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The Tax Cuts and Jobs Act of 2017 (“TCJA”) made significant changes to the executive compensation deduction rules under Internal…

The “public domain” is not a place. It is a term used to describe works of authorship (books, movies, poetry,…

The saga of Idaho Code § 18-7042 — colloquially referred to as Idaho’s “Ag-gag” law — seems to be finally…

Patent subject matter eligibility, and particularly the patent eligibility of various software related inventions, has been the subject of significant…

2019 will be an interesting year in Idaho, the U.S., and around the world. Idaho has a new governor and…

Hiring a new employee is a crap shoot. An applicant can look great on paper and in a brief interview,…

The end of the calendar year and the beginning of a new year is an important time for many retirement…

Since 2009, issuers and obligated persons1 have increasingly used direct placements as substitutes for publicly offered municipal securities. The dollar…

It is a frustrating burden, but the fact of the matter is that most 401(k) plan sponsors (that is, the…