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.
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.).
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.
Vorys Partner Daren Garcia co-authored “The Amazon Playbook for Consumer Electronics Brands” for the eCommerce performance analytics platform Profitero.
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.
Starting January 1, 2020, a new California state law will require employers to notify employees in California of any deadline to withdraw funds from a flexible spending account (FSA) prior to the end of the plan year.
On October 31, 2019, the U.S. Department of Agriculture (USDA) published in the Federal Register an interim final rule which – as required by last December’s Agricultural Improvement Act of 2018 (popularly known as the “2018 Farm Bill”)
On October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.
On October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.
The Ohio Board of Tax Appeals (BTA) recently issued a decision that reverses 20 years of case precedent regarding the classification of voice and internet cable installed into commercial buildings.
Now that PBMs are able to track copay coupons using copay accumulator programs, additional guidance is needed from the IRS to determine whether plan sponsors are required to implement copay accumulator programs for HSA-compatible HDHPs.
On October 21, 2019, a jury found that the maker of 5-Hour Energy – Living Essentials LLC – did not violate the Robinson-Patman Act when it offered Costco lower wholesale prices and instant rebates that it didn’t make available to other resellers.
As we previously reported in Part I of this series, the Illinois Workplace Transparency Act (WTA) will significantly change the contours of employment, separation, and settlement agreements when it becomes effective on January 1, 2020.
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.”
On October 10, 2019, the United States Bankruptcy Court for the Southern District of Ohio (OHSB) entered General Order 30-2 implementing Complex Chapter 11 procedures.
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
Daren S. Garcia
Nicholas M.J. Ray
David M. Aldous
Lauren M. Johnson
Andrew E. DeBord
Lindsay Doss Spillman
Hilary J. Houston
Steven L. Smiseck
Megan Savage Knox
Anthony L. Ehler
David A. Froling
Scott J. Ziance
Steven R. Rech