Insights

December

• 12/31/2019
  Benefits Alert: The Impact on Health & Welfare Plans in the New Year based on the Fifth Circuit’s ACA Ruling and the Further Consolidated Appropriations Act, 2020
  On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit held in Texas v. U.S. that the provision in the Affordable Care Act (ACA) that requires individuals to maintain health insurance or pay a “shared responsibility payment” (i.e., the individual mandate) is unconstitutional.
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• 12/23/2019
  Labor and Employment Alert: 162(m) Regulations Proposed
  The Tax Cuts and Jobs Act generally eliminated the exception to the $1M deduction cap imposed under Code Section 162(m).
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• 12/18/2019
  Labor and Employment Alert: Medical Marijuana Users are Eligible for Unemployment Compensation in Michigan
  The Michigan Medical Marijuana Act (MMMA) grants qualified medical marijuana users who are using marijuana in accordance with the MMMA immunity from “arrest, prosecution, or penalty in any manner.”
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• 12/17/2019
  Intellectual Property Alert: Patent Prosecution Highway in India and Brazil
  Recently, Brazil and India, both top ten largest world economies and common targets for patent filings, have made changes to their PPH programs to increase the speed at which patents are issued.
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• 12/13/2019
  Labor and Employment Alert: Cuyahoga County, Ohio, Prohibits Sexual Orientation and Gender Identity Discrimination
  Twenty-one states and the District of Columbia currently prohibit discrimination on the basis of sexual orientation and/or gender identity and expression.
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• Fall 2019
  Q&A: Thomas Bisacquino, President and CEO, NAIOP
  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. 
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• Fall 2019
  • Sean P. Byrne
  Top 10 Things Every Tax Professional Should Understand About Opportunity Zones (Part 1)
  In this two-part series, we’ll cover the top 10 key points for tax professionals to understand about Opportunity Zones (OZs).
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• Fall 2019
  • Christopher J. Knezevic
  Kansas and Missouri End Incentives Border War
  Missouri Gov. Mike Parson and Kansas Gov. Laura Kelly took action to end a longstanding economic border war between the two states.
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• 12/13/2019
  • J. Theodore Smith
  • William D.G. Baldwin
  • Aaron S. Berke
  • Kelly B. Bissinger
  • Bryan H. Falk
  • Nicholas R. House
  • Christopher J. Knezevic
  • Joseph B. Mann
  • Jacinto A. Núñez
  • Lindsay Doss Spillman
  • Jonathan K. Stock
  • Jay A. Surabian
  • Jill S. Tangeman
  • Kristin L. Woeste
  Development Incentives Quarterly: Fall 2019
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• 12/11/2019
  Benefits Alert: 2019 Roundup: A Look Back at Employee Benefits Developments
  The Vorys Employee Benefits Team has drafted alerts covering an array of regulatory and legislative changes throughout the year.
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• 12/10/2019
  Labor and Employment Alert: Philadelphia Enacts Predictable Scheduling Law for Retailers
  In December 2018, Philadelphia, Pennsylvania enacted its “Fair Workweek Employment Standards Ordinance” to mandate predictable pay and scheduling for employees in the retail, food service, and hospitality industries.
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• 12/4/2019
  Benefits Alert: 2019 Form 1095-C Update
  On December 2, 2019, the IRS published Notice 2019-63, announcing a 31-day extension of the deadline to distribute 2019 Form 1095-Cs to employees.
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• 12/3/2019
  Health Care Alert: ICF/IIDs will be Exempt From New Standards for the Management of Hazardous Waste Pharmaceuticals in Ohio
  On December 2, 2019, the Vorys health care team received confirmation from the Ohio Environmental Protection Agency (Ohio EPA) that it plans to adopt our proposed interpretation of new federal standards for the management of hazardous waste pharmaceuticals, effectively exempting Intermediate Care Facilities for Individuals with Intellectual Disabilities (ICF/IIDs) from compliance with the new standards.
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• 12/2/2019
  Intellectual Property Alert: Amazon Creates a Cost-Effective and Efficient Patent Infringement Remedy for Infringing Products Sold on its Marketplace by Third Parties
  Adding another tool to intellectual property owners’ arsenal for combatting infringing products, Amazon has launched a pilot program to efficiently identify and resolve third-party patent infringement on the Amazon marketplace.
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• 12/2/2019
  Client Alert: Ohio Opportunity Zone Tax Credit Application Period Opens January 2, 2020
  Taxpayers interested in claiming the Ohio Opportunity Zone Tax Credit (OZ Tax Credit) for tax year 2019 should be aware that the window to apply for the first come, first served tax credit will open on January 2, 2020 at 10:00am EST.
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November

• 11/25/2019
  Client Alert: The Ohio Notary Public Modernization Act
  In December 2018, Governor Kasich signed into law S.B. 263 to, among other things, enact the Notary Public Modernization Act (the Act), which Act became effective on September 20, 2019 (the effective date) with respect to updates to Chapter 147 of the Ohio Revised Code (O.R.C.).
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• 11/22/2019
  • Victor J. Ferguson
  • John F. Furniss III
  • David A. Groenke
  • Emily S. Pan
  • Michael G. Schwartz
  • David A. Swift
  • Suzanne R. Galyardt
  • Mark E. Vannatta
  • Karen M. Moore
  Extremely Low Section 7520 Rate Provides Unique Tax Planning Opportunities
  The Section 7520 rate is used in connection with the valuation of long-term or future property interests, such as annuities, life estates, remainder interests, and reversionary interests.
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• 11/14/2019
  • Daren S. Garcia
  Garcia Co-Authors “The Amazon Playbook for Consumer Electronics Brands”
  Vorys Partner Daren Garcia co-authored “The Amazon Playbook for Consumer Electronics Brands” for the eCommerce performance analytics platform Profitero.
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• 11/13/2019
  Federal Tax Bulletin: Key Timing Issues for Qualified Opportunity Fund Investments
  Time is running out to clearly maximize the tax benefits available under the qualified opportunity zone (QOZ) program. 
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• 11/11/2019
  Whistleblower Defense Alert: Government Uses § 3730 Dismissal Power To Dismiss Seven Year Old FCA Case
  The United States District Court for the Eastern District of Pennsylvania recently endorsed a significant expansion to the Government’s ability to dismiss a qui tam relator’s False Claims Act (FCA) case.
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