In this article, Andrew J. Hogan discusses the decision by the Ohio Supreme Court permitting interested parties to pierce an “entity transfer” of real estate and use the sale price of the entity as the fair market value of the real estate for tax purposes.
In this article, Kohnen & Patton LLP Estate Planning attorney Keith D. Meyer discusses the use of a financial institution as a successor trustee and address the common concerns clients may have with appointing a corporate trustee.
The use of special needs trusts in estate planning and asset protection planning has grown rapidly over the past two decades as the applicable law has developed and public awareness has increased. In this article, Kohnen & Patton Estate Planning and Probate partner Chad S. Levin covers some of the fundamentals of special needs trusts.
On November 24, 2020, the SEC proposed amendments to Rule 701 (Compensatory Offerings and Sales of Securities to Employees and Consultants) to modernize the framework for issuers in compensation transactions. This article by K&P attorneys Mark J. Zummo and Aaron M. Monk explores the impact of these amendments for non-reporting companies and their ownership group.
On Monday, September 14, Ohio Governor Mike DeWine signed House Bill 606 into law granting broad state-law immunity for Covid-19 related claims to a wide range of entities such as businesses and health care providers. This article by David T. Zummo provides a brief summary of the law and the immunity protections granted by it.
Planning for the unexpected can be a daunting exercise which many of us put off in hope of avoiding the need to do so. This article outlines three common scenarios which may be avoided by taking the suggested steps.
The COVID-19 pandemic has nursing homes and skilled nursing facilities in the United States asking many questions about litigation and possible immunity in the wake of this unprecedented event. Michelle A. Cheek addresses some of those concerns in this article.
Kohnen & Patton partner K. Roger Schoeni has researched, written about, taught and used various negotiating skills and techniques over the last 38 years as a practicing attorney and mediator of civil lawsuits and claims. In this article he outlines several practical pointers to help you become a more effective negotiator.