BW INSIGHTS

2026 Iowa Election Night Results

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 11.04.2026

Below is our election night results report compiled throughout the evening / morning. The report reflects the Iowa Secretary of State's complete unofficial count, posted at 6:42 a.m. with all 99 counties reporting. Democrats had a strong night at the top of the ballot. Rob Sand won the governor's race by roughly 11 points, Josh Turek won the U.S.... Read More

EEOC Rescinds Criminal History Guidance: What Employers Need to Know

By Ashley L. Ritter | 11.03.2026

On October 28, 2026, the U.S. Equal Employment Opportunity Commission (EEOC) announced its decision to rescind 2012 enforcement guidance addressing employers’ use of arrest and conviction records in employment decisions. The rescission took effect immediately. Although the decision represents a shift in the EEOC’s enforcement approach, it does not... Read More

Election Day in Iowa; Resources For Your Watch Party

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 11.03.2026

It's Election Day in Iowa, and for the first time in nearly 60 years, both the governor's office and a U.S. Senate seat are up for grabs. To prepare you for tonight, attached are two resources for your election night watch party. First, our final 2026 Iowa Election Analysis, which has the latest ratings, polls, money, and early-vote numbers.... Read More

Iowa General Election Update: Competitive Races, Early Voting & Campaign Finance

By Matthew H. McKinney, R.G. Schwarm & Daniel J. Wasta | 10.30.2026

With less than two weeks until Election Day, we've updated our analysis of Iowa's most competitive races. It now includes the campaign finance reports filed October 19, the latest public polling, and a first look at early voting. The updated General Election Document covers: Statewide and federal races: Governor, U.S. Senate, and all four... Read More

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

By Matthew H. McKinney, R.G. Schwarm, Daniel J. Wasta & Tim C. Reilly | 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