36 N. Ky. L. Rev. 333
Michael Stegman provides a summary of how the U.S. gift, estate and generation skipping transfer taxes affect foreign persons.
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.
“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.
Employer Alert: Epic Decision of U.S. Supreme Court Upholds Enforceability of Arbitration Agreements
A recent decision of the U.S. Supreme Court will have wide-ranging impact in the field of employment law and should be carefully considered by all employers in assessing their current employment contracts and personnel manuals and policies.
in von Oertzen & Loose, Erbschaftssteur- und Schenkungssteuergesetz: Kommentar, Köln: Verlag Dr. Otto Schmidt KG, 2017
Probate Law Journal of Ohio, Vol. 27, No. 5, May/June 2017, co-authors Michael J. Stegman and Alethea Teh Busken
Article by Ann M. Seller - The process for obtaining a Transfer Certificate is arduous and often quite expensive. This article provides an overview of the purpose of a Transfer Certificate and the process for obtaining one.