Why the 2026 Redesignation Matters Since their enactment in 2017, Opportunity Zones have served as a significant development tool in Ohio, directing private capital into economically distressed communities through federal tax incentives. The One Big Beautiful Bill Act...
Articles
TaylorMade vs. Callaway: When Marketing Crosses the Boundary
On January 15, 2026, TaylorMade Golf Company filed a federal lawsuit in the U.S. District Court for the Southern District of California against Topgolf Callaway Brands Corporation. The claims center on false advertising, unfair competition and trade libel, alleging...
Disguised Sales of Partnership Interests: A Case Study on Structured Redemptions
I. Introduction The Internal Revenue Code (the “Code”) and accompanying regulations provide no explicit guidance directly addressing disguised sales of partnership interests. While the IRS issued proposed regulations under Treas. Reg. § 1.707-7 in 2004...
EEOC Enforcement Action Against Nike Signals Increased Scrutiny of DEI Programs
On Thursday, February 4, 2026, the Equal Employment Opportunity Commission (EEOC) filed a subpoena enforcement action against Nike in the U.S. District Court for the Eastern District of Missouri seeking to compel the footwear and apparel giant to produce information...
New Year, New Gym? Key Legal Requirements for Owners and Members
Ohio regulates most gym memberships under its Prepaid Entertainment Contracts Act, which creates specific rules on contract content, term limits, cancellation rights and payment practices for Ohio consumers and fitness businesses. Scope and Definitions Ohio’s Prepaid...
Downtown Cleveland Real Estate: Understanding & Managing an “Upside Down” Market
Current State of the Commercial Real Estate Market and Pending Loan Defaults Today, dozens of buildings in downtown Cleveland are distressed or are “upside down,” meaning that the properties in operation are having difficulty paying or are behind in paying their...
5 Cleveland Development Deals That Must Get Done
Cleveland’s downtown is ready for its next phase of growth. With national and local trends changing the way that people live, work, and recreate, downtowns require a vision for the future to set the stage for growth. Strategic real estate development plays a pivotal...
Consumer Review Protections May Create Legal Risk for Businesses
Businesses can face penalties even for well-intentioned contract terms. As consumer review protections expand nationwide, even well-intentioned and passive contractual language can unknowingly land businesses on the wrong side of a lawsuit. Nearly a decade ago,...
TikTok Shop’s First Major Review War? New Legal Considerations for Brands and Influencers
On January 16, 2026, Shenzhen Zhihuida Technology Co., Ltd. — the Chinese manufacturer behind the popular Meowant self‑cleaning litter box — and its U.S. distributor Gaosto Ltd. filed a federal lawsuit against rival PetPivot Inc. and several TikTok creators in the...
A New Year Reset for Marketplace Sellers: What to Get Right in 2026
The start of a new year offers ecommerce businesses an opportunity to reset. For online sellers, 2026 brings familiar pressures: platform enforcement, consumer protection scrutiny, and IP disputes—alongside evolving regulations and rising expectations from both...