On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017 (referred to herein as TCJA or the Act). Although the most discussed provisions of the Act concern income tax changes, the new tax law also contains provisions that directly or indirectly affect estate planning.
Tom Fusonie and Dan Shuey, attorneys in the Vorys Columbus office, co-authored an article for Franchising World titled “Four Questions to Consider When Construction Impacts Your Business.”
Tom Szykowny and Anthony Spina, partners in the Vorys Columbus office, co-authored an article for the FORC Journal of Insurance Law and Regulation(Vol. 28 Edition 3 - Winter 2017) titled “Insurance Agents Held To Be Employees for ERISA Purposes.”
Companies are increasingly turning to technology to track customers and employers. For example, employers use fingerprint readers as means of employee timekeeping.
In today’s tumultuous global economy, in-house intellectual property (IP) attorneys and managers are tasked with effectively protecting company innovation while facing ever-dwindling budgets.
David Edelstein, an associate in the Vorys Cincinnati office, authored an article for Environmental Law360 titled “Ohio's New Practical Approach To Waste Management.”
The U.S. House and Senate have both passed tax reform proposals, which are currently being reconciled. These proposals will have significant impact on compensation and benefit programs.
The ten-year anniversary of the last significant reform to Ohio’s eminent domain law presents an opportunity to revisit and reexamine the use of eminent domain law and its impact on Ohio’s farmers.
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.
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.
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.”
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.
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.
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.
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.
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).
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.
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.
Victor J. Ferguson
John F. Furniss III
David A. Groenke
Emily S. Pan
Michael G. Schwartz
David A. Swift
Mark E. Vannatta
Suzanne R. Galyardt
Karen M. Moore
Anthony Spina
Thomas E. Szykowny
David M. Edelstein
Joseph B. Mann
Kelly B. Bissinger
Daniel R. Bross
Christopher J. Knezevic
William D.G. Baldwin
Aaron S. Berke
Bryan H. Falk
Nicholas R. House
Jacinto A. Núñez
J. Theodore Smith
Jonathan K. Stock
Kristin L. Woeste
Scott J. Ziance