Alert

January 29, 2013

Final FATCA Regulations Issued in Fight Against Offshore Tax Evasion

The Treasury Department and Internal Revenue Service (IRS) have issued final regulations for their global reporting demands under the controversial Foreign Account Tax Compliance Act (FATCA). Enacted by Congress in 2010, FATCA was created to targe...

 Webinar

July 01, 2025

Breakdown and Analysis of Critical Provisions in the 2025 Budget Bill and Their Impact on Ohio School Districts

Register now at:  The Ohio General Assembly is currently working on the state’s two-year operating budget bill (HB 96), which contains numerous significant provisions that will directly impact Ohio school districts. This complimentary webinar is...

 Alert

January 29, 2013

The Affordable Care Act: Department of Labor Extends Deadline for Providing Employees With Notice of Insurance Exchanges

The Department of Labor (DOL) has postponed the deadline for employers to provide their employees with written notice informing them of the existence of state-based health insurance exchanges created by the Affordable Care Act (ACA). The Act original...

 Article

January 28, 2013

M&A Fees: How Much Will this Trophy Cost Me?

If closing a transaction is akin to winning the Super Bowl, then all of the players need to work as a team to keep legal fees under the proverbial salary cap...

 Alert

January 18, 2013

Increased HSR Thresholds for 2013

On January 10, 2013, the United States Federal Trade Commission announced increases to the notification thresholds promulgated under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the "HSR Act"). The thresholds are adjusted ann...

 Alert

January 17, 2013

Government Crackdown on Skilled Nursing Facilities: The Coming Storm

When politicians cannot agree how to reduce budget deficits, they always find common ground in campaigns to root out alleged fraud and abuse. Central to this budget fight will be the cost of Medicare. One point of agreement is that the Center for Med...

 Alert

January 15, 2013

Federal Tax in 2013 and the American Taxpayer Relief Act

The American Taxpayer Relief Act of 2012 (the "Act") signed into law by President Obama on January 2, 2013, modifies and/or extends certain "Bush-era" tax cuts or tax credits that would have expired at the end of 2012. Roetzel's tax professionals pro...

 Alert

January 10, 2013

Consumer Product Safety Commission: What to Watch for in 2013

The Consumer Product Safety Commission ("CPSC" or "Commission") - currently made up of two Democratic appointees and one Republican appointee - appears likely to continue taking an energetic approach to implementing its rules in 2013. For those compa...

 Alert

January 08, 2013

FDA Issues Proposed Rules Under the Food Safety Modernization Act Regarding Preventive Control and Produce

On January 4, 2013, the FDA issued two rules implementing portions of the Food Safety Modernization Act. The first proposed rule focuses on the implementation of written plans to prevent contamination and respond in the event of contamination or an o...

 Alert

January 04, 2013

The Affordable Care Act: Required Notice of State Insurance Exchanges

One of the most important features of the Affordable Care Act (ACA) is the creation of state-based health insurance exchanges. These exchanges will serve as marketplaces where individuals and small businesses can shop for health insurance coverage. T...

 Alert

January 02, 2013

Ohio Court Rules that Bureau of Workers' Compensation Overcharged Thousands of Small Employers for Premiums

A Cuyahoga County Common Pleas Court judge ruled on Friday, December 28, 2012, that the Ohio Bureau of Workers' Compensation ("BWC" or "Bureau") overcharged thousands of Ohio employers that did not qualify for membership in group rating programs from...

 Article

2013

Eight Years and Acres Later: Single Asset Real Estate Cases After BAPCPA

 Article

2013 Edition

Document Production and Organization chapter

 Article

2013

New Estate Planning Concerns in Light of Recent Tax Changes (co-author)

 Article

Issue 2 (2013)

Nanotechnology: Using Co-Regulation to Bring Regulation of Modern Technologies into the 21st Century

 Article

December 21, 2012

Shale gas exports will aid US and its allies

Shale gas exports will aid US and its allies Permits would point trade partners to cleaner fuel, say Bill Richardson and Spencer Abraham If there's a bright spot in the gloomy recent history of the US economy, it is the expansion of our energy se...

 Article

December 21, 2012

Shale Gas Exports Will Aid US and Its Allies

Shale Gas Exports Will Aid US and Its Allies

 Article

December 21, 2012

Shale Gas Exports Will Aid US and Its Allies

If there’s a bright spot in the gloomy recent history of the US economy, it is the expansion of our energy sector. A plentiful and inexpensive supply of natural gas from shale rock has led to cheaper electricity for consumers and industry, the reviva...

 Article

December 12, 2012

When It's Time to Face the Facts: Using the Physical Facts Rule to Win Summary Judgment

Achieving success on a motion for summary judgment can be difficult, even when the facts are on your side. In some cases, all of the lay witness testimony supports the defense, but the plaintiff’s expert has presented a theory that supports the plain...

 Article

Elder Law Handbook, past contributing editor

 Article

November 04, 2012

Recent Case Law Addressing Three Contentious Issues in the Montreal Convention

What is the difference between a flight from New York to Los Angeles and one from New York to Vancouver? Besides the likely difference in the weather upon arrival, the two flights are governed by different bodies of law. New York–Vancouver is an inte...