Congratulations to KDDK Partner Carrie Mount Roelle on her selection as one of six finalists for the 2019 ATHENA Award!  The award recognizes women leaders based on professional accomplishments, community involvement and efforts to support other women. Excerpts from her nomination include the following: “Carrie is the epitome of a truly selfless, compassionate woman, who is able to...Read More

On June 21, 2018, in a narrow 5 to 4 decision, the United States Supreme Court in South Dakota v. Wayfair, Inc. issued a decision which opens the door for states to require out-of-state merchants to collect and remit sales tax on internet sales.  The issue of sales tax on internet sales is an issue...Read More

Indiana’s business corporation law permits corporations and limited liability companies that have been administratively dissolved by the Secretary of State the opportunity to be reinstated by making application and following specific statutory requirements. Grounds for dissolution include failure to file Biennial Reports with the Secretary of State or failure to maintain a Registered Agent or Address...Read More

In a decision that could open courts up to future litigation, the United States Supreme Court unanimously ruled last week that federal district courts have jurisdiction to hear challenges to rules regarding the definition of “waters of the United States.” The Supreme Court’s decision in National Association of Manufacturers v. Department of Defense held that...Read More

The Internal Revenue Service (IRS) recently issued a notice (Notice 2018-6) that extends the due date for furnishing required Affordable Care Act (ACA) forms to individuals and employees until March 2, 2018.  Previously, the deadline to furnish individuals with their 2017 Form 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage) was January...Read More

There are new filing requirements in Indiana for limited partnerships (“LPs”) and limited liability partnerships (“LLPs”). Effective January 1, 2018, pursuant to I.C. 23-0.5-2-13, all domestic and registered foreign LPs and LLPs are required to file biennial reports with the Indiana Secretary of State. For LPs and LLPs registered with the Secretary of State prior...Read More

Republican lawmakers joined President Trump on Wednesday, December 20, 2017, to celebrate their largest legislative achievement to date, currently named “The Tax Cuts and Jobs Act” (the “Act”).  The Act makes several sweeping changes, including a provision that, effective in 2018, caps the amount of state and local income taxes and property taxes individuals may...Read More

On December 1, 2017, the National Labor Relations Board’s (“NLRB” or “Board”) new General Counsel, Peter B. Robb, issued his first G.C. Memorandum forecasting the direction of the NLRB in 2018 and beyond.  Therein, the General Counsel rescinded several Obama-era memoranda and signaled the NLRB’s willingness to reexamine, among other things, the standards the NLRB...Read More

The Trump administration announced today, September 5, 2017, that it will terminate the Deferred Action for Childhood Arrivals (DACA) program, and placed the responsibility on Congress to find a legislative solution for those affected. The DACA program was created by executive action under the Obama administration to protect young illegal immigrants who arrived to the United ...Read More

A Texas federal judge today (August 31, 2017) struck down the Obama administration’s controversial rule amending the salary requirements for employees eligible for overtime pay. The rule increased the salary requirement of $23,660 annually (or $455 per week) for those falling under the administrative, professional or executive exemption to $47,476 annually (or $913 per week). For...Read More