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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Marriage in Wisconsin: What Laws Apply to Me?
Marriage is not only a personal milestone to be celebrated – it is a legal partnership governed by specific state laws. Getting married in Wisconsin comes with many legal benefits, as well as responsibilities. Whether you are planning a wedding in the scenic countryside, or in the heart of Milwaukee, it is valuable to understand the legal implications of your marriage in Wisconsin.
At Axley, we provide experienced guidance on all related legal matters such as prenuptial agreements, marital
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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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Can Damage to a Customer’s Vehicle Caused by an Employee be Deducted from that Employee’s Paycheck Without Special Consent?
In Wisconsin, if an employee caused damage to a customer’s vehicle, can we deduct the cost from the employee’s paycheck without special consent?
Short answer—no, the employer must have provided consent or some form of written agreement with the employee in order to deduct the cost of the damages form the employee’s paycheck.
Under Wisconsin law, it is unlawful for an employer to make deductions from an employee’s earned wages for “defective or faulty workmanship, lost or stolen property
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A Local Government May Consider Conditional Uses in a Zoning Category In Reviewing a Rezoning Application
In a case recommended for publication (Dyersville Ready Mix Inc. v. Iowa Cnty. Bd. of Supervisors, No. 2024AP1091, 2025 WL 1078289 (Wis. Ct. App. 2025)), the Wisconsin Court of Appeals recently held that local governments may consider the allowed conditional uses in a zoning district when deciding a rezoning application.
What Did the Property Owner Propose?
Dyersville Ready Mix Inc. d/b/a BARD Materials applied to Iowa County to rezone a 100-acre property located in the Town of
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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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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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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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Justice Hagedorn Opines that There Are No Procedural Bars to Disclosure Under Public Records Laws
Justice Hagedorn opines in a solo concurrence in Wis. Voter Alliance v. Secord that the common-law legal requirements for a writ of mandamus do not affect public records cases.
When seeking a court order for disclosure of a public record, section 19.37(1)(a) of the Wisconsin Statutes directs litigants to “bring an action for mandamus asking the court to order release of the record.” However, in litigation leading up to the Wisconsin Supreme Court’s review of Wisconsin Voter Alliance v.
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Trust in the Trust: Revocable Trusts as a Tool for Estate Planning
Many people have heard of a trust, but don’t fully understand what it is or how it works as an estate planning tool. In its most basic terms, a trust is a legal entity used to hold property or funds for the benefit of one or more people. A trust must name individuals for three different roles:
Grantor/Settlor: The creator of the trust. The Grantor generally has property of some sort (e.g., a home, bank account, business interests) he
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