Many small companies are owned by one or two business owners who provide much of the labor and financial resources to create a successful business. If they are fortunate, they may have children, employees or friends who may wish to …
Governor John Kasich signed HB 312 into law last month, and with it came sweeping mandatory changes to how all political subdivisions use credit cards. HB 312 takes effect on November 2, 2018, and by January 31, 2018 all counties, …
On June 27, 2018, the U.S. Supreme Court, in Janus v. AFSCME, 2018 U.S. LEXIS 4028, held that arrangements between government employers and unions to collect “agency fees” (also known as “fair share dues”) from bargaining unit employees who do not …
As you may have heard, last week, the United States Supreme Court issued a landmark decision that will forever change internet sales. (South Dakota v. Wayfair, Case No. 17-494). Our clients, who probably like you, offer retail sales on-line and …
The Ohio Supreme Court published an opinion last week examining whether the exclusionary rule is the appropriate remedy when police, executing a valid search warrant, violate the requirements of the knock-and-announce statute. In this case, the police sought and acquired …
Earlier this month, the Ohio Department of Commerce released the list of the twelve entities who received a provisional Level I Cultivator License. And, controversy followed. The Department received 109 Level I cultivator applications, but only 36 met the minimum …
A female partner at the law firm of Proskauer Rose, LLP, filed a $50 million gender discrimination claim against the firm in the United States District Court for the District of Columbia. The Plaintiff was granted leave to litigate the …
If you have pushed your school’s search protocol to the bottom of the to-do list, make sure you move it to the top, as now is the time to review this protocol as it relates to unattended bags. Recognizing “what’s …
In an article published in the June 2, 2017 print edition of Columbus Business First, John Jolley is profiled and discusses his legal practice as well as a few fun facts his clients and peers may not know about him. When …
Many families establish custodial accounts at a bank or a broker for the benefit of the minor child or grandchild. A donor may make a lifetime transfer to a custodial account. A testator under a will or settlor under a …
One of the few tax incentives still available to manufacturers, assemblers and distributors of goods that are produced in the United States and exported for sale is the interest charge domestic international sales corporation (IC-DISC). An IC-DISC can be used …
In an article published in the print and digital editions of Columbus Business First on March 10, 2017, John Lucas discusses what steps that business owners should take when approaching the process of discussion about the future of the family …
