Insights

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Aug 16, 2019 | Are Employers Required to Accommodate Medical Marijuana?

Medical marijuana has finally arrived. Over 53,000 Ohio residents have applied for and received medical marijuana cards. Ohio’s first dispensaries have opened and begun selling marijuana recommended by physicians for the treatment of 21 different med...

Aug 14, 2019 | NLRB Proposes New Election Rules Un-Blocking Charges and Protecting Employee Rights After Voluntary Recognition

On August 9, 2019, the National Labor Relations Board (“NLRB”) announced proposed rules¹ to change three aspects of the Board’s union election procedures: 1) the treatment of unfair labor practice charges filed after a petition for representation is...

Aug 8, 2019 | (Almost) Tax-Free Retirement

By Daniel B. Waters, Attorney The 2020-2021 Ohio Biennial Budget has passed, and one important aspect for businesses is the statutory exclusion of Supplemental Executive Retirement Plans (“SERPs”) from municipal taxation. The new law codifies the...

Aug 5, 2019 | Personal Goodwill and Loss Limitations Under §461(l) of the Tax Code are Likely to be Tested in Future Tax Appeals and Must be Considered in Structuring Business Sales

An important tax code update that business owners in Ohio and across the country should take note of is part of the recent tax reforms concerning personal goodwill and its tax treatment in recent and future business transactions that largely became e...

Jul 31, 2019 | Trusts, Beneficiaries, and the Application of State Income Tax

By Daniel B. Waters, Attorney In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court revived the two-prong test from Quill v. North Dakota, 504 U.S. 298 (1992) a...

Jul 30, 2019 | Ohio Legalizes Hemp and CBD Products – What Does This Mean For You?

Today Ohio joined numerous other states, including Connecticut, Florida, Georgia, Hawaii, Iowa, Nebraska, New Jersey, Oklahoma, Texas and Virginia, by enacting legislation to legalize the cultivation, production and sale of hemp and hemp-derived prod...

Jul 23, 2019 | Updates on Legislation That Affects Florida Community Associations

Only a few bills passed this year that affect community associations. These bills pertain to:     1. fire sprinkler and engineered life safety systems in condominiums,     2. removal of dangerous trees,     3. vegetable gardens, and     4. Assi...

Jul 18, 2019 | Ohio State Budget Update: What You Need To Know

After a 17-day delay, state budget negotiations concluded, and Governor Mike DeWine signed Ohio’s $69 billion two-year state operating budget into law. On June 30, lawmakers passed an interim budget, which ran through July 17, to temporarily fund sta...

Jul 18, 2019 | FY 2020-2021 Ohio Biennial Budget Select Education Provisions

After a 17-day delay, state budget negotiations have concluded, and Governor Mike DeWine signed Ohio’s $69 billion two-year state operating budget into law. On June 30, lawmakers passed an interim budget, which ran through July 17, to temporarily fun...

Jul 1, 2019 | Ohio Budget Update: State Lawmakers Miss Deadline to Pass Ohio’s Budget

For the first time in a decade, Ohio’s legislature failed to meet the June 30 statutory deadline to pass its two-year operating budget and were forced to take the unusual step of suspending the state constitution to pass an interim budget. As a stopg...

Jun 27, 2019 | Congressional Vote to Ensure Protections for State Cannabis Programs

The U.S. House of Representatives voted to approve an amendment to the Fiscal Year 2020 Commerce-Justice-Science spending bill that protects legal cannabis programs in all states, Washington D.C. and U.S. territories, from interference by the U.S. De...

Jun 27, 2019 | Defending Against Ohio Tax Audits and Appealing Ohio Tax Assessments

The Ohio Department of Taxation (“The Department”) investigates and institutes various types of audits to explore potential non-compliance by businesses. Thus, Ohio businesses should be aware that this potential cost and exposure is lurking out there...

Jun 21, 2019 | Illinois Set to Legalize Recreational Marijuana

Illinois will soon become the eleventh state to legalize recreational marijuana. The Illinois Legislature passed the Cannabis Regulation and Tax Act (HB 1438), which allows the legal possession and sale of recreational marijuana beginning January 1,...

Jun 7, 2019 | Ohio House Passes HB 80, Includes PTSD Expansion

On June 5, the Ohio House of Representatives passed House Bill 80, which added several updates to the Ohio Workers’ Compensation program. This is notable because HB 80 is officially a budget bill, with a deadline of passing both Senate approval and s...

Jun 7, 2019 | FDA Holds First-Ever Public Hearing on CBD

The Food and Drug Administration (“FDA”) held its first-ever public hearing on cannabidiol (“CBD”) on Friday, May 31, 2019 with over one hundred (100) speakers and ten (10) hours of testimony. The purpose of the hearing was to obtain scientific data...

Jun 6, 2019 | Federal Agency Changes on the Horizon for Hemp and Hemp-Derived Products - Including CBD

Two recent announcements from the federal government may indicate a loosening of restrictions regarding hemp and hemp-derived products. First, the Transportation Security Administration (“TSA”) recently announced that it will allow people to fly with...

Jun 4, 2019 | The Importance of a Startup’s Board of Directors

Countless new businesses, commonly known as “startups,” are launched each and every day, and while some of them may have better business models than others, a startup’s ability to successfully grow from a seed into a stable, mature, and profitable bu...

May 24, 2019 | One Week Away: Upcoming FDA Hearing on Cannabis Products

Anyone involved in the Cannabis or related industries should pay close attention to an upcoming Food and Drug Administration (“FDA”) hearing which is scheduled to obtain scientific data and information about the safety, manufacturing, product quality...

May 22, 2019 | Cannabis-Related Trademarks

In recent years, it has been difficult for cannabis companies to develop and protect consistent and comprehensive brands on a nationwide basis, due to the U.S. Patent & Trademark Office’s (“USPTO’s”) refusal of federal registration for trademarks use...

May 21, 2019 | Ohio Bureau of Workers’ Compensation Submits Dividend Proposal

The Ohio Bureau of Workers’ Compensation Board of Directors, under the Audit Subcommittee, has set forth the dividend proposal for all state fund employers. The Bureau will be paying 88% of 2017 policy year premiums to employers. Dividends will be is...

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