Blogs & Media

The IRS never liked those valuation discounts

Posted on 08/25/2016 at 10:11 AM by David Repp

David Repp Iowa Banking Law Iowa Tax Law Iowa Trusts & Estates Law

Everyone who has ever inherited shares of stock in a family corporation knows that they will be in it for the long run u...

Categories: Banking Law, David Repp, Taxation Law, Trusts & Estates Law

Tagged As: Internal Revenue Service, Iowa banking law, Iowa Tax, Iowa Trusts & Estates Law, Baur Farms

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Common Sense Changes to Reduce Call Report Burdens

Posted on 08/22/2016 at 06:49 AM by Jesse Johnston

Jesse Johnston Iowa Banking Law Dickinson Law Des Moines, Iowa

Community banks in Iowa have been feeling the weight of a heavy regulatory burden.  Community banks have requested some...

Categories: Banking Law, Jesse Johnston

Tagged As: community banks, FFEIC, Iowa banking law

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Employee repayment of compensation

Posted on 08/19/2016 at 12:00 AM by David Repp

David Repp Iowa Tax Law Iowa Employment & Labor Law Dickinson Law Des Moines, Iowa

Occasionally a terminated employee will owe his or her employer upon termination because of a prior advance of compensat...

Categories: David Repp, Employment & Labor Law, Taxation Law

Tagged As: employee termination, employer repayment, employers, FICA withholding, Internal Revenue Service, North American Oil Consolidated v Burnet, payroll deductions, Social Security

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Court of Appeals rules that purchaser’s right of prepayment was “necessarily implied”

Posted on 08/04/2016 at 12:00 AM by Mollie Pawlosky

Mollie Pawlosky Iowa Banking Law Dickinson Law Des Moines, Iowa

In Hoffman v. Kounkel, No. 15-1363 (July 27, 2016), the Iowa Court of Appeals found that the debtor’s right to prepay wa...

Categories: Banking Law, Mollie Pawlosky

Tagged As: breach of contract, Hoffman v Kounkel, Iowa banking law, Iowa Court of Appeals

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Court of Appeals refuses to exalt form over substance in shareholder derivative suit

Posted on 08/03/2016 at 12:00 AM by Mollie Pawlosky

Mollie Pawlosky Iowa Banking Law Dickinson Law Des Moines, Iowa

In Gill v. Vorhes and Vorhes, Ltd., No. 15-0785 (July 27, 2016), the Iowa Court of Appeals decided a shareholder derivat...

Categories: Banking Law, Mollie Pawlosky

Tagged As: Gill v Vorhes, Iowa Court of Appeals, shareholder derivatives

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Is this finally the end for the Baur Farms oppression claim?

Posted on 08/02/2016 at 12:00 AM by Mollie Pawlosky

Mollie Pawlosky Iowa Banking Law Dickinson Law Des Moines, Iowa

Readers monitoring suits seeking corporate dissolution because of oppression well remember Baur v. Baur Farms, Inc., 832...

Categories: Banking Law, Mollie Pawlosky

Tagged As: Baur v Baur Farms, corporate dissolution, Iowa Supreme Court

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“Tentative bid” lacked sufficient definition to constitute a contract

Posted on 08/01/2016 at 12:00 AM by Mollie Pawlosky

Mollie Pawlosky, Iowa Real Estate & Land Use, Des Moines Iowa, Dickinson Law Firm, Iowa Construction Law

Brian and Tracy Liphardt alleged that they entered a contract with Scott Shaw to renovate their home. After a bench tria...

Categories: Construction Law, Mollie Pawlosky, Real Estate & Land Use

Tagged As: construction, contractors, Iowa Court of Appeals, Iowa Real Estate & Land Use, Liphardt v Shaw

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Liquidated damages may not impose a penalty

Posted on 07/28/2016 at 07:30 AM by Mollie Pawlosky

Mollie Pawlosky, Dickinson Law, Iowa Real Estate, Iowa Commercial Litigation

In Carroll v. REO, LLC, a real estate agent sued her former brokerage, arguing that the liquidated damages term in her i...

Categories: Commercial Litigation, Mollie Pawlosky, Real Estate & Land Use

Tagged As: breach of contract, independent contractor, Iowa Court of Appeals, Iowa Supreme Court, Carroll v REO, LLC, RE/MAX, liquid damages, brokers

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Inherent judicial power does not amount to a “do-over”

Posted on 07/28/2016 at 12:00 AM by Mollie Pawlosky

Mollie Pawlosky Iowa Banking Law Dickinson Law Des Moines, Iowa

The Iowa Court of Appeals in Osthus v. Russell reversed a trial court’s exercise of inherent judicial power that set asi...

Categories: Banking Law, Mollie Pawlosky

Tagged As: Iowa Court of Appeals, judicial power, Osthus v Russell

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Employers need requirements for immediate reporting of work-related injuries and post-accident drug-testing policies

Posted on 07/27/2016 at 10:29 AM by Russell Samson

Russ Samson Iowa Employment & Labor Law Dickinson Law Des Moines, Iowa

On May 12, 2016, the Occupational Safety and Health Administration of the United States Department of Labor published in...

Categories: Employment & Labor Law, Russ Samson

Tagged As: drug testing, Iowa Employer Law Blog, OSHA

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