Skip to Main Content.
A row of black chairs alongside a modern conference table with a glass of water, indicating a professional or business setting, with bright natural light in the background.

Today’s Hot Topics for In-House Counsel

August 02, 2023 12:00 pm EST

This half-day seminar will cover a variety of timely topics for in-house legal counsel, including recent developments in the cybersecurity area; understanding and effectively utilizing alternative dispute resolution practices; an update on current labor and employment topics, including joint employment liability impacts on business, trends and pitfalls of using artificial intelligence (AI) in the workplace, and highlights of the NLRB’s very busy year; and an interactive presentation on ethics, reporting and internal investigation considerations for the in-house attorney.

Contact Kevin McMurray for more information.

Presenters

A smiling individual with shoulder-length hair wearing a black blazer and a purple blouse.
Theresa A. Canaday

Litigation Department Chair

Louisville, KY

A smiling person wearing a suit with a blue tie against a white background.
Kevin L. Colosimo

Partner

Pittsburgh, PA

A smiling woman with blonde hair wearing a black jacket over a red top against a white background.
Anne E. Duprey

Partner

Columbus, OH

A man with gray hair is smiling and wearing a dark suit with a white shirt and a red tie with white polka dots.
T. Ray Guy

Partner

Dallas, TX

A man in a business suit with a red tie smiles for a portrait.
Kevin N. McMurray

Practice Group Leader

Cincinnati, OH

A smiling person wearing a suit with a tie stands against a plain background.
Gene F. Price

Partner

Louisville, KY

Trending in Insights

Digital global business network connection and people walking in the city with technology design
Unexpected Trouble Ahead: Questions Arise at the Intersection of the Corporate Transparency Act and ...

December 11, 2024 | Corporate Transparency Act

As many have already heard, on December 3, 2024, a federal district court in Texas issued an order g...

A sophisticated robotic surgical system is poised above an operating table in a well-lit, modern surgery room.
New Expectations for AI: Governance is Key for AI Success in Health Care

December 10, 2024 | Blogs

The U.S. Department of Justice (DOJ) raised the bar for the use of artificial intelligence (AI) by b...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 2

December 10, 2024 | Tax Law Defined™ Blog

Many owners operating their businesses through limited liability companies (LLCs) and limited partne...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Guide to Converting Partnerships (LLCs/LPs) into C Corporation Issuers of QSBS – Part 1

December 10, 2024 | Publications

Many owners who operate their business through a limited liability company or limited partnership co...

Beautiful blurred background of an empty courtroom.
Texas Federal District Court Enjoins Corporate Transparency Act Reporting Nationwide – What’s Ne...

December 6, 2024 | Corporate Transparency Act

*This article was updated on Dec. 12 in response to new guidance from the Financial Crimes Enforceme...

Renewable Energy - Solar Subsidy & Incentives
Maximizing Renewable Energy Financing with Taxable Municipal Bonds and IRA Credits

December 5, 2024 | Publications

The Inflation Reduction Act of 2022 (IRA) incentivizes investment in clean energy projects by offeri...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
Estate Tax Considerations for Business Succession Planning After Connelly

November 22, 2024 | Blogs

On June 6, 2024, the U.S. Supreme Court issued a unanimous decision in Connelly v. United States reg...

A laptop keyboard is shown with a digital overlay of security-related symbols, including a shield with a check mark.
November 2024 Immigration Update

November 21, 2024 | Publications

The Future of Employment Verification: E-Verify+ E-Verify+ is a new voluntary government tool desig...

Two professionals are engaged in work at their computers in a modern office setting, with a view through a glass partition.
NLRB Continues Assault on Employers’ Free Speech Rights: Bans Mandatory Captive-Audience Meetings

November 20, 2024 | Publications

Well, here we go again. On November 13, the National Labor Relations Board (NLRB or Board), in Amazo...

Chart graphing financial progress and counting money.
DOL’s 2024 Salary Rule Vacated Nationwide: Essential Insights for Employers

November 19, 2024 | Publications

In State of Texas v. United States Department of Labor, et al., the U. S. District Court for the Eas...

Miniature colorful house on stack coins using as property and financial concept
Expansion of Local Rent Control Measures in California Fails to Pass

November 14, 2024 | Blogs

Earlier this month, California voters soundly rejected the expansion of local rent control measures....

Boss being stressed about the work of the staff.
NLRB Limits Employers’ Right to Inform Employees About the Negative Impact of Unionization on the ...

November 13, 2024 | Publications

Discarding a near-40-year precedent, the National Labor Relations Board (NLRB or Board) issued Siren...

Close up of chessmen on chessboard with the focus on a queen
Long-Awaited Publishing of Kentucky Department of Revenue Administrative Writings – Will They or W...

November 6, 2024 | Blogs

While the 2024 Kentucky Legislative Session was pretty quiet on the tax reform front, there was one ...

A businessperson is using a stylus to edit work reports on a tablet computer, which, combined with a mobile device, allows them to work more smoothly.
Tips for Writing Persuasively in Appellate Briefs Beyond the Argument Section

November 4, 2024 | Publications

When crafting an appellate brief, the focus for most lawyers is the arguments section, which aims to...

FTC Announces Final Rule on HSR Premerger Notifications: Overview of Changes and Impact on M&A ...

October 29, 2024 | Publications

Nearly 16 months after announcing proposed changes to the rules governing premerger notifications un...

Justice figurine on table
RL Clark, LLC v. Gladys Hammond et al.: Ohio Seventh District’s Decision May Haunt NPRI Owners

October 28, 2024 | Publications

On October 18, 2024, the Ohio Court of Appeals for the Seventh District, Belmont County, issued its ...

American courtroom
Ohio Supreme Court Ruling Opens the Door for Legal Challenges to Ordinances that Criminalize Feeding...

October 25, 2024 | Publications

On Oct. 23, 2024, the Ohio Supreme Court unanimously ruled that the term “companion animal” in O...

Group of young American football players standing together in a circle on a sports field talking strategy
New Defibrillator Placement and Training Requirements for Public Recreational Facilities

October 23, 2024 | Publications

Governor Mike DeWine signed House Bill 47 into law July 23, 2024. The new law establishes automated ...

Wood house model on computer laptop
Real Estate Investment Trusts as Mezzanine Lenders: A Call for Updated IRS Guidance

October 23, 2024 | Publications

*This article was originally published in the November-December 2024 issue of The Banking Law Journa...

Sunlight filters through clear blue water, creating patterns of light beneath the surface.
State Water Resources Control Board’s Evolving Role: Balancing Groundwater Sustainability With...

October 22, 2024 | Publications

*This article was originally published in The Recorder on October 17, 2024. This article explores th...

Blueprints of towering skyscrapers with intricate architectural designs illuminated against a blue background.
REITs Demystified: An Introduction to Real Estate Investment Trusts

October 21, 2024 | Publications

*This article was originally published in Real Estate Finance Journal in October 2024. The real esta...

Toy house and calculator with copy space. Property, home insurance, buy, sell and rent concept.
New Income Eligibility Guidelines Help Keep Subsidized Properties Available to Veterans

October 21, 2024 | Blogs

Owners of federally subsidized multifamily properties (“Subsidized Properties”) should be aware ...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
Structuring the Ownership of Qualified Small Business Stock (QSBS) – Is There a Role for Roth IRAs...

October 15, 2024 | Publications

This article considers whether there is a role for a self-directed Roth IRA when structuring the own...

Finger hovering over an illuminated radiation warning sign - or the nuclear option (...or a piece of laboratory equipment actually).
Excess Insurance Carriers: Monitoring a Nuclear World with ‘Fresh Eyes’

October 7, 2024 | Publications

The Strategic Advantages of Hiring Monitoring Counsel These days, “Nuclear Verdicts”—those civ...

Several chess pieces are arranged on a reflective surface, with a prominent king piece in focus and a bright, abstract background.
Navigating Section 1202’s Redemption (Anti-churning) Rules

September 30, 2024 | Blogs

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

technology control law ai concept for AI ethics and Developing artificial codes of ethics.Compliance, regulation, standard, and responsibility for guarding against
USPTO Guidance Suggests Two Strategies for AI Inventions

September 30, 2024 | Publications

*This article was originally published in Law360 on September 25, 2024. How can artificial intellige...

Macro shot of pocket watch face with 100 dollar bill Ben Franklin. Selective focus is on Franklin's Eyes. Gold Tone.
Holiday Incentive Pay Must Be Included in Overtime Calculation Under Colorado Law

September 27, 2024 | Publications

The Colorado Supreme Court ruled that holiday incentive pay must be included in the “regular rate ...

United States Supreme Court Chamber - Washington DC
U.S. Supreme Court 2023-24 Term: Key Decisions and Industry Impact

September 27, 2024 | Publications

Frost Brown Todd has collected in one place summaries of notable rulings from the U.S. Supreme Court...

Social Security Reform Legislation
Service Provider Liability Under the Consumer Financial Protection Act

September 26, 2024 | Blogs

Entities that operate among or provide services to persons who provide consumer financial products o...

Close up of a black office chair with metal details at conference table in meeting room.
A Trio of Arbitration Cases: Clarifying the Scope of the Federal Arbitration Act

September 26, 2024 | Publications

Nearly 100 years ago, the Federal Arbitration Act (FAA) was enacted on the straightforward principle...

Frame structure at under construction site on rural landscape
Supreme Court Holds That Constitutional Limits on Permit Conditions Apply to Both Legislative and Ad...

September 26, 2024 | Publications

Sheetz v. County. of El Dorado, California, 144 S. Ct. 893 (Apr. 12, 2024) In Sheetz v. County of El...

Political Supreme Court
Defining the Scope of Presidential Immunity: Trump v. U.S. and Its Far-Reaching, Yet Unknowable, Fut...

September 26, 2024 | Publications

Trump v. United States, 144 S. Ct. 2312 (July 1, 2024) In its 2023-2024 term, the U.S. Supreme Court...

United States Federal court jury box.
Supreme Court Curtails Agencies’ Authority to Impose Civil Penalties Without a Jury Trial

September 26, 2024 | Publications

Securities and Exchange Commission v. Jarkesy, 144 S. Ct. 2117 (June 27, 2024) In Securities and Exc...

Bankruptcy Court. Dayton, Ohio. Greek Revival Architecture. The word BANKRUPTCY is visible just above the columns.
Supreme Court Ends Third-Party Releases in Bankruptcy

September 26, 2024 | Publications

Harrington v. Purdue Pharma L.P., 144 S. Ct. 2017 (June 27, 2024) In a hotly contested 5-4 opinion, ...

Business, Technology, Internet and network concept. Labor law, Lawyer, Attorney at law, Legal advice concept on virtual screen.
Limited Influencers: Supreme Court Holds That Social Media Users Can’t Stop Government from Prompt...

September 26, 2024 | Publications

Murthy v. Missouri, 144 S. Ct. 1972 (June 26, 2024) As any social media user knows, content moderati...

Young woman using smart phone,Social media concept.
Can States Control Your Social Media Scroll? A Supreme Court Win for the First Amendment

September 26, 2024 | Publications

Moody v. Netchoice, LLC, 144 S. Ct. 2383 (July 1, 2024) In Moody v. Netchoice, LLC, the U.S. Supreme...

Supreme Court Rules Anti-Camping Ordinances Do Not Violate the Constitution

September 26, 2024 | Publications

City of Grants Pass, Oregon v. Johnson, 144 S. Ct. 2202 (June 28, 2024) In City of Grants Pass, Oreg...

Bank center entrance
Supreme Court Rejects Bright-Line Preemption Standard Under the National Bank Act

September 26, 2024 | Publications

Cantero v. Bank of Am., N. A., 144 S. Ct. 1290 (May 30, 2024) In Cantero v. Bank of America, the U.S...

A gavel and the United States Supreme Court building.
Supreme Court Overrules the ‘Chevron Doctrine’ and Changes the Face of Federal Regulatory and Ad...

September 26, 2024 | Publications

Loper Bright Enterprises v. Raimondo, 144 S. Ct. 2244 (June 28, 2024) In Loper Bright Enterprises v....

Judge's hammer, scales, god of justice Law in the Lawyer's Office
Considering the ‘Trump Too Small’ Trademark, Supreme Court Holds that Lanham Act’s Names Claus...

September 26, 2024 | Publications

Vidal v. Elster, 144 S. Ct. 1507 (June 13, 2024)  In Vidal v. Elster, the U.S. Supreme Court unanim...

Woman holding ai icons with laptop
FTC’s New Rule on Consumer Reviews: Ensuring Compliance with Human- and AI-Generated Content

September 11, 2024 | Publications

In a significant move aimed at bolstering consumer protection and ensuring fair competition, the Fed...

Stock photo of a beautiful young woman’s face very close up. She’s looking at a complicated set of holographic, see-thru numbers. The numbers are also reflected in her spectacles.
Visual Persuasion: Using Graphics in Appellate Briefs

September 10, 2024 | Publications

Although words have long been the appellate weapons of choice, don’t underestimate the persuasion ...

Stack of papers in front of computer
Corporate Transparency Act Reporting Deadline Approaching

September 6, 2024 | Corporate Transparency Act

Attention business owners: Under the federal Corporate Transparency Act (CTA), corporations, limited...

Close up of examining of test sample
U.S. EPA Delays TSCA PFAS Reporting Deadline to January 2026

September 6, 2024 | PFAS Updates

On September 5, 2024, the United States Environmental Protection Agency (U.S. EPA) issued a direct f...

A stack of documents with a pen on top rests on a wooden table in a warmly lit room, suggesting a workplace setting with a focus on the paperwork.
Kentucky Amends Its Mortgage Amendment Statute

September 4, 2024 | Publications

The Kentucky statute governing amendments to mortgages, KRS § 382.297, was recently revised by Hous...

Modern man paying something with a credit card at the hotel reception
A Visitor’s Guide to Hospitality REITs

September 4, 2024 | Publications

*This article was originally published in HotelExecutive on September 4, 2024 The hospitality segmen...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
When the Leopard Changes Its Spots: An Employer’s Change in Status Imperils Its Eligible 457(b) Pl...

September 4, 2024 | Publications

Imagine if a minor shift in your organization’s status—something seemingly superficial, like the...

merger and acquisition business concept, join company on puzzle pieces, 3d rendering
Dealing with Excess Accumulated Earnings in a Qualified Small Business – A Section 1202 Planning G...

September 4, 2024 | Publications

This article is one in a series of articles and blogs addressing planning issues relating to qualifi...

Global communication network concept. Digital contents. Social networking service. Streaming video. World broadcasting.
The Kerfuffle Over West Virginia’s Taxation of Streaming Services

September 1, 2024 | Blogs

In 2021 the West Virginia State Tax Division published a document entitled “Sales and Use Tax for ...

Kentucky state of United States flag on flagpole textile cloth fabric waving on the top sunrise mist fog
In the News:
Q&A Guide to Non-Compete Laws in Kentucky

Publication: Thomson Reuters | Practical Law

Publish Date: August 30, 2024

Authors: Thomas P. O’Brien, III

Piles of documents with black clip
Stays Pending Appeal: The Status Quo’s Best Friend

August 28, 2024 | Publications

When it doesn’t end in settlement, litigation will inevitably end with winners and losers. That is...

Law and legal advice, regulations and rules for business, labor law concept, layer or notary for company.
Embracing the Digital Shift: Crafting Appellate Briefs for the Modern Reader

August 27, 2024 | Publications

Most appellate briefs today are filed—and read—electronically. This evolution requires a nuanced...

Red boxing gloves with the glow of flashes in the background.
Gloves Are Off: The Fight Over Kentucky Tax Amnesty Goes to Round 3

August 27, 2024 | Blogs

*This article was originally published in Tax Notes on August 12, 2024. Muhammad Ali may be the most...

Packed coils of steel sheet in a plant, china.
Future-Proofing Production Facilities: How to Prepare for and Manage Crisis Scenarios

August 26, 2024 | Publications

In April, as part of the AutoConnect program hosted by Frost Brown Todd in Nashville, TN, a panel co...

Real estate and property law. House model and gavel.
Sixth Circuit Considering Whether Placing a Water Lien on a Property Could Violate the Fair Housing ...

August 22, 2024 | Publications

In 1968, the Federal Fair Housing Act (FHA) was enacted to protect individuals from discrimination b...

Researcher at work in DNA genetic laboratory: virus and pathogen detection
Canada Announces Mandatory PFAS Reporting Rule

August 22, 2024 | PFAS Updates

Canada’s Minister of the Environment issued a notice on July 27, 2024, announcing a new mandatory ...

business people walking in a financial district, long exposure,click here to view more related images:
Texas Court Pulls the Plug on FTC’s Non-Compete Ban: Rule Set Aside Nationwide

August 21, 2024 | Publications

On August 20, 2024, a Texas federal court set aside the Federal Trade Commission’s (FTC) Final Rul...

Chess pieces standing on the stacked coins.
FTC and DOJ Request Information on Serial Acquisitions and Roll-Up M&A Activity

August 21, 2024 | Publications

In a rare move, the federal antitrust enforcement agencies, the Federal Trade Commission (FTC) and t...

Stock photo of a judge in her sixties watching an attorney explain papers to a defendant.
The Art of Crafting Rebuttals

August 13, 2024 | Publications

Preparing an appellate brief or gearing up for oral arguments often centers on presenting your own c...

The real estate or residential concrete and wooden frame construction 3d model on blueprints and house the keys to the apartment a stack of coins.
New Procedure for Valuing Federally Subsidized Rental Property in Ohio

August 12, 2024 | Blogs

Owners of federally subsidized multifamily properties in Ohio are now able to make specific financia...

Beer Store's Window in Ghent, Belgium. Beer in Belgium varies from pale lager to amber ales, lambic beers, Flemish red ales, sour brown ales, strong ales and stouts. There are approximately hundreds of active breweries in Belgium.
Ohio Brewery Challenges Pennsylvania’s Direct Shipping Requirements as Discriminatory

August 8, 2024 | Publications

Urban Artifacts, a successful and growing micro-brewery in Cincinnati, OH, known for its innovative ...

Online shopping, E-commerce concept. Woman using mobile phone and laptop computer for online shopping and digital banking via mobile app, digital marketing, business and technology, people lifestyle
U.S. CPSC Takes Big Step Towards Regulating Safety of Products Sold on E-Commerce Platforms

August 8, 2024 | Publications

With state courts split over Amazon’s legal responsibility for the safety of consumer products sol...

Beautiful blurred background of an empty courtroom.
Federal Courts Divided over FTC’s Non-Compete Ban Final Rule

August 7, 2024 | Publications

Only a few weeks after a Texas federal court found the Federal Trade Commission’s (FTC) Final Rule...

An electric vehicle at a charging station in the city at night. All items in the scene are 3D, charging station and concept cars are not based on any real ones.
Electric Vehicles Are the Future, and Multifamily Owners Should Be Planning Now

August 7, 2024 | Blogs

The relationship between available transportation and the success of multifamily developments is not...

Hand voter holding ballot paper putting into the voting box at place election with an American flag background. Freedom democracy concept. Close-up photo
National Labor Relations Board Reverts to Pro-Union Election Procedures

August 2, 2024 | Publications

The National Labor Relations Board (NLRB) has adopted a new rule reducing employee free choice over ...

concept of auditing and evaluating quality and efficiency of personnel ,business document evaluation process ,inspection of business finance tax documents ,Data analysis reports growth results
HIPAA Final Rule Addressing Reproductive Health Requires Significant Compliance Measures by December...

