On March 2, 2025, the U.S. Department of Treasury threw a new twist into the ongoing Corporate Transparency Act (CTA) enforcement saga by announcing that it will not enforce any fines or penalties against any U.S. citizens or domestic reporting companies that fail to...
Articles
Ohio: A Rising Hub for Data Centers and Technological Growth
Ohio has emerged as a key player in the Midwest’s economic development, particularly in the realms of technology and infrastructure. A standout feature of the state's growth is the rise of data centers, which have become central to the modern digital economy. These...
What to Expect at a Final Hearing in a Domestic Relations Lawsuit
You’ve done all the hard work in your divorce or dissolution action. You’ve exchanged any requisite documents and other discovery, made a full and complete disclosure of all your assets, liabilities and income, and completed any requisite court forms. You’ve...
Act Now or Pay Later? Will Congress Extend the Higher Estate Tax Exemption Before 2026?
As we approach the end of the first quarter of 2025, estate planners and their clients are closely monitoring developments in Washington, D.C. The scheduled sunset of the increased estate and gift tax exemption is now less than a year away, and the window for...
EEOC Policy Shifts Under Trump: Effects on Gender Identity, DEI, and Abortion Accommodations
As 2025 begins under President Donald Trump’s administration, the Equal Employment Opportunity Commission (EEOC) is experiencing significant changes. President Trump has issued executive orders addressing policies related to gender identity and diversity, equity, and...
OpenAI’s Governance Overhaul to Prevent Hostile Takeover
Strengthening Board Control OpenAI is exploring governance changes that would grant its nonprofit board enhanced voting rights to prevent a hostile takeover by Elon Musk. This move follows Musk’s $97.4 billion bid, which was rejected by OpenAI’s board, and his legal...
Ohio Becomes an Anti-SLAPP State
On January 8, 2025, Governor Mike DeWine signed the unanimously passed Senate Bill 237, also known as the Uniform Public Expression Protection Act (UPEPA), into law. UPEPA is designed to protect individuals’ constitutional rights to free speech by fighting back...
DOJ and FTC Target Non-Compete Challenge as Antitrust Violation
The Guidelines During the run-up to President Trump’s inauguration, the U.S. Department of Justice and the Federal Trade Commission issued their collective “Guidelines” to explain how they will assess whether business practices violate the antitrust laws. They direct...
Fair Use Doctrine Falters in Groundbreaking AI Copyright Decision
The U.S. District Court for the District of Delaware delivered a watershed ruling in Thomson Reuters v. Ross Intelligence on February 11, 2025, providing clarity on an often-asked question: is the utilization of copyrighted subject matter covered by the fair use...
The Corporate Transparency Act Returns: What You Need to Know
Beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act (CTA) are once again back in effect. In the latest in a line of dizzying decisions surrounding the CTA, in Smith v. U.S. Department of the Treasury, the U.S. District...