Insights

January

• 1/23/2019
  Client Alert: Massachusetts Expands Breach Notification Requirements
  Massachusetts Governor Charlie Baker recently signed House Bill 4806, amending the state’s data breach notification law. In relevant part, the amendment expands the information that must be reported to Massachusetts regulators in connection with a data breach involving the personal information of Massachusetts residents, imposes new requirements on compromised entities, and adds some clarification to when entities are required to issue notice of a breach. These changes take effect on April 11, 2019.
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• 1/22/2019
  Labor and Employment Alert: Illinois Employers Face New Laws in 2019
  The start of a new year often brings new laws. Discussed below are several laws affecting Illinois employers that became effective on January 1.
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• 1/22/2019
  • 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
  • Michelle L. Clemons
  • Colleen B. Laux
  • Bailey R. Drexler
  Updating Your Estate Plan – It’s More Than Just Document Preparation
  If you’ve recently updated your estate plan, there may be outstanding tasks that require your attention.
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• 1/18/2019
  Labor and Employment Alert: Connecticut Prohibits Salary Inquiries
  As of January 1, 2019, Connecticut became one of the latest jurisdictions to prohibit employers from inquiring into applicants’ salary history.
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• 1/18/2019
  Client Alert: Ohio Updates Notary Public Laws and Adopts Online Notarization Law
  On December 19, 2018, then-Governor John Kasich signed Senate Bill 263, the Notary Public Modernization Act (the Act), which, among other things, will permit online notarizations beginning on September 18, 2019.
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• 1/8/2019
  • Nicholas M.J. Ray
  • Karen H. Bauernschmidt
  • Kenneth R. West
  • David M. Aldous
  • Lauren M. Johnson
  • Andrew E. DeBord
  • Lindsay Doss Spillman
  • Hilary J. Houston
  • Steven L. Smiseck
  • Megan Savage Knox
  • Anthony L. Ehler
  • Scott J. Ziance
  Time to File Real Property Tax Complaints in Ohio for Tax Year 2018
  Every six years the State of Ohio requires counties to reappraise real estate.
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• 1/8/2019
  • Nicholas M.J. Ray
  • Karen H. Bauernschmidt
  • Kenneth R. West
  • David M. Aldous
  • Lauren M. Johnson
  • Andrew E. DeBord
  • Lindsay Doss Spillman
  • Hilary J. Houston
  • Steven L. Smiseck
  • Megan Savage Knox
  • Anthony L. Ehler
  • Scott J. Ziance
  Time is Running Out to File Appeals Across the Country
  Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
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• 1/7/2019
  Labor and Employment Alert: Michigan Enacts a State-Wide Paid Sick Leave Law
  In December 2018, Michigan enacted its Paid Medical Leave Act (PMLA), which becomes effective in March 2019.
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• 1/4/2019
  Labor and Employment Alert: E-Verify in Light of the Government Shutdown
  Due to the well-publicized impasse between President Trump and Congress, a partial government shutdown is currently in effect.
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• 1/4/2019
  Immigration Alert: Government Shutdown: What Immigration Services are Affected and How to Deal with the Suspension of E-Verify
  Due to the well-publicized impasse between President Trump and Congress, a partial government shutdown is currently in effect. Approximately 25 percent of government functions are shut down.
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• 1/2/2019
  Labor and Employment Alert: Suffolk County, New York, Prohibits Salary Inquiries
  Suffolk County, New York, has become one of the latest jurisdictions to prohibit employers from asking applicants about their compensation history. The law becomes effective on June 30, 2019.
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• 1/2/2019
  Client Alert: New IRS Guidance Addresses the Tax Cost of Providing Parking to Employees, Even for Tax-Exempt Employers
  Starting in 2018, an employer is no longer able to deduct the expense associated with “any parking” provided to employees on or near the workplace. 
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• 1/1/2019
  • Elisabeth R. Healey
  Economics of Diversity
  Elisabeth Healey, an associate in Vorys Pittsburgh office and a member of the technology and intellectual property group, co-authored an article for the Intellectual Property Organization titled "Economics of Diversity." 
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December

• 12/31/2018
  Labor and Employment Alert: Massachusetts Tightens its Ban-The-Box Law
  Massachusetts is one of 11 states that currently mandate removing criminal history questions from job applications for private employers. These states are California, Connecticut, Hawaii, Illinois, Minnesota, New Jersey, Oregon, Rhode Island, Vermont, and Washington. At least 17 cities and counties across the country have also extended these requirements to private employers. The beginning of the new year is a good time for employers to review their hiring policies and procedures and what information they collect from applicants in this regard.
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• 12/28/2018
  State and Local Tax Alert: Ohio Sales Tax on Janitorial Services Clarified: All Cleaning Services Are Not the Same (Especially When the Services Relate to Beer)
  The Ohio Supreme Court has done it again.  It announced a sales and use tax decision two days after Christmas and a few days before New Year’s Eve.  Great Lakes Bar Control, Inc. v. Testa (12‑27‑18), Slip Op. No. 2018‑Ohio‑5207.  (The Court released its sales and use tax decision involving bobblehead dolls and the resale exemption the day before Thanksgiving.)  Thus, in the spirit of holiday celebration, I again take pen in hand to write this alert.
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• 12/26/2018
  • Thomas H. Fusonie
  • Daniel E. Shuey
  • Andrew P. Guran
  President Trump Signs Bipartisan Farm Bill
  Every five years, Congress passes legislation that sets national agriculture, nutrition, conservation, and forestry policy.  Significantly, the Farm Bill contains various provisions that will impact the agriculture industry.
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• 12/26/2018
  Securities Alert: Securities and Exchange Commission Adopts Final Hedging Disclosure Rules
  On December 18, 2018, the Securities and Exchange Commission (SEC) adopted a final rule implementing Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act which required the SEC to establish rules requiring companies to disclose whether their employees or directors are permitted to hedge the market value of equity securities granted as compensation to, or held by, employees or directors.
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• 12/21/2018
  Client Alert: 2018 “Farm Bill” Creates New Opportunities for Patients, Producers of Hemp-Derived CBD
  On December 20, 2018, President Trump signed the Agricultural Improvement Act of 2018, popularly known as the “Farm Bill” of 2018, into law.
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• 12/18/2018
  State and Local Tax Alert: Ohio Supreme Court Decision on Employment Services Requires Closer Analysis; Broad Tax Exclusion Not Likely Intended
  For nearly 30 years, Ohio taxpayers have been searching for an “easy answer” to avoid sales tax on employment services. The recent decision by the Ohio Supreme Court in Seaton Corp. v. Testa may give some searchers hope.
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• 12/18/2018
  Labor and Employment Alert: District Court Holds ACA Unconstitutional – But That’s Not The Final Word On The Issue
  On December 14, 2018, a District Court in Texas held that the Affordable Care Act (ACA) is unconstitutional.  Texas v. United States, No. 4:18-cv-00167 (N.D. Tex. 12/14/2018).   While the case makes its way through the appeal process, group health plan sponsors should continue to comply with the ACA.
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