Authored Articles

After years of anticipation, sponsors of 403(b) plans have finally received guidance from the IRS regarding preapproved 403(b) prototype and volume submitter documents.

The Financial Crimes Enforcement Network (FinCEN) earlier this year issued a proposed rule to change certain data fields on its Suspicious Activity Report (SAR) form.

Over the next several months many Ohio county auditors will complete the required six-year tax appraisal of all properties located in their counties.

The move toward banking industry “disruption” and new “fintech” opportunities has resulted in a revisiting of the industrial loan company (ILC) charter- once a feared vehicle for expansion by Wal-Mart and others into the banking industry.

Effective October 1, 2017, Connecticut employers will be required to provide reasonable accommodations to pregnant employees and job applicants. The new "Act Concerning Pregnant Women in the Workplace" generally requires an accommodation unless providing one would cause an undue hardship.

The Governmental Accounting Standards Board (GASB) made waves in the economic development community in 2015 when it issued Statement No. 77 (GASB 77). GASB 77 requires governments, for the first time, to disclose in the notes of their financial statements the amount of tax revenues the government has promised to forego through tax abatements.

Over the next several months, many Ohio county auditors will complete the required six-year tax appraisal of all properties located in their counties.

Jeremy Harrison, a partner in the Houston office, and Thomas Thrash, a patent agent in the Houston office, co-authored an article for IP Law360 Titled "Effective Utilization Of The Patent Prosecution Highway."

Vorys attorneys Mark Vannatta and Suzanne Galyardt authored an article in the May/June 2017 edition of the Probate Law Journal of Ohio.

Angela Gibson and Colleen Devanney, partners in the Vorys Cincinnati office, co-authored an article titled “How Employers Should Address Speech in the Online World” for the ?Cincinnati Business Courier.

Creditors of Ohio estates have little room for error under a decision handed down by the Supreme Court of Ohio on April 19, 2017.

More and more, bankers are becoming familiar with the term “High Volatility Commercial Real Estate,” or HVCRE for short.

The financial services industry has seemingly passed out of the dark shadows of the post-2008 “crisis” period. Now, the “Trump Effect,” as well as other factors, are influencing industry stock prices positively and generating a renewed interest in M&A and related matters in the financial services industry.

In a continuing effort to alert our lender clients and other friends to developments in the bankruptcy, restructuring, workout and creditors’ rights space, provided below is a summary of recent noteworthy court decisions.

Jonathan Ishee and Nita Garg, health care attorneys in the Vorys Houston office, co-authored an article for the Houston Business Journal’swebsite titled “Texas Senate Passes Bill Easing Restrictions on Telemedicine.”

In this two-part series, we’ll cover the top 10 misconceptions associated with Ohio Tax Increment Financing (TIF).

In order for a development project to be eligible for Ohio state historic preservation tax credits, the director of Ohio Development Services must make a specific award of tax credits to that project.

Iona Kaiser, a partner in the Vorys Houston office, authored an article for Texas Lawyer about a recent case argued before the Texas Supreme Court related to non-compete agreements and geographical limitations.

Eve Stratton authored an op-ed for the Columbus Dispatch titled “Reforms Would Help Kids Turn Lives Around.”