Insights
Insights
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- 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 29, 2018, the IRS announced a 32-day extension of the deadline to distribute 2018 Form 1095-Cs to employees.
- 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.
- On November 19, 2018, Institutional Shareholder Services Inc. (ISS) released updates to its proxy voting guidelines for 2019 (2019 Updates).
- 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.
- A Texas Court of Appeals recently ruled that the City of Austin’s paid sick leave law is unconstitutional under Texas law.
- The Tax Cuts and Jobs Act that was signed into law at the end of 2017 made sweeping changes to many laws affecting donors.
- 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).
- The 132nd Ohio General Assembly’s lame-duck session will run the day after the November 6 general election through the end of 2018.
- In a proposal reminiscent of the recent comprehensive changes to Ohio banking law that effectively eliminated legal differences between Ohio-chartered banks, savings banks, and savings and loans, the Office of the Comptroller of the Currency (OCC) on September 10, 2018, issued a proposal to enable federal savings associations (FSAs) with consolidated assets of $20B or less to, in effect, opt in to becoming full national banks with the same rights and privileges as national banks and subject to the same “…duties, restrictions, penalties, liabilities, conditions and limitations that apply to national banks.”
- Gone are the days of going on vacation to get away. As technology continues to advance, society has not only become increasingly dependent on the ability to remotely handle routine tasks, but also on the capability to deal with more complicated tasks such as reviewing and signing involved legal documents.
- In early 2015, the Office of the Comptroller of the Currency (OCC) took the regulatory lead in publishing a “whitepaper” discussing a number of areas where community banks might consider combining their efforts to share common expenses and resources between institutions in an effort to reduce overall operating expenses.
- Considering a headquarters relocation or the construction of a new facility? As you navigate seeking incentives for your projects, it is important to keep in mind that many of the public entities that you will be negotiating with are subject to various “sunshine laws” that could lead to public disclosure of your project before you are ready to have the information become public.
- The significant increase in the federal estate/gift/GST tax exemption amount to $5,000,000 in 2011, which was made permanent in 2013, and then again increased to $11,180,000 in 2017, has substantially changed the focus of estate planning for many clients.
- On November 6, 2018, Missouri’s Medical Marijuana and Veteran Healthcare Services Initiative was adopted as an amendment to the state’s constitution by 65% of the voters. Missouri now joins 32 other states and the District of Columbia in legalizing medical marijuana.
December
November
Thomas H. Fusonie
Daniel E. Shuey
Andrew P. Guran
Gretchen M. Rutz
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
Jeffery E. Smith
Gregory J. ZelaskoInsights
2198 items, 20 items per page
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