July 30, 2024 | Blogs

Changes to the Health Insurance Portability and Accountability Act of 1996 (HIPAA) will require stak...

Palm Trees Before A Tropical Storm or Hurricane
Five Helpful Tips for Multifamily Property Owners in Addressing Casualty Claims During This Hurrican...

July 30, 2024 | Blogs

Hurricane season is again upon us, bringing with it the threat of catastrophic property damage, upen...

Reducing, removing or overcome financial barrier, financial concept : US dollar bag on a maze puzzle. The image depicting a situation how to overcome financial difficulties and avoid a financial distress.
Section 1202 (QSBS) Planning for Sales, Redemptions and Liquidations

July 22, 2024 | Tax Law Defined™ Blog

Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...

Man using mobile applications for cloning his voice. Selective focus.
State Privacy Laws Poised to Fight Unauthorized Voice Cloning

July 16, 2024 | Publications

*This article was originally published in Bloomberg Law on July 16, 2024. Unauthorized voice cloning...

Law digital technology concept. Artificial intelligence lawyer idea with justice scales on binary code numbers background. 3D render illustration.
Decoding Colorado’s Artificial Intelligence Act

July 15, 2024 | Publications

Businesses developing or using artificial intelligence (AI) systems in Colorado may be required to a...

Global economy and technology concept. Fintech Financial technology.
Investment Management + AI = New Opportunities, Unique Risks

July 10, 2024 | Publications

This is the fifth in a series of articles outlining how businesses can successfully capitalize on th...

A red car is speeding down a road with motion blur effect suggesting high speed, under a sunny sky.
Automotive Regulatory Outlook: The Push for Electric Vehicle Markets and the Challenges Faced by Aut...

July 8, 2024 | Publications

The automotive industry is one of the most heavily regulated industries in the U.S., and automakers ...

Abstract creative digital world map on a modern coworking room background, globalization concept. Multiexposure
FTC Non-Compete Ban on Life Support

July 8, 2024 | Publications

On July 3, 2024, in the case of Ryan LLC et al. v. FTC, the United States District Court for the Nor...

Gavel on Sounding Block
How the U.S. Supreme Court Set the Stage for Deregulation 2.0 Across All Industries

July 8, 2024 | Publications

The U.S. Supreme Court recently overturned a 40-year-old precedent commonly referred to as “Chevro...

Frontal view of double-story townhouses characterized by their distinctive weatherboard wall cladding and corrugated metal roofs
Need Help Navigating a Premises Liability Claim? Here’s Some Practical Advice for Multifamily ...

July 2, 2024 | Blogs

As we enter the peak summer months, multifamily housing owners are sure to face the usual wave of in...

A legislative assembly hall with empty desks and a large chandelier overhead.
The 2024 General Assembly: Light on Changes, Heavy on Constitutional Issues

June 20, 2024 | Blogs

*This article was originally published in Tax Notes (Vol. 112, No. 10) on June 3, 2024.  In recent ...

New housing development in Colorado with the Flatiron Mountains in the background.
Colorado Creates New Middle-Income Housing Tax Credit

June 18, 2024 | Blogs

Colorado continues to expand on recent legislative efforts to address the state’s housing shortage...

A glowing "PATENT" sign is surrounded by various technological and scientific icons.
It’s Obvious…Right?! The Federal Circuit Unveils New Obviousness Standard for Design Patent Appl...

June 18, 2024 | Publications

The U.S. Court of Appeals for the Federal Circuit shook things up on May 23, 2024, with an en banc p...

Washington DC - Politics & Money - Supreme Court & campaign donations
U.S. Supreme Court: Debtors’ Insurance Company Has Standing to Be Heard in Chapter 11 Proceeding

June 12, 2024 | Publications

The U.S. Supreme Court held last week in Truck Insurance Exchange v. Kaiser Gypsum Co. that an insur...

Findlay Market in Cincinnati, Ohio
Legislative Roundup Part III: Examining Cincinnati’s Connected Communities Zoning Ordinance and It...

June 12, 2024 | Blogs

Recent posts on our Multifamily Matters Blog examined several states’ responses to address the unp...

judge gavel and 100 dollar bills as background. Judge and money concept. Corruption
Buyer Beware! Ohio’s Seventh District Says DMA Claims Not for Sale

June 11, 2024 | Publications

If a severed mineral interest is abandoned of record under the Ohio Dormant Mineral Act (DMA),[1] bu...

The real estate or residential concrete and wooden frame construction 3d model on blueprints and house the keys to the apartment a stack of coins.
Tennessee’s New Rural and Workforce Housing Tax Credit

June 7, 2024 | Blogs

Tennessee is the next state to follow a national trend and enact its own state low-income housing ta...

Tornado damage in downtown, Bridgeport, Connecticut
Important Considerations for Multifamily Owners When Reviewing Certain Project Documents Following a...

June 4, 2024 | Blogs

Tornado season is again upon us, bringing with it the threat of catastrophic property damage, upende...

Industrial and factory waste water discharge pipe into the canal and sea.
U.S. EPA Urges States to Consider Including PFAS Monitoring in Power Plant Wastewater Discharge Perm...

June 4, 2024 | PFAS Updates

On April 25, 2024, U.S. EPA finalized a Clean Water Act regulation to revise the technology-based ef...

Due to the coronavirus the department of treasury is issuing to US citizens economic impact payments known as a stimulus check.
Kentucky Tax Amnesty After All?

May 30, 2024 | Blogs

In an earlier blog entitled, “Gold Bullion and Kentucky Sales Tax – The Ghost of Caesar Haunts,...

Social Security Reform Legislation
Kentucky 2024 Legislative Session – Tax Changes Overview

May 24, 2024 | Blogs

With such significant tax reform legislation passed in Kentucky over the last several years, some sp...

US Capitol
Congress Following States’ Lead to Phase Out PFAS

May 23, 2024 | PFAS Updates

On April 18, 2024, Congresswoman Betty McCollum (MN) and Senator Dick Durbin (IL) introduced the For...

airplane flying over the national flags
May 2024 Immigration Updates

May 23, 2024 | Publications

USCIS Increases Automatic Extension of Certain EADs On April 4, 2024, U.S. Citizenship and Immigrati...

Amazing dark stormy tornado clouds over the apartment building in the city
Five Helpful Tips for Multifamily Property Owners in Addressing Casualty Claims During This Tornado ...

May 23, 2024 | Blogs

Tornado season is again upon us, bringing with it the threat of catastrophic property damage, upende...

A chemical worker in a white coat stands between the doors of the faculty laboratory, students rush past him in the corridor. Blurred people while moving on the photo.
Seven More PFAS Added to Toxic Release Inventory (TRI) Reporting by U.S. EPA

May 22, 2024 | PFAS Updates

On May 17, 2024, U.S. EPA finalized the addition of seven PFAS chemicals to the agency’s Toxic Rel...

A Scientist analyze the water of a river.
PFOA and PFOS Are ‘Hazardous Substances’ Under CERCLA: Key Takeaways and Questions for Real Esta...

May 21, 2024 | Blogs

The United States Environmental Protection Agency (U.S. EPA) recently designated “forever chemical...

Close-up white woman planting a young fir tree in the forest,putting it down on the ground,focus on foreground
The Future of Climate Policy and Corporate Accountability

May 17, 2024 | Publications

*This article was originally published in Bloomberg Law on May 17, 2024. California’s S.B. 253...

Coal power plant and environmental pollution
Kentucky Legislature Creates New Agency to Review Proposed Retirement of Utility Generation Faciliti...

May 17, 2024 | Publications

The Kentucky legislature recently enacted Senate Bill (SB) 349, which creates a new agency, the Ener...

Old railcar (Pacific railways 1950) at the new Denver Union rail station.
Legislative Roundup Part II: Examining Colorado’s Response to the Affordable Housing Crisis

May 17, 2024 | Blogs

A recent Multifamily Matters blog post examined several state’s legislative efforts to address the...

Cropped shot of a laptop on a desk with two businesspeople shaking hands in the background
Does the FTC Non-Compete Rule Apply to Your Multifamily Housing Business?

May 16, 2024 | Blogs

Businesses across all industries routinely have key employees leave and start competing businesses. ...

A legislative assembly hall with empty desks and a large chandelier overhead.
State Legislature Sparks Nuclear Energy Development in Kentucky with SB 198

May 16, 2024 | Publications

The Kentucky Legislature recently passed Senate Bill (SB) 198, overriding Governor Andy Beshear’s ...

home investment
Is Your Multifamily Housing Project Subject to an Impact-Fees Schedule? If So, the Fee Might Be Unco...

May 14, 2024 | Blogs

Pre-development costs on multifamily housing projects can be expensive, and many projects in today...

A stack of hundred-dollar bills is partially covered by a blue surgical mask.
Private Equity in Health Care: Three Takeaways Going Forward

May 10, 2024 | Publications

*This article was originally published in Reuter’s Attorney Analysis section on May 9, 2024. F...

A magnifying glass leans against a thick stack of papers. Photographed with a very shallow depth of field.
Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

May 10, 2024 | Blogs

*This article was originally published by Law360.  Over the last several years, the Kentucky Genera...

A blank billboard at a bus station at night
Norton Outdoor Advertising, Inc. v. Village of St. Bernard: Sixth Circuit Decides “Public Service...

May 9, 2024 | Publications

On April 19, 2024, the Sixth Circuit published its decision in Norton Outdoor Advertising, Inc. v. V...

Chess Knights Face-Off
Information Sharing in Vertical Relationships: How to Avoid Antitrust Issues

May 9, 2024 | Publications

*This article was originally published in OEM Off-Highway’s Expert Columns on May 9, 2024.  M...

Clarifier tank at a Sewage Treatment Plant. Click to see more...
United We Stand, Divided We Fall: Local Sewer Authorities and Biosolids Management Companies Need to...

May 9, 2024 | PFAS Updates

Over the past week, hundreds of owners of publicly-owned treatment works (POTWs) across the country ...

Aerial View of Drinking water treatment plant. Microbiology of drinking water production and distribution, water treatment plant. Microbiology of drinking water production. Morning scene.
POTW Alert! U.S. EPA’s Upcoming Information “Request” for PFAS Information and Potential Sampl...

May 7, 2024 | PFAS Updates

Over the last 6-7 years in the emerging “PFAS world,” most sewer authorities did not sample wast...

Bank symbol with with coins stack. Concepts of the banking system, rising interest rates, inflation, deflation, and savings.
Updates to Note in Kentucky’s Overhaul of Its Financial Services Code and Regulation of Financial ...

May 2, 2024 | Publications

Kentucky House Bill 726 (the “Act”), relating to the regulation of financial institutions, was s...

Shot of a businesswoman giving a presentation to her colleagues in an office
EEOC Releases Updated Workplace Harassment Guidance

May 2, 2024 | Publications

On April 29, 2024, the U.S. Equal Employment Opportunity Commission (EEOC) released its final Enforc...

Photo of the United States Capitol with overlayed computer circuitry.  The Intersection of freedom and artificial intelligence
Decoding the American Privacy Rights Act of 2024: What Your Business Needs to Know about the Propose...

May 1, 2024 | Publications

*This article was published by Security Info Watch on May 17, 2024. The American Privacy Rights Act ...

Testing water, water quality test and analysis
U.S. EPA Surges Forward with Its “PFAS Strategic Roadmap” in the First Quarter, Changing the Sco...

May 1, 2024 | PFAS Updates

As previously reported, U.S. EPA in April issued two major, highly-anticipated final rules regulatin...

Coins stack with balance scale. Money management, financial plan, time value of money, business idea and Creative ideas for saving money concept.
Are Your Traffic-Impact Fees Tied to Your Land-Use Interests and Roughly Proportional to the Develop...

April 30, 2024 | Publications

Developers often bemoan the costs they incur before breaking ground on new residential projects. But...

Close up of a black office chair with metal details at conference table in meeting room.
FTC Final Rule Banning Non-Compete Agreements Appears Far from Final

April 30, 2024 | Publications

On April 23, 2024, the Federal Trade Commission (FTC) issued a Final Rule (the “Rule”) prohibiti...

A hand is holding a fanned-out stack of US dollar bills.
Tennessee General Assembly Passes Massive Franchise Tax Refund Bill

April 26, 2024 | Blogs

On April 25, 2024, in a significant development for taxpayers doing business in Tennessee, both the ...

A low angle shot of a blue mother's room sign inside an airport
EEOC Issues Final Rule on Pregnant Workers Fairness Act and Employers’ Duty to Accommodate

April 26, 2024 | Publications

On April 19, 2024, employers received new clarity on employees’ rights and protections related to ...

high contrast image of casino roulette in motion
Can Stockholders of Employee Leasing or Staffing Companies Claim Section 1202’s Gain Exclusion?

April 25, 2024 | Blogs

Stockholders must satisfy several eligibility requirements before they can claim Section 1202’s ge...

Blue double exposure of money coins stacking with bar graph for financial and investment business concept.
DOL Raises the Salaried Exempt Threshold

April 25, 2024 | Publications

For the second time since 2020, the U.S. Department of Labor (DOL) is set to raise the salary thresh...

Male scientist in a cleanroom laboratory
U.S. EPA Issues ‘Game Changing’ Listing of PFOA and PFOS Under CERCLA

April 23, 2024 | PFAS Updates

The U.S. Environmental Protection Agency’s (EPA) implementation of its PFAS Strategic Roadmap thro...

Capitol Dome from Supreme Court
Muldrow v. City of St. Louis: Supreme Court Establishes New Harm Standard for Title VII Discriminati...

April 22, 2024 | Publications

Muldrow v. City of St. Louis, 144 S. Ct. 193 (Apr. 17, 2024) The U.S. Supreme Court’s recent opini...

Rear view of middle school students studying in classroom
U.S. Department of Education Issues Long-Awaited Revised Title IX Regulations

April 19, 2024 | Publications

This morning, the U. S. Department of Education released the long-awaited Final Title IX Regulations...

Real 400-troy-ounce (12.4 kg or 438.9 ounces) Good Delivery gold bar. Pure gold 24k carat with 99.99% purity. Shallow DOF, selective focus. http://santoriniphoto.com/Template-Business.jpg
Gold Bullion and Kentucky Sales Tax – The Ghost of Ceasar Haunts

April 19, 2024 | Blogs

Last week, the Kentucky General Assembly during its 2024 Regular Session enacted H.B. 8, one provisi...

Abstract digital composite of gavel and binary codes.
Kentucky Joins Growing List of States to Enact a Comprehensive Data Privacy Act. What Does It Mean f...

April 18, 2024 | Publications

The Kentucky Consumer Data Protection Act, or KCDPA, was signed into law by Governor Andy Beshear on...

Person analyzing the market trends on a digital screen
Guide to the Federal Income Tax Treatment of SAFEs

April 16, 2024 | Publications

The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...

New residential neighbourhood on the background of old architecture in Berlin in summer at sunset
The 2024 Presidential Economic Report’s Plan to Boost the Housing Supply

April 15, 2024 | Blogs

The United States is currently facing an unprecedented housing shortage. On March 21, 2024, the Bide...

Digital chatbot, A.I., robot application, conversation assistant, AI Artificial Intelligence concept. Woman using mobile smart phone chatting with digital chatbot customer service
AI Chatbots, Hallucinations, and Legal Risks

April 15, 2024 | Publications

Artificial intelligence (AI), particularly in the form of large language models (LLMs), has become a...

Two architects are using digital tablet on construction site.
OSHA Finalizes Rule Clarifying “Employee Representative” Designation Process for Walkaround Insp...

April 15, 2024 | Publications

The Occupational Safety and Health Administration (OSHA) has issued a final rule amending its employ...

An arrow, photographed with a very shallow depth of field, sits on top of an old map lined with compass lines and navigational aids.
How to Use SAFE Preferred Stock in Early Funding Rounds

April 12, 2024 | Blogs

The Simple Agreement for Future Equity (SAFE) was introduced in 2013 by startup accelerator Y Combin...

Aerial View of Drinking water treatment plant. Microbiology of drinking water production and distribution, water treatment plant. Microbiology of drinking water production. Morning scene.
U.S. EPA Finalizes Drinking Water Limits for PFAS

April 11, 2024 | PFAS Updates

On April 10, 2024, the U.S. Environmental Protection Agency (U.S. EPA) announced its finalization of...

Horses rounding a turn in the Kentucky Derby race
And They’re Off! Kentucky’s Annual Real Property Tax Appeals Season Begins the First Week of May

April 11, 2024 | Blogs

Now that much of the craziness and uncertainty of the COVID-19 pandemic has passed, which affected t...

Buses on the street at the financial district of London.
April 2024 Immigration Updates

April 11, 2024 | Publications

H-1B Lottery Results and Next Steps On April 1, 2024, U.S. Citizenship and Immigration Services (USC...

an abstract representation of solving problems using artificial intelligence to increase reliability and reduce losses and accidents during the transmission of electrical energy
AI and Energy: Network Innovation and Growth

April 9, 2024 | Publications

*This article was also published in Pratt’s Energy Law Report’s June 2024 edition. This ...

Unrecognizable African-American business woman typing notes on a keyboard while having online web conference on a digital tablet in a restaurant
Mastering Video Arguments

April 8, 2024 | Publications

Oral arguments by video were the norm in most appellate courts during the COVID-19 pandemic. While m...

The marble columns of the Supreme Court of the United States in Washington DC
What Is the Appellate Practitioner’s First Order of Business the Day of Oral Argument?

April 5, 2024 | Publications

Lawyers—especially appellate practitioners—are commonly instructed to “know their judge” bef...

"Montage of an eye, binary code and people walking on a city pavement."
What Happens to Your Sensitive Data After It Is Submitted to the Government Under the Corporate Tran...

March 29, 2024 | Corporate Transparency Act

*This article was also published in the Real Estate Finance Journal’s Summer 2024 edition. The...

Wooden jigsaw puzzle pieces forming a house shape, on a desk with blank sheet of paper with copy space, calculator, folding ruler, drawing compass, Euro coins, pencil and a computer keyboard.
Legislative Roundup: Examining State Responses to the Affordable Housing Crisis

March 28, 2024 | Blogs

There is an unprecedented housing shortage in the United States. The Harvard Joint Center for Housin...

Kentucky state of United States flag on flagpole textile cloth fabric waving on the top sunrise mist fog
New Local Tax Reform Bill in the Commonwealth

March 27, 2024 | Blogs

In what has otherwise been a generally mild Kentucky Legislative Session in terms of tax reform, the...

"People walking on transparent glass spiral staircase in futuristic building, unrecognizable people."
Corporate Transparency Act: Determining Beneficial Owners Based on Entity Ownership (Part III)

March 25, 2024 | Corporate Transparency Act

On January 1, 2024, the Corporate Transparency Act (CTA) became effective. This sweeping new law imp...

Young Woman Using Smart Phone social Media Concept
Lindke v. Freed: Supreme Court Clarifies Elected Official’s Ability to Block Citizens on Socia...

March 21, 2024 | Publications

In Lindke v. Freed, the U.S. Supreme Court decided whether public officials could block or delete ot...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky Revenue and Tax Bill Moves Forward

March 20, 2024 | Blogs

The 2024 Regular Session of the Kentucky General Assembly is coming to a close next month, and not s...

