As we begin the New Year, it’s time to re-visit and update your data incident response plan. Companies subject to the Payment Card Industry Data Security Standard (PCI-DSS) are required to do so to ensure compliance.
Earlier this month, the National Labor Relations Board (NLRB) articulated a new standard for evaluating when a facially neutral workplace policy or rule would potentially interfere with rights protected by the National Labor Relations Act (NLRA). In doing so, the NLRB overruled its 2004 Lutheran Heritage Village-Livonia decision, which had held that employers violated the NLRA if their workplace rules could be “reasonably construed” by employees as prohibiting their exercise of protected rights.
The Tax Cuts and Jobs Act (the “Act”) was signed into law on December 22. The Act brings about immediate, sweeping changes to the federal income tax laws, affecting businesses and business owners across all industries. Most provisions of the Act are effective for taxable years beginning after December 31, 2017. Certain provisions, however, are retroactive to September or November of 2017.
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.
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