John L. Campbell and Ann M. Seller have updated the guidebook "United States Estate and Gift Tax - An Overview for Foreigners Investing in the United States" for 2021.
In this article, Kohnen & Patton Partner Andrew J. Hogan examines how a landlord’s common law duty to mitigate damages can be waived by written lease provisions.
In this article, Kohnen & Patton LLP Litigation attorney Kimberly K. Kyle discusses additional insured endorsement issues and how to avoid “illusory” Certificates of Insurance
On January 12, 2021 Ohio Governor Mike DeWine signed into law H.B. 352, which significantly changes the procedures and time limits for filing discrimination claims under Ohio law. In this article, Kohnen & Patton partner Anthony J. Caruso examines the key reforms in H.B. 352 and their impact on future litigation involving employment discrimination.
Ohio Supreme Court Confirms Decision of Eighth Circuit Regarding “Entity Transfers” of Real Property
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.