Authored Articles

Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.

A brand’s ability to control its online sales is critical to its ability to maximize profitable e-commerce channel growth, preserve brand equity, and prevent damaging e-commerce conflicts with its brick-and-mortar business.

For some clients, estate planning can be relatively straightforward.

The federal banking agencies (including the FDIC, the OCC, the Federal Reserve, and the CFPB) adopted an important final rule in early 2021 (Rule) relating to how the agencies view and treat the impact and role of “supervisory guidance” (SG) in the regulation and oversight of their constituent institutions.

While there seems to be light at the end of the tunnel with the COVID-19 pandemic, many parts of the economy are still hurting. For lenders, that means there will continue to be more credits being pushed into workouts or special assets.

On January 20, 2021, President Joe Biden was sworn in as the 46th President of the United States.

With the White House and Congress now under Democratic control, the political shift has fueled renewed optimism in the cannabis industry regarding the prospects for wide-scale legalization or, as a consolation prize, cannabis banking reform.

Vorys has released a white paper that provides the history behind the Supreme Court of Pennsylvania's long awaited decision in Gregg v. Ameriprise Financial and outlines how this decision affects Pennsylvania business owners. 

In this edition of Development Incentives Quarterly, we welcome Jim Staton, senior vice president and chief business development officer for the Indiana Economic Development Corporation (IEDC).

On December 29, 2020, Governor Mike DeWine signed Amended Substitute Senate Bill 39 (S.B. 39), which creates the Transformational Mixed-Use Development (TMUD) Tax Credit.

We virtually welcomed in February more than 200 guests at Vorys’ sixth annual Economic Development Incentives Conference – the nation’s largest annual conference focused on economic development incentives.

Vorys attorney Hilary Houston authored an article for the January/February 2021 issue of Taxation of Exempts, a Thomson Reuters journal about whether 501(c)(3) nonprofit organizations are subject to real property taxation.

Eve Stratton, of counsel in the Vorys Columbus office who prior to joining Vorys was a justice on the Supreme Court of Ohio, co-authored an article for Dayton Daily News about the recently passed Senate Bill 256 which provides guidelines for the sentencing of youth offenders based on research and science.

Even in the midst of the coronavirus (COVID-19) pandemic, the Securities and Exchange Commission (SEC) staff continued to update and streamline disclosure requirements applicable to public reporting companies.

In this edition of Development Incentives Quarterly, we welcome Dennis Shea, publisher & president Area Development.

Pennsylvania Governor Tom Wolf in July signed House Bill 732, which created a new transferable tax credit for businesses manufacturing fertilizers and petrochemicals using dry natural gas.

Nondisclosure agreements (NDAs) or confidentiality agreements are commonplace in commercial transactions, especially in deals that are negotiated privately before any public disclosure, or if parties need to share proprietary information.