View of modern apartment building on a sunny day with warm lighting
Using the Master Lease to Tackle the Los Angeles Housing Crisis

March 20, 2024 | Blogs

The City of Los Angeles (the “City”) continues to implement new programs to tackle its ongoing h...

Chess pieces standing on the stacked coins.
Venture Studios and Qualified Small Business Stock

March 19, 2024 | Blogs

Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...

Business person walking in a urban building
Interest Rate Environment Complicates Commercial Real Estate Maturities

March 18, 2024 | Publications

Rising interest rates over the past two years have led to many challenges in the commercial real est...

Owner preparing cannabis buds products for grinding using marijuana grinder on the table at cannabis shop.
Ohio Cannabis Legalization: Understanding the Basics, Business, and Legal Implications

March 14, 2024 | Blogs

*Note: Stakeholder feedback on the proposed rules requested by March 20, 2024 Last November, Ohio vo...

A businessperson is using a stylus to edit work reports on a tablet computer, which, combined with a mobile device, allows them to work more smoothly.
A Refresher on Selective Disclosure and Anti-Fraud Rules

March 14, 2024 | Publications

What Is Selective Disclosure? The desire of investors to obtain additional information regarding iss...

Gavel
TTD Tango: Ohio Supreme Court Swings in Employers’ Favor!

March 14, 2024 | Publications

On March 5, the Ohio Supreme Court issued a decision that permits employers to request termination o...

Surgeon Medical Technology
AI and Health Care Providers: Managing the Risks with Data

March 12, 2024 | Blogs

Artificial intelligence (AI) applications in health care can create better, stronger, and faster sol...

Aerial view of a large suburban housing subdivision located just south of Houston Texas shot from an altitude of about 800 feet during a helicopter photo flight.
Treasury Significantly Expands Use of ARPA Funds to Promote Affordable Housing Supply

March 12, 2024 | Publications

On March 5, 2024, the U.S. Department of Treasury released updated guidance regarding the use of Cor...

Empty American Style Courtroom. Supreme Court of Law and Justice Trial Stand. Courthouse Before Civil Case Hearing Starts. Grand Wooden Interior with Judge's Bench, Defendant's and Plaintiff's Tables.
Corporate Transparency Act Faces Constitutional Hurdle

March 7, 2024 | Corporate Transparency Act

On March 1, 2024, a federal district court in the Northern District of Alabama entered a final decla...

high contrast image of Judge gavel on a blue wooden background
Creating the Appellate Record and Tips to Avoid Problems

February 26, 2024 | Publications

As the California Fourth District Court of Appeal observed in one published decision: “When practi...

Lawyer business woman working or reading lawbook in office workplace for consultant lawyer concept.
Limitations on Appellate Review of Arbitration Awards

February 23, 2024 | Publications

Although arbitration has many advantages, including speed of resolution and confidentiality, one dis...

Law and legal advice, regulations and rules for business, labor law concept, layer or notary for company.
Pointers for Handling Appellate Extraordinary Writs

February 23, 2024 | Publications

Appellate extraordinary writs are expedited attempts to overturn or get a different result from a lo...

2024. Benjamin Franklin looking calculator on One Hundred Dollar Bill.
Less Than One Year Left to Obligate Your ARPA Funds!

February 20, 2024 | Publications

For many local governments and state agencies, the direct influx of cash made available through the ...

Frame structure at under construction site on rural landscape
Proposed Revocation of Army Corps’ Rule Addressing Scope of Historic Preservation Review for Secti...

February 19, 2024 | Publications

Consider the following scenario: you are developing a 250-acre residential subdivision but need a br...

Aerial view of building exterior of a coal fired power station. Large cooling towers emitting steam into to air. Great for global warming, climate change and pollution themes.
West Virginia Utility Rescinds 2030 GHG Emissions Target

February 19, 2024 | Publications

FirstEnergy Corp. recently announced that it will no longer seek to achieve a 30% short-term reducti...

A busy factory floor with machinery and conveyor belts, suggesting a highly industrialized setting with automation.
Using Generative AI in Manufacturing: Three Key Considerations

February 16, 2024 | Publications

This is the second in a series of articles outlining successful approaches to integrating AI into bu...

Photo of the United States Capitol with overlayed computer circuitry.  The Intersection of freedom and artificial intelligence
Will AI Destroy the DMCA Copyright Compromise?

February 14, 2024 | Publications

In the 1990s, as today, the internet ran on content, which meant that it both had, and was, a proble...

Franchise restaurant sign: "Open. Please Come In"
$1.2 Billion Tax Refund and $400 Million Annual Tax Cut Proposed for Tennessee Businesses

February 8, 2024 | Blogs

Tennessee Governor Bill Lee delivered the State of the State address on February 5, 2024, in which h...

Detail Copper Whiskey vats at a distillery
Regional Round-Up: Added License Rights and Limited Self-Distribution for Craft Distilleries in Kent...

February 8, 2024 | Publications

As an update to our past regional round-ups in the alcohol space, Kentucky and West Virginia continu...

A blue-toned map highlights the state of Tennessee with topographical details.
New Tennessee Business Tax Filing and Licensing Thresholds

February 6, 2024 | Publications

The Tennessee business tax is a privilege tax on the privilege of doing business by making sales of ...

Abstract people silhouettes against glass, 3D generated image.
February 2024 Immigration Update

February 6, 2024 | Publications

Fiscal Year 2025 H-1B Cap Details Released At the end of January, U.S. Citizenship and Immigration S...

Young Female Teacher Giving a Data Science Presentation in a Dark Auditorium with Projecting Slideshow with Artificial Intelligence Neural Network Architecture. Business Startup and Education Concept
Three Steps to AI Success for CEOs

February 4, 2024 | Publications

How to perfectly surf the artificial intelligence (AI) wave is a challenge for many businesses and t...

An illuminated neon "vacancy" sign.
Could Office Conversions Solve the Housing Shortage?

February 2, 2024 | Blogs

It’s no secret that the United States is suffering from a historic housing shortage and it’s onl...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
SEC Adopts Final Rules Relating to SPACs

February 1, 2024 | Publications

On January 24, 2024, the Securities and Exchange Commission (SEC) adopted final rules related to spe...

Blue tinted image of credit card on laptop with shallow depth of field.
Taking Out the Junk (Fees): The Consumer Financial Protection Bureau’s Proposed Rule Affecting Ban...

January 26, 2024 | Blogs

In line with the Consumer Financial Protection Bureau’s (CFPB) 2022 initiative to reduce “junk f...

Closeup of unrecognizable mechanic replacing car brake pads. The car is lifted with hydraulic jack at eye level.
What Upcoming California ‘Lemon Law’ Rulings Could Mean for Manufacturers

January 25, 2024 | Publications

Decisions Could Impact Song-Beverly Act Claims Beyond the Auto Industry With California’s appellat...

Townhomes in Abell, Baltimore. Maryland.
Proposed Tax Bill Could Be a Game-Changer for Affordable Housing Nationwide

January 22, 2024 | Blogs

Proposed Tax Bill Could Be a Game-Changer for Affordable Housing Nationwide by Increasing LIHTC Pool...

Menthon saint Bernard, France - October 16 2021: a person is taking a bottle of wine ordered on the internet out of a delivery box
Big Splash – Direct Shippers Agree They Violated Tennessee Alcohol Laws

January 22, 2024 | Publications

On December 19, 2023, six direct shippers shipping wine and distilled spirits to customers in Tennes...

A pile of scattered US hundred-dollar bills.
Maximizing Section 1202’s Gain Exclusion

January 17, 2024 | Blogs

The combination of the 21% corporate federal income tax rate and the possibility of qualifying for S...

Silhouette of Survey Engineer and construction team working at site over blurred industry background with Light fair Film Grain effect
DOL Issues Final Independent Contractor Rule

January 16, 2024 | Publications

On January 9, 2024, the Department of Labor (DOL) issued its Final Rule for analyzing whether a work...

Storage of digital assets and data in the cloud. Network Server, Server Rack. Data Migration, Data Estate Modernization. Data Lake
Let’s Talk About SaaS, Baby: Kentucky’s Recent Taxing of Software as a Service Compared With Its...

January 8, 2024 | Blogs

Recent Kentucky tax legislation continued to expand the landscape of services subject to sales and u...

A construction crane is lifting a dollar sign, with three additional dollar signs on the ground beside it.
Commercial to Residential Assistance by the White House

January 5, 2024 | Publications

On October 27, the Biden-Harris administration announced new initiatives across various governmental...

A gavel seen through a magnifying glass.  Photographed with a very shallow depth of field.
Kemp v. Rice Drilling D, LLC: When ‘Royalty’ Ruins the Party

January 2, 2024 | Publications

In Kemp v. Rice Drilling D, LLC,[1] Ohio’s Seventh District Court of Appeals applied the Marketabl...

water purification system in pharmaceutical factory
California’s State Water Board Poised to set a Maximum Contaminant Level for Hexavalent Chromium

December 27, 2023 | Publications

The metal element chromium is naturally occurring and can be found in rocks, volcanic dust, soil, pl...

Individuals are engaged in a business meeting, with one person pointing at a document on a table scattered with various papers and reports.
Considerations When Selecting an Investment Banker

December 26, 2023 | Blogs

This was originally published in Reuters Legal News (December 20, 2023). Clients regularly seek adv...

AI chatbot usage and concepts
Who Owns AI Created Content? The Surprising Answer and What To Do About It

December 26, 2023 | Blogs

This was originally published in Reuters Legal News (December 14, 2023). Attempts to protect AI gen...

Whiskey barrels in cellar
Kicking the Bottle Down the Road: Big Bourbon Breathes a Sigh of Relief

December 20, 2023 | Blogs

As a major update to our recent article, trade representatives for the European Union (EU) announced...

Retail Store Building Exteriors at Night
Oklahoma Law Creates Additional Burden to Purchasing Property in the State

December 12, 2023 | Blogs

In response to concerns surrounding foreign ownership of property following the legalization of medi...

Registered mark symbol on computer keyboard
‘Trademark Blink’ Style Scam Targets Business Owners

December 11, 2023 | Publications

Business owners, be aware of a new type of scam in the digital landscape currently masquerading as ...

Photo of oil rig platform
EPA Unveils 2023 Methane Emissions Rule for Oil and Gas Operations

December 8, 2023 | Publications

On Saturday, December 2, during the United Nations Climate Change Conference in the United Arab Emir...

Tax law concept. Wooden blocks word  TAX on coin stack  .with gavel and money on the table.
Michigan Court of Claims Gives Taxpayers Clarity on Appeals Prerequisite of Paying Uncontested Porti...

December 8, 2023 | Blogs

As a prerequisite to the tax appeal process in Michigan, a taxpayer must pay the uncontested portion...

Toasted French Oak casks of Bourbon Aging
When the Ball Drops on Bourbon: Distillers Face Looming Tariffs on U.S. Exports to EU

December 7, 2023 | Publications

Recent unparalleled growth and expansion in the distilled spirits industry in the United States coul...

"People walking on transparent glass spiral staircase in futuristic building, unrecognizable people."
Corporate Transparency Act: Who Can Exert Substantial Influence on My Company? Part II

December 6, 2023 | Corporate Transparency Act

Part II: Assessing Sources of Substantial Influence Beyond Voting Power The Corporate Transparency A...

"People walking on transparent glass spiral staircase in futuristic building, unrecognizable people."
Corporate Transparency Act: Who Can Exert Substantial Influence on My Company? Part I

December 6, 2023 | Corporate Transparency Act

Part I: Substantial Influence The Corporate Transparency Act (CTA)[i] was enacted to combat the use ...

"$100"
Automotive Industries Pension Plan Receives $1.1 Billion Dollars

December 5, 2023 | Publications

The Automotive Industries Pension Plan (“Plan”), a Taft-Hartley multiemployer (union) pensio...

Plastic Ocean Pollution and Microplastics
Stricter Microplastics Regulations Are on the Horizon. Here’s How California Manufacturers Should ...

December 4, 2023 | Publications

According to the American Chemical Association, the average American consumes up to 121,000 micropla...

A busy factory floor with machinery and conveyor belts, suggesting a highly industrialized setting with automation.
What Manufacturers Need to Know About Express Warranties, Arbitration in California

December 1, 2023 | Publications

This article was originally published on Manufacturing.net The Song-Beverly Consumer Warranty Act (t...

Medical Cannabis Plant in a Puzzle
Issue 2: The Impact on Local Government Laws and Zoning

November 28, 2023 | Publications

With the passage of Issue 2, many local governments are wondering what action must be taken with res...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
Rapidly Rising Rates Complicate Existing Floating Rate Loans

November 21, 2023 | Blogs

*This article was originally published in Reuters Legal News on November 20, 2023. The rapid rise in...

Finance and banking concept. Euro coins and us dollar banknote close-up. Abstract image of Financial system with selective focus, toned, double exposure.
Manufacturers Beware: The Impact of Stricter 163(j) Deductibility Amid Rising Interest Rates

November 17, 2023 | Blogs

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the deduction of business...

A spacious warehouse with high shelves stocked with numerous boxes and pallets arranged systematically on the floor.
How California Warehouse Owners and Operators Can Prepare for Rule 2305 Enforcement

November 15, 2023 | Publications

September 2024 update: The U.S. Environmental Protection Agency (EPA) has approved the South Coast A...

A highway at sunset is overlaid with digital network symbols representing connectivity or communication.
NIST Nov. 17 Workshop on AI Safety Gaps Offers Opportunity for Industry Participation

November 14, 2023 | Publications

President Biden’s executive order (EO) on artificial intelligence (AI) is a call to action for the...

Industry metal fire radio
Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

November 14, 2023 | Blogs

This article was originally published in Law360 Tax Authority. On Dec. 15, 2022, the Kentucky Supre...

An industrial plant with a smoking chimney and conveyor belts is seen during twilight, with piles of black material in the foreground.
Kentucky Continues Weaning From Coal

November 10, 2023 | Publications

It has been quite an interesting week. On the eve of Kentucky’s general election on Tuesday, the K...

A financial market graph is overlaid on a close-up of Benjamin Franklin's face from the U.S. $100 bill.
Considerations for Commercial Borrowers: Mitigating Uncertainty and Risk with Interest Rate Swaps

November 10, 2023 | Blogs

Commercial borrowers often use interest rate swaps to manage interest rate risk in loan transactions...

A modern surgical robot equipped with multiple arms and tools stands ready in a well-lit operating room.
Beware Privacy Risks In Training AI Models With Health Data

November 9, 2023 | Blogs

*This article was originally published in Law360 Expert Analysis.  Artificial intelligence models a...

Aircraft on airfield through terminal window
November 2023 Immigration Update

November 8, 2023 | Publications

DHS Proposal to Modernize and Improve the H-1B Program The Department of Homeland Security (DHS) rec...

The Silhouette Of The Evening Electricity Transmission Pylon
New Regulations Proposed for Kentucky Merchant Electric Generation Facilities

November 7, 2023 | Publications

Kentucky House Bill 4 (the “Act”), which passed during the 2023 Kentucky Regular Session, direct...

conference room
Reporting Under the Corporate Transparency Act – Is My Company Exempt?

November 6, 2023 | Corporate Transparency Act

The reporting requirements of the Federal Corporate Transparency Act (CTA)[1] will go into effect be...

Machine digging coal in industrial area
U.S. Supreme Court Passes on Dormant Commerce Clause Challenge

November 6, 2023 | Blogs

While some were speculating that a recent Kentucky severance tax case may lead to a new Dormant Comm...

A stylized digital tunnel with binary code patterns lining the walls and a curving road leading toward a bright light at the end.
Houston Founders: How Safe is Your Company’s Data?

November 1, 2023 | Blogs

As news comes out every week about new technologies, from new crypto wallets to generative AI to sel...

Seashore houses
Legislative Update: SB 423 and a New Era for Affordable Housing Development Along California’s Coa...

October 30, 2023 | Blogs

On October 11, California Governor Gavin Newsom signed California Senate Bill 423 (SB 423) into law....

A modern industrial facility equipped with orange robotic arms and machinery, with a complex network of pipes overhead.
What to Expect When the Chemical Safety Board Shows Up at Your Plant

October 30, 2023 | Publications

On January 28, 2021, a liquid nitrogen release at the Foundation Food Group’s Prepared Foods Divis...

Franchise restaurant sign: "Open. Please Come In"
NLRB Publishes Final Rule on Determining Joint-Employer Status

October 27, 2023 | Publications

On October 27, 2023, the National Labor Relations Board (NLRB or “Board”) published its anticipa...

Golden chess pieces on a digital display with abstract financial charts and graphs
Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Smal...

October 26, 2023 | Tax Law Defined™ Blog

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

File Stack and Magnifying Glass
IRS Establishes Withdrawal Procedures for Questionable ERC Claims

October 24, 2023 | Blogs

On October 19, the Internal Revenue Service (IRS) announced the process for concerned employers to w...

Sun rising behind cityscape
Frost Brown Todd Arrives in California with Expanded Capabilities, Experienced Teams, and Industry-S...

October 20, 2023 | Publications

California, meet Frost Brown Todd. The storied, full-service law firm officially touched down in the...

A welder is working on a metal piece, creating bright sparks as they work.
Top 5 Wage & Hour Issues for U.S. Manufacturers

October 19, 2023 | Publications

Wage and hour claims continue to be one the most expensive employment law risks for most employers. ...

Frame structure at under construction site on rural landscape
New California Bill Bars Local Agencies from Rejecting Urban Housing Projects by Refusing to Certify...

October 16, 2023 | Publications

On October 7, 2023, Governor Gavin Newsom signed AB 1633, the Housing Accountability Act: disapprova...

Economics of alternative energy. Money in front of solar panels and wind turbunes. 3D rendered illustration.
Application Portal for the Low-Income Communities Energy Investment Bonus Program Opens Oct. 19

October 12, 2023 | Blogs

Applications for the low-income communities bonus credit program (the “Bonus Program”) under Int...

Big picture of finance, connecting the dots
CFPB Advisory Opinion: Impeding Consumer Requests for Bank Account Information Comes at a Cost

October 12, 2023 | Blogs

The Consumer Financial Protection Bureau (CFPB or “Bureau”) announced its plans to raise the sta...

Macro view of book pages. Open book, white sheets on dark black background. Education background, copy space
Introducing the QSBS Guidebook for Family Offices and Private Equity Firms

October 12, 2023 | Blogs

The combination of the 21% corporate income tax rate and the possibility of qualifying for Section 1...

Mountain Drilling Fracking Rig
California to Require Companies ‘Doing Business in California’ to Report Climate Impacts

October 11, 2023 | Publications

On September 12, California’s Senate passed Senate Bill 253, the Climate Corporate Data Accountabi...

Industrial machine during golden hour
Faith Ranch and Farms Fund, Inc. v. PNC Bank: Ohio’s Seventh District Uses Faith to Divine the Mea...

October 11, 2023 | Publications

On April 16, 2021, we wrote about O’Bradovich et al. v. Hess Ohio Developments, LLC.  There, O...

I voted sticker lot
Election Fraud: Fact or Fiction

October 10, 2023 | Publications

A lot has been said in the last few years about election fraud, stolen elections and voting irregula...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
October 2023 Immigration Update

October 10, 2023 | Publications

Labor Shortage? Many U.S. Employers Could Benefit from the H-2B Visa Program The H-2B visa program...

American and chinese flags and usa dollars
Border Crossings: Toward Mutual Recognition and Enforcement of U.S. and Chinese Civil Court Judgment...

