This article is Part Two of a multi-part analysis by KJK that will continue to summarize the OBBBA’s implications on various taxpayers and industries. Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) introduces several changes affecting...
This article is Part Two of our series highlighting new leadership at the Federal Reserve, signaling a meaningful shift in the Fed’s approach to banking regulation. Read Part One here. On July 10, 2025, the Federal Reserve unveiled a targeted proposal to recalibrate...
This article is Part One of a multi-part analysis by KJK that will continue to summarize the OBBBA’s implications on various taxpayers and industries. Signed into law on July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) delivers sweeping federal policy changes...
Forming a new business requires addressing a number of principal issues and logistics, many of which draw on structure, liability, policy, tax, and related considerations. After picking the best entity form, the first threshold matter to address is determining the...
The U.S. Supreme Court recently clarified in Stanley v. City of Sanford, No. 23-997, that individuals who have already retired are generally not considered "qualified individuals" eligible to assert claims under the Americans with Disabilities Act (ADA). In this case,...
Senate Republicans have adopted an unusual procedural strategy to bypass the Byrd Rule’s budget restrictions on their “One Big Beautiful Bill.” Rather than seeking the parliamentarian’s approval or invoking the so-called “nuclear option” to overrule an unfavorable...
Introduction The United States Tax Court’s decision in Estate of Martin W. Griffin v. Commissioner presents itself as a straightforward estate tax case involving failed QTIP elections and marital deduction disputes. A closer examination, however, reveals that the...
This article is Part One of our series highlighting new leadership at the Federal Reserve, signaling a meaningful shift in the Fed’s approach to banking regulation. With a focus on pragmatic and risk-based oversight, new leadership at the Federal Reserve signals a...
The U.S. Department of Labor (DOL) has announced a significant shift in how it will approach enforcement of independent contractor classifications under the Fair Labor Standards Act (FLSA). While the 2024 rule issued under the Biden administration remains on the...
Estate planning involves preparing for an individual’s death, but just as importantly, it also addresses decisions and arrangements made during their lifetime. In Ohio, individuals planning for potential incapacity often consider two primary legal tools: Power of...