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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The use of social media is pervasive throughout our society. With that pervasiveness spring novel considerations beginning the moment one enters litigation. This is especially true given the ease with which information contained in social media may be altered or deleted entirely. As such, allegations of spoliation extend beyond the all-too-familiar scenario of a client shredding paper in the dead of night and, instead, now encompass a single click of the “Delete” button on the client’s keyboard.

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“Entity transfers” are often used in commercial real estate transactions for the tax benefits they can confer on the parties to the transaction. In the typical “entity transfer” arrangement, title to real property being sold is first transferred from the current owner to a newly organized subsidiary entity, and then ownership of the subsidiary entity, rather than the title to the real property, is sold to the purchaser. These types of “entity transfers” have recently been targeted by the Ohio County Auditor’s Association.

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