GPNA Tip of The Week: Criminal Liability For Commingling Funds
Rapid City Gunderson, Palmer, Nelson & Ashmore, LLP Attorney Nolan Thomas writes our latest GPNA Tip of The Week article titled "Criminal Liability for Commingling Funds." A recent decision of the South Dakota Supreme Court calls into question contractor accounting practices concerning the commingling of owner funds from different projects. In State v. Suchor, 2021 S.D. 3, ¶¶ 1-32, -- N.W.2d --, 1-17 (S.D. 2021) the Court reversed the conviction of a defendant-contractor on multiple counts related to several construction projects after he allegedly misappropriated funds in contravention of SDCL § 44-9-13.
GPNA Tip of The Week: Tax Laws & Tribal Lands
Catherine A. Seeley at our Gunderson, Palmer, Nelson & Ashmore Pierre office writes the latest GPNA Tip of the Week South Dakota Supreme Court summary in Pickerel Lake Outlet Association et al v. Day County. Before you purchase or rent property in a transaction that involves tribal land, you should explore the tax laws that may be implicated. Many variables unique to tribal lands are likely to affect how real property and other taxes may be assessed by the state, county, and tribes.
Congratulations to Our New Partner Katelyn A. Cook
Attorney Katelyn A. Cook is now a partner at the firm. Katie focuses her practice on litigation, insurance law, and construction law. She is located in our Rapid City, South Dakota office.
New Attorney Jason A. Glodt
We are excited to announce the addition of our new associate attorney, Jason A. Glodt, who will be located at our Pierre office! Jason has over 20 years of legal experience and has served as a Senior Advisor, lobbyist, and lawyer for Governor Rounds and Daugaard and Attorney General Marty Jackley. He will be focusing his practice on business law, estate planning, real estate, governmental law, election law, environmental law, litigation, lobbying, and issue advocacy.
GPNA Tip of The Week: Non-Compete Agreement
Attorney G. Nolan Thomas writes the latest GPNA tip of the week article regarding non-compete agreements. If an employer fears its employees will gain skills on the job such that they can engage in direct competition with the employer after the term of employment ends, that employer should meet with an attorney and consider utilizing a non-compete agreement.
New South Dakota Grants
If you are a small business, small nonprofit business, or a healthcare provider you may be eligible for a grant if your business had losses between September 1, 2020, and November 30, 2020. Attorney Lisa K. Cagle is here to help answer any questions you may have.