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...
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...
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...
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...
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...
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...
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...
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...
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...
Introduction New legislation to repeal the federal estate tax, often referred to as the "death tax," has been introduced in Congress. Senator John Thune (R-SD) and Representative Randy Feenstra (R-IA) have introduced companion bills in the 119th Congress—the Death Tax...