Authored Articles

Current economic conditions now provide a unique opportunity to avoid the payment of federal gift and estate taxes on asset transfers to children, grandchildren or other beneficiaries.

The IRS has announced that the due date for filing Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and making payments of federal gift and generation-skipping transfer tax is automatically postponed to July 15, 2020.

Akilah Craig authored an op-ed for the Houston Business Journal about the Families First Coronavirus Response Act (FFCRA) and its implications for businesses and their employees.

In this edition of Development Incentives Quarterly, we welcome Steve Glickman, founder and CEO of Develop LLC, an advisory firm dedicated to building and supporting Qualified Opportunity Zone (QOZ) Funds to transform low-income communities nationally.

This is the final installment of a two-part series covering the top 10 key points for professionals to understand about Opportunity Zones (OZs).

We welcomed in February more than 300 guests at Vorys’ fifth annual Economic Development Incentives Conference – again making it the nation’s largest conference focused solely on economic development incentives.

Jackie Ford, a partner in the Houston office, authored an op-ed for the Houston Chronicle titled “When Talking Politics at the Office Can and Can’t Get You Fired.” 

In December of 2019, Senator Elizabeth Warren and Representative Jesús García announced the introduction of the Bank Merger Review Modernization Act (the act), which would “…restrict harmful consolidation in the banking industry and protect consumers and the financial system from ‘Too Big To Fail’ institutions.”

On July 26, 2019, Am. H.B. 166 was enacted into law. That law enacted changes to Ohio Revised Code 5726.04.

Beginning in October 2019, more than a dozen individuals through at least four law firms have filed hundreds of new lawsuits against businesses alleging violations of the Americans with Disabilities Act of 1990’s Title III (starting at 42 USC §12101), as well as local New York state (N.Y. Exec. Law Article 15) and New York City Human Rights Laws (starting at N.Y.C. Admin. Code §8-101).

By 6-1 vote, the Ohio Supreme Court recently ruled that under Ohio criminal law, a bank that cashes a forged check and then recredits a depositor’s account is a “victim” such that the person who forged the check may be required to pay restitution to the bank.

In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.

This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.

Eve Stratton, of counsel in the Vorys Columbus office who prior to joining Vorys served as justice on the Supreme Court of Ohio for 16 years, authored an article for the Akron Legal News titled, “Ohio’s veterans’ treatment courts provide support” published on January 24, 2020.

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).