Covid 19 court procedures

COVID-19: Updated Court Procedures

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 …

paycheck protection program loans

Paycheck Protection Program Loans: What’s at the End of the Rainbow?

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 …

tipped employees ppp

Navigating the Complexities around Tipped Employee Wages and PPP Loan Impact

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 …

covid19 paycheck loans

Paycheck Protection Program Loans: A First, Deep Dive

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 …

Has the Secure Act Created Financial Insecurity in Your Life?

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 …

What is the Reasonable Use of Force Against the Mentally Ill?

En route to a mental health treatment facility, Joshua Blough got out of his fiancée’s vehicle holding his knife, walked through traffic, and wandered into a residential neighborhood. When he ignored his fiancée’s repeated pleas to get back in the …

Leaving a Legacy to a Family Member with Addiction Issues

When a family member, including a child, grandchild or spouse, suffers from addiction issues, there are a number of estate planning options which should be considered and addressed. Leaving a vulnerable loved one an inheritance outright at passing is likely …