October 3, 2023 | Publications

Despite frequent frictions in recent trade relations, the growing scale of the economic relationship...

Digital background depicting innovative technologies in (AI) artificial systems, neural interfaces and internet machine learning technologies
Making your Dreams Come True: How to Reduce AI Risks and Liabilities

October 2, 2023 | Blogs

Artificial Intelligence (AI) is one of those high-risk, high-reward opportunities that is irresistib...

Person holding a dropper of brown bottle
MoCRA Registration and Product Listing Enforcement Coming Before Year’s End: Start Preparing Now

September 29, 2023 | Publications

The Modernization of Cosmetics Regulation Act’s (MoCRA) December 29, 2023 enforcement deadline f...

Flood After The Rain Is Flowing Down The Drain On The Road
FinCEN Announces Proposed Solution to Disclosure Dilemma in the Corporate Transparency Act

September 29, 2023 | Corporate Transparency Act

The Corporate Transparency Act (CTA) may be the most consequential federal law in recent memory. To ...

water purification system in pharmaceutical factory
Preliminary Approval of PFAS Settlements for Dupont and 3M Triggers Important Deadlines for Public W...

September 29, 2023 | Publications

Public water systems (PWSs) across the U.S. are evaluating formal notices sent from a federal court ...

High rise buildings
Portfolio Company Reporting Under the Corporate Transparency Act

September 28, 2023 | Blogs

This was originally published in Reuters Legal News (September 28, 2023). In Private Equity, a Port...

Aerial photo of cars on road during night
Kentucky Tax Talk: Taking Up the Dormant Commerce Clause

September 20, 2023 | Blogs

This article was originally published in Law360 Expert Analysis. The commerce clause of the U.S. Con...

Papers about tax amnesty and gavel in a court.
Tax Amnesty in Kentucky Jeopardized by State’s ‘Punt’ on Funding

September 18, 2023 | Blogs

This article was originally published in Bloomberg Law Daily Tax Report.  Many taxpayers, tax pract...

The front facade of a building displays a sign reading "Internal Revenue Service."
IRS Presses Pause on Processing New ERC Claims

September 15, 2023 | Blogs

On September 14,  the IRS announced that it would stop processing new claims for the Employee Reten...

Healthcare business graph and data of Medical business growth, 
Businessman analyzing data and growth chart, investment, financial and banking, Medical business report on global network.
The Changing Landscape of Personal Health Data – Washington State’s My Health My Data Act

September 15, 2023 | Blogs

Businesses that collect or process health data from individuals are subject to new and burdensome re...

Palm trees and buildings under blue sky during daytime
SB 423: Streamlining Affordable Housing in California’s Coastal Zone

September 14, 2023 | Blogs

Update: California Gavin Newsome signed Senate Bill 423 into law. Click here to read the update.  S...

Stock market chart on a mobile device
SEC Issues Long-Awaited Private Fund Adviser Rules

September 11, 2023 | Publications

On August 23, 2023, the Securities and Exchange Commission (SEC) issued Release Number IA-6383, fina...

United States Federal court jury box.
FBT Secures Reversal of $18.2 million Jury Verdict as Kentucky Supreme Court Strengthens Product Lia...

September 7, 2023 | Experience

The Kentucky Supreme Court’s recent decision in Primal Vantage Company, Inc. v. Kevin O’Bryan, e...

A worker assembles car engines on a factory production line with industrial equipment and fluorescent lighting overhead.
NLRB Gives Historic Boost to Union Organizing

September 1, 2023 | Publications

The NLRB will force more employers to bargain with unions based upon signed union cards rather than ...

Confused businessman checking time on wristwatch
Department of Labor Proposes Raising FLSA Salary Exempt Level to $55,068

August 30, 2023 | Publications

The U.S. Department of Labor (DOL) announced a highly anticipated proposed rule on August 30 amendin...

Selective focus photo of alcohol bottles
Tennessee Challenges Direct Shippers – Another Rock in the Pond

August 30, 2023 | Publications

On July 14, 2023, the State of Tennessee filed a complaint against six out-of-state businesses alleg...

Digital background depicting innovative technologies in security systems, data protection Internet technologies
Insights Into the Changing Landscape of Cyber Insurance

August 29, 2023 | Publications

*This article was originally published by Marine Log.  Pick your industry and you will quickly conc...

A hand holds a pink piggy bank in front of a blackboard with a Bitcoin symbol and circuit lines drawn on it.
Navigating the Blockchain Landscape: Recent IRS Guidance on Convertible Virtual Currency and the Tre...

August 29, 2023 | Blogs

This article explores recent developments in the U.S. federal taxation of virtual currencies by the ...

A welder is working on a metal piece, creating bright sparks as they work.
States of Disrepair – Recent Developments in the ‘Right to Repair’ Movement

August 28, 2023 | Publications

This article was originally published on Manufacturing.net.  For manufacturers, the growing tractio...

Two professionals are engaged in work at their computers in a modern office setting, with a view through a glass partition.
Fifth Circuit Eliminates the ‘Ultimate-Employment-Decisions’ Test for Title VII Discrimination C...

August 28, 2023 | Publications

For decades, federal courts in Texas, Louisiana, and Mississippi have restricted liability for emplo...

Oil pumps working under the sunrise sky
Douglas Equipment, Inc. v. EQT Production Company: Bundle Your Sticks Carefully!

August 21, 2023 | Publications

If you convey property that is currently subject to a producing oil and gas lease but except and res...

Construction crane. Architectural elements. Construction materials. Building house.
Texas Implements a State Low-Income Housing Tax Credit

August 18, 2023 | Blogs

The state of Texas recently joined the ranks of nearly 30 other states in establishing its own state...

display stock market charts
ESOPs Encouraged but Do It Right! SECURE 2.0 ESOP Provisions and Expanded IRS Focus

August 17, 2023 | Publications

The SECURE 2.0 Act of 2022 (SECURE 2.0), which was passed as 2022 wound down, expands on the Setting...

Miniature graduation cap on hundred dollar bills
Student Loan Relief Denied in 6-3 Decision by the Supreme Court

August 16, 2023 | Publications

Biden v. Nebraska, 143 S. Ct. 2355 (June 30, 2023) In Biden v. Nebraska, the Supreme Court held that...

A water treatment plant with cascading flows and a structural metal framework against a backdrop of a setting sun and clear skies.
Supreme Court Narrows Clean Water Act’s Jurisdictional Scope in Sackett v. EPA

August 16, 2023 | Publications

Sackett v. U.S. Environmental Protection Agency, 143 S. Ct. 1322 (May 25, 2023) Since 2001, the U.S....

California - Interstate roadsign illustration with the map of California
Supreme Court Rejects Dormant Commerce Clause Challenge to California Restrictions on Sale of Pork

August 16, 2023 | Publications

National Pork Producers Council v. Ross, 143 S. Ct. 1142 (May 11, 2023) In National Pork Producers C...

Miniature colorful house on stack coins using as property and financial concept
Supreme Court Rules that States Can’t Take More Property Than They Are Owed

August 16, 2023 | Publications

Tyler v. Hennepin County, Minnesota, 143 S. Ct. 1369 (May 25, 2023) The Fifth Amendment’s Takings ...

Rearview shot of a young man on graduation
Supreme Court Ends Considerations of Race in College Admissions

August 16, 2023 | Publications

Students for Fair Admissions, Inc. v. President & Fellows of Harvard College, 143 S. Ct. 2141 (J...

Magnifying glass on laptop keyboard searc for online documents background
Supreme Court Defines Limits of Social Media Company Liability

August 16, 2023 | Publications

The U.S. Supreme Court issued two decisions in the 2022-23 term that begin to define the limits of l...

colorful up close view of a camera lens
Supreme Court Clarifies ‘Transformative’ Art in the Context of Copyright ‘Fair Use’

August 16, 2023 | Publications

Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith, 143 S. Ct. 1258 (May 18, 2023) In And...

Internet law and cyberlaw as digital legal services or online lawyer advice as a 3D illustration.
Supreme Court Rules First Amendment Permits the Sale of ‘Expressive’ Goods and Services from Com...

August 16, 2023 | Publications

303 Creative, LLC v. Elenis, 143 S. Ct. 2298 (June 30, 2023) In a 6-3 ruling, the U.S. Supreme Court...

Business lawyer team. Working together of lawyer in the meeting.
Supreme Court Holds Post-Trial Motions Not Required to Preserve Appellate Rights on Purely Legal Que...

August 16, 2023 | Publications

Dupree v. Younger, 143 S. Ct. 1382 (May 25, 2023) In Dupree v. Younger, the U.S. Supreme Court held ...

Large marble columns stand prominently with trees visible in the background.
Divided Supreme Court Rules that Appeals from Arbitration Denials Automatically Stay All District Co...

August 16, 2023 | Publications

Coinbase, Inc. v. Bielski, 143 S. Ct. 1915 (June 23, 2023) In Coinbase, Inc. v Bielski, a 5-4 U.S. S...

The chamber of the Supreme Court, located in the Capitol building in Lansing, Michigan.
‘Consent by Registration’: Supreme Court Reaffirms the Hidden Impact on Out-of-State Companies R...

August 16, 2023 | Publications

Mallory v. Norfolk S. Ry. Co., 143 S. Ct. 2028 (June 27, 2023) While it received far less fanfare th...

Patent concept with man using his tablet computer
Supreme Court Reaffirms Patent Law’s Enablement Requirement

August 16, 2023 | Publications

Amgen Inc. v. Sanofi, 143 S. Ct. 1243 (May 18, 2023) In Amgen Inc. v. Sanofi, the U.S. Supreme Court...

A judge's gavel is positioned in front of an Ohio state flag.
Major Tax Changes in Ohio – H.B. 33 Biennial Budget Bill Tax Update

August 15, 2023 | Blogs

Signed by Governor Mike DeWine on July 3, 2023, Ohio’s Fiscal Year (FY) 2024-2025 biennial ope...

Multiple rows of filing cabinets in an office or medical establishment, overflowing with files.  Narrow depth of field to emphasize the "neverending" feeling
New Rules Require Plans to ‘Chase Time’ – Coverage for Long-Term Part-Time Employees

August 15, 2023 | Publications

Certain 401(k) and 403(b) plans must be amended to allow part-time employees to participate under ne...

Silhouette shadows of business people talking in office
NLRB’s New Standard: Work Rules and Policies Are Unlawful if They ‘Could’ Be Interpreted to Ha...

August 11, 2023 | Publications

On August 2, the National Labor Relations Board (NLRB or “Board”) issued its long anticipated de...

water purification system in pharmaceutical factory
Ninth Circuit Upholds EPA’s NPDES Permitting Authority Affecting the Combined Water Sewer Systems ...

August 8, 2023 | Publications

In City and County of San Francisco (San Francisco) v. U.S. Environmental Protection Agency (EPA), 2...

Red tape against dark background. Exclusion zone. Adobe RGB for better color reproduction.
Florida Places Restrictions on Real Estate Acquisitions by Certain Foreign Entities

August 4, 2023 | Publications

Florida Senate Bill 264 (the “Bill”) was signed into law on May 8, 2023, by Florida Governor Ron...

business man Hand change wood cube block with percentage to UP and Down arrow symbol icon. Interest rate, stocks, financial, ranking, mortgage rates and Cut loss concept
Interest Rate Woes: A Snapshot of the Lending Landscape in Commercial Real Estate

August 4, 2023 | Blogs

This was originally published in Reuters Legal News (August 3, 2023). Over the past year, rising in...

Close up hands woman holding smartphone scan QR code for make online utility bill payment,contactless Internet banking  technology and money transfer
Federal & State Tax Implications of Kentucky’s New Employee Child Care Assistance Partnership...

August 3, 2023 | Blogs

Governor Andy Beshear signed House Bill 499 into law in April 2022, thereby creating a new program c...

technology control law ai concept for AI ethics and Developing artificial codes of ethics.Compliance, regulation, standard, and responsibility for guarding against
AI: Tomorrow’s Platform or Today’s Ethical Quicksand?

August 2, 2023 | Blogs

This article was originally published in Indiana Lawyer.  Advances in artificial intelligence (AI) ...

Chart graphing financial progress and counting money.
Indiana’s New Successor Tax Liability Statute – How to Comply and Avoid Pitfalls

July 28, 2023 | Blogs

*Kenny Schwalbert, a J.D. candidate at the University of Louisville Brandeis School of Law, contribu...

Stock photo of a beautiful young woman’s face very close up. She’s looking at a complicated set of holographic, see-thru numbers. The numbers are also reflected in her spectacles.
The Corporate Transparency Act: Considerations for Effectively Using the FinCEN Identifier

July 28, 2023 | Blogs

The Corporate Transparency Act (CTA) is scheduled to take effect in a matter of months (on January 1...

A gavel and the United States Supreme Court building.
Aftershocks: Where Do Businesses Go After ‘Mallory’?

July 28, 2023 | Publications

Businesses operating in multiple states should take heed of the U.S. Supreme Court’s recent opinio...

Unrecognizable young woman uses laptop while waiting for an early morning flight.
USCIS to Permit Certain E-Verify Employers to Conduct Remote I-9 Document Examination

July 27, 2023 | Publications

On August 1, 2023, United States Citizenship and Immigration Services (USCIS) will permit certain em...

Coins stack with balance scale. Money management, financial plan, time value of money, business idea and Creative ideas for saving money concept.
Sale or Redemption of a Partnership Interest – Is There a Difference?

July 27, 2023 | Blogs

Partners in a partnership and members of a limited liability company that is taxed as a partnership ...

Blurred background of meeting room
Dueling Federal and State Actions: The ‘Colorado River’ Doctrine

July 27, 2023 | Publications

I. The Colorado River Doctrine – Alive and Well Consider the following: two parties to a contract ...

conference room
Overcoming Hurdles to Enforcing Third-Party Subpoenas for Documents in Construction Arbitration

July 26, 2023 | Publications

*This article was originally published in the Summer 2023 edition of the Columbus Bar Association...

Sign pen business document
LPs and LLCs Continue to Reign Supreme for Private Equity Funds and Sponsors in Delaware

July 26, 2023 | Blogs

This was originally published in Reuters Legal News (July 26, 2023). Private equity and investment ...

Different cryptocurrencies and gavel over computer mainboard.Concept image for cryptocurrency
You Thought Federal Compliance Was Enough? Don’t Forget the States

July 25, 2023 | Blogs

Most virtual asset providers are aware of federal-level guidance, such as the money services busines...

Macro shot of pocket watch face with 100 dollar bill Ben Franklin. Selective focus is on Franklin's Eyes. Gold Tone.
California Courts Restrict Late Fees When Borrowers Default

July 25, 2023 | Blogs

This article was originally published in Bloomberg Law’s Banking, Professional Perspectives. I...

vlogger
2023 Updates to FTC Endorsement Guides

July 25, 2023 | Publications

The Federal Trade Commission (FTC) recently updated its Guides Concerning the Use of Endorsements an...

engineering construction concept blurred background,glass curtain wall
Adjusting the Curriculum – Strategies for Mitigating Construction Delays in Student Housing

July 24, 2023 | Blogs

Universities and their students are demanding updated or new student housing. While this demand has ...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
Private Equity and Creating and Fostering a Culture of Health Care Compliance

July 21, 2023 | Blogs

This was originally published in Reuters Legal News (May 16, 2023). Private equity investment in h...

Human resource manager checks the CV online to choose the perfect employee for his business.Online and modern technologies for simplifying the human resources system. HR(human resources) technology
OSHA Finalizes Rule Requiring Electronic Submission of Comprehensive Injury and Illness Data

July 21, 2023 | Publications

The Occupational Safety and Health Administration (OSHA) has issued a final rule amending its occu...

Miniature colorful house on stack coins using as property and financial concept
An Update on Indiana’s Low-Income Housing Tax Credit

July 19, 2023 | Blogs

Indiana’s recently enacted state low-income housing tax credit took effect on July 1, 2023. The Af...

Applying for an Immigration visa.
The End of Temporary Form I-9 Flexibilities

July 17, 2023 | Publications

Along with the end of the national emergency surrounding the COVID-19 pandemic comes an end to Form ...

concept image of business strategy.
Two Years ‘til Sunset: It’s Time for Sunshine State Residents to Consider the Implementation of ...

July 14, 2023 | Blogs

One year ago, the Florida Legislature amended Florida Statute Section 736.0505, which made the tax-s...

Close up shot of a typewriter
Oregon Likely Next State to Pass Comprehensive Data Privacy Legislation

July 11, 2023 | Publications

On June 22, 2023, Oregon’s state legislature passed the Oregon Consumer Privacy Act (OCPA). Curren...

FBT logo imposed over welder in factory
Trial Victory: FBT Obtains $3.5M Judgment on behalf of General Contractor in Construction Dispute

July 10, 2023 | Experience

Frost Brown Todd (FBT) represented a general contractor in a breach of contract case before the U.S....

Wood house model on computer laptop
Ohio Tax Talk: Building On Federal Affordable Housing Credit

July 7, 2023 | Blogs

This article was originally published by Law360 Expert Authority.  The Ohio Senate issued its versi...

The marble columns of the Supreme Court of the United States in Washington DC
U.S. Courts Redefine Religious Rights in the Workplace

July 6, 2023 | Publications

The U.S. Supreme Court Increases the Burden to Deny a Religious Accommodation Because of Undue Hards...

The man find and turn on the lightbulb in the maze-shaped brain on the wall, symbolizing big ideas, innovation concepts. (3d render)
Advanced Section 1202 (QSBS) Planning for S Corporations

July 3, 2023 | Blogs

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

Renewable Energy - Solar Subsidy & Incentives
Powering Progress: IRS Releases Proposed Rules for Low-Income Community Bonus Credit Program

June 29, 2023 | Blogs

*James Hardman contributed to this article while working as a summer associate at FBT. James is not ...

Judge's hammer, scales, god of justice Law in the Lawyer's Office
FTC Moves Against Non-Competes Ahead of Proposed Ban

June 28, 2023 | Publications

This article was originally published in Bloomberg Law Professional Perspective Much ink has been sp...

Banking System and Electronic Transfer for Business
The Corporate Transparency Act’s Impact on the Real Estate Industry: What You Need to Know to Comp...

June 28, 2023 | Corporate Transparency Act

Many U.S. businesses will soon be required to disclose information on their “beneficial owners” ...

Transport and logistic concept, Manager and engineer checking and controlling logistic network distribution and customer data for logistic Import export on global network background
New Paradigm for Fighting Cyber Fraud in the Automotive and Mobility Industries

June 26, 2023 | Publications

Business email compromise (BEC) fraud is the number one cybercrime faced by American businesses, as ...

A medical practitioner showing a patient paper
CMS Final Rules on Payment Impacts for Remote Therapeutic Monitoring

June 26, 2023 | Blogs

The 2023 Physician Fee Schedule final rule (“Final Rule”), which became effective in January 202...

Food and supplies delivery man in motion blur. He is rushing on a destination in a downtown district. Belgrade, Serbia
NLRB Makes It Easier to Reclassify Independent Contractors as Employees

June 20, 2023 | Publications

In a highly anticipated, but not surprising, decision issued on June 13, 2023, the National Labor Re...

Finance and banking concept. Euro coins and us dollar banknote close-up. Abstract image of Financial system with selective focus, toned, double exposure.
LIBOR, an Extinct Species, and What Comes Next

June 16, 2023 | Publications

Effective June 30, 2023, the London Interbank Offered Rate (LIBOR) joins the Brontosaurus, the dodo ...

