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 …
Last week, the 6th Circuit Court of Appeal issued a landmark decision prohibiting local government bodies from opening its meeting with a prayer said by one of its own. The facts of the case were undisputed and similar to countless …
In an article published online by the Ohio Restaurant Association on Feb. 8, 2017, Jeff Stankunas and Carrie Gutowski provide insight on the legal considerations that restaurant owners and managers should recognize when interviewing job applicants with a criminal history. …
In an article published by Columbus Business First on Feb. 10, 2017, Brian Zets discusses the implications of medical marijuana laws for employers. While the use of medical marijuana became legal in Ohio in June 2016, the process has been …
Since last September, you have been hearing about medical marijuana in Ohio. For months, it was nothing more than a foggy haze of generalities. Now, things are beginning to take shape. The Department of Commerce received public comment on the …
For years, I have been advising municipal clients to avoid email and text messages. Not because I am anti-technology (I could not live without my iPhone), but because of its implication of Ohio’s Open Meetings Act. And last week, the …
Each county, municipal corporation, township, township police district, and joint police district with a police or sheriff’s department that employs volunteer peace officers, must comply with newly created R.C. Chapter 143, and quickly. The General Assembly recently established the Volunteer …
*Adapted from Columbus Bar Association, Employment Law Committee Meeting and United States Employee wellness programs can provide obvious and not so obvious benefits to employers. First, healthy employees equal a more productive and consistent workforce and monetary incentives provided for …
According to a New Jersey Court, the answer is yes, a step-mom may be called “Mom” by his/her step-child. While this conclusion seems surprising at first, the Court’s focus on what is in the child’s best interest, versus the parents’ best interest is persuasive. In …
Last month, the United States District Court in Cincinnati held the Portsmouth Rental Dwelling Code (RDC) violated the Fourth Amendment insofar as it authorized warrantless administrative inspections. Facing an aging, dilapidated housing stock that was turning into rental properties, the …
