Article

October 2010

Trust fund taxes: ‘Borrowing’ from the government? Or ‘theft’ of government funds?

 Podcast

September 2019

Issues on Appeal Podcast: "Appellate Workflows Part 2" - Guest Speaker

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September 30, 2019

Are LGBTQ Workers Protected by Title VII’s Ban on Sex Discrimination? The Supreme Court Will Decide This Term

Title VII, which prohibits employment discrimination on the basis of race, color, religion, sex, and national origin, does not contain any explicit protections for sexual orientation, gender identity, or transgender status. This past April, the Supre...

 Article

September 30, 2019

Tips on Filing for Preliminary Injunction in Trade Secret Cases—Considerations when Seeking Emergency Injunctions

"This Practice Point serves to offer practical tips for a party seeking to quickly obtain an emergency preliminary injunction in a trade secret case..." To read the full article, click HERE.  

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September 26, 2019

Department of Labor Announces Final Rule Increasing the Salary Thresholds for Overtime Exempt Status

On September 24, 2019, the U.S. Department of Labor (“DOL”) announced its final rule regarding changes to the salary thresholds for employee exemptions from the overtime requirements of the Fair Labor Standards Act (“FLSA”). The DOL estimates that th...

 Article

September 16, 2019

It Has Been A Busy Year for the TSCA Risk Assessment Process

 Article

September 2019

Ohio Appellate Court Ruling Highlights Interplay Between Oil and Gas Leases and Ohio's Unitization Statute

On June 19, 2019, the Ohio Court of Appeals for the Seventh Appellate District issued a ruling that addressed important unanswered questions involving the interplay between an existing oil and gas lease whose unitization clause was deleted and Ohio's...

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September 03, 2019

What You Need to Know About Florida's Brand New Hemp & CBD Industry

The Florida House of Representatives and Senate unanimously passed into law Senate Bill 1020, which legalizes and creates a regulatory framework for hemp and hemp-derived products, such as cannabidiol (“CBD”). The state’s hemp program will be housed...

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August 27, 2019

“Alianna’s Alert”: A Reminder to School Districts About Parent Notification

Through the passing of House Bill 66, “Alianna’s Alert” went into effect on April 5, 2019, with the hope of increasing safety measures for Ohio school children.  “Alianna’s Alert,” prompted by the violent murder of Alianna Defreeze (14 years of age)...

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August 26, 2019

Ohio Income Tax Changes Effective for Tax Year 2019

Governor Mike DeWine recently signed into law two bills that include significant Ohio income tax changes for tax year 2019, as reported on returns due April 15, 2020. The major changes are summarized below. Tax Rates: The bottom three income...

 Article

August 19, 2019

Estate Planning Before, During and After Divorce

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August 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...

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August 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...

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August 08, 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...

 Article

August 07, 2019

Ohio Lawyers, you are about to realize how much easier your life got on July 1, 2019

Are you a litigator who practices in multiple courts across Ohio?  If so, you may not know it, but your life got measurably less stressful on July 1, 2019, when changes to the Ohio Rules of Civil Procedure, the Ohio Rules of Criminal Procedure, the O...

 Article

August 2019

Ohio's Fifth Appellate District Rules in a Dormant Mineral Act Notice Case

On June 28, 2019, Ohio’s Fifth District Court of Appeals issued its opinion in Gerrity v.Chervenak, 2019-Ohio-2687, holding that the surface owner’s attempts to locate the heir of asevered mineral holder were reasonable, and, therefore, the reserved...

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August 05, 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...

 Podcast

August 2019

Issues on Appeal Podcast: “Appellate Workflows Part 1” - Guest Speaker

 Alert

July 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...

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July 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...