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 2023.
Effective June 16, 2021, there will be shortened statutes of limitations in Ohio for claims based on written and oral contracts. In this article, Kohnen & Patton litigation attorney Bob DeBlasis explains the impending changes to Ohio law and their impact on commerce.
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.
The Practical Tax Lawyer - ALI CLE, March 2021
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.
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.