 2026 Qualified Plan Cost of Living Increases, 2026 Social Security Taxable Wage Base
After a rigorous vetting process, Attorney Shanna Fink was elected to join the American College of Trust and Estate Counsel (ACTEC) as a fellow. Shanna’s contributions to estate planning are extensive, from leading educational seminars and publishing articles to serving on key committees, including her current role on the State Bar of Wisconsin’s Real Property and Probate Section Board. Learn more about Shanna.
Ruder Ware is honored to count three of Wisconsin’s 30 ACTEC Fellows among our team.
Continue Reading Attorney Shanna Fink Joins ACTEC as a Fellow
Assembly Bill 281 (Senate Bill 287) would require certain Wisconsin employers to participate in the federal E-Verify program. The proposed mandate would apply to state agencies and local government units within Wisconsin. In addition, bidders on state contracts subject to the low-bid process would be required to enroll in E-Verify to qualify to bid.
Insight from Ruder Ware Government & Public Affairs Team:
Assembly Bill 281 was recently approved by the Assembly Committee on Commerce, and its
Continue Reading Wisconsin E-Verify Bill Poised to Pass Legislature
Ruder Ware is pleased to announce that Attorney Amy Ebeling has been appointed to the U.S. Leadership Committee for Meritas, the leading alliance of independent law firms that serves the legal needs of companies doing business across markets worldwide. Ebeling will serve a three-year term, building relationships throughout the organization on behalf of the U.S. membership, furthering the mission of the organization, and participating in strategic planning, member recruitment, retention, and development for the region.
“Members, such as
Continue Reading Attorney Amy Ebeling Joins Meritas’ U.S. Leadership Committee
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Continue Reading Congratulations, Ryan Gallagher, Ruder Ware Innovator
On October 20, 2025, the United States Citizenship and Immigration Service (USCIS) issued new guidance clarifying how the recent $100,000 H-1B fee proclamation would be implemented, notably:
Continue Reading USCIS Issues New Guidance on $100,000 H-1B Fee Proclamation
On October 16, 2025, the U.S. Chamber of Commerce filed a lawsuit in the U.S. District Court for the District of Columbia against the U.S. Department of State and the U.S. Department of Homeland Security. The lawsuit seeks a declaration that President Trump’s recent proclamation imposing a $100,000 fee on new H-1B petitions is unlawful, and an injunction preventing the agencies from implementing the fee.
This marks the second legal challenge to the $100,000 H-1B fee proclamation. Earlier this
Continue Reading U.S. Chamber of Commerce Sues Trump Administration Over $100,000 H-1B Fee Proclamation
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Continue Reading Welcome Attorney McKenna Coffeen
Date and Time: November 6, 2025 8:00 am
Location: Hilton Garden Inn151401 Cty Rd NN, Wausau, Wisconsin
Presenters:
Sara J. Ackermann, Samuel J. S. Moheban, Mary Ellen Schill, Nicole L. Stangl, Morgan H. Sweeney
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Ruder Ware’s Annual Employment & Benefits Law Conference will be held at the Hilton Garden Inn (map and directions) on Thursday, November 6, 2025.
7:30 a.m. Registration
8:00 a.m. Welcome & Introductions
8:05 – 8:55 a.m.
Continue Reading Annual Employment & Benefits Conference 2025
On September 19, 2025, the President signed an executive order directing the creation of a “Gold Card” program in which a one-million-dollar gift to the United States on behalf of an individual or two-million-dollar gift to the United States by an entity on behalf of an individual shall be treated as evidence of eligibility for an employment based first or second preference immigrant visa. The Department of Commerce, Department of State, and Department of Homeland Security have 90 days
Continue Reading White House Announces Gold Card Visa Program and Teases Upcoming Platinum Card Visa Program with Unique Tax Benefits
Late last week, the White House issued a Proclamation which added a payment requirement of $100,000 to new H-1B petitions. The Proclamation provides a narrow exception for persons whose employment is determined in the Secretary of Homeland Security’s discretion to be in the national interest of the United States. This new requirement went into effect on September 21, 2025, and expires after 12 months absent extension.
A memorandum issued by USCIS later clarified that the proclamation only applies to
Continue Reading Presidential Proclamation Creates $100,000 Payment Requirement for New H-1B Petitions
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Continue Reading Ruder Ware Named Best Law Firm