Legal News

Workplace Burnout: How to Understand it, Recognize it, and Respond to it

The United States workforce is experiencing pervasive, widespread burnout. Indeed, according to a recent study published by Gallup, Inc., of the nearly 7,500 full-time employees who participated, almost 25% reported feeling burnt out at work either “very often” or “always.” The extent of this crisis must not be overlooked. Workplace burnout... Read More

New Health Plan Option Designed for Groups of Small Employers

Throughout 2018, the U.S. Department of Labor took steps to make it easier for small businesses to offer competitive health and retirement benefits to their employees. Association Health Plans (AHPs) will provide an innovative option for small firms to band together for health and retirement plan offerings. BrownWinick has been monitoring these... Read More

Agricultural Production Facility Fraud Law Found Unconstitutional

On Wednesday, January 9, 2019, the United States District Court for the Southern District of Iowa Central Division found in favor of a number of anti-ag industry groups; including ICCI and PETA - in a case involving the constitutionality of Iowa’s Agricultural Production Facility Fraud Law (commonly known as the “Ag-Gag Law”).   The Court’s... Read More

Defer Income Tax on Capital Gains by Investing in Opportunity Zones

Overview of Investing in Opportunity Zones. To spur economic development in certain distressed communities across America designated as Qualified Opportunity Zones (“QOZ”) through private investment, Congress in the recent Tax Cuts and Jobs Act created a new investment vehicle that provides preferential income tax treatment for reinvesting... Read More

Landlord Notice of Transfer

When selling a rental property, landlords should be careful to take appropriate steps to ensure their obligations and liabilities terminate at the time of sale. One of the most important steps in protecting a landlord selling a rental property is to give notice of the sale to the tenants. There is no statute or Iowa case law stating what must be... Read More

Attention Manufacturers: Check Your Property Tax Assessment

Many businesses in Iowa qualify for a property tax exemption for machinery that is used in the process of manufacturing products.  The local county or city assessor is required to exempt manufacturing machinery from taxation.  However, the assessor often fails to properly exempt the equipment.   Therefore, it is important for manufacturers to... Read More

Contract Brewing - A Strategy for "Right Sizing" Brewery Production

One of the toughest decisions a brewery owner must make is deciding how much production capacity is the right amount.  Starting (or expanding) a brewery is a huge decision.  Brewing equipment is expensive and filling excess production capacity can be a tediously slow process.  After an expansion, a brewery owner may spend many sleepless nights... Read More

SEC Considers Rule Changes Involving Investments in Private Companies

The Wall Street Journal recently reported that the Securities and Exchange Commission (SEC) is considering rule changes that would make it easier for individuals to invest in private companies such as Uber and Airbnb.  Generally, certain wealth or income standards must be met before an individual is able to invest in private companies. One way for... Read More

The Benefits of a Memorandum of Understanding

A memorandum of understanding (MOU) is a non-binding agreement between two parties that sets forth the key terms of a potential, soon to follow binding agreement. For instance, if one business intends to collaborate with another business, the parties may wish to first make sure they are at least generally on the same page before significant... Read More