The Sather Gate is historical entrance to the University of California at Berkeley
Does UC Berkeley’s Intention to Transform People’s Park into Student Housing Comply with the Cal...

June 8, 2023 | Publications

The California Supreme Court is set to decide whether UC Berkeley’s plans to construct student hou...

Money inside blue envelope
Courts Water Down Stringent IRS Penalties at the Water’s Edge

June 8, 2023 | Blogs

As the United States has steadily increased enforcement against U.S. citizens and residents with for...

A microphone is in focus against a softly blurred background, suggesting a public speaking or performance setting.
NLRB General Counsel Continues Her Attempted Erosion of Employer ‘Rights’: Considers Most Non-Co...

June 5, 2023 | Publications

On May 30, the National Labor Relations Board’s (NLRB) General Counsel, Jennifer Abruzzo, issued M...

oil steel pipe in group
Kentucky Department of Revenue Reclassifies All Transmission Pipelines

June 2, 2023 | Blogs

In a recent email notification to taxpayers filing Kentucky Public Service Company (“PSC”) tax r...

A blue-toned map highlighting the state of Texas with surrounding state borders visible.
Texas Is Next to Pass a Consumer-Friendly, Comprehensive Privacy Law

June 2, 2023 | Publications

On May 29, 2023, the Texas legislature passed the Texas Data Privacy and Security Act (TDPSA). The b...

File Stack and Magnifying Glass
Tatum et al v. Charmaine Dawson: Laches and the Search for Holders Under Ohio’s DMA

May 31, 2023 | Publications

Does a delay in recording a certificate of transfer prejudice the surface owner in its search for mi...

Close-up of a judge with a hammer against the background of professional lawyer talking about a lawsuit. professional lawyers discussing legal case.
U.S. Supreme Court Addresses Pre-RFP Phase Interactions with Owners

May 31, 2023 | Publications

The U.S. Supreme Court recently overturned the federal wire fraud convictions of a contractor for hi...

A pregnant woman is sitting at her office desk, holding her belly while gazing out the window.
Are You Prepared to Comply with the Pregnant Workers Fairness Act?

May 30, 2023 | Publications

The Pregnant Workers Fairness Act (PWFA), recently signed into law by President Biden and effective ...

A wooden gavel is poised above a sounding block against a backdrop featuring a seal emblem.
The Kentucky Court of Appeals Tackles Religious Property Tax Exemptions

May 30, 2023 | Blogs

Religious institutions received a victory this month regarding property tax exemptions under Section...

Aerial view power plant, Combined cycle power plant electricity generating station industry.
Incentives for Clean Energy Suppliers in Kentucky and Ohio

May 30, 2023 | Publications

Both Kentucky and Ohio have seen a recent boom in electrical vehicle battery and solar-related manuf...

Concept of renewable energy solution in beautiful morning light. Installation of solar power plant, container battery energy storage systems, wind turbine farm and city in background. 3d rendering.
C-PACE to Help Developments Make a Change for the Better. . .

May 30, 2023 | Publications

A version of this article was published in Law360’s Expert Analysis. The Origins of PACE The p...

A gavel and the United States Supreme Court building.
Supreme Court Ends Marathon ‘Ping-Pong’ Game at EPA/Army Corps Over Definition of ‘Waters of t...

May 26, 2023 | Publications

A version of this article was published on the Cincinnati Bar Association’s blog.  In its fou...

A modern data center with rows of server racks and blue LED lights.
Making Practical Use of the Federal Agencies’ New Ransomware Guidance

May 26, 2023 | Blogs

Business leaders will find important information in the #StopRansomware Guide developed through the ...

Empty wooden chairs and desks are basking in the warm glow of sunlight, suggesting a peaceful setting, perhaps in a lecture hall or courtroom.
Sixth Circuit Adopts More Stringent Standard for FLSA Collective Actions

May 25, 2023 | Publications

In a highly anticipated decision issued last Friday, the Sixth Circuit Court of Appeals, in Clark v....

Aerial view above suburb homes in residential neighborhood.
Expansion of Tax Increment Financing for Ohio Townships

May 25, 2023 | Publications

House Bill 501 (HB 501), which became effective April 6, 2023, amended Ohio Revised Code Section 570...

A construction crane is lifting a dollar sign, with three additional dollar signs on the ground beside it.
Construction Contractor Must Pay Subcontractors’ Union Fringe Benefit Fund Contributions Due to Su...

May 24, 2023 | Publications

A federal district court in Michigan recently held that a union road construction general contractor...

cargo ship mooring in lock
Pollution Control Exemption Now Included on Kentucky Watercraft Tax Forms

May 23, 2023 | Blogs

This article was originally published by The Waterways Journal in April 2023.  As this time of ye...

Patent concept with man using his tablet computer
Supreme Court Decision Could Have Impact on Health Care Patent Applications

May 19, 2023 | Blogs

In a crucial U.S. Supreme Court decision issued on May 18, in Amgen Inc. v. Sanofi, the Court applie...

White and orange gasoline nozzle
Watt’s Up, Manufacturers? How to Maximize Tax Savings with Critical Minerals and Battery Compo...

May 17, 2023 | Blogs

The Inflation Reduction Act (Pub. L. No. 117-169 (the “IRA” or the “Act”)) has brought signi...

A calculator with a prominent red "TAX" button is lying next to a pen on top of financial documents.
Comprehensive West Virginia Property Tax Reform Failed, But Incentives Are Available

May 16, 2023 | Blogs

The West Virginia Legislature in the 2021 regular session approved H.J.R. 3, the Property Tax Modern...

View of operating room
Health Care Compliance Due Diligence Essentials for Private Equity Investment

May 16, 2023 | Blogs

This was originally published in Reuters Legal News (May 16, 2023). This is the third piece in our ...

Judge's hammer, scales, god of justice Law in the Lawyer's Office
NLRB Kicks Workplace Civility, Consistent Treatment, and EEO Laws to the Curb

May 15, 2023 | Publications

This article was republished in the Employee Benefit Plan Review. Are union supporters and others co...

AI chatbot usage and concepts
A stack of hundred-dollar bills is partially covered by a blue surgical mask.
PE in Health Care: What Investors Should Know

May 12, 2023 | Blogs

In its 2023 US Private Equity Outlook report, PitchBook predicted that private equity investment in ...

Business papers on the table
Kentucky Tax Talk: Pros, Cons of the SALT Cap Workaround

May 10, 2023 | Blogs

This article was originally published in Law360 Expert Analysis.  Kentucky H.B. 360 went through qu...

Firefighter holding hose with water flowing
Indiana Fire Departments, Fire Territories, and Police Department May Need to Evaluate Merit System ...

May 10, 2023 | Publications

On April 29, 2023, the 123rd Indiana General Assembly first regular session ended, and House Enrolle...

Close up of man painting car details
EPA Issues Final Rule for Automobile and Light Duty Truck Surface Coating

May 10, 2023 | Publications

On May 9, 2023, the Environmental Protection Agency (EPA) published a final rule that significantly ...

tools on the keyboard of a latop, 3d rendering,conceptual image. service  and support concepts.
Toolbox for Managing Your Financially Troubled Customers

May 5, 2023 | Publications

This article originally appeared in Vol. 52 of Kentucky Trucker, a publication of the Kentucky Truck...

Prescription for Medical Marijuana on a desktop.
Kentucky’s New Medical Marijuana Law: What Employers Need to Know (and Do)

May 2, 2023 | Publications

Kentucky Governor Andy Beshear recently signed Senate Bill 47 into law, legalizing medical marijuana...

Stacks of coins are overlaid with the image of a clock.
Important Alert for 401(k) and 403(b) Plans that Do Not Allow Participants to Make Roth Contribution...

May 1, 2023 | Blogs

The recent comprehensive retirement plan legislation, often called SECURE 2.0, made an important cha...

Industrial machine during golden hour
The MTA Equation – Dougherty v. ABARTA Oil & Gas: Ohio’s 5th District Does the Math

April 28, 2023 | Publications

This article was republished in the Energy Law Advisor.  In Dougherty v. ABARTA Oil & Gas Co., ...

Digital background depicting innovative technologies in security systems, data protection Internet technologies
Indiana to Become the Seventh State to Pass Comprehensive Personal Privacy Law

April 27, 2023 | Blogs

On April 11, Indiana’s state legislature passed a comprehensive state privacy legislation Senate B...

A collection of old books with gold lettering on the spine is displayed in a wooden bookcase behind glass, with soft, warm lights reflecting off the surface.
Supreme Court Pokes a Hole in the Ironclad Nature of Bankruptcy 363 Sales

April 25, 2023 | Publications

MOAC Mall Holdings LLC v. Transform Holdco LLC, 143 S. Ct. 927 (April 19, 2023) Purchasers often rel...

Container ship in the harbor in Asia ,
Maritime Industry Hit by Yet Another Swell of Cyberattacks

April 20, 2023 | Publications

Three Canadian primary eastern seaports suffered a cyberattack, once again raising issues of data se...

Cropped shot of an empty recovery room in a hospital
HHS Proposes Rule Prohibiting Some Previously Allowed Disclosures Connected to Reproductive Care

April 20, 2023 | Blogs

On April 12, 2023, the Department of Health & Human Services (HHS) issued a Notice of Proposed R...

Magnifying glass and documents with analytics data lying on table,selective focusMagnifying glass and documents with analytics data lying on table,selective focus
SECURE 2.0 Changes to Retirement Plan Corrections

April 20, 2023 | Publications

Our overview of Division T of the Consolidated Appropriations Act, titled “The SECURE 2.0 Act of 2...

Robot pointing on a wall
Legal Considerations When Adopting Generative Artificial Intelligence Solutions Like ChatGPT

April 13, 2023 | Publications

The emergence of generative artificial intelligence (AI) solutions has created opportunities for bus...

Latin American patients and doctors coming in and out of the hospital - healthcare and medicine concepts
Kentucky Law Regulating Transgender Medical Care May Raise Treatment and Compliance Concerns for Pro...

April 12, 2023 | Blogs

On March 29, the Kentucky legislature voted to override Governor Andy Beshear’s veto on Senate Bil...

Tax documents on the table
Ohio Tax Talk: Tax Amendments in Operating Budget Proposal

April 6, 2023 | Blogs

This article was originally published in Law360 Expert Analysis. H.B. 33 establishes the state of Oh...

Flight of beers / ales close up
2023 West Virginia Legislature Updates Alcohol Laws

April 6, 2023 | Publications

Senate Bill 534 is the 2023 omnibus alcohol reform bill advanced by the West Virginia Alcohol Bevera...

The business of betting on sports
Sports Betting in Kentucky – Now What?

April 5, 2023 | Publications

The Kentucky Legislature recently enacted, after many years on the table, limited sports betting. 20...

Hemp field at sunset
The Future of Kentucky’s Solar Industry Is Bright Following Recent Legislative Changes

March 31, 2023 | Publications

It’s been more than a decade since Kentucky revised the statutes controlling the Kentucky State Bo...

Full Frame Shot Of Eye Stockpack Pexels
Enforcement Trends and Caution Points in Health Care Private Equity Investing

March 29, 2023 | Blogs

This was originally published in Reuters Legal News (March 29, 2023). The first piece in this ser...

Digital background depicting innovative technologies in security systems, data protection Internet technologies
You’re So Vain, You Probably Think This Software’s About You…

March 29, 2023 | Publications

…And you’re probably right. On March 2, the Biden administration issued its long-awaited Nationa...

Coal power plant and environmental pollution
Kentucky Legislature Passes Bill to Protect Coal-Fired Energy Generation Fleet

March 28, 2023 | Publications

A bill that was designed to prevent the retirement of coal-fired power plants owned by regulated uti...

several construction tower cranes of different heights at a building site during the construction of blocks of flats, view against the sky
Supplier-to-Supplier Lien Rights

March 27, 2023 | Publications

Indiana did not permit mechanic’s liens on a “supplier-to-supplier” basis for many years. Supp...

Construction tower cranes on a building site
Kentucky Legislation Creates New Property Tax Valuation Method for Affordable Multifamily Properties

March 24, 2023 | Blogs

Kentucky Governor Andy Beshear recently signed a bill that will provide more certainty for annual pr...

Data security concept image.
Iowa to Become the Sixth State to Pass Comprehensive Personal Privacy Law

March 24, 2023 | Publications

On March 15, the Iowa state legislature passed a comprehensive state privacy legislation (“SF 262...

Scale and globe
Alter Ego Piercing, The Mists of Metaphor

March 23, 2023 | Publications

Empirical studies have some surprising results on the frequency of ego piercing in litigated cases a...

Sign pen business document
NLRB Issues Aggressive Guidance on Severance Agreement Language

March 23, 2023 | Publications

As predicted in our February, 24 advisory, the General Counsel of the National Labor Relations Boar...

Little Pink Piggy Bank Pulling His Savings on a Skateboard
Want to Use the Money in Your IRA for Loans or Certain Related Investments? Think Again

March 22, 2023 | Blogs

Many individuals have accumulated significant funds in their individual retirement accounts (IRAs), ...

Man people woman desk
Let’s Rap About Zero Tolerance Policies

March 22, 2023 | Publications

Recently, a white employee was fired under a company’s zero-tolerance policy when he was overheard...

Black woman with pupils in classroom
U.S. Supreme Court: The IDEA Exhaustion Requirement Does Not Apply to ADA Claims

March 22, 2023 | Publications

There is no longer a need to exhaust administrative remedies under the Individuals with Disabilities...

Five bulb lights
Electricity as ‘Good’ or a ‘Service’ Under Section 503(b)(9)

March 22, 2023 | Publications

This article was originally published in Bloomberg Law Professional Perspectives. Bankruptcy courts ...

Sand running through the shape of hourglass on table with banknotes and coins of international currency. Time investment and retirement saving. Urgency countdown timer for business deadline concept
IRS Proposes 401(k) Forfeiture Rules

March 21, 2023 | Publications

On February 27, the Internal Revenue Service (IRS) issued proposed regulations on when and how forfe...

Individuals are engaged in a business meeting, with one person pointing at a document on a table scattered with various papers and reports.
Crucial Underwriting Considerations for LIHTC Investors in the Wake of Bank Failures

March 17, 2023 | Failed-Bank Response Team

The recent failures of Silicon Valley Bank and Signature Bank (the “Bank Failures”) created much...

Close up shot barrel
Kentucky’s Bourbon Barrel Tax May Be Headed Toward Bitter Ending

March 16, 2023 | Blogs

*This article was originally published in Bloomberg Tax.  There were reportedly more than 11.5 mill...

Secure credit card (Blue)
WARNING – Banking Crisis Could Fuel Increase in Cyber Fraud Schemes

March 16, 2023 | Failed-Bank Response Team

Bank customers currently overwhelmed by mitigating risks associated with accounts, fund recovery and...

A calculator and a pen lie atop financial documents with numerical data.
Relief for Reporting RMDs for IRAs in 2023

March 16, 2023 | Blogs

On March 7, 2023, the Internal Revenue Service (IRS) released Notice 2023-23, which provides guidanc...

Red and green people in the corporate network. Resolution of issues and conflicts through contact managers. The concept of non-negotiability versus responsiveness. Mediation, networking.
Delaware is Moving Away from Broadly Enforcing Non-Competition Restrictions

March 15, 2023 | Blogs

This article was originally published in Reuters Legal News (March 13, 2023). Delaware courts are jo...

Banking System and Electronic Transfer for Business
Banking Failures Raise Access and Long-Term Regulatory Questions

March 15, 2023 | Failed-Bank Response Team

*This article was originally published in Bloomberg Law Practitioner Insights As soon as news broke ...

Modern Office Architecture
Failed-Bank Response Team: Borrower and Lender Perspectives

March 15, 2023 | Failed-Bank Response Team

Depositors of Silicon Valley Bank (SVB) and Signature Bank and other market players have taken some ...

3d rendering of question mark on speech bubble. Brainstorming, business concept.
Why Isn’t There a Big Doughnut on Your Roof?

March 15, 2023 | Publications

What’s in your business’ facilities lease is important. What’s NOT in the lease could bankrupt...

Courtroom
Appeals Court Grants California Employers’ Recourse to ‘Good Faith Defense’ in Wage Statement ...

March 14, 2023 | Publications

California employers face substantive exposure to penalties and attorney’s fees for wage statement...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
Frost Brown Todd Launches Coordinated Effort to Support Clients Following Bank Failures

March 13, 2023 | Failed-Bank Response Team

Frost Brown Todd has formed a multi-disciplined, multi-office Failed-Bank Response Team, which has b...

Gold bitcoin coin on background of growth chart
Considerations for an Effective OFAC Compliance Program in the Tech Industry

March 13, 2023 | Blogs

On November 28, 2022, the United States Department of Treasury’s Office of Foreign Assets Cont...

A close-up of the West Virginia state flag featuring its seal with a red ribbon and its motto, amidst folds of wavy fabric.
Tax Bills Passed During 2023 West Virginia Legislative Session

March 13, 2023 | Blogs

The most discussed issue during West Virginia 2023 Legislative Session was Governor Jim Justice’s ...

Clean, renewable energy or electricity production tax credits and incentives, financial concept : Green energy symbols atop coin stack e.g solar panel, wind turbine, fuel cell battery and the word TAX
Inflation Reduction Act – Clean Energy Tax Credits

March 13, 2023 | Publications

The Inflation Reduction Act of 2022 (the “IRA” or “Act”) presents an opportunity to signific...

Growth in Income tax collection, tax payer increasing concept : Tax bags, rising bar graph on a basic balance scale, depicting fiscal tax revenue gain and meet target after economic policy and stimulus plan
Kentucky Tax Talk: Trouble With the Incentive Oversight Bill

March 10, 2023 | Blogs

This article was originally published in Law360’s Tax Authority Expert Analysis.  In 2022, Ke...

Person holding clear glass bottle
Modernization of Cosmetics Act of 2022 Overhauls FDA Regulation of the Cosmetics Industry

March 9, 2023 | Publications

On December 29, 2022, President Joe Biden signed the Modernization of Cosmetics Act of 2022 (MoCRA) ...

California - Interstate roadsign illustration with the map of California
Going to California? What Every Employer Needs to Know

March 9, 2023 | Publications

By some estimates, California’s economy is now the fourth largest in the world, having recently ov...

Architecture clouds dawn downtown
Initial IRS Guidance on Two Energy Investment Tax Bonus Credits

March 8, 2023 | Blogs

On February 13, 2023, the U.S. Treasury Department, together with the U.S. Department of Energy (DOE...

Charts and calculatorCalculator and charts
Tax Avoidance vs. Tax Evasion

March 8, 2023 | Blogs

Many CPAs and lawyers do not know the difference between conduct that is tax avoidance versus conduc...

Sewage treatment plant from above. Grey water recycling. Waste management theme. Ecology and environment in European Union.
California Appeals Court Finds in Favor of State Water Board in Dispute Over Wastewater Use

March 8, 2023 | Publications

The Second District Court of Appeal ruled that California’s State Water Resources Control Board do...

Inside the indiana state house in indianapolis modern architectural design photography 4k aesthetic wallpaper background
Indiana Enacts SALT Deduction Cap Workaround

March 7, 2023 | Blogs

The Indiana General Assembly unanimously passed its first enacted law of the 2023 legislative sessio...

