BW INSIGHTS

U.S. Supreme Court Greatly Narrows the Definition of Wetlands in the Clean Water Act

On May 25, 2023, the United States Supreme Court issued a much-anticipated decision in the Sackett v. EPA case. At issue was whether “Waters of the United States” (“WOTUS”) could include wetlands that are not directly and continuously connected to navigable waters. All nine justices were unanimous in finding that the EPA overstepped its statutory... Read More

EEOC Provides Guidance on Employers Using AI in the Workplace

The convenience and efficiency of utilizing Artificial Intelligence (“AI”) to hire employees, observe performance, and make decisions about pay and promotion opportunities could run your business into issues with Title VII, if the employer does not have sufficient oversight measures in place to monitor these tools effects. On May 18, 2023, the... Read More

New Iowa Law Establishes Optional Workaround for Pass-through Businesses to the $10K Federal SALT Limitation

Late last week, Governor Kim Reynolds signed House File 352, which establishes an IRS-approved workaround to the federal limitation of deducting only up to $10,000 of state and local tax (SALT) for individuals who itemize their deductions effective retroactively to January 1, 2022. Under this new law, which will remain in effect for the duration... Read More

Government Relations Update - 05-04-2023

The 2023 Iowa Legislature adjourned sine die Thursday afternoon, capping a 116-day session. The final gavel fell at 12:04 PM in the Senate and at 12:33 PM in the House. The final week of session concluded with the passage of a few remaining policy bills, including property tax reform (HF 718). Governor Reynolds plans to sign the property tax... Read More

Iowa Supreme Court Addresses Iowa Housing Practices: What You Need to Know

A recent Iowa Supreme Court (the “Court”) case sheds light on illegal housing practices enumerated under the Des Moines Code of Ordinances, specifically in section 62-101, which provides that it shall be an illegal discriminatory housing practice to “[s]teer or channel a prospective buyer into or away from an area because of race, sex, sexual... Read More

How Business Entities Held In Trusts are Treated Under the Corporate Transparency Act

The Corporate Transparency Act (“CTA”) is a new law coming into effect January 1, 2024, that implements reporting requirements for limited liability companies (LLCs), corporations, and other business entities that have never had to report such information previously. BrownWinick attorney Brennan Block outlines the main components of the CTA in... Read More

2023 Iowa Legislative Session - Week 16 Summary

The 110th day of the legislative session has come and gone with no adjournment. Conjecture is adjournment “sine die” will likely occur sometime next week. The House has issued a lengthy debate calendar for next Monday May 1 - signaling the House’s intent to finish. The Senate debated each day this week and passed 44 bills. This despite the fact... Read More

The Corporate Transparency Act is Here: What You Need to Know

Much to the dismay of many corporate/transactional law practitioners like me, the burdensome business entity reporting requirements of the recently enacted Corporate Transparency Act (the “CTA”) are here, and it would appear they are here to stay. Under the CTA, which became effective as of January 1, 2024, most business owners will face... Read More