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.

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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. 

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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.

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