Solar panels on the gable roof of the rustic house
The Basics of Community Solar Projects and Their Application to Multifamily Projects

March 7, 2023 | Blogs

I. Introduction In recent years, the share of energy produced in the United States through solar pho...

Heart rate monitor
Contractor Advisory Committee Meeting Signals Potential Changes to Reimbursement of Remote Monitorin...

March 6, 2023 | Blogs

Utilization of RPM and RTM services has surged dramatically over the past few years. In 2016, before...

House keys with a keychain shaped like a house lie on a rustic wooden surface.
Understanding the White House Blueprint for a Renters Bill of Rights

March 6, 2023 | Blogs

Earlier this year, the Biden administration (the “Administration”) published The White House Blu...

Washington DC - Politics & Money - Supreme Court & campaign donations
U.S. Supreme Court Holds Employees Paid on a Day-Rate Basis Entitled to Overtime

March 1, 2023 | Publications

The United States Supreme Court recently held that paying an employee on a “day-rate” basis, eve...

Black calculator beside coins and notebook
Think Twice Before Agreeing to Contribute to a Multiemployer Pension Plan, Especially if It Is Not a...

March 1, 2023 | Blogs

This article was republished in the Employee Relations Law Journal. Many union employers agree to co...

American dollar bills and vintage light box with inscription
Ohio Tax Talk: Amnesty Or Voluntary Disclosure?

February 28, 2023 | Blogs

This article was originally published in Law360’s Expert Analysis. On Jan. 6, Ohio Gov. Mike D...

A busy factory floor with machinery and conveyor belts, suggesting a highly industrialized setting with automation.
AI and the CHIPS Act Could Reshape the Auto Supply Chain

February 28, 2023 | Publications

This article was originally published in Bloomberg Law’s Professional Perspectives. It’s...

Tequila aging in barrels
Proposed Phase Out of Kentucky’s Bourbon Barrel Tax

February 24, 2023 | Blogs

As discussed at length in our prior article, Kentucky has been toying with the idea of eliminating o...

Empty American Style Courtroom. Supreme Court of Law and Justice Trial Stand. Courthouse Before Civil Case Hearing Starts. Grand Wooden Interior with Judge's Bench, Defendant's and Plaintiff's Tables.
NLRB Changes Course About Legality of Non-disparagement and Confidentiality Clauses in Severance Agr...

February 24, 2023 | Publications

Non-disparagement and confidentiality clauses are standard language in most severance agreements. Wh...

Coins and a piggy bank
Important Proposed Changes in IRA Distribution Rules for “10-Year Payout” Beneficiaries

February 24, 2023 | Blogs

This article was republished in the Employee Relations Law Journal. If tax regulations proposed by t...

Photo of oil rig platform
At-The-Well or First-Marketable Product? Pennsylvania’s High Court will Hear Dressler, LP v. PennE...

February 22, 2023 | Publications

On February 15, 2023, the Supreme Court of Pennsylvania granted allocatur to Dressler Family, LP v. ...

"My design space station on Earth orbit. The satellite has severalcommunication  anten.Also it maybe SPY, GPS satelite."
Why Space Exploration Is Driving Innovation and Raising Novel Legal Questions

February 22, 2023 | Publications

Governments and private companies are engaged in a modern gold rush to the stars. After a number of ...

Silhouette of engineer and construction team working at site over blurred background for industry background with Light fair.Create from multiple reference images together
New Radon Testing Requirements for Multifamily Properties Seeking Fannie Mae and Freddie Mac-Backed ...

February 21, 2023 | Blogs

The Federal Housing Finance Agency (FHFA) recently announced enhanced radon testing requirements for...

Featured image for posts
February 2023 Immigration Update

February 21, 2023 | Publications

USCIS Announces FY 2024 H-1B Cap Registration Dates The H-1B program allows companies in the United ...

several construction tower cranes of different heights at a building site during the construction of blocks of flats, view against the sky
Ohio Affordable Housing 2023 Legislation Updates

February 20, 2023 | Blogs

On January 6, 2023, Ohio Governor Mike DeWine signed House Bill 45, which contains two provisions th...

Crop chemist holding in hands molecule model
Working in a PFAS world: What you need to know

February 15, 2023 | Publications

This article was originally published in Indiana Lawyer.  Per-and polyfluoroalkyl substances (PFAS)...

Inside view of an office building with blurred motion
Unionized Employers Must Bargain Over the ‘Finer Points’ of Completing I-9 Forms

February 13, 2023 | Publications

In an unpublished decision, the U.S. Court of Appeals for the Fourth Circuit affirmed a National Lab...

An industrial construction site under a large, unfinished structure with mounds of soil and metal framework.
John A. Chartier et al. v. Rice Drilling D LLC, et al.: The Land of Confusion

February 8, 2023 | Publications

Let’s say you are reviewing deeds in a chain of title as part of an Ohio Marketable Title Act (R.C...

Pen  on the business paper. Report chart
SECURE 2.0 for 401(k) and 403(b) Plans – What’s New and When’s it Effective?

February 7, 2023 | Publications

While some of us were busy with holiday celebrations and planning for the new year, Congress passed ...

Stock exchange board
SEC Adds New Conditions for Rule 10b5-1 Trading Plans

January 31, 2023 | Publications

Includes New Disclosure Obligations on Reporting Companies On December 14, 2022, the SEC adopted ame...

oil steel pipe in group
Kentucky Reclassification of Pipelines for PSC Tax?

January 30, 2023 | Blogs

It’s property tax time again, and in the Commonwealth, the Kentucky Department of Revenue (the “...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 110: Dutch Treatment: The Netherlands & Tech Giants

January 26, 2023 | Blogs

Tech giants like Google, Apple, and Facebook incur huge Euro fines from European Union data privacy ...

Macbook pro
Consumer Data Privacy in 2023 and Beyond

January 26, 2023 | Publications

In celebration of Privacy Day, our Privacy and Data Security team wanted to provide our readers a qu...

Magnifying glass and documents with analytics data lying on table,selective focusMagnifying glass and documents with analytics data lying on table,selective focus
What We Can Learn from the Indiana Professional Licensing Agency’s Modernization Efforts

January 25, 2023 | Publications

There are 40 regulated professions in Indiana that are governed by 36 appointed boards. The agency r...

International Flags
January 2023 Immigration Update

January 25, 2023 | Publications

USCIS Issues Proposed Rule to Significantly Increase Filing Costs for Employers On January 4, 2023, ...

Kentucky Statehouse
Kentucky Tax Bills Kicking Off the 2023 Legislative Session

January 23, 2023 | Blogs

Kentucky saw significant movement towards tax reform during the 2022 regular legislative session. Wh...

Photo of woman holding her head
Sixth Circuit Clarifies Notice Requirements for FMLA Intermittent Leave

January 14, 2023 | Publications

Beyond question, managing and tracking FMLA intermittent leave is a challenging task for many employ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 109: India and Digital Data Protection

January 13, 2023 | Blogs

A third way emerges – light touch India -soon to be the world’s most populous country, a fast gr...

Houses and vehicles near horizontal roads in suburb
Community Reinvestment Area Act Major Overhaul for Ohio

January 13, 2023 | Publications

Signed into law by Governor Mike DeWine on January 2, Ohio Senate Bill 33 (SB 33) delivers significa...

Left human hand photo
Now is a Good Time for Ohio’s Local Governments to Invest in Solar Projects

January 11, 2023 | Publications

The March 2021 American Rescue Plan Act (ARPA), the November 2021 Bipartisan Infrastructure Act (BIA...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 108: Identity Management

January 11, 2023 | Blogs

Identity management. Learn how an automated approach can defend against the rising tide of data hack...

A water treatment plant with cascading flows and a structural metal framework against a backdrop of a setting sun and clear skies.
California Institutes New Microplastics Regulations

January 10, 2023 | Publications

On September 7, California’s State Water Resources Control Board (SWRCB) approved initial requirem...

Judge signing on the papers
U.S. District Court Rejects 3M’s Subsidiary Liability Argument After Years of Claiming Sole Respon...

January 9, 2023 | Publications

A recent decision by the United States District Court for the Northern District of Florida strongly ...

Smart city and Internet of Things concept.
Global Supply Chains under Increased Cyber Threats

January 6, 2023 | Publications

With the arrival of 2023, we have some thoughts on the ever-growing cyber threats to our digital inf...

Blue plastic pail
Opening a Distillery: Formula and Label Approval

January 4, 2023 | Blogs

In the first article of our Distillery Start-Up and Compliance series, we focused on giving distille...

Person holding silver iphone 6
SCOTUS Decision Could Limit Censorship by Social Media Platforms

January 4, 2023 | Publications

In 1996, the Communications Decency Act was passed to provide incentives and protections for “inte...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 107: The Meaning of the Headlines

January 3, 2023 | Blogs

November 2022 Data Privacy News November 2022 saw the largest private data privacy settlement in U.S...

Cutout paper composition of businessman showing graph of revenue
More Revenue in Kentucky Means Individual Income Tax Cut For Kentuckians

December 29, 2022 | Blogs

The Kentucky General Assembly took its first big steps in eliminating the Kentucky individual income...

A stethoscope lies atop a reflective surface with an X-ray film beneath it.
Health Care Compliance Precautions in Private Equity: An Ounce of Prevention…

December 23, 2022 | Blogs

This was originally published in Reuters Legal News (Dec. 22, 2022). Private equity’s investment i...

Various tax forms, including a 1040 and a W-2, are displayed alongside a depiction of the Statue of Liberty.
The Implications of Pay Transparency Laws for Employers in the Automotive Industry

December 23, 2022 | Publications

There continues to be a growing trend of salary transparency laws aimed at promoting pay equity in t...

Signboard of public toilet placed on wall
Bi-Partisan Legislation Could Give Truckers New Access to Bathrooms

December 22, 2022 | Publications

A newly introduced bill could give truckers an undeniable right to access bathrooms across the count...

US Citizen and Immigration Services
December 2022 Immigration Legal Update

December 21, 2022 | Publications

USCIS Progress Report FY2022 U.S. Citizenship and Immigration Services (USCIS) recently released a p...

Woman wears yellow hard hat holding vehicle part
Finally, Some Clarity and a Big Win for Kentucky Manufacturers on Taxability of Supplies v. Repair, ...

December 16, 2022 | Blogs

On December 15, 2022, the Kentucky Supreme Court handed a major win to Kentucky manufacturing taxpay...

Quote board on top of cash bills
Kentucky Tax Talk: Where Art Thou Kentucky Amnesty?

December 16, 2022 | Blogs

This article originally ran in Law360’s Tax Authority.  As the year winds down, many taxpayer...

Barrels on trailers
Opening a Distillery: The Federal Application Process

December 16, 2022 | Blogs

One effect of the COVID-19 lockdown was a shift in consumer appetites. The more time consumers spent...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
Deja Vu: DOL Issues Final Rule on Use of ESG Factors and Shareholder Rights…Again

December 12, 2022 | Publications

On November 22, 2022, the Department of Labor (DOL) released a Final Rule, titled “Prudence and Lo...

American and chinese flags and usa dollars
New Opportunity for Section 301 Exclusions

December 12, 2022 | Publications

The Office of the United States Trade Representative (USTR) is conducting a review of the Section 30...

Magnifying glass and documents with analytics data lying on table,selective focusMagnifying glass and documents with analytics data lying on table,selective focus
A Closer Look at Rule 15c2-12 Exemptions Following Unprecedented SEC Enforcement Actions

December 12, 2022 | Publications

In September of 2022, the Securities and Exchange Commission (SEC) took enforcement actions against ...

Group of people on a conference room
Supreme Court of Ohio Delivers Victory for Public Bodies in Open Meetings Act Case

December 9, 2022 | Publications

Public bodies generally deliberate and conduct their business in meetings that are open to the publi...

Little girl holding a tablet
Ohio Supreme Court Rules in Favor of Online-Streaming Providers on Municipal Fee Issue

December 9, 2022 | Publications

By way of brief background, in August 2020, the City of Maple Heights, Ohio, (“Maple Heights”) f...

Tax documents on the table
Ohio Tax Talk: One Step Closer To Telework Income Tax Clarity

December 6, 2022 | Blogs

This article was originally published in Law360 Tax Authority. On Sept. 26, Ohio’s Cuyahoga Co...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 106: Decentralized Identifiers and Data Privacy

December 6, 2022 | Blogs

A systemic approach to minimizing data theft and maximizing data security Decentralized identifiers ...

Sand running through the shape of hourglass on table with banknotes and coins of international currency. Time investment and retirement saving. Urgency countdown timer for business deadline concept
Alternative Fee Arrangements for Appeals

December 5, 2022 | Publications

Lawyers and their clients continue to seek alternatives to hourly billing arrangements. One area of ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 105: Breached!

November 29, 2022 | Blogs

How over-focus on data breach fails to achieve data privacy and security Breached!, published in 202...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 104: October 2022 Data Privacy News

November 23, 2022 | Blogs

October 2022 highlights for data privacy: Battle between the U.S. Federal Trade Commission and a dat...

Pen  on the business paper. Report chart
401(k) Limits Increased for 2023

November 18, 2022 | Publications

On October 21, 2022, the Internal Revenue Service issued the cost-of-living adjustments for contribu...

A desk calendar with pages turning, displaying dates.
Employee Benefit Plan Year-End Deadlines

November 14, 2022 | Blogs

Individuals in the employee benefits space are used to dealing with year-end benefit plan amendments...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 103: The Future of Data Management

November 10, 2022 | Blogs

How AI and Big Data are Changing the World William McKnight, one of the most highly published analys...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 102: Data Brokers and Our Private Location Information

November 7, 2022 | Blogs

The FTC Sues a Broker for Unfair Business Practices, and the Broker Responds Data brokers acquire an...

Latin American patients and doctors coming in and out of the hospital - healthcare and medicine concepts
The Three Stark Law Exceptions for Value-Based Care Offer Advantages for Providers

October 31, 2022 | Blogs

The 2020 Center for Medicare and Medicaid’s (CMS) adaptations to the Physician Self-Referral law, ...

High quality 3D rendered image, perfectly usable for topics related to big data, global networks, international flight routes or the spread of a pandemic / computer virus.Textures courtesy of NASA:https://visibleearth.nasa.gov/images/55167/earths-city-lights,https://visibleearth.nasa.gov/images/73934/topography
OFAC Enforcement Action Based on a Rewards Program

October 31, 2022 | Blogs

On September 30, 2022, the United States Department of Treasury’s Office of Foreign Assets Control...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 101: Data Breaches

October 28, 2022 | Blogs

The Impact on Consumers and Company Personnel Data breaches are now daily news, like weather reports...

Blue "Immigration" barriers create a queue system with metal posts.
October 2022 Immigration Legal Update

October 27, 2022 | Publications

U.S. Department of Labor Processing of Prevailing Wage Determinations and Labor Certification Applic...

File Stack and Magnifying Glass
Get Ready for the DOJ to Come Asking About COVID Relief Programs

October 20, 2022 | Blogs

This article was originally published in Bloomberg Law.  The federal government has prioritized pro...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 100: Spell-Jacking

October 17, 2022 | Blogs

Addressing a Threat to Personal Data Privacy Spell-jacking – a new word emerging from the tech...

Stacks of coins are overlaid with the image of a clock.
Expected Increase to Lifetime Federal Estate Tax Exemption Amount in 2023

October 14, 2022 | Blogs

A Brief Recent History of Federal Estate Taxes Prior to the effective date of the Tax Cuts and Jobs ...

Server racks in computer network security server room data center, 3d rendering. Computer digital drawing.
You. Yes, You. Cybersecurity Awareness at the Company Level

October 13, 2022 | Blogs

The Department of Homeland Security (DHS) first declared October “Cybersecurity Awareness Month”...

Man holds Bankruptcy Chapter 11 agreement documents.
Subchapter V Trustee Role in Chapter 11 Bankruptcy

October 12, 2022 | Publications

Chapter 11 Subchapter V cases are a relatively new animal in the bankruptcy world. Subchapter V was ...

A blurry perspective of a hospital corridor with clinical blue tones and a figure in the distance.
Considerations for Employer Group Health Plans in the Aftermath of Dobbs

October 7, 2022 | Blogs

On June 24, 2022, the U.S. Supreme Court decided in Dobbs v. Jackson Women’s Health Organization t...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 99: National Cybersecurity Awareness Month

October 6, 2022 | Blogs

October is Cybersecurity Awareness Month Cybersecurity Awareness Month is co-led by the National Cyb...

Piggy bank divided into seven parts with a dashed line.
The Intersection Between Equity Compensation Planning and Section 1202

October 6, 2022 | Blogs

There are numerous tax and business issues associated with equity compensation planning for employee...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 98: “Do not sell my personal information.”

October 4, 2022 | Blogs

How a California statute works in practice. In August 2022, California’s Attorney General settled ...

Pharmacist and customer with medical marijuana
Don’t Let the Reefer Blow the Roof Off: Challenges and Guidance Surrounding Medical Marijuana Pati...

October 3, 2022 | Blogs

*Lila Greiner contributed to this article while interning at Frost Brown Todd. Lila is a graduate of...

Person playing chess
Tax Planning Strategies Post-Inflation Reduction Act of 2022

September 30, 2022 | Blogs

On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (the “Act...

Rear view of middle school students studying in classroom
Maine’s “Nonsectarian” School Choice Policy Violates Free Exercise Clause

September 30, 2022 | Publications

Carson, as next friend of O.C. v. Makin, 142 S. Ct. 1987 (June 21, 2022) In Carson, as next friend o...

Close-up Of A Businessperson's Hand Balancing Stacked Coins On Wooden Seesaw With Finger Over Desk
U.S. Supreme Court Clarifies Fiduciary Responsibilities for Excessive-Fee Claims against Retirement ...

September 30, 2022 | Publications

Hughes v. Northwestern University, 142 S. Ct. 737 (January 24, 2022) In Hughes v. Northwestern Unive...

A symmetric view from inside an electricity pylon with a sunset sky in the background.
Court Constrains EPA’s Authority in Applying the Major Questions Doctrine

September 30, 2022 | Publications

West Virginia v. Environmental Protection Agency, 142 S. Ct. 2587 (June 30, 2022) In West Virginia v...

Math mathematics formulas exam science idea innovation head silhouette
Copyright Act Protects Inaccurate Information Resulting from Lack of Knowledge in Copyright Applicat...

September 30, 2022 | Publications

Unicolors, Inc. v. H&M Hennes & Mauritz, L.P., 142 S. Ct. 941 (February 24, 2022) In Unicolo...

Two Businesspeople Working On Contract Paper In Office
The Supreme Court’s Quartet of Arbitration Decisions

September 30, 2022 | Publications

The 2021 Term saw the U.S. Supreme Court issue a quartet of decisions addressing enforcement of arbi...

Supreme Court - Texas Abortion Law Senate Bill SB8 - Women’s Rights
Moving Forward: How the Supreme Court’s Fall 2021 Term Will Impact Your Business

September 30, 2022 | Publications

With the United States Supreme Court’s 2022 Term upon us, Frost Brown Todd is taking time to refle...

Hands holding sad face hiding behind happy face, bipolar and depression, mental health, split personality,  mood change,
Court Limits Emotional Damages Recovery in Private Actions Under the Rehabilitation Act and Affordab...

