BW INSIGHTS

2026 Government Relations Legislative Update - Week Two

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 01.27.2026

Capitol Update The second week of the legislative session gained momentum despite the short week due to the observance of Martin Luther King Jr. Day on Monday. Today is the final deadline for individual members to request bills with the Legislative Services Agency. On Wednesday the first floor debate of the year took place on the House carbon... Read More

What the OBBBA Means for Qualified Overtime Compensation: Deduction and Reporting Updates

By Rachel A. Martinez & Christopher L. Nuss | 01.22.2026

Beginning with tax year 2025, the One Big Beautiful Bill Act (“OBBBA”) added a new above-the-line deduction for employees with “qualified overtime compensation” received during the taxable year that is included on statements furnished to them. This deduction is effective through 2028. Qualified overtime compensation is defined as “overtime... Read More

2026 Government Relations Legislative Update - Week One

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 01.21.2026

Capitol Update First Day. This year’s General Assembly began on Monday, January 12, 2026. The State Constitution dictates that session be held annually starting on the second Monday of January and the Iowa Code directs the General Assembly to convene at 10:00 a.m. The first day began with an Administrative Rules Committee meeting followed by each... Read More

Copyright Infringement: Risks of Copying Images From the Internet

By David M. Breiner & Dylan T. Schuchard | 01.14.2026

In the United States, an original work of authorship, for example, an image, a book, and/or a musical composition, is protected by copyrights. The protection occurs as soon as the work is “fixed in a tangible medium of expression.” Under copyright laws only the owner of the copyright work has the right to reproduce, distribute, and modify the... Read More

Navigating Telephone Consumer Protection Act (TCPA) Compliance: Defend Your Business from Costly Class Actions

By Benjamin R. Merrill & Kelsey R. Schott | 11.25.2025

Businesses today use technology to reach their customers, whether it is text, call, email, or social media. However, the Telephone Consumer Protection Act (TCPA) can put businesses in danger of potential litigation while attempting to communicate with potential customers and clients. Understanding the TCPA The TCPA was passed in the early 1990s... Read More

Federal Government Shutdown – What Is the Anticipated Effect on IRS Matters?

By Cynthia Boyle Lande, Christopher L. Nuss & Rachel A. Martinez | 10.03.2025

Congress failed to pass legislation to fund the federal government for 2026 by the September 30, 2025, deadline, resulting in a government shutdown. At BrownWinick, we continually monitor and analyze how this may affect our clients who have matters pending with the Internal Revenue Service (IRS) and other administrative agencies within the Federal... Read More

Navigating Form 5500 Compliance: Common Pitfalls & How Legal Counsel Can Help

By Caleb J. Brus & Cynthia Boyle Lande | 08.05.2025

As summer rolls in, so does benefit plan audit season including Form 5500 filings. For many, this means calls from auditors and sometimes those calls come with unexpected news: “We found an issue.” If this happens, you’re not alone and it is more common than you might think. The good news? At BrownWinick, our employee benefits attorneys regularly... Read More

In My Copyright Era: Lessons from Taylor Swift

By Jill M. Gastineau & Jordan E. Meggison-Decker | 06.06.2025

One thing most people can agree on is that Taylor Swift is a great businesswoman. She is able to affect local economies solely based on where she decides to host her next Eras Tour concert. Arguably one of her best business decisions was to re-record her first six albums in order to own the masters of those re-recorded albums. But how was she able... Read More

2025 Government Relations Legislative Update - Week Sixteen

By Matthew H. McKinney, R.G. Schwarm & Julie A. Smith | 05.05.2025

Capitol Update The 110th day of session has passed without a sine die resolution. The House didn't debate at all this week. The Senate met and passed 22 bills. There are now 128 enrolled bills. The Governor signed 9 bills this week, bringing the total bills signed so far this session to 44. The legislative session will extend into next week and... Read More

2025 Government Relations Legislative Update - Week Fifteen

By Matthew H. McKinney, R.G. Schwarm & Julie A. Smith | 04.28.2025

Capitol Update The 110th day of the legislative session is next Friday, May 2nd. Old hands at the Capitol look for boxes on the floor of the House and Senate for legislators to pack their belongings in to take home at the end of session. No such sightings yet! The Senate passed 24 bills this week and the House passed 44 bills. So far this session,... Read More