Forming a new business requires addressing a number of principal issues and logistics, many of which draw on structure, liability, policy, tax, and related considerations. After picking the best entity form, the first threshold matter to address is determining the...
The U.S. Supreme Court recently clarified in Stanley v. City of Sanford, No. 23-997, that individuals who have already retired are generally not considered "qualified individuals" eligible to assert claims under the Americans with Disabilities Act (ADA). In this case,...
Senate Republicans have adopted an unusual procedural strategy to bypass the Byrd Rule’s budget restrictions on their “One Big Beautiful Bill.” Rather than seeking the parliamentarian’s approval or invoking the so-called “nuclear option” to overrule an unfavorable...
Introduction The United States Tax Court’s decision in Estate of Martin W. Griffin v. Commissioner presents itself as a straightforward estate tax case involving failed QTIP elections and marital deduction disputes. A closer examination, however, reveals that the...
This article is Part One of our series highlighting new leadership at the Federal Reserve, signaling a meaningful shift in the Fed’s approach to banking regulation. With a focus on pragmatic and risk-based oversight, new leadership at the Federal Reserve signals a...
The U.S. Department of Labor (DOL) has announced a significant shift in how it will approach enforcement of independent contractor classifications under the Fair Labor Standards Act (FLSA). While the 2024 rule issued under the Biden administration remains on the...
Estate planning involves preparing for an individual’s death, but just as importantly, it also addresses decisions and arrangements made during their lifetime. In Ohio, individuals planning for potential incapacity often consider two primary legal tools: Power of...
Understanding the 1980 Hague Convention and International Parental Abduction If you are a parent and your child has been taken out of the United States without your consent, you’re probably feeling overwhelmed, frightened, and unsure of what to do next. International...
Ohio has long enjoyed a competitive edge in the cost of commercial electricity. It’s deregulated market and plentiful coal and gas-fired generation keep commercial power rates near 11.25 ¢/kWh—below the national business average of 13.3 ¢—as of March 2025, giving...
As a family lawyer, one of the most urgent and emotional calls to get is from a parent saying, “My ex just took our child to another state without my consent. What can I do?” When this happens, it often feels like a nightmare, and you may be worried, angry, and...