Authored Articles

Lenders in Ohio frequently incorporate cognovits, or confession of judgment provisions, into promissory notes, guaranties and other loan instruments. T

One of the “issues du jure” for the bank and thrift industry involves the benefit, or possibly lack thereof, of having a holding company.

Branch purchase and sale transactions, involving sales and acquisitions of defined assets and assumption of defined liabilities (P&A transactions) can be more complex and document-intensive than whole-bank mergers.

The financial services industry in this country is fortunate to have choices when it comes to the nature and oversight of bank and thrift charters.

In the Summer 2019 edition of Development Incentives Quarterly, read about the provisions that impact state law governing economic development incentives in Ohio's Budget Bill and the changes coming to Ohio's Job Retention Tax Credit.

Toby Rittner is the latest participant in our Q&A series with prominent economic developers across the country. Toby is the President and CEO of the Council of Development Finance Agencies (CDFA), a role he has held for over 14 years.

On July 18, Ohio Governor Mike DeWine signed a two-year budget bill (HB 166), his first since taking office.

On July 18, 2019, Governor DeWine signed into law House Bill 166 (HB 166), the Ohio biennial operating budget bill.

Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.

Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.

Tom McDonald, a partner in the Vorys Washington, D.C. office, authored an article for Corporate Counsel titled "Five Tips for Conducting Business in an Emerging Market."

Daren Garcia, a partner and co-chair of the Vorys eControl group, authored an article for Digital Commerce 360 titled “How to Ensure MAP Compliance Across Online Marketplaces.”

Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.

Rosemary Welsh, of counsel in the Vorys Cincinnati office, authored an article titled, “Ohio Implements Standard Authorization Form for Medical Records” for the May-June edition of the Cincinnati Bar Report.

Jeff Heller, of counsel in the Vorys Houston office and a member of the labor and employment group, authored an article for Employment Law360 titled "What To Expect From New EEOC Pay Data Demands." 

Dean Monske is the latest participant in our Q&A series with prominent economic developers across the country.

Investors considering an investment intended to benefit from the federal Qualified Opportunity Zone (QOZ) program should also explore the availability of similar state programs.

Through Vorys’ fourth annual Economic Development Incentives Conference – hosted in February – we welcomed more than 270 guests from three countries and seven states.

Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.

Jackie Ford, a partner in the Vorys Houston office and a member of the labor and employment group, authored an article for Corporate Counsel titled "America’s Opioid Crisis: What Employers and Their Counsel Need to Know."