Every Ohio public school district must adopt an artificial intelligence policy by July 1, 2026. Adopting the state’s model policy will make a district compliant. It will not, by itself, make the district safe. This analysis is written for the people who have to live...
With summer in full swing, many are already gearing up for the fall college football season. This is particularly true of central Ohio, where fans look forward to rooting for arguably the best football team in Ohio. Between summer vacations and relaxing by the pool,...
Real estate investors rarely get a second chance to revisit a tax election once it has been made, especially one the Internal Revenue Code labels “irrevocable.” Revenue Procedure 2026‑17 changes that. In a significant development for the industry, the IRS is now...
The U.S. Department of Labor’s ongoing efforts to adjust the salary thresholds for the “white collar exemptions” under the Fair Labor Standards Act have created significant uncertainty for employers. Following the now-vacated 2024 Final Rule and subsequent legal...
A recent Delaware Court of Chancery decision offers a blunt reminder for executives, directors and legal teams: once litigation is reasonably anticipated, private messaging apps may fall within the scope of discovery and the company’s related preservation obligations....
The U.S. Department of Labor (DOL) Wage and Hour Division recently issued Opinion Letter FLSA2026-5 (May 28, 2026), offering important clarity on a common workforce practice: allowing exempt employees to perform additional, non-exempt work on an hourly basis. For HR...
Supreme Court Clarifies FAAAA Safety Exception The United States Supreme Court’s unanimous decision in Montgomery v. Caribe Transport II, LLC is a significant ruling for freight brokers, motor carriers, shippers, logistics companies and businesses that rely on...
The American Arbitration Association–International Centre for Dispute Resolution (AAA‑ICDR®) has introduced an AI‑enabled arbitrator as part of its broader effort to modernize and streamline arbitration. The initiative represents a notable development in alternative...
Retailers and consumer brands are facing a new litigation risk tied to tariff refunds: proposed consumer class actions alleging that customers paid higher prices because of tariffs that were later held unlawful. The issue follows the U.S. Supreme Court’s February 20,...
Purpose and Scope Charitable giving has become an important goal of many entrepreneurs who have accumulated substantial wealth in closely held businesses. Among the many philanthropic vehicles available, the private foundation stands apart for its capacity to support...