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.
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.
On October 31, 2018, the Internal Revenue Service and the Department of the Treasury released proposed regulations under Section 956 of the Internal Revenue Code (Proposed Regulations) that, for certain U.S. corporate shareholders, generally undo the “deemed dividend” rules that have applied to foreign corporate subsidiaries for decades.
The U.S. Court of Appeals for the Federal Circuit has once again held that a software innovation is eligible for patenting as a claimed improvement in computer functionality.
On November 21, 2018, the Pennsylvania Supreme Court issued a far-reaching decision that “an employer has a legal duty to exercise reasonable care to safeguard its employees’ sensitive personal information stored by the employer on an internet-accessible computer system.”
Vorys attorneys Tom Fusonie, Dan Shuey and Andrew Guran co-authored an article for Farm and Dairy titled “Nuisance Lawsuits May Threaten Livestock Farmers.”
This holiday season, Ohio based professional sports teams have at least one tax reason for which they can give thanks. On the day before Thanksgiving, the Ohio Supreme Court announced its decision in Cincinnati Reds, LLC v. Testa (November 21, 2018), Slip Op. 2018 Ohio 4669.
Gretchen Rutz, an associate in the Vorys Columbus, authored an op-ed for The Columbus Dispatch titled “Column: Predictive analytics could help prevent student suicides.”
Earlier this month, Ohio legislation became effective that removes doubt as to the enforceability of electronic signatures, records, and contracts that are secured through blockchain technology. The amendment makes Ohio one of only a few states to expressly identify blockchain technology in its laws – positioning Ohio as a blockchain-friendly state for a technology, around which both regulatory and business uncertainty loom due to its infancy and breadth of potential applications.
New hardship distribution regulations have been proposed for 401(k) and 403(b) retirement plans. Clients will need to make decisions about what changes they want to adopt and when.
One of the very first considerations in deciding to issue new capital or debt involves whether the issuing institution desires to conduct a “public” offering, or a “private placement” which qualifies for an exemption from registration with the United States Securities and Exchange Commission (SEC).
With Ohio entering the medicinal marijuana age, bankers unfortunately continue to have no clear direction when it comes to banking marijuana-related businesses (MRBs).
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
Colleen B. Laux
Thomas H. Fusonie
Daniel E. Shuey
Andrew P. Guran
Gretchen M. Rutz
Jeffery E. Smith
Gregory J. Zelasko