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, 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.
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 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.