Authored Articles

The Court concluded that inclusion of properties in a special taxing district that receive no benefit from the taxing district was a taking without due process.

Jennifer Dunsizer, a partner in the Columbus office, authored a Lexis Practice Advisor^® Practice Note titled “Participant Investment Advice and Education Considerations for Retirement Plan Fiduciaries.”

In this edition of Development Incentives Quarterly, Thomas Bisacquino, the president and CEO of NAIOP, the Commercial Real Estate Development Association, joins us for a Q&A.  Tom answers questions regarding the most pressing issues facing commercial developers nationally and locally. 

In this two-part series, we’ll cover the top 10 key points for tax professionals to understand about Opportunity Zones (OZs).

Missouri Gov. Mike Parson and Kansas Gov. Laura Kelly took action to end a longstanding economic border war between the two states.

Vorys Partner Daren Garcia co-authored “The Amazon Playbook for Consumer Electronics Brands” for the eCommerce performance analytics platform Profitero.

Jeff Heller, of counsel in the Vorys Houston office and a member of the labor and employment group, authored an article for Texas Lawyer titled “Managing Whistleblowers from an Employer’s Perspective.” 

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.”