Joseph Mann, a partner in the Vorys Columbus office and a member of the tax group, authored an article for the OOGA Bulletin titled "Enhanced Oil Recovery Credits and Marginal Well Production Credits: Potential Availability for 2016."
For the first time in nearly 30 years, the Substance Abuse and Mental Health Services Administration (SAMHSA) has updated the Confidentiality of Alcohol and Drug Abuse Patient Records regulations (42 C.F.R. Part 2).
Philadelphia Mayor Jim Kenney recently signed into law an ordinance designed to address gender-based wage disparities by prohibiting employers from inquiring about a job applicant’s wage history. This ordinance follows a similar law enacted by Massachusetts in August 2016 which became the first state to prohibit employers from asking about or requiring a job applicant to disclose his or her wage history. Similar legislation has since been introduced in New Jersey, Pennsylvania, and New York City.
At the beginning of each government fiscal year, which starts October 1, the U.S. Citizenship and Immigration Services (USCIS) makes available an allocation of new H-1B visas.
In a case of first impression, the Massachusetts Superior Court (the state’s trial court) recently decided when an employee’s unpaid meal break should instead be counted as paid working time.
Recently, the U.S. Department of Commerce, through the National Institute of Standards and Technology (NIST), released a draft Version 1.1 to its Cybersecurity Framework.
California generally requires employers to provide their non-exempt employees with a 10 minute rest period for each four hours of work or major fraction thereof.
Over one year after the biggest statutory change in Medicare provider-based billing, Congress enacted the 21st Century Cures Act (the Cures Act) on December 13, 2016, providing relief to certain hospitals impacted by the Bipartisan Budget Act of 2015 (the BBA).
Nationally, 24 states and more than 150 cities and counties have enacted “ban-the-box” or “fair chance” legislation that restricts public employers or government contractors from inquiring into applicants’ criminal histories.
President-elect Donald Trump has promised major tax reform in 2017. With Republicans retaining majorities in both houses of Congress, there is now a real possibility that the federal estate tax and the generation-skipping transfer (GST) tax may be repealed.
If your bank is in the process of a merger or has agreed to buy or sell a portfolio of mortgage loans, notices must be provided to the borrowers before and after the transaction closes.
The United States Supreme Court’s May 16, 2016 decision in Spokeo, Inc. v. Robins, 136 S. Ct. 1540, may no longer be news, but how lower courts are struggling to understand and apply that decision is.
For the first time, Kentucky has both a Republican governor and Republican majorities in its House and Senate. In less than a week, Kentucky enacted three laws – House Bill 1 (the Kentucky Right to Work Act), House Bill 3 (repealing prevailing wage), and Senate Bill 6 (the Paycheck Protection Act) which are intended to – depending on which side you’re on – improve the state’s economic climate or eviscerate union influence.
The U.S. Department of Labor’s new overtime rules would have increased the minimum salary level for most overtime pay exemptions from $455 per week to $913 per week effective December 1, 2016.
According to IRS FAQs on IRC §4980H, published December 22, 2016, the IRS will begin contacting employers in “early 2017” regarding potential liability for 2015 pay or play penalties under IRC §4980H.
After ten years with no change, on January 14, 2017, new filing fees in the Trademark Office and Trademark Trial and Appeal Board (Board) and revised rules of procedure before the Board for both new and pending cases will go into effect.
During a very active session on December 8, 2016, the Ohio General Assembly approved a number of bills containing various economic development incentive updates, including Substitute Senate Bill 235 (SB 235), Substitute Senate Bill 257 (SB 257), and Substitute House Bill 463 (HB 463). Governor Kasich signed SB 235 on December 27, 2016 and it will become effective on March 28, 2017.
Joseph B. Mann
Victor J. Ferguson
David A. Groenke
Emily S. Pan
Michael G. Schwartz
David A. Swift
Mark E. Vannatta
Suzanne R. Galyardt
Nelson D. Cary
Michael C. Griffaton
Marcel C. Duhamel
David M. Aldous