Chief Justice John Roberts focused his 2023 Year-End Report on the Federal Judiciary on technology and the inevitable disruptive force it will have on lawyers and judges alike. While he stops short of concluding that judges (and lawyers, for that matter) will become...
Articles
Securing Your Legacy: Embracing Digital Estate Planning with iOS Legacy Contact
Understanding Estate Planning Misconceptions There’s a misconception that estate planning is mainly for the wealthy or those concerned with asset protection. In reality, estate planning serves the practical purpose of ensuring that an individual’s assets are...
Young Adults and Estate Planning: Eighteen Changes Everything
They are your kids… they still need you, but the moment they turn eighteen, it can become a little more difficult to be there for them when it matters most. At the age of eighteen, Ohio law recognizes your child as an independent legal adult. Along with this new...
Reflecting on Ohio Sports Betting: Year One Review and Updates
Legalization of Sports Betting in Ohio On January 1, 2023, sports betting became legal in the state of Ohio for those 21 years or older and physically present within the state. HB 29 allows for wagering on any professional sport, college sport, Olympic event, motor...
Current Considerations About COVID-19 in the Workplace
The COVID-19 Public Health Emergency officially ended on May 11, 2023, when the Department of Health and Human Services allowed the federal Public Health Emergency for COVID-19 to expire, but people are still getting COVID-19, and some of them are getting seriously...
Un-Nudify Me: Removal Options for Deepfake Pornography Victims
The AI Deepfake Pornography Pandemic The rapid advancement of artificial intelligence (AI) technology has created new challenges that significantly disrupts established legal principles. One facet of AI, with a large potential for abuse, is its seamless capability to...
Significance of Comma Placement, Word Selection, and Grammar Rules in the Legal World
It is time to thank our high school English teachers. They were right when they said, “watch your language,” and that grammar counts in the “real world.” In the real world of real estate leases, easements and other commercial agreements, this principle is well...
Federal Brownfields Incentives Program’s Triumphant Return
On November 16, 2023, Congressman Mike Turner (R-OH-10) and Mikie Sherill (D-NJ-11) reintroduced the bipartisan Brownfields Redevelopment Tax Incentive Reauthorization Act (H.R. 6438) (BRTIRA). BRTIRA is designed to provide greater incentives for brownfield...
Recreational Marijuana Use Becomes Legal in Ohio: Here is What Employers Need to Know
On November 7, 2023, Ohio voters passed An Act to Control and Regulate Adult Use of Cannabis (the Act), making Ohio the 24th state to legalize recreational adult use of marijuana. While Ohio and its Department of Commerce is far from retail sale or distribution of...
Limited in Name but Not in Tax? U.S. Tax Court Increases Tax Liability for Limited Partners
Certain limited partners in venture capital and private equity will likely see an increase in their tax liability due to a recent U.S. Tax Court decision. Generally, partners in a partnership and members in a limited liability company (LLC), taxed as a partnership,...