September 30, 2022 | Publications

Cummings v. Premier Rehab Keller, P.L.L.C., 142 S. Ct. 1562 (April 28, 2022) In a 6 to 3 decision, t...

Social gap, gender difference. Man and woman career. Gap. Realizing yourself in the working world. Concept. Difficulty and success. Ups and downs in work. 3d rendering
Court Strikes Down Arbitrary Fee Increases for Debtors in Bankruptcy Cases

September 30, 2022 | Publications

Siegel v. Fitzgerald, 142 S. Ct. 1770 (June 6, 2022) The federal Constitution authorizes Congress to...

Group of young American football players standing together in a circle on a sports field talking strategy
Coach’s Post-Game Prayer on Football Field Protected by the First Amendment

September 30, 2022 | Publications

Kennedy v. Bremerton School District, 142 S. Ct. 2407 (June 27, 2022) In the most significant case t...

A blue-tinted map highlighting the state of Kentucky.
What’s Next? The Individual Income Tax. Part Three – On Tax Policy, Is the Kentucky Governor Out...

September 28, 2022 | Blogs

We continue with our review of executive power and tax changes in part three of this series (check o...

A border crossing checkpoint with multiple lanes is equipped with toll booths and barriers.
September 2022 Immigration Legal Update

September 27, 2022 | Publications

U.S. Citizenship and Immigration Services (USCIS) Continues Push to Approve Employment-Based Green C...

Employee of luxurious dealership standing in front of car
Here to Stay: How Car Dealerships are Pivoting for Success

September 26, 2022 | Publications

Automobile dealerships provide a valued service to consumers and the economy. The past few years hav...

Empty American Style Courtroom. Supreme Court of Law and Justice Trial Stand. Courthouse Before Civil Case Hearing Starts. Grand Wooden Interior with Judge's Bench, Defendant's and Plaintiff's Tables.
Three Benefits of Filing an Amicus Brief

September 22, 2022 | Publications

Amicus curiae briefs (also known as “friend of the court” briefs) represent one of the best and ...

A person paying using a smartphone
Lessons from The First California Consumer Privacy Act (CCPA) Enforcement and Settlement

September 22, 2022 | Publications

On August 24, major cosmetics retail store Sephora USA, Inc. entered into a settlement with the Cali...

Crop black job candidate passing resume to hr employee
Consequences of the NLRB’s Proposed New “Joint Employer” Rule

September 21, 2022 | Publications

During the Labor Day week, the National Labor Relations Board (“NLRB” or “Board”) announced ...

Professional painting a car in a paint booth
EPA Proposes Revised Auto Plant Surface Coating Rules

September 19, 2022 | Publications

On May 18, 2022, the Environmental Protection Agency (EPA) proposed revisions to a rule that will si...

A flag with "Commonwealth of Kentucky" and "United We Stand, Divided We Fall" surrounding a seal depicting two men shaking hands.
The Governor’s Impact on Motor Vehicle and Fuel Taxes. Part Two – On Tax Policy, Is the Kentucky...

September 16, 2022 | Blogs

With the separation of power principle in mind, which we explained in part one of this series, let...

Brown wooden barrel lot
Kentucky Tax Talk: What’s Next For Bourbon Barrel Revenue

September 13, 2022 | Blogs

This article was originally published in Law360’s Tax Authority.  There is no greater beast f...

A stethoscope lies on a graph paper with printed data next to a syringe and a digital tablet.
New Value-Based Enterprise Opportunities in Healthcare

September 12, 2022 | Blogs

As medical payment evolves to favor care innovation and clinical integration opportunities, value-ba...

One golden seat in an empty auditorium surrounded by rows of black seats - QSBS Section 1202 Small Business Tax Exclusion
A Section 1202 Walkthrough: The Qualified Small Business Stock Gain Exclusion

September 12, 2022 | Blogs

Section 1202 allows stockholders to claim a minimum $10 million federal income tax gain exclusion in...

A map of Kentucky is displayed with a red pushpin marking a specific location.
What are the Governor’s Powers? Part One – On Tax Policy, Is the Kentucky Governor Out Ahead of ...

September 9, 2022 | Blogs

The three branches of government—executive, legislative, and judicial—at both the state and fede...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 97: Data Privacy Happenings in August 2022

September 8, 2022 | Blogs

Get an update on lawsuits launched and settled in August 2022. Consider FBI warnings about DeFi plat...

concept image of business strategy.
Is a Tennessee Domestic Asset Protection Trust (aka a Tennessee Investment Services Trust) Right for...

September 8, 2022 | Blogs

A domestic asset protection trust (a “DAPT”) is a type of irrevocable trust, allowable under sta...

Opened program for working online on laptop
Metadata Issues in Discovery

September 2, 2022 | Publications

This article was originally published in Bloomberg Law Professional Perspectives. Requests for prod...

Computer with various electronic devices and speaker placed on table
The Internet of Things meets Data Infrastructure – Is the law ready to protect our privacy?

September 1, 2022 | Publications

Although most countries have an overall data privacy law, the U.S. does not. Some states have data p...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 96: We Are Being Watched, Recorded, and Targeted by “Th...

August 30, 2022 | Blogs

Is the Law Ready to Protect Our Privacy? Data privacy and the laws that protect our personal informa...

A wooden gavel is poised above a sounding block against a backdrop featuring a seal emblem.
Kentucky Supreme Court Clarifies Products Liability Law in Reversal of $18.2 Million Jury Verdict

August 30, 2022 | Experience

In Primal Vantage Company, Inc. v. Kevin O’Bryan, et al., Case No. 2020-SC-0247, 2022 WL 3641122...

Person using a computer
Ohio Tax Talk: Telework Case Shows Tax Grounds Eroding

August 25, 2022 | Blogs

*This article was original published by Law360 Tax Authority. Over two years after the onset of the ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 95: Russia Ratchets Control of the Russian Internet

August 19, 2022 | Blogs

Data localization We’ve devoted several episodes to what countries are doing to control and restri...

An open calendar with its pages fanned out and dates visible.
IRS Notice 2022-33 Extends Deadline for Retirement Plan Amendments

August 19, 2022 | Blogs

The Internal Revenue Service (IRS) recently published Notice 2022-33, extending the deadlines for am...

Courtroom
The Yin and the Yang of Delaware Corporate Law

August 10, 2022 | Blogs

For more than a century, Delaware has been the 800-pound gorilla of corporate law. Two million busin...

Closeup heap of Dollar bills burning with orange fire on rough cracked ground against black background as symbol of inflation economic collapse. 3d render
Use It or Lose It: ARPA Funds Spending Update

August 3, 2022 | Publications

The American Rescue Plan Act of 2021 (ARPA), signed into law on March 11, 2021, provided $350 billio...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 94: Cryptography and Data Privacy

August 2, 2022 | Blogs

Cryptography comes from the ancient Greek word “cryptos,” meaning “hidden” or “secret.” ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 93: 5G and Data Privacy

July 29, 2022 | Blogs

The buzzword for the new generation of mobile networking. 5G brings blazing speed to digital communi...

Judge signing on the papers
CareDx v. Natera: Cooked by Boilerplate

July 29, 2022 | Blogs

On July 18, the U.S. Court of Appeals for the Federal Circuit issued a precedential decision invalid...

Airport bank board business
SEC Proposes Rule Changes for Private Fund Advisers

July 29, 2022 | Blogs

On February 9, the Securities and Exchange Commission (SEC) proposed new rules under the Investment ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 92: TikTok and Data Privacy

July 19, 2022 | Podcast

TikTok built a global platform sharing short videos of wild and wonderful doings of people, animals,...

Modern power lines against bright setting sun
Kentucky Tax Talk: Speeding Up Public Service Co. Protests

July 19, 2022 | Blogs

This article was published in Law360 Tax Authority. In a legislative session in which the Kentucky G...

Cellphone and scanner
Federal Privacy Bill: Will the United States Enact Comprehensive Privacy Legislation?

July 18, 2022 | Blogs

On June 21, the U.S. House of Representatives introduced a draft federal privacy bill named the Amer...

Hands are interacting with a futuristic digital interface showing healthcare and medical symbols and data visualizations.
Updated Chinese Design Patent Law in the Health Care Device Market

July 18, 2022 | Blogs

This article was originally published in Reuters Attorney Analysis. One year after China’s upd...

People inside investigation room
Change to Police Department Offense Reports Make Supplements and Witness Statements Likely Public Re...

July 15, 2022 | Publications

In a decision issued June 9, the Ohio Supreme Court held that supplemental narratives (typically off...

Woman getting covid tested
EEOC Changes Position on COVID-19 Testing and Clarifies Other Protocols

July 15, 2022 | Coronavirus Response Team

On July 12, the EEOC updated its Technical Assistance Guidance concerning COVID-19 testing and vac...

Prague, Czech Republic - October, 2019: Silver Bitcoin, bit coin online digital currency frozen in the blue ice. Concept of block chain, crypto market crash. Frozen crypto money, depreciation
Crypto Winter Series: Can the Legal World Catch Up with the Rapid Development of Crypto Innovation? ...

July 14, 2022 | Blogs

Much discussion has been had recently about the fact that cryptocurrencies (tokens and coins) do not...

Prague, Czech Republic - October, 2019: Silver Bitcoin, bit coin online digital currency frozen in the blue ice. Concept of block chain, crypto market crash. Frozen crypto money, depreciation
Crypto Winter Series: Bankruptcy, Insolvency, and Liquidation Principles for Crypto Investors | Part...

July 13, 2022 | Blogs

In bankruptcy parlance, the lookback period does not look good for the crypto industry. In the last ...

Prague, Czech Republic - October, 2019: Silver Bitcoin, bit coin online digital currency frozen in the blue ice. Concept of block chain, crypto market crash. Frozen crypto money, depreciation
Crypto Winter Series: What Are the Current Insolvency Concerns and What Do They Mean | Part 1 of 3

July 11, 2022 | Blogs

News outlets and industry publications have been publishing information about recent “crypto winte...

Magnifying glass with a lock icon and text reading "Data Privacy Detective" alongside the name Frost Brown Todd on a blue background.
Data Privacy Detective Podcast – Episode 91: Data Privacy and Abortion

July 7, 2022 | Blogs

How to Protect Sensitive Personal Healthcare Information With the reversal of Roe v. Wade by the U.S...

Person counting cash money
Small Municipalities, Townships and Other Political Subdivisions to Share in Disbursement of Second ...

July 5, 2022 | Coronavirus Response Team

Recently, Ohio Governor Mike DeWine signed House Bill 377 allowing for the disbursement of remaining...

White volvo semi truck on side of road
U.S. Supreme Court Denies Review of California Assembly Bill 5

July 1, 2022 | Publications

On June 30, the United States Supreme Court denied the petition for review filed by the California T...

A wooden gavel is poised above a sounding block against a backdrop featuring a seal emblem.
Kentucky Supreme Court: Terminated Employee Entitled to Three-Multiplier Enhancement

June 24, 2022 | Publications

In Tractor Supply Company v. Wells, 2021-CA-0296-WC, 2021 WL 2614063 (Ky. App. June 25, 2021), the ...

Women playing basketball
U.S. Department of Education Releases Proposed Changes to Title IX Regulations

June 23, 2022 | Publications

The United States Department of Education released its proposed changes to regulations governing...

Fishing hook and digital wallet symbol drawn white chat bubble on blue background. Horizontal composition with copy space. Phishing concept.
You’ve Been Crypto-Served

June 23, 2022 | Blogs

Cryptocurrency has long been the digital Wild West—the legal system has been working to catch up t...

Judge signing on the papers
U.S. Supreme Court Prohibits Foreign Arbitral Parties from Directly Obtaining Discovery via Federal ...

June 22, 2022 | Publications

In a unanimous decision issued Monday, June 13, the United States Supreme Court prohibited parties t...

Professional person pointing on a contract
Enterprise Resource Planning in the Healthcare Realm: Implementation Tips

June 16, 2022 | Blogs

In the first two parts of our Enterprise Resource Planning (ERP) series, we shared an overview of so...

Basic travel requirements on red background
June 2022 Immigration Legal Update

June 15, 2022 | Publications

CDC Lifts COVID-19 Testing Requirement for International Air Passengers On June 10, the Centers for ...

Judge signing on the papers
FERC v. The Bankruptcy Court: The Latest In a Decades-Long Jurisdictional Turf War

June 14, 2022 | Publications

The Fifth Circuit recently weighed in on the hotly contested issue of whether the Federal Energy and...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 90: The Edge and Personal Data Privacy

June 14, 2022 | Blogs

Protecting and using personal information has focused on computer and software technology. With the ...

Gold and silver round coin
California Governor Issues an Executive Order on the Web3 and Blockchain Innovation

June 13, 2022 | Blogs

Following President Joe Biden’s outlining the national policy on digital assets and technologies, ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 89: Restaurants and Personal Data Privacy

June 10, 2022 | Blogs

What’s at stake as Congress considers a national data privacy law? The National Restaurant Associa...

NFT non fungible token on a hard surface motherboard. Crypto currency. 3D rendering
DOJ Announces First Insider Trading Charges Involving Non-Fungible Tokens

June 8, 2022 | Blogs

On June 1, 2022, the Department of Justice (DOJ) announced the indictment of a former product manage...

Law should know concept, The lawyer explained to the client to plan the case in court.
State-Mandated Retirement Plans – Coming to a State Near You?

June 7, 2022 | Publications

With approximately 30% of all private-sector employees not having access to a workplace retirement p...

Individuals are engaged in a business meeting, with one person pointing at a document on a table scattered with various papers and reports.
Health and Welfare Plans 2022 Update

June 7, 2022 | Publications

HHS Transparency Rule likely to require amendment to TPA confidentiality agreement provision The U.S...

A calculator with a prominent red "TAX" button is lying next to a pen on top of financial documents.
Ohio Bill Modifies Tax Treatment for Sale of Equity or Ownership Interests

June 3, 2022 | Blogs

On June 1, 2022, the Ohio Senate unanimously passed House Bill (HB) 515, which specifies two situati...

A digital fingerprint overlayed on a background with binary code and abstract technological graphics represents cybersecurity and digital identity concepts.
EEOC and DOJ Warn Employers of ADA Risks in Using Artificial Intelligence in Employment Decisions

June 3, 2022 | Publications

The U.S. Equal Employment Opportunity Commission (EEOC) and the U.S. Department of Justice (DOJ) eac...

White volvo semi truck on side of road
DOT Extends Emergency Declaration to August 31, 2022

May 31, 2022 | Coronavirus Response Team

On May 27, 2022, the Department of Transportation (DOT) extended its Modified Emergency Declaration ...

Cable suspension bridge over a river at night
Public-Private Partnerships Provide Flexibility to Political Subdivisions in Designing and Financing...

May 31, 2022 | Publications

Public-private partnerships (P3s) have risen in prominence in recent years due to the flexibility th...

Top view photography of city
Ohio Tax Talk: Unpacking The New Property Tax Procedures

May 27, 2022 | Blogs

This article was originally published in Law360 Tax Authority. On April 21, Ohio Gov. Mike DeWine s...

Aerial shot of the senate and synod building in st petersburg russia
Issues to Consider When Implementing or Executing Your IP Strategy in Russia

May 26, 2022 | Publications

If you are a U.S. citizen or your company is a U.S. entity, then, for the foreseeable future, U.S. s...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
Commercial Leasing: Reexamining Force Majeure in the Post-COVID Landscape

May 26, 2022 | Failed-Bank Response Team

The impact of the COVID-19 pandemic on commercial leasing was immediate and severe. Landlords and te...

Crop businessman signing contract in office
Enterprise Resource Planning in the Healthcare Realm: Contract Tips

May 25, 2022 | Blogs

In the first of our three-part Enterprise Resource Planning (ERP) series, we shared an overview of E...

Man gets the job
OFCCP Issues New Directive on Compliance Reviews and 2022 Corporate Scheduling Announcement List

May 25, 2022 | Publications

The Office of Federal Contract Compliance Programs (OFCCP) issued a new directive, titled “Effect...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 88: India’s Six-Hour Deadline to Report Cyberattacks to...

May 23, 2022 | Blogs

Through a new cybersecurity regulation, businesses in India will have six hours to report cyberattac...

Gavel and electronic devices. Regulation of blockchain.
Liability for Digitally Autonomous Organizations

May 20, 2022 | Blogs

Are decentralized autonomous organizations (DAOs) de facto general partnerships such that their “m...

White and black braille machine
Bankruptcy Court Rejects the Predominant Purpose Test in Granting Priority Claim Status Under Bankru...

May 20, 2022 | Publications

A version of this article was also published in the June 9 edition of Law360 Expert Analysis. In the...

A close-up of a visa document shows intricate patterns and security features, including text and a portion of a photograph.
May 2022 Immigration Legal Update

May 19, 2022 | Publications

H-1B 2022 Cap Lottery Registration Update It was a record-breaking year for new H-1B visa cap submis...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky Tax Talk: Unpacking The 2022 Legislative Session

May 18, 2022 | Blogs

This article was originally published in Law360 Tax Authority. Prior to the 2022 Kentucky legislati...

Person using a smartphone
Connecticut is the Fifth State to Have a Comprehensive Privacy Law

May 18, 2022 | Publications

When Connecticut passed S.B. No. 6 – Connecticut Data Privacy Act (CTDPA), it became the fifth sta...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 87: Japan’s Data Privacy Approach

May 17, 2022 | Blogs

Japan is a major U.S. ally commercially and otherwise. What is the Japanese approach to personal dat...

White volvo semi truck on side of road
DOT Adds Fuel Products to Emergency Declaration

May 17, 2022 | Coronavirus Response Team

On May 13, 2022, the Department of Transportation (DOT) added products to its Modified Emergency Dec...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works

May 17, 2022 | Blogs

During the past several years, there has been a marked increase across the country in the use of C c...

Usa flag
U.S. Supreme Court Clarifies the Difference Between Government Speech and Government-Provided Public...

May 13, 2022 | Publications

Background The U.S. Supreme Court recently clarified the distinction between government speech and w...

business man Hand change wood cube block with percentage to UP and Down arrow symbol icon. Interest rate, stocks, financial, ranking, mortgage rates and Cut loss concept
Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business S...

May 13, 2022 | Blogs

When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...

Prescription for Medical Marijuana on a desktop.
No Roof for Your Reefer! Medical Cannabis Tenants Need Patient Protections in Federally Assisted Hou...

May 12, 2022 | Publications

*This article originally appeared in the Spring 2022 edition of  TortSource, published by the Ameri...

Latin American patients and doctors coming in and out of the hospital - healthcare and medicine concepts
Physicians Are Not Always Supervisors Under the NLRA

May 9, 2022 | Blogs

In a recent decision, Region 10 of the National Labor Relations Board found that physicians are not ...

Illustration of business partners shaking hands at negotiation
NLRB Action Against Starbucks Signals Increased Union Risk for All Employers

May 3, 2022 | Publications

The National Labor Relations Board (NLRB) is seeking injunctions against Starbucks Coffee Company....

Man people woman hand
Billions in Broadband Infrastructure Funding Under Infrastructure Improvement and Jobs Act

May 2, 2022 | Publications

COVID-19 and the resulting lockdowns illustrated the importance of the availability of telecommunica...

Time lapse vehicle light road
U.S. Supreme Court Gives Local Government Rare Win in Regulation of Billboards

April 29, 2022 | Publications

Background The U.S. Supreme Court delivered a long-overdue victory for local governments and their a...

Businessman man people woman
Enterprise Resource Planning in the Healthcare Realm: Overview and Vetting Insights

April 28, 2022 | Blogs

While many software trends come and go, systems integration continues to grow in scope and importanc...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 86: Blockchain and Privacy – The First Imposition o...

April 26, 2022 | Blogs

Blockchain. Does it protect personal privacy? Is it a tool that can evade the law? How should we thi...

State Capitol Building Charleston, West Virginia, USA
Recent West Virginia Tax Legislation

April 25, 2022 | Blogs

This article was originally published in Tax Notes. The West Virginia Legislature’s 2022 regular s...

Houses near road
New Ohio Law Limits Ability of School Boards to File Property Tax Complaints

April 22, 2022 | Publications

Ohio Governor Mike DeWine signed House Bill 126 into law, which limits the ability of school boards ...

Confused businessman checking time on wristwatch
Ohio Amends Wages and Hour Law and Collective Action Opt-in Procedure

April 20, 2022 | Publications

Ohio Governor Mike DeWine signed Senate Bill 47 (“SB 47”) into law on April 6, codifying Ohio la...

Beginning of construction project in industrial zone
Opportunity Zone Reform: The Opportunity Zones Transparency, Extension, and Improvement Act

April 20, 2022 | Blogs

The federal Opportunity Zone tax incentive program has facilitated substantial new investment in des...

Red pen editing a manuscript
Texas Medical Marijuana Program Rules Open for Public Comment

April 20, 2022 | Blogs

The rules governing the Texas Compassionate Use Program (TCUP) are currently under review, and publi...

Helping hand
Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

Helping hand
Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

Encryption your data. Binary code and digital Lock. Hacker attack and data breach. Big data with encrypted computer code. Safe your data. Cyber internet security and privacy concept. Database storage 3d illustration
Binance Decision Clarifies Extraterritorial Application of U.S. Securities Laws to Digital Asset Tra...

April 19, 2022 | Blogs

On March 31, 2022, the United States District Court for the Southern District of New York dismissed ...

An open calendar with its pages fanned out and dates visible.
Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?

April 19, 2022 | Blogs

A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...

Brown leaf tree near brown wall painting
Kentucky Historic Preservation Tax Credit Updates

April 15, 2022 | Blogs

A proposed expansion of Kentucky’s Historic Preservation Tax Credit that we summarized in a prior ...

A person is holding a cardboard sign with the word "union" written on it in black marker.
Union Organizing Petitions Up 57%: What Does This Mean for Employers?

April 12, 2022 | Publications

Union organizing petitions have increased 57% since October 2021. Amazon and Starbucks recently suff...

US Customs And Border Protection
April 2022 Immigration Legal Update

April 12, 2022 | Publications

FY 2023 H-1B Cap Season Update The FY 2023 H-1B cap season is well underway. The H-1B registration p...

A woman looking at the screen
Legal and Payer Changes Focus on Addressing Social Determinants of Health

April 12, 2022 | Blogs

This article was originally published on April 11, 2022 in Thomson Reuters Attorney Analysis from We...

Cyclone fence in shallow photography
H. Joseph Hamm v The Lorain Coal & Dock Company: What Happens to Property of a Dissolved Compan...

April 12, 2022 | Publications

Under Ohio’s Dormant Mineral Act (DMA), what happens when the “holder” of a severed mineral in...

Pharmacist counts out pills
Independent Pharmacy Owners and Pharmacists Beware

April 7, 2022 | Blogs

You may not know it, but you are being watched. The U.S. Drug Enforcement Administration (DEA) and U...

Light city bridge industry
Challenges Ahead For U.S. Generator Interconnection Process

April 6, 2022 | Publications

This article was originally published in Law360’s Expert Analysis. PJM Interconnection, Inc. (...

Brown and black wooden chairs inside room
Ohio Clarifies that Juneteenth Is a Paid Holiday for Nonteaching Employees Who Work 11 or 12 Months ...

April 5, 2022 | Publications

Recently, Governor Mike DeWine signed into law Senate Bill 11 impacting the paid holidays of regular...

A pushpin is placed on a map marking Columbus, Ohio, with surrounding states and cities labeled.
Ohio Tax Talk: How Small Business Relief Would Work

April 1, 2022 | Blogs

This article was originally published in Law360 Tax Authority. After making its way through the Ohi...

Person applying bandage on another person s hand
OSHA Set to Revive Rule Requiring Electronic Submission of OSHA Form 300 and 301 Data

April 1, 2022 | Publications

On March 30, the Occupational Safety and Health Administration (OSHA) published a Proposed Rule that...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 85: Japan’s New Data Privacy Act, 4 Key Developments

March 31, 2022 | Blogs

Japan’s Act on the Protection of Personal Information (APPI) becomes effective on April 1, 2022. T...

A tired woman massaging her head
Dealing with IRS Tax Disputes: An Underfunded, Overwhelmed, Yet Formidable Adversary

March 31, 2022 | Blogs

The Taxpayer Advocate Service recently released the National Taxpayer Advocate’s 2021 Annual Repor...

Extreme close up photo of codes on screen
Strengthening Your Incident Response Plans Ahead of Cyber Incident Reporting for Critical Infrastruc...

March 31, 2022 | Publications

The Cyber Incident Reporting for Critical Infrastructure Act of 2022 (the “Act”), a part of the ...

White and orange gasoline nozzle
Infrastructure Investment and Jobs Act: A Look Ahead for the Automotive Industry

March 31, 2022 | Publications

President Joe Biden signed the Infrastructure Investment and Jobs Act into law as one of his adminis...

Pump-jack mining crude oil with the sunset
More Changes to West Virginia Oil & Gas Property Tax Valuation

March 31, 2022 | Publications

The West Virginia Legislature passed H.B. 4336 on March 11. It is the second piece of legislation ...

West Virginia State Laws
West Virginia Legislature Passes Multiple Bills Impacting Oil and Gas Industry

March 31, 2022 | Publications

The recently concluded 2022 Regular Session of the West Virginia Legislature addressed a number of i...

A judge's gavel is positioned in front of an Ohio state flag.
Ohio Supreme Court Gives a Thumbs Up to Fonzi v. Brown

March 30, 2022 | Publications

On July 8, 2020, we reported on the Ohio Seventh District Court of Appeals decision in Fonzi v. Brow...

Whiskey barrels in cellar
Kentucky Enacts New Laws to Further Promote the Distilled Spirits Industry

March 30, 2022 | Blogs

Last week, the Kentucky General Assembly passed 2022 House Bill (HB) 500, which will boost Kentucky...

Wood house model on computer laptop
New Indiana Low-Income Housing Tax Credit

March 29, 2022 | Blogs

Indiana recently enacted a state Affordable and Workforce Housing Tax Credit (the “Affordable Hous...

Person putting bitcoin in a piggy bank
Five Reasons DOL (Almost) Prohibits 401(k) Cryptocurrency Investments | Fiduciary Focus Series

March 25, 2022 | Blogs

The Department of Labor’s Employee Benefits Security Administration (DOL) issued Compliance Assist...

Industrial machine during golden hour
Peppertree II: Ohio Supreme Court Holds Recorded Will Not a Title Transaction Under the Marketable T...

March 25, 2022 | Publications

In Peppertree Farms, L.L.C. v. Thonen, 2022-Ohio-395 (“Peppertree I”), the Ohio Supreme Court he...

The interior of a futuristic car with augmented reality displays on the windshield and dashboard.
In the News:
Connected Vehicles & Automatic Decision-Making

Publication: Bloomberg Law

Publish Date: March 24, 2022

Authors: Jean Paul Yugo Nagashima

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 84: The Role of EU Data Protection Officers

March 21, 2022 | Blogs

The Life of an Outsourced DPO The data protection laws of the European Union require many European a...

Conceptual image about safety of crowdfunding
Crowdfunding Platforms and Patent Rights: What Healthcare Entrepreneurs Need to Know

March 18, 2022 | Blogs

In recent years, online crowdfunding platforms such as Kickstarter, Indiegogo, and GoFundMe have eme...

A concrete building under construction
Change on the Horizon: Kentucky Historic Preservation Tax Credit Updates

March 17, 2022 | Blogs

An update to this post is available at Kentucky Historic Preservation Tax Credit Updates. A major e...

Photo of warehouse
BIS Sanctions Luxury Goods Destined for Russia and Belarus

March 16, 2022 | Publications

On March 16, the U.S. Department of Commerce, Bureau of Industry and Security (BIS) will formally pu...

Beer bottles on the table
2022 West Virginia Legislature Expands Upon Alcohol Reforms

March 15, 2022 | Publications

In 2021, the West Virginia legislature passed sweeping reforms liberalizing existing alcohols laws i...

Crop young businesswoman using laptop while drinking tea at home
Mandatory Arbitration of Sexual Assault and Sexual Harassment Claims Prohibited

March 14, 2022 | Publications

On March 3, the “Ending Forced Arbitration of Sexual Assault and Sexual Harassment Act of 2021” ...

A shaded topographic map highlighting the state of Indiana.
Indiana Enacts Bill Restricting Employer Vaccine Mandates

March 11, 2022 | Publications

The Indiana General Assembly recently passed House Bill 1001, which restricts employers’ ability t...

A network of blue neon-lit paths connect symbols representing folders and documents, illustrating a digital file management or data network concept.
Utah’s Consumer Privacy Act: What Do Businesses Need to Know?

March 11, 2022 | Publications

The Utah legislature recently passed the Utah Consumer Privacy Act (UCPA). UCPA is a comprehensive p...

A transparent world map overlays an image of a modern conference room with large windows.
March Immigration Updates Employers Need to Know

March 11, 2022 | Publications

H-1B Fiscal Year (FY) 2023 Cap Electronic Registration Starts March 1, 2022 USCIS started accepting ...

A colorful display of financial data and stock market charts with various numbers and graphs.
New Private Activity Bonds, Expiring TEFRA Relief, and Other IRS Updates

March 11, 2022 | Publications

The 2021 calendar year wrapped up with the biggest expansion of exempt facility bonds in a decade in...

Map: "Louisville"
Kentucky Tax Talk: Inside Louisville’s New Tax Regulations

March 9, 2022 | Blogs

This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...

pile of coins on technology financial graph background.
President Biden’s Executive Order Addressing Digital Assets and Technologies

March 9, 2022 | Blogs

President Biden issued an Executive Order (the “Order”) earlier outlining the administration’s...

A close-up view of cannabis leaves with the sun setting behind them and clouds in the sky.
In a League of Its Own: The Business of Cannabis & Sports | Webinar

March 9, 2022 | Blogs

This webinar explores the many connections between the world of sports and legal cannabis. Stream th...

A busy factory floor with machinery and conveyor belts, suggesting a highly industrialized setting with automation.
Major Moment for Kentucky Manufacturers as Supreme Court Determines the Taxability of Machinery, Equ...

March 8, 2022 | Blogs

While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...

Person looking through the microscope
Private Equity – The Newest Face at the FCA Table

March 4, 2022 | Blogs

The False Claims Act (FCA) has long been a powerful tool for the federal government to generate larg...

Cash dollars hands money
Peppertree Farms, L.L.C. v. Thonen: Ohio’s High Court Classifies Unaccrued Royalties as Real Prope...

March 3, 2022 | Publications

In its February 15, 2022, Memorandum Opinion,[1] the Supreme Court of Ohio revisited pre-1925 deed i...

Aerial photography of blue solar panels
Industrial Revenue Bonds and the Impact on Local Communities and Solar Developers

March 3, 2022 | Publications

Kentucky is in the midst of a potential solar boom with over 30 projects filed with the Electric Gen...

Concept cryptographic nft on a hundred-dollar bill franklin in glasses
NFT Lawsuits 2022 Roundup

March 1, 2022 | Blogs

The increased popularity of non-fungible tokens (NFTs) has potential to inspire new methods of creat...

Blue white orange and brown container van
Immediate Restrictions to Russian and Ukrainian Exports Issued

February 25, 2022 | Publications

As expected, the U.S. trade relationship with Russia continues to rapidly evolve. On February 24, th...

A pen and a calculator are placed on top of several tax forms.
Income Tax to Be Eliminated in Kentucky?

February 25, 2022 | Blogs

Following the Tax Foundation and Kentucky Chamber of Commerce’s report published this winter detai...

Medical Marijuana
Medical Marijuana and Federal Prosecutions – A New Take on Protections for State Licensees

February 25, 2022 | Blogs

In late January, the U.S. Court of Appeals for the First Circuit issued its opinion in United States...

Flag of different countries un members
Russian Sanctions: Four Things for Businesses to Consider

February 25, 2022 | Publications

On February 23, Russia invaded Ukraine. This concerning development will have wide-reaching conseque...

A construction site with scaffolding, cranes, and tall buildings under a blue sky.
New Operational Guidelines for Affordable Housing Projects

February 19, 2022 | Blogs

This article was originally published on February 18, 2022 in Westlaw Today, an imprint of Thomson R...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 83: Ethical Hacking and Data System Assessments

February 17, 2022 | Blogs

Hacking – it gets a bad rap. For good reason. It’s associated with bad actors who infiltrate an ...

Growth in Income tax collection, tax payer increasing concept : Tax bags, rising bar graph on a basic balance scale, depicting fiscal tax revenue gain and meet target after economic policy and stimulus plan
How Corporations May Run Afoul of the Accumulated Earnings Tax – A Section 1202 Planning Brief

February 16, 2022 | Blogs

We have discussed in previous articles the potential benefits of operating a start-up as a C corpora...

A calculator with a prominent red "TAX" button is lying next to a pen on top of financial documents.
Expansion of Local Tax Legislation Introduced

February 11, 2022 | Blogs

While Kentucky local tax reform has been on the legislative agenda for decades in the Commonwealth, ...

A set of golden scales is in focus in the foreground with a gavel and sound block blurred in the background, suggesting a legal or judicial setting.
Ullman v. Whitacre: Ohio’s Seventh District Addresses Paying Quantities Evidence and the Plaintiff...

February 11, 2022 | Publications

In Ullman v. Whitacre Enterprises, Inc., the Seventh District Court of Appeals dealt a blow to lease...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 82: India’s Imminent Data Privacy Law

February 11, 2022 | Blogs

India is about to enact a far-reaching Data Privacy Law. Expected to be passed by April 2022 and in ...

Empty wooden chairs and desks are basking in the warm glow of sunlight, suggesting a peaceful setting, perhaps in a lecture hall or courtroom.
NLRB and DOL Target Independent Contractor Misclassification

February 10, 2022 | Publications

Recent developments at the National Labor Relations Board (NLRB) and the U.S. Department of Labor’...

A close-up of various immigration and travel stamps on a passport page.
February Immigration Updates Employers Need to Know

February 9, 2022 | Publications

H-1B Fiscal Year (FY) 2023 Cap Electronic Registration USCIS recently announced that it will begin a...

A pen and a calculator are placed on top of several tax forms.
The American Rescue Plan’s Impact on Form 1099-K Reporting Requirements for Third-Party Payment Ne...

February 8, 2022 | Blogs

Another tax year, another change. The annual Form 1099-K issuance (Payment Card [1] and Third-Party ...

Person holding black calculator while using laptop
Kentucky Workers Compensation Funding Commission to Clarify Regulatory Guidance

February 4, 2022 | Publications

The Kentucky Workers Compensation Funding Commission (“Funding Commission”) recently announced t...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 81: Quantum Computing and Data Privacy

January 28, 2022 | Blogs

Does a Privacy Apocalypse Draw Near? Quantum computing – some view its emergence as heralding the ...

A close-up of the West Virginia state flag featuring its seal with a red ribbon and its motto, amidst folds of wavy fabric.
West Virginia’s New Health Care Fraud Initiative

January 28, 2022 | Blogs

On January 18, 2022, the Department of Justice (DOJ) launched a new program to combat healthcare fra...

Smiling engineer shaking hands at construction site with happy architect. Handshake between cheerful african construction manager with businessman at bulding site. Team of workers with architects and contractor conclude an agreement with safety uniform.
OFCCP To Require Annual Certification of Affirmative Action Program Compliance

January 28, 2022 | Publications

The Office of Federal Contract Compliance Programs (OFCCP) will begin requiring covered federal cont...

Podcast Logo: "Data Privacy Detective"
Data Privacy Day 2022 – Top 5 Tracks of Data Privacy Detective Podcast

January 28, 2022 | Blogs

 Data Privacy Detective Podcast · Top 5 Tracks – Data Privacy Day 2022 Top 5 Tracks ...

Financial Services Bank Building
Statement of Principles on Examination Information Requests

January 26, 2022 | Publications

On January 21, the Federal Financial Institutions Examination Council (FFIEC) issued a statement ann...

US dollars in a white envelope on a wooden table. The concept of income, bonuses or bribes. Corruption, salary, bonus.
Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?

January 26, 2022 | Blogs

Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements ar...

Columns with base and flute on a sun light.
OSHA Set to Withdraw Vaccine-or-Test Mandate

January 25, 2022 | Publications

Less than two weeks after the U.S. Supreme Court’s decision to stay OSHA’s vaccine-or-test Emerg...

A person is signing a document next to another individual gesturing with their hand, with paperwork and electronic devices on the table in a brightly lit office setting.
Planning to File a Refund Claim for Kentucky Property Taxes? Take Note of These Administrative Posit...

January 24, 2022 | Blogs

The Kentucky Department of Revenue (the “Department”) administers the central assessment of all ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 80: Backup and Privacy

January 24, 2022 | Blogs

Backup – what does it have to do with protecting data privacy? And how does a backup service work?...

Banking System and Electronic Transfer for Business
The Digital Dollar: The Fed Exploring Whether a U.S. CBDC Might Make “Cents”

January 24, 2022 | Blogs

The Federal Reserve recently released a publication discussing the potential of a central bank digit...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
DOL Refines Its Position Regarding Private Equity in 401(k) Plans | Fiduciary Focus Series

January 20, 2022 | Publications

On December 21, 2021, the Department of Labor (DOL) issued a Supplemental Statement clarifying earli...

Empty wooden chairs and desks are basking in the warm glow of sunlight, suggesting a peaceful setting, perhaps in a lecture hall or courtroom.
George K. Pernick et al. v. Jasper J. Dallas et al.: Seventh District Court of Appeals Highlights Be...

January 19, 2022 | Publications

Pro se litigants often inadvertently make the case for hiring a lawyer. But, unconstrained by the co...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 79: Data Localization, the Case of Taiwan

January 18, 2022 | Blogs

Taiwan occupies a unique geopolitical position – with a substantial population and robust economy,...

Goals, objectives, plans. Human hands control, taking pieces of muclticolored diagram isolated on light background. Contemporary art collage. Inspiration, idea. Concept of work, occupation, business
U.S. Department of The Treasury Publishes Final Rule for State and Local ARPA Fund Recipients

January 14, 2022 | Publications

On Thursday, January 6, the United States Department of the Treasury published its Final Rule regard...

Woman getting covid tested
CMS Vaccine Mandate Moves Forward Nationwide

January 14, 2022 | Blogs

In a divided decision, the U.S. Supreme Court let stand the Centers for Medicare & Medicaid Ser...

Person holding test tubes
Employers Rejoice! Supreme Court Stays OSHA’s Vaccine-or-Test Mandate

January 13, 2022 | Publications

On January 13, a divided U.S. Supreme Court stayed OSHA’s Emergency Temporary Standard (“ETS...

FBT logo on dark blