Authored Articles

Published in The Evaluator, this article details the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA).

Published in The Evaluator, this article details several cases related to real property taxation.

Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.

In the Fall 2014 edition of The Evaluator, read about appeals of BTA decisions, cases the Ohio Supreme Court decided related to real property taxation, as well as updates on counties reappraising or updated tax valuations for 2014.

Dave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “It’s Time to Update Your Tax Sharing Agreement – And If You Do Business in Ohio You’ll Need a Second One” for the November/December 2014 edition of the Journal of Taxation and Regulation of Financial Institutions.

Emily Pan, an attorney in the Vorys Cincinnati office, authored an article titled "Trust Protectors: Does Ohio Law Leave More Questions Than Answers?," for the Probate Law Journal of Ohio.

Paige Kohn, an associate in the Vorys Columbus office and a member of the litigation group, authored “Legal Industry Moves Away From Billable Hour to Alternative Fee Arrangements” for the October 2014 edition of Columbus C.E.O. magazine.

Dave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio Constitution” for the Fall 2014 edition of the Journal of State Taxation.

Whitney Gibson co-authored an article for Texas Lawyer titled “SCOTX Internet Defamation Ruling Helps Mitigate Damages.”

Natalia Steele, an associate in the Vorys Cleveland office and a member of the litigation group, authored an article for the American Bar Association Insurance Services: Safe Talk newsletter. The article highlighted the increasing trend of lawsuits being filed against banks and their directors and officers on behalf of shareholders regarding a bank merger or acquisition.

Allen Kinzer, a partner in the Vorys Columbus office and a member of the labor and employment group, authored an article titled “Bonus Dispute Makes DOL Seem Like 'Department Of Languor'” for Employment Law360.

Whitney Gibson, a partner in the Cincinnati office and the leader of the firm’s internet defamation group, authored an article for Social Media Explorer about “Twitter parties.”

With developments over the recent years that include a number of high profile data breaches (e.g., Snowden and Target), the National Institute of Standards and Technology release of its recommendations titled the "Framework for Improving Critical Infrastructure Cybersecurity," and the enhanced regulatory exam focus on identifying an institution’s preparation and protections related to cyber risks, institutions and boards that fail to focus and create plans to deal with cyber risks do so at their own peril.

Life as a mutual thrift is a good news/bad news proposition. The "good news" is that you’re not constantly facing shareholder pressures for performance and returns because you don’t have shareholders to worry about. The "bad news" is that your only current direct option for raising capital, when needed or desired, is severely restricted to the long-term mechanism of accumulating retained earnings.

While the "big" banks and bank holding companies have been issuing preferred stock to raise capital for years, we have recently seen increased interest from community banks and bank holding companies in issuing convertible preferred stock to raise capital. In the past 12 to 18 months, there have been a number of convertible preferred stock offerings, including both registered offerings and private placements, by community bank and thrift holding companies.

On February 24, 2014, the Federal Reserve provided better insight into issues that may delay or prevent its approval of applications and notices relating to transactions, including mergers and branch or line of business expansions. The Federal Reserve’s supervisory letter also announced that it would begin publishing a semi-annual report in the second half of 2014 to enhance transparency in the bank applications and notice process.

J.B. Lind, an associate in the Vorys Cincinnati office and a member of the litigation group, authored an article for the September issue of the Cincinnati Bar Association’s CBA Report titled “CALL Class XVIII: Youth Court.”

Tanya Curcio, an associate in the Vorys Washington D.C. office and a member of the intellectual property, media and entertainment group, authored an article for PR Daily titled “5 Things to Consider When Naming a Brand.”

Kevin Gormly, a partner in the Pittsburgh office, and Abbi Marusic, an associate in the Pittsburgh office, provided the Pennsylvania Oil and Gas Update in the Rocky Mountain Mineral Law Foundation Mineral Law Newsletter, Vol. 31, No. 3. The article covered the Commonwealth Court's decision on Act 13 issues, the forced pooling provision of oil and gas conservation law, and the Pennsylvanaia Superior Court's decision on "Title Washing."

Nelson Cary, a partner in the Vorys Columbus office and a member of the labor and employment group, authored an article for Law360 titled “New Limits On Employers During Union Organizing Efforts.”