Insights

December

• 12/11/2017
  Client Alert: Paint and Related Wastes to be Regulated as Universal Waste in Ohio
  Ohio will soon join Texas and New Jersey as the only states to regulate “paint and paint-related waste” as a Resource Conservation and Recovery Act (RCRA) universal waste instead of a hazardous waste.
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• 12/7/2017
  Client Alert: Final Rule on Patent Agent-Client Privilege
  In February 2015, the United States Patent and Trademark Office (the office) solicited comments as to whether it should recognize privilege for U.S. patent agents and foreign attorneys or agents.  Following the comment period, the office published a notice and final rule in the Federal Register on Nov. 7, 2017 (82 Fed. Reg. 214 at 51572) officially recognizing the privilege, effective December 7, 2017.
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• 12/5/2017
  Client Alert: Ohio Bill Would Create Cybersecurity Safe Harbor
  Senate Bill 220, also known as the Data Protection Act, was recently introduced in the Ohio legislature.
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• 12/1/2017
  • Joseph B. Mann
  IRS Announces that Marginal Well Production Credits are Available for 2016 Natural Gas Production
  Joseph Mann, a partner in the Vorys Columbus office and a member of the tax group, authored an article for the OOGA Bulletin (the monthly publication of the Ohio Oil and Gas Association) titled “IRS Announces that Marginal Well Production Credits are Available for 2016 Natural Gas Production.”
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November

• 11/30/2017
  Labor and Employment Alert: OSHA Extends the Deadline for Electronic Submission of Injury Reports to December 15, 2017
  Last year, the federal Occupational Safety and Health Administration (OSHA) amended its recordkeeping rules related to workplace injuries and illnesses to require employers keeping those records to submit information to OSHA electronically.
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• 11/21/2017
  Securities Alert: ISS Issues 2018 Proxy Voting Guidelines Updates
  On November 16, 2017, Institutional Shareholder Services Inc. (ISS) released updates to its proxy voting guidelines for 2018 (2018 Updates). The 2018 Updates are effective for shareholder meetings on or after February 1, 2018. This alert summarizes the highlights of the 2018 Updates.
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• 11/20/2017
  • Victor J. Ferguson
  • David A. Groenke
  • Emily S. Pan
  • Michael G. Schwartz
  • David A. Swift
  • Mark E. Vannatta
  • Suzanne R. Galyardt
  • Michelle L. Clemons
  • Colleen B. Laux
  • John F. Furniss III
  Recent Case Increases Uncertainty for Surviving Spouses
  The U.S. Tax Court recently determined that the IRS can re-examine the deceased spouse’s estate tax return that reported the unused exclusion, without regard to any statute of limitations.
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• Fall 2017
  Q&A: Kenny McDonald, CEcD
  We asked Kenny McDonald, president and chief economic officer of Columbus 2020, to answer some questions regarding the organization, its upcoming initiatives and the evolving perception of Columbus.
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• Fall 2017
  • Kelly B. Bissinger
  • Joseph B. Mann
  • Daniel R. Bross
  UPDATE: New Effective Date for the Ohio Historic Preservation Tax Credit Certificate Could Cause Delay in Claiming Credit
  In order to claim Ohio Historic Preservation Tax Credits (OHPTCs) on a project, a taxpayer must first receive a tax credit certificate (certificate) from the Ohio Development Services Agency (ODSA).
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• Fall 2017
  • Christopher J. Knezevic
  Illinois Reinstates and Revises the EDGE Tax Credit
  One of Illinois’ main economic development incentives is back. On September 18, 2017, Illinois Governor Bruce Rauner signed into law H.B. 162, which reinstates the Economic Development for a Growing Economy (EDGE) Tax Credit Program and extends the sunset date to June 30, 2022.
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• 11/15/2017
  • 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
  • J. Theodore Smith
  • Jonathan K. Stock
  • Kristin L. Woeste
  • Scott J. Ziance
  Development Incentives Quarterly: Fall 2017
  In the Fall 2017 edition of Development Incentives Quarterly, read a Q&A with Kenny McDonald, president and chief economic officer of Columbus 2020; learn about how the new effective date for the Ohio historic preservation tax credit certificates could cause a delay in claiming credit; and learn more about what it mean now that Illinois was reinstated and revised the EDGE Tax Credit.
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• 11/9/2017
  • Victor J. Ferguson
  • David A. Groenke
  • Emily S. Pan
  • Michael G. Schwartz
  • David A. Swift
  • Mark E. Vannatta
  • Suzanne R. Galyardt
  • Karen M. Moore
  • Michelle L. Clemons
  • Colleen B. Laux
  • John F. Furniss III
  The Family Office
  The latest and growing trend for high net worth families involves the formation of a Family Office.
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• 11/9/2017
  • Gregory D. Russell
  Legal Issues Facing Ohio Producers
  Greg Russell, a partner in the Vorys Columbus office and the chair of the firm's energy subgroup, authored an article for the OOGA Bulletin titled "Legal Issues Facing Ohio Producers."
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• 11/8/2017
  Labor and Employment Alert: Finding Lost Participants, Annual Limit Update and Tax Bill Implications
  We have become aware that the Department of Labor (DOL) has started to take issue with the standard processes used by retirement plans to identify and locate lost participants in ongoing plans.
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• 11/6/2017
  It is Your Land, But the Government is Flooding it: is Just Compensation Available in Eminent Domain?
  Flooding often is caused by natural disasters.  But unfortunately, past flood events have also been caused or worsened by federal, state and local governments’ actions or inactions. 
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• 11/6/2017
  Labor and Employment Alert: IRS Prepares to Enforce Employer Pay or Play Penalties
  On November 2, 2017, the IRS updated FAQs 55-58 on the ACA employer pay or play penalties to explain how it intends to assess and collect 2015 penalties under Code Section 4980H.
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• 11/1/2017
  • Jackie Ford
  Will New Laws Change Your Employee Handbook?
  Jackie Ford, a partner in the Vorys Houston office and a member of the labor and employment group, authored an article titled “Will New Laws Change Your Employee Handbook?” for Texas Lawyer.   
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• 11/1/2017
  • Elizabeth E.W. Weinewuth
  The Conflicts Conflict: Representing Fiduciaries (Not the Estate?) after Cincinnati Bar Association v. Robertson
  Vorys Partner, Beth Weinewuth authored a article for the November/December issues of the Ohio Probate Law Journal titled "The Conflict: Representing Fiduciaries (Not the Estate?) after Cincinnati Bar Association v. Robertson."
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October

• 10/20/2017
  Labor and Employment Alert: California Expands Employers’ Mandatory Harassment Training
  The California Fair Employment and Housing Act currently requires employers with 50 or more employees to provide all supervisory employees with at least two hours of training and education regarding sexual harassment and abusive conduct.
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• 10/19/2017
  Client Alert: EU Privacy Officials Release Guidance on Data Breaches, Profiling
  On October 17, 2017, the European Union (EU) Working Party on The Protection of Individuals with Regard to the Processing of Personal Data (also referred to as the Article 29 Data Protection Working Party) released two draft guidance documents.
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