Insights
Insights
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- Laura Kulwicki, an attorney in the Vorys Akron office and a member of the probate and tax group, authored an article titled "2013 Year in Review: Selected Nexus Highlights and Key Trends," for the Spring 2014 edition of the Journal of State Taxation.
- On March 12, 2014, the Supreme Court of Ohio accepted an appeal in Dodd v. Croskey (7th Dist. 2013) on one issue pertaining to the 2006 version of the Dormant Mineral Act, Ohio Revised Code § 5301.56. The Court will consider whether a notice of preservation timely filed after an abandonment notice was effective to preserve a mineral interest where no savings events occurred within the 20 years preceding the abandonment notice.
- Kevin Gormly, a partner in the Pittsburgh office, and Abbi Marusic, an associate in the Pittsburgh office, provided the Pennsylvania Oil and Gas Update in the Rocky Mountain Mineral Law Foundation Mineral Law Newsletter, Vol. 31, No. 1.
- As most bankers know, Ohio adopted a new Ohio Financial Institutions Tax (FIT), which is based on a consolidated entity formula explained below. Given the new consolidated approach to taxing financial institutions with a presence in Ohio and the bank regulatory issues that accompany any type of inter-company and bank liability sharing or exchange, it is important that financial institutions have in place an appropriate tax sharing agreement.
- Jackie Ford, a partner in the Vorys Houston and Columbus offices, authored an article for the Houston Business Journal about new law in Texas that attempts to balance employers’ liability concerns with society’s interest in getting criminals out of crime and into legitimate employment.
- On March 13, 2014, President Barack Obama signed a presidential memorandum directing the U.S. Department of Labor (DOL) to “propose revisions to modernize and streamline the existing overtime regulations” related to the overtime exemptions for executive, administrative and professional employees. The memorandum does not specify exactly what the new rules should include. However, the administration’s intent to narrow these overtime exemptions is apparent from President Obama’s statement that, “Because these regulations are outdated, millions of Americans lack the protections of overtime and … the minimum wage.”
- Trademark counterfeiting, in general, refers to the placement of a trademark on a product that is not the legitimate product offered by the trademark owner. Meanwhile, the Lanham Act – the U.S. federal trademark statute – defines a counterfeit as “a spurious mark that is identical with, or substantially indistinguishable from a registered mark.”
- On March 10, 2014, U.S. EPA published proposed revisions and confidentiality determinations for the petroleum and natural gas source category of the Greenhouse Gas (GHG) Reporting Rule, 40 CFR Part 98, Subpart W. The proposed revisions to Subpart W include amendments of general applicability, revised calculation methods and reporting requirements for specified emission sources within the source category, and confidentiality determinations for the new and substantially revised data elements associated with the proposed amendments to the rule.
- On March 6, the Ohio Board of Tax Appeals (BTA) issued its long-awaited decision in L.L. Bean, Inc. v. Levin, Case No. 2010-2853 (Ohio BTA March 6, 2014), the lead “test case” on Ohio’s controversial commercial activity tax (CAT) nexus standard. Although this is the first case in a long line of CAT nexus challenges, the BTA’s decision offers very little in the way of any meaningful guidance.
- For several years now, news outlets have grappled with how to civilize the comments sections on their online articles. Some have chosen the path of requiring users to sign in through their Facebook accounts, while many still permit readers to comment anonymously on their websites.
- Defamatory content posted online can significantly harm the reputation of a business or individual, especially when it is listed among top search engine results.
- Two appellate cases were recently decided by the Seventh District Court of Appeals enforcing arbitration clauses within oil and gas leases. There are two major questions Ohio courts must answer when they evaluate arbitration clauses and their applicability to disputes involving parties to an oil and gas lease.
- In a recent decision in a Delaware Chapter 11 case, the court took the unusual step of capping the amount of a secured lender’s loan that could be used in the lender’s credit bid in a Section 363 sale.
- At the beginning of each fiscal year, which for the federal government starts October 1, the U.S. Citizenship and Immigration Services (USCIS) makes available an allocation of new H-1B visa numbers.
- The problem for the individuals upset with TheDirty.com (that want to sue the owner) is that ythe owner is not the speaker of these controversial statements. Rather, other people (members of the so-called “Dirty Army”) submit the content to him directly through his website or via email.
- Evelyn Lundberg Stratton, of counsel in the Vorys Columbus office, authored a chapter in the book The Attorneys Guide to Defending Veterans in Criminal Court, published by the Veterans Defense Project.
- All too often, dishonest companies damage their competitors’ reputations online by making a series of false statements on review-based websites. Competitors regularly seek refuge on websites such as Ripoff Report, Pissed Consumer and Yelp, which are structured such that users can anonymously post false reviews.
- The Department of Justice (DOJ) and the Department of Health and Human Services (HHS) recently announced that 2013 was a record breaking year for health care fraud recovery. In total, $4.3 billion was returned to the federal government, primarily to the Medicare and Medicaid health care programs.
- Carey Jordan and Iona Kaiser, partners in the Houston office and members of the intellectual property group, co-authored an article for IPWatchdog titled "Nanotechnology Innovation Trends."
- Since launching the internet defamation group, we have encountered several misconceptions about the removal of information from the internet. If you or your company has been disparaged online, realize you are not helpless and have several options on how to deal with your potential internet crisis.
March
Jackie Ford
Evelyn Lundberg StrattonFebruary
Carey C. Jordan
Iona N. KaiserInsights
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