Insights
Insights
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- Dave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio Constitution” for the Fall 2014 edition of the Journal of State Taxation.
- Whitney Gibson co-authored an article for Texas Lawyer titled “SCOTX Internet Defamation Ruling Helps Mitigate Damages.”
- On September 26, 2014, the Ohio Seventh District Court of Appeals in Hupp et al. v. Beck Energy Corp. et al. reaffirmed the ongoing viability of several typical oil and gas lease terms in Ohio, reversing a lower court decision that had held that commonly-used habendum clause and delay rental provisions created no-term leases that violated public policy and were therefore void from their very inception.
- Natalia Steele, an associate in the Vorys Cleveland office and a member of the litigation group, authored an article for the American Bar Association Insurance Services: Safe Talk newsletter. The article highlighted the increasing trend of lawsuits being filed against banks and their directors and officers on behalf of shareholders regarding a bank merger or acquisition.
- It is no secret that people are more comfortable publishing harmful statements on the internet when their identities are masked. As such, the sources of internet defamation and other online reputation attacks typically publish damaging content anonymously or pseudonymously.
- Allen Kinzer, a partner in the Vorys Columbus office and a member of the labor and employment group, authored an article titled “Bonus Dispute Makes DOL Seem Like 'Department Of Languor'” for Employment Law360.
- Businesses and individuals have increasingly become victims of false online reviews. When a party has been the subject of such damaging internet posts, there are a variety of techniques an attorney or other hired professional (e.g. PR or ORM expert) can utilize to assist his or her client.
- The latest edition of the Ohio Statehouse Update covers two high profile pieces of legislation that were passed this spring, as well as ongoing legislative committee hearings and meetings regarding pending bills and policy issues.
- Whitney Gibson, a partner in the Cincinnati office and the leader of the firm’s internet defamation group, authored an article for Social Media Explorer about “Twitter parties.”
- If your company sponsors a self-insured health plan, there are two November deadlines you may have overlooked in the midst of preparation for the ACA’s pay or play penalties and 2015 open enrollment.
- Now that Ohio’s Captive Insurance Legislation is effective, companies are likely thinking: “What are my next steps?” Each Captive is unique and its creation and operation will depend on a number of factors, including the business purpose behind forming the Captive. A company considering the use of a Captive will need to weigh the positives and negatives associated with forming and operating a Captive.
- With developments over the recent years that include a number of high profile data breaches (e.g., Snowden and Target), the National Institute of Standards and Technology release of its recommendations titled the "Framework for Improving Critical Infrastructure Cybersecurity," and the enhanced regulatory exam focus on identifying an institution’s preparation and protections related to cyber risks, institutions and boards that fail to focus and create plans to deal with cyber risks do so at their own peril.
- Life as a mutual thrift is a good news/bad news proposition. The "good news" is that you’re not constantly facing shareholder pressures for performance and returns because you don’t have shareholders to worry about. The "bad news" is that your only current direct option for raising capital, when needed or desired, is severely restricted to the long-term mechanism of accumulating retained earnings.
- While the "big" banks and bank holding companies have been issuing preferred stock to raise capital for years, we have recently seen increased interest from community banks and bank holding companies in issuing convertible preferred stock to raise capital. In the past 12 to 18 months, there have been a number of convertible preferred stock offerings, including both registered offerings and private placements, by community bank and thrift holding companies.
- On February 24, 2014, the Federal Reserve provided better insight into issues that may delay or prevent its approval of applications and notices relating to transactions, including mergers and branch or line of business expansions. The Federal Reserve’s supervisory letter also announced that it would begin publishing a semi-annual report in the second half of 2014 to enhance transparency in the bank applications and notice process.
- In Eisenbarth v. Reusser, 7th Dist. Monroe No. 13 MO 10 (Aug. 28, 2014), the Seventh Appellate District of Ohio recently addressed issues concerning application of the 1989 version of the Ohio Dormant Mineral Act (DMA).
- There is good news for FCA defendants out of the First Circuit: According to a recent decision, settlement payments in excess of the government’s single damages are tax deductible if the defendant can show that the excess sums are compensatory, rather than punitive. The Internal Revenue Code allows businesses to deduct its “ordinary and necessary expenses” but not “any fine or similar penalty paid to a government for the violation of any law.” Applying this guidance to FCA settlements is complicated by the FCA’s treble damages provisions, which clearly implicate a punitive damages component.
- J.B. Lind, an associate in the Vorys Cincinnati office and a member of the litigation group, authored an article for the September issue of the Cincinnati Bar Association’s CBA Report titled “CALL Class XVIII: Youth Court.”
- Tanya Curcio, an associate in the Vorys Washington D.C. office and a member of the intellectual property, media and entertainment group, authored an article for PR Daily titled “5 Things to Consider When Naming a Brand.”
- 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. 3. The article covered the Commonwealth Court's decision on Act 13 issues, the forced pooling provision of oil and gas conservation law, and the Pennsylvanaia Superior Court's decision on "Title Washing."
October
David A. Froling
Jeffrey Allen MillerSeptember
Natalia Steele
Allen S. Kinzer
J.B. LindInsights
2733 items, 20 items per page
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