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,...
Articles
Private Foundation Excise Taxes and the Unique Problems Facing Entrepreneurs
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...
Ohio Halts Data Center Tax Incentive Amid Growing Debate
Data center development has been at the center of the economic development conversation in 2026 as states and communities have been debating both the economic development incentive programs for data centers and the positive and negative impacts. Ohio Governor Mike...
Ohio Spring Housing Update: What Buyers Need to Know
Market Snapshot Inventory is rising across the state of Ohio, but prices are not backing down. If you were actively involved in buying or selling a home over the past few years it probably felt like a game of musical chairs. The early 2020s saw some of the lowest...
Trump Accounts and the Stock Donation Debate: What the Law Actually Says — and What Is Still Unsettled
The Trump administration is weighing whether to allow contributions of appreciated stock directly into §530A “Trump Accounts” — children’s savings accounts created by the One Big Beautiful Bill Act of 2025 (OBBBA), Pub. L. 119-21. Recent news coverage has described a...
Confidentiality, Privilege, and Work Product AI, Liability, and Discoverability for Corporate Legal Departments
Part One of a Five-Article Series on AI and the Law The short answer: AI does not change the fundamental dynamics of managing liability and discoverability. The duties of confidentiality, the rules of attorney-client privilege, and the work product doctrine all...
Cleveland TIF District Proposal Targets East Side Revitalization and Investment
The Bibb Administration presented a plan for two East-side TIF Districts to the City Planning Commission on May 1, 2026. The Hough-St. Clair Superior TIF will encompass almost 1,400 acres and the administration projects it to generate $41.9 million, with an upside of...
Cash Rounding and Penny Shortages: What Restaurants and Retailers Should Know
Restaurants, retailers, grocers, convenience stores, and other businesses that accept cash should prepare for a practical operational shift at the register: as pennies become harder to obtain, exact change may not always be possible. Existing pennies remain legal...
Mayor to Propose Transformation Plan for Cleveland Public Power: Here’s What to Watch For
Mayor Bibb’s administration is preparing a transformation plan for the city’s electric utility, Cleveland Public Power (CPP). The plan is expected to address CPP’s aging infrastructure at an estimated cost of $70-100 million to replace and upgrade transformers,...
Ohio Supreme Court Clarifies Adverse Possession Element “Open and Notorious”
The Supreme Court of Ohio recently ruled in NC Ents., L.L.C. v. Norfolk & W. Ry. Co., Slip Opinion No. 2026-Ohio-1429 (the “NC-Norfolk Case”) that Appellee’s lawn maintenance on Appellant’s parcels was not sufficiently open and notorious to have put appellant on...