Let’s talk retirement accounts. Even if your spouse never set foot in your workplace, or you never set foot in your spouse’s workplace, in the Court’s view, any retirement account that was created or grew during the marriage is marital property built by …

Kyriakos Georgantonis was painting the side of a building on West Benson Street in Reading, Ohio.  He was working from the platform of a scissor lift which he moved into place on the sidewalk in front of the building. Unbeknownst …

For prospective adopting parents who need to complete a home study by an assessor through the Franklin County Probate Court in order to finalize an adoption, there is work that you can do to help expedite what is currently a …

With numerous cities and states mandating infection control practices like social distancing, wearing of masks, and sanitizing workplace services and tools, many business owners have questions as to how guidance to slow the spread of COVID-19 interacts with the Americans …

As we continue to learn new information and gather new data with regard to the COVID-19 pandemic, the court systems in Central Ohio have slowly adjusted their procedures to adapt to the ever-changing circumstances. Here is how a couple of the …

The U.S. Small Business Administration (the “SBA”) began accepting applications for Paycheck Protection Program loans (a “PPP loan”) on April 3, 2020. Even though the SBA and the U.S. Department of Treasury (the “Treasury”) have previously published general guidance in …

Article written in collaboration with Dustin Minton, GBQ Partners There has been much discussion and questions concerning how businesses that received a Paycheck Protection Program (“PPP”) loan should compensate tipped employees. The Fair Labor Standards Act (“FLSA”) and state law establish …

This article summarizes certain portions of the Paycheck Protection Program contained in the recently enacted CARES Act. It focuses particularly on a few of the technical questions relating to PPP loans and the possible forgiveness of a portion of such …

In an effort to stabilize the economic impact of the COVID-19 pandemic, on Friday, March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). This relief package is unprecedented and is the largest of its kind …

On Wednesday, March 18, 2020, the Senate passed, without change, the Families First Coronavirus Response Act which was adopted by the U.S. House of Representatives a few days ago. President Trump has indicated that he is going to sign the Bill in …

We all know what the Ohio Open Meeting Act (OMA) requires. All meetings of any public body are declared to be public meetings open to the public at all times. R.C. 121.22(C). A member of a public body must be …

e a presentation to a group of CPAs, attorneys, and financial professionals on the use of trusts as beneficiaries of retirement plans. I spent about an hour explaining the complicated rules for timing distributions and the identification of beneficiaries, of …