Horgan Law

06/05/2026

NIL in Nebraska just entered a whole new era. 🏈🏀
The House v. NCAA settlement, direct revenue sharing, and the newly formed College Sports Commission are completely rewriting the playbook for collegiate athletics in 2026. From compliance hurdles to major tax implications, the landscape has changed more in the last nine months than it did in the previous four years.
As Nebraska becomes the national battleground for these new enforcement rules, athletes, families, and local businesses need to know exactly how to protect their interests.
We broke down the essential updates—and what you need to do right now—in our latest guide.
👉 Read the full breakdown: https://horganlawfirm.com/nil-nebraska-2026-revenue-sharing-house-settlement-update/

06/03/2026

As Tom would say, “Hell yah.”

Tom Horgan is featured in Faces of Omaha 2026 for Business & Private Wealth Law.

Horgan Law was built for clients who are building, protecting, growing, competing, and making big decisions. This feature is a great moment for everyone who has been part of the ride.

Brick by brick. Well earned.

05/29/2026

A trial win does not guarantee a final victory.
In Powers v. Board of Directors of Elmwood Tower, the court vacated the entire judgment because a required party was left out: the corporation itself.
In corporate disputes, procedure matters as much as substance.
https://horganlawfirm.com/indispensable-party-corporate-litigation-nebraska/

05/25/2026

Memorial Day is a reminder that freedom isn't abstract. It was earned — by real people, from real places, who made the ultimate sacrifice.
The Horgan Law team is taking today to reflect on that. We're grateful for those who served, and for the communities — like ours here in Omaha — that honor their memory.
Wishing you a meaningful day with the people you love. https://horganlawfirm.com/

05/21/2026

A handshake feels like enough — until it isn't.
Nebraska's Statute of Frauds exists for exactly that moment. Certain agreements, including real estate transactions, contracts that extend beyond one year, and sales of goods over $500, must be in writing to hold up legally. Without it, you're left hoping the other party remembers things the same way you do.
Hope isn't a legal strategy. A written contract is.
Questions about protecting what you've built? Link in bio to schedule a consultation with the Horgan Law team. https://horganlawfirm.com/

05/10/2026

To the moms who pack the lunches, sign the forms, run the carpools, and somehow still get it all done : you’re the real MVPs. 💐✨
From our team at Horgan Law, thank you for the love, strength, and steady guidance you bring to your families and our community every day.
Wishing all the moms and mother figures a well-deserved day of rest, treats, and maybe even a quiet cup of coffee. 💛
https://horganlawfirm.com/

05/04/2026

Every CPA and advisor LinkedIn post on the new $15M federal estate and gift tax exemption is missing the same Nebraska point. Nebraska is one of the few states with an inheritance tax, and that tax is paid at the county level by the beneficiary -- not by the estate, and not measured against the federal exemption. Transfers to adult children above $100,000 still trigger Nebraska inheritance tax at 1%, and transfers to siblings, nieces, nephews, and non-relatives are taxed at materially higher rates. If your estate plan was built around the prior, lower federal exemption, the federal change is a real reason to revisit. The Nebraska inheritance tax analysis -- which beneficiaries owe what, in which county, and what planning structures reduce exposure -- has not changed and remains separate work.

https://www.merceradvisors.com/insights/trust-estate/estate-tax-exemption-2026-changes-still-need-2025-planning/

Call now to connect with business.

05/01/2026

Your ex is cashing out six figures in stock… but your child support hasn’t changed?
A new Nebraska Supreme Court case (Kingston v. Kingston) just made it clear: Restricted stock units (RSUs) can count as BOTH property and income, and that could mean a major shift in child support.
If your co-parent’s income has grown through stock payouts, bonuses, or other compensation, you may have more options than you think. And if you’re the one receiving RSUs, it’s time to understand how this ruling could impact you.
https://horganlawfirm.com/rsu-child-support-modification-nebraska/

04/30/2026

You’re stopped at a red light on Dodge when—BAM—a rear-end crash turns your day upside down. In Nebraska, what you do next is the difference between full compensation and a lowball check that barely covers the ER.
From documenting the scene and getting prompt medical care to dealing with fault-based insurance and strict filing deadlines, every step matters for your claim. Before you talk to an adjuster or accept a settlement, talk to a lawyer who knows Omaha and Nebraska law. Horgan Law LLC represents crash victims in Douglas County, Sarpy County, and across the state.
Find out more: https://horganlawfirm.com/car-accident-attorney-omaha-guide/

04/24/2026

When someone involved in a Nebraska lawsuit dies, the case doesn’t automatically end, but it also can’t move forward until it’s properly revived in the estate’s name. Skipping this step can make years of litigation unenforceable, as seen in Muller v. Weeder.
Horgan Law helps businesses, estates, and co-plaintiffs navigate the revivor process to keep cases valid and on solid legal footing.
https://horganlawfirm.com/when-a-party-dies-during-a-lawsuit-what-nebraska-law-requires-and-why-it-matters/