Insights
Insights
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- New rules effective for partnership taxable years beginning after December 31, 2017 dramatically alter the rights and obligations of partnerships (including LLCs treated as partnerships for tax purposes) and partners, in connection with IRS partnership audits and resulting tax assessments.
- Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Illinois, Michigan, Colorado, Tennessee, Minnesota, Indiana and North Carolina. These decisions related to numerous real estate tax areas including exemptions and assessments.
- On August 3, Governor John Kasich signed Senate Bill 220, also known as the Ohio Data Protection Act.
- As recently as five years ago, third-party funding of litigation the United States was an anomaly.
- On July 31, 2018, the Centers for Medicare and Medicaid Services (CMS) published its proposed changes to the Medicare hospital outpatient prospective payment system (OPPS) and the Medicare ambulatory surgical center (ASC) payment system for calendar year 2019.
- Vorys attorneys Tom Fusonie, Suzanne Galyardt, and Jeff Miller co-authored an article for Ohio Farmer titled “Considerations When Faced With Eminent Domain.”
- Currently, to maintain or renew a United States trademark registration, the registrant must file a Declaration of Use stating the mark is in use in commerce in connection with each listed good or service in the registration.
- A U.S. House Subcommittee recently held a hearing to discuss potential reforms to the Medicaid 340B program. Although it remains unclear exactly what will come of these discussions, here are the top three changes 340B providers should watch for.
- On appeal from the Patent Trial and Appeal Board, the Federal Circuit affirmed-in-part and vacated-in-part the board’s decision in two related inter partes review (IPR) proceedings that Petitioner, Medtronic, Inc., failed to establish obviousness of the claims in U.S. Patent No. 7,670,358 (the ’358 Patent) and U.S. Patent No. 7,776,072 (the ’072 Patent). The Federal Circuit held that the board erred in concluding that a video and a binder containing relevant portions of certain slides, which were distributed at various programs in 2003, are not prior art on the grounds that the video and slides were not sufficiently accessible to the public. The Court asserted that the board failed to consider all of the relevant factors in determining whether or not the video and slides are a printed publication within the meaning of 35 USC § 102.
- California’s Fair Employment and Housing Act prohibits harassment and discrimination based on race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation and military and/or veteran status.
- Georgia law already requires drivers to exercise “due care” in operating motor vehicles and to not engage in any actions which district the driver from the vehicle’s safe operation.
- In the Summer 2018 edition of Development Incentives Quarterly, read our Top 10 most interesting facts about the Foxconn deal, read a recap of the Ohio Supreme Court decision on what takes priority – a TIF exemption or another exemption, and seven interesting things to know about the City of Columbus' proposed incentives policy.
- On June 26, 2018, voters in Oklahoma approved a ballot initiative to legalize medical marijuana (which remains illegal under federal law).
- In 2017, Foxconn Technology Group (Foxconn)[1] and the Wisconsin Economic Development Corporation (WEDC) reached agreement on one of the largest and most significant economic development projects in history.
- Yesterday, California enacted the California Consumer Privacy Act of 2018. The law imposes new regulations on the collection, use, and disclosure of consumers’ personal information that will significantly impact companies doing business in California.
- Earlier this year, the U.S. Department of Labor (DOL) issued “Fact Sheet #17S” on the applicability of the Fair Labor Standards Act’s (FLSA) minimum wage and overtime exemptions for jobs in colleges and universities.
- In 2009, Maine enacted the Maine Medical Use of Marijuana Act (MMUMA), permitting qualifying patients to use medical marijuana.
- Earlier this year, the City of Columbus announced it would be implementing a new incentives policy impacting residential post-1994 Community Reinvestment Areas (CRAs) in the city.
- Today the U.S. Supreme Court issued a decision in the closely watched case of Janus v. AFSCME. In a landmark ruling, the Court held that public sector employees cannot be forced to pay mandatory fees to a public sector union if they are not a member of the union.
August
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
Anthony L. Ehler
Scott J. Ziance
Thomas H. Fusonie
Suzanne R. Galyardt
Jeffrey Allen MillerJuly
William D.G. Baldwin
Aaron S. Berke
Kelly B. Bissinger
Bryan H. Falk
Nicholas R. House
Christopher J. Knezevic
Joseph B. Mann
Jacinto A. Núñez
J. Theodore Smith
Jonathan K. Stock
Jill S. Tangeman
Kristin L. WoesteJune
Insights
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