In today’s volatile global trade environment, tariffs have become a double-edged sword for brands. Intended to protect domestic industries, tariffs often lead to unintended consequences that pose significant challenges for brand owners—especially in the online...
Articles
Avoiding Legal Pitfalls: Understanding Ohio’s Home Solicitation Sales Act
Are you a contractor who sells services directly to customers at their homes or outside your ordinary place of business? If so, do you know about Ohio’s Home Solicitation Sales Act? Understanding this law is crucial, and if you are not familiar with it, you need to...
QSBS Capital Gains Exclusions: Utilize Estate Planning to Maximize Benefits
Qualified Small Business Stock (QSBS) offers business owners significant federal tax benefits of exclusion of up to $10 million or ten times the stock's basis in capital gains, whichever is greater. The stock must be held for at least five years prior to a sale. This...
Senate Bill 268 Introduced to Regulate Veterinarian Telehealth Services
A bill sponsored by Ohio Senators Shane Wilkin and Steve Huffman was recently introduced which would establish requirements and procedures for a veterinarian licensed to practice in Ohio to conduct telehealth services. Background Several other states have enacted...
Emerging Business Opportunities in Renewable Energy
The generators providing electricity to a 13-state grid stretching from New Jersey to Illinois, including Ohio, will get a record $269.92 per megawatt-day from utilities to provide capacity over a 12-month period, which is over nine times the $28.92 price from last...
Ohio Lawmakers Seek to Impose Tighter Restrictions on CBD Sales with Senate Bill 86
Since the enactment of the 2018 Farm Bill, the use of hemp and CBD (cannabidiol) products has skyrocketed, transforming from niche wellness items to mainstream essentials that are widely available. These products, currently found at a variety of retailers including...
Baseline vs. the Byrd Rule: What’s Next for the Gift and Estate Tax?
On April 10, 2025, the House of Representatives narrowly approved the Senate’s version of the FY 2025 budget resolution, which it passed on April 5, formally aligning both chambers on President Trump’s legislative tax agenda. This critical step unlocks the budget...
SEC’s New Guidance on General Solicitation Eases Accredited Investor Verification for Private Funds
Last month, the SEC issued a No Action Letter interpreting Rule 506(c) that effectively provides a streamlined path for private fund sponsors to conduct an exempt general solicitation offering pursuant to Regulation D of the Securities Act of 1933. The guidance...
Ohio Ruling Highlights Timing Importance for Naming Defendants in Injury Claims
An recent Ohio appellate court decision reinforces a critical point for plaintiffs and a crucial defense strategy for defendants: if you don’t properly and timely name individual employees/agents in a lawsuit, you may lose your claim against their employer. Case...
Baselines and the Bottom Line: How Congress’s Choice Could Determine the Fate of the Estate Tax Exemption
As lawmakers advance toward the critical 2025 tax cliff, a key—and increasingly contentious—policy question is coming into sharper focus: What should Congress assume about the future when it scores the cost of extending the Tax Cuts and Jobs Act (TCJA)? The answer...