Insights
Insights
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- Statutory protections, indemnification and director and officer liability insurance (D&O insurance) all combine to provide some level of comfort and protection to bank directors in the proper performance of their duties as directors. The hope is that directors can begin and complete their terms of office knowing that these protections exist, but never having to call on the protections or their potential limitations.
- Evelyn Lundberg Stratton, of counsel in the Vorys Columbus office, authored an op-ed for the Columbus Dispatch about the successful juvenile-justice reform efforts in Ohio.
- Ease, simplicity, and low start-up costs are just some of the reasons customers turn to software-based "cloud" applications and services. This client outlines the risks associated with using these applications and provides possible solutions.
- The IRS and DOL issued new guidance prohibiting the application of pre-tax funds to the payment of individual health insurance premiums and imposing new conditions on health flexible spending accounts and health reimbursement arrangements.
- On September 23, 2013 the IRS issued Notice 2013-61. The Notice sets forth streamlined refund procedures for overpayments of federal employment taxes paid by employers and employees relating to health benefits provided to legally married same-sex spouses. The Notice addresses health benefits provided both in 2013, and prior open years. The IRS had previously released Revenue Ruling 2013-17 setting forth its position that same-sex partners legally married under the laws of any state would be considered married for federal tax purposes regardless of where the couple resides. Under this state of celebration standard, the laws of the state where the marriage was celebrated (rather than the state of domicile) governs marital status for federal income tax purposes.
- Whitney Gibson, a partner in the Vorys Columbus office and leader of the firm’s internet defamation group, authored column for the Eastern Hills Journal. The column outlined the impact that false reviews can have on a company’s reputation. Gibson also outlines the steps consumers can take to identify fake reviews and prevent faulty purchasing decisions.
- The failure of the U.S. Congress to reach a budget deal is causing a partial shutdown of U.S. government offices and services. The full extent to which the government shutdown will affect various aspects of the immigration process is not yet clear.
- Laura Kulwicki, an attorney in the Vorys Akron office and a member of the probate and tax group, authored an article, titled "A 'Patchwork Quilt' of Nexus: A Report on This Year's New State Nexus Laws," for the September-October 2013 edition of the Journal of State Taxation.
- Just like the students who head back to school in August and the birds that start their journey south for the winter, legislators began their migration to Columbus in September. And your U. S. senators and congressmen are back at work in Washington.
- The domain world as we know it is about to change. Currently, there are about 24 top-level domains (tld). These are the portion of a web address that appears after the "dot" such as .com or .org. However, there are 1,409 new possibilities on the horizon and an infinite number of future tlds.
- On September 18, 2013, the Securities and Exchange Commission proposed new pay ratio rules pursuant to Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010.
- Jolie Havens authored a column for the Houston Business Journal outling 7 possible strategies that large Texas employers can consider to comply with the Affordable Care Act’s employer cost-sharing mandate.
- This client alert provices an update on the Clean Water Act “jurisdictional waters” guidance and the Science Advisory Board's review of USEPA’s water body connectivity scientific literature search.
- House Bill 59, which becomes effective on September 29, 2013, amended several sections of Ohio law governing the disposal of waste substances generated from oil and gas production operations. On September 16, 2013, Ohio EPA released three draft Guidance documents to facilitate the implementation of the new oil and gas-related waste management requirements.
- Lisa Pierce Reisz, a partner in the Vorys Columbus office, and Brian Donato, the firm’s chief information officer, co-authored an article for the September 2013 edition of Peer-To-Peer titled “In Their Hands and in the Cloud: Managing Mobile Risks.”
- In a recently published policy memorandum, the Centers for Medicare & Medicaid Services (CMS) provided guidance regarding the automatic assignment of Medicare Provider Agreements upon a change of ownership.
- OSHA’s proposed silica rule, supported by 800 pages of background information and scientific literature, was published in the Federal Register on September 12, 2013. The comment period, which commences with this date of publication will last 90 days (i.e., until December 11, 2013). Hearings will begin on March 4, 2014.
- Marriages between same-gender spouses will be recognized for federal income tax purposes if valid where performed (the state of celebration) regardless of whether the state in which the spouses live (the state of residence) recognizes the marriage.
- On August 27, 2013, the Department of Labor's Office of Federal Contract Compliance Programs (OFCCP) issued final rules interpreting Section 503 of the Rehabilitation Act (Section 503) and the Vietnam Era Veterans' Readjustment Assistance Act of 1974 (VEVRAA).
October
Evelyn Lundberg StrattonSeptember
Jolie N. Havens
Lisa Pierce ReiszAugust
Aaron S. Berke
Elizabeth Turrell Farrar
Michael D. Martz
Mark A. Norman
Kimberly J. Schaefer
Jeffery E. Smith
J. Bret Treier
Anthony D. WeisInsights
2567 items, 20 items per page
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