BW INSIGHTS

Iowa's 2027 Legislative Session: The Timetable, the Budget Math, and Related Timing Considerations

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 10.27.2026

The 2027 session opens the 92nd Iowa General Assembly with a new governor, many new legislators, committee chairs, and a new two-year bill cycle. For businesses and associations, the calendar is a critical piece of the legislative puzzle. Iowa's deadlines are generally firm, and the budget follows a statutory sequence that starts well before... Read More

October 16, 2026 REC Summary

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 10.26.2026

October 16, 2026 REC Summary The Revenue Estimating Conference (“REC”) met Friday (10.16.26) as part of their standard schedule of meetings to estimate future state revenues. REC members Kraig Paulsen (Gov.’s Appointee), Jennifer Acton (LSA), and Jeff Plagge (Public Member) serve on the three-member panel. A summary of the information discussed... Read More

Retirement Plan Amendments: Year-End Deadline Approaching

By Cynthia Boyle Lande & Caleb J. Brus | 10.06.2026

Over the past several years, Congress has made significant changes to the rules governing retirement plans. The CARES Act, SECURE Act, and SECURE 2.0 introduced new plan provisions, expanded existing options, and changed administrative requirements affecting virtually every employer-sponsored retirement plan. Some of these changes have already... Read More

Independent Contractor Classification: What Employers Should Review Now

By Danielle Smid | 10.06.2026

Worker classification remains a recurring risk area for employers because legal analysis often changes how a relationship functions in practice, not just how it is labeled in an agreement. As standards evolve and enforcement continues, employers may benefit from taking a fresh look at how they evaluate independent contractors, staffing... Read More

Form I-9 Compliance Audit: What Employers Should Review

By Matt J. Mauntel-Medici | 10.06.2026

For many employers, Form I-9 compliance is easy to push aside until a problem surfaces. But when a Notice of Inspection arrives, the time for cleanup is usually over. That is why proactive review matters. What is Form I-9 compliance? A Form I-9 compliance audit can help employers understand whether their records, correction practices, retention... Read More

Government Relations Update – 9.29.26

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 09.29.2026

After continued speculation (LINK), Governor Reynolds has called a special session of the Iowa Legislature to consider changes to certain economic development incentives. The announcement follows President Trump’s announcement on Monday that Mesabi Metallics intends to invest $15 billion to develop a steel mill in southeast Iowa (LINK). Lawmakers... Read More

Iowa’s New R&D Tax Credit: Two Steps Businesses Should Take Now

By Tim C. Reilly & Christopher L. Nuss | 08.21.2026

Last year, we discussed Iowa’s overhaul of its business tax incentives. Iowa’s new Research and Development Tax Credit is no longer merely claimed but rather will be awarded by the Iowa Economic Development Authority (IEDA) to applicants. Businesses must complete a new certification and annual application process, and the first of these deadlines... Read More

August is National Make-A-Will Month

By Keyan J. McAreavy | 08.20.2026

August is National Make-A-Will Month, but a will is only a part of the plan. If your goal is to remain in your home for years to come, a will alone won’t suffice, as it doesn’t address who can assist you in managing your affairs while you’re still alive. If your goal is to age in place, the plan for the years before death is just as important,... Read More

BrownWinick GR Update - 8.3.26

By Matthew H. McKinney & R.G. Schwarm | 08.04.2026

Candidates have posted new fundraising totals, and the financial battleground is taking shape. The November 3 general election is approaching and is now only 92 days away, meaning fundraising totals, spending patterns, and cash on hand figures provide important insight into the competitive landscape. Our government relations team continues to... Read More

***Disclaimer: A Blog Post About Trademark Disclaimers

By Christopher Proskey | 07.02.2026

Even as a trademark attorney, trademark disclaimers sometimes don’t make a lot of sense to me. A central premise of trademark law is: “the trademark must be considered as a whole”. However, many times during the trademark process the applicant is required to “Disclaim” a part of the mark. If that’s confusing, you’ve come to the right place. What... Read More