The Paycheck Protection Program has been commonly heralded as the foremost source of financial relief for businesses during COVID-19. However, the Employee Retention Credit or “ERC,” is a lesser-known replacement or supplement for PPP that has remained largely unleveraged by employers. Enacted in March of 2020 under the CARES Act, the ERC provides qualifying employers with tax relief and potential refundable tax credits for all or a portion of the 2020 and 2021 tax years, up to $26,000 per
Continue Reading Employee Retention Credit (ERC): Maximizing COVID Relief by Supplementing PPP
Latest from O'Neil, Cannon, Hollman, DeJong & Laing S.C. Articles
The Recent Death of Lisa Marie Presley Leads to Brewing Trust Dispute
Inheritance Disputes are Common Even Among the Wealthy
An inheritance dispute appears to be brewing following the recent death of Elvis Presley’s only child, Lisa Marie. According to various news outlets, Lisa Marie appointed her mother, Priscilla Presley, and her then manager, Barry Siegel, as co-trustees of her trust in 1993. Following Lisa Marie’s death on January 12, 2023, Priscilla discovered an amendment to the trust purportedly signed in 2016 that replaced both Priscilla and Barry Siegel as co-trustees.
Continue Reading The Recent Death of Lisa Marie Presley Leads to Brewing Trust Dispute
How Do Wisconsin’s New LLC Laws Impact My Company?
In April of 2022, Wisconsin passed new business entity laws, greatly impacting limited liability companies and their members, and largely overhauling and replacing Chapter 183 of the Wisconsin Statutes, which governs LLCs. This article will help you identify the key changes under the new LLC laws, as well as point you towards the next steps in preparing for this overhaul—including decisions to be made before year-end. For purposes of this article, we’ll refer to the new Chapter 183, the
Continue Reading How Do Wisconsin’s New LLC Laws Impact My Company?
Anne Heche’s Will Contest: A Cautionary Tale
The circumstances involving Anne Heche’s estate are a stark reminder of the uncertainties that may exist following the death of a loved one and the issues that can arise even when someone thinks they have their estate plan in place.
Heche’s (Possible) Will
When the Emmy Award-winning actress died after a fiery car crash in August 2022, she left behind two sons. After her death, her former partner, James Tupper, the father of the younger of Heche’s sons, came
Continue Reading Anne Heche’s Will Contest: A Cautionary Tale
The Great Wealth Transfer and Its Implications on Estate, Trust, and Probate Litigation
On August 14, 1945, Life magazine photojournalist, Alfred Eisenstaedt, captured the spirit of the nation in his photo of a sailor embracing a nurse in New York’s Times Square. It was the end of World War II, and America was at the top of its game. Although the US had been late to enter the war, after the attack on Pearl Harbor on December 7, 1941, it was all-hands-on-deck. In his best-selling book, Tom Brokaw described the veterans and
Continue Reading The Great Wealth Transfer and Its Implications on Estate, Trust, and Probate Litigation
Determining the Citizenship of Businesses
People forming a new business and selecting between the different entity types may be unaware of the impact the formation choice can have on future lawsuits. In particular, the citizenship of the business can be critical to determining whether a case belongs in state court or federal court when a dispute involves over $75,000. With the many considerations business owners have to weigh when forming a new entity, the effect on hypothetical litigation is unlikely to be of primary
Continue Reading Determining the Citizenship of Businesses
Can I really be sued there?
‘Can I really be sued there?’ If you have ever asked that question, you’re not alone—many defendants sued outside of their home state wonder the same thing. For example, if a small family-owned Wisconsin business is sued in a Nevada court, its owners may rightly question whether that is proper.
The answer likely depends on the jurisdiction of the court in question. Personal jurisdiction—that is, a court’s authority over parties to a lawsuit—can be broad, but it is not
Continue Reading Can I really be sued there?
A Recent Supreme Court Decision Narrows the Scope of Trespasser Immunity
A recent decision delivered by the Wisconsin Supreme Court has demonstrated that even a simple bar fight can have a drastic impact on Wisconsin’s legal precedent. Such decision occurred in the case of Stroede v. Society Insurance and Railroad Station, LLC, where the court ruled that the off-duty employee who escorted a drunk patron out of a bar does not have immunity from the negligence lawsuit that followed when the patron fell down a flight of stairs and suffered
Continue Reading A Recent Supreme Court Decision Narrows the Scope of Trespasser Immunity
Wisconsin Landlord Subjected to Tenancy in Jail
In a published opinion, the Wisconsin Court of Appeals confirmed that landlords who fail to provide timely statements explaining the basis for withholding funds from a residential tenant’s security deposit may be subject to criminal prosecution and potential jail time.
In State of Wisconsin v. Lasecki, 2020 WI App 36, the Wisconsin Court of Appeals affirmed a circuit court judgment convicting Lasecki, a landlord, of two misdemeanor counts of engaging in unfair trade practices for failing to either return
Continue Reading Wisconsin Landlord Subjected to Tenancy in Jail
Want to Challenge a Will? Here’s What You Should Know
If you are upset or disagree with the provisions of a will, you may be wondering if you should challenge it. In this article, we discuss a few grounds for challenging a will and what may happen if your challenge is successful.
A will may be challenged for several reasons. However, being upset or disagreeing with the provisions of a will is not enough. Instead, here are a few grounds for challenging a will:
- Lack of Formalities: The will
Continue Reading Want to Challenge a Will? Here’s What You Should Know
European Data Privacy Watchdogs Take New Steps
In the past week, European data protection authorities have found substantial European Union General Data Protection Regulation (“GDPR”) violations and issued corresponding fines against high-profile companies. These decisions are informative for companies doing business in Europe as they indicate clear future enforcement priorities by European regulators.
On December 10, 2020, the French Data Protection Authority (“CNIL”) issued fines against Google (€100M; $120M) and Amazon (€35M; ~$43M) for improper use of cookies on their websites. Specifically, the CNIL found that
Continue Reading European Data Privacy Watchdogs Take New Steps
Federal Trade Commission and Enforcement of Privacy Law
As we have mentioned previously, there is no overarching federal data privacy law in the United States. By contrast, the European Union’s General Data Protection Regulation (GDPR) regulates data privacy, including consumer data, in all sectors. Although there is no overarching federal data privacy law in the United States, there are a few sector-specific laws. In health care, for example, the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health
Continue Reading Federal Trade Commission and Enforcement of Privacy Law
Is Your Hotel Website in Compliance with the ADA?
There has been a trend recently in the state of Wisconsin, and elsewhere, for attorneys to file lawsuits against hotel owners alleging that their websites are in violation of the Americans with Disabilities Act (“ADA”) because they are not accessible to disabled individuals. Specifically, the complaints allege that the hotel websites are in violation of the ADA because they fail to identify accessibility features, do not allow for booking of accessible rooms, and do not provide sufficient information regarding
Continue Reading Is Your Hotel Website in Compliance with the ADA?
Wisconsin Businesses and Complying with Consumer Data Protection Laws
As we have previously covered, in our earlier article, Wisconsin businesses may be subject to the requirements of the European Union General Data Protection Regulation (GDPR) or the California Consumer Privacy Act (CCPA). Additionally, many states, including Wisconsin, and the federal government are considering similar data protection bills that may impact Wisconsin businesses. With overlapping obligations, compliance with data protection laws is an increasingly tricky business for most companies. To ensure that your company doesn’t inadvertently violate any
Continue Reading Wisconsin Businesses and Complying with Consumer Data Protection Laws
Overview of Data Protection Laws in Wisconsin
Almost every organization in the world collects personal data from individuals, in one form or another. Indeed, most websites collect consumer information automatically. For this reason, every business must become familiar with relevant data protection laws and understand how to collect, store, use, and share data in compliance with these laws. Organizations that fail to comply with data privacy laws could incur substantial fines and other damaging consequences.
This blog post intends to give Wisconsin organizations a basic overview
Continue Reading Overview of Data Protection Laws in Wisconsin
Trump Administration Halts Residential Evictions Until December 31, 2020
Yesterday, the Trump administration announced an order temporarily halting certain residential evictions until the end of the year. The eviction moratorium, which is being enacted by the Centers for Disease Control and Prevention pursuant to its authority under Section 361 of the Public Health Service Act (42 U.S.C. § 264 et seq.), seeks to prevent the further spread of COVID-19. The nationwide moratorium could apply to as many as 40 million residential tenants.
Despite its reach, the moratorium is
Continue Reading Trump Administration Halts Residential Evictions Until December 31, 2020