The Governmental Accounting Standards Board (GASB) made waves in the economic development community in 2015 when it issued Statement No. 77 (GASB 77). GASB 77 requires governments, for the first time, to disclose in the notes of their financial statements the amount of tax revenues the government has promised to forego through tax abatements.
In February 2016, the Equal Employment Opportunity Commission (EEOC) published revisions to its Employer Information Report (EEO-1) that are intended to “assist the agency in identifying possible pay discrimination and assist employers in promoting equal pay in their workplaces.”
Under revisions to the Ohio Depository Act, the Ohio Treasurer of State has developed proposed rules and a new program for the pledging of pooled collateral for public deposits, referred to as the Ohio Pooled Collateral Program.
In July 2017, the Massachusetts Supreme Judicial Court issued a landmark decision that medical marijuana users are entitled to reasonable accommodation and may pursue handicap discrimination claims under Massachusetts law.
The Pennsylvania Files Act (PFA) requires an employer to permit an employee to inspect his or her personnel files used to determine the employee’s qualifications for employment, promotion, additional compensation, termination, or disciplinary action.
Effective January 1, 2018, Nevada employers will be required to provide leaves of absence to employees who are victims of domestic violence or whose family or household members are domestic violence victims.
On June 22, 2017, the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm’s length sale was the best evidence of value for real property tax purposes regardless of the circumstances surrounding the sale.
On June 22, 2017 the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm’s length sale was the best evidence of value for real property tax purposes regardless of the circumstances surrounding the sale.
Jeremy Harrison, a partner in the Houston office, and Thomas Thrash, a patent agent in the Houston office, co-authored an article for IP Law360 Titled "Effective Utilization Of The Patent Prosecution Highway."
Beth Weinewuth and Emily Pan co-authored an article for the July/August issues of the Ohio Probate Law Journal title, "To Engage or Not to Engage? Conflicts Analysis in Estate and Trust Administration."
The Court of Appeals for the Third Appellate District recognized the strength of the presumption of undue influence in a will contest case, overturning an award of summary judgment because of the presumption. Sigler v. Burk, 2017-Ohio-5486, decided on June 26, 2017, demonstrates why, in drafting a will or trust, you should think carefully about any fiduciary role (or roles) assumed by the beneficiaries of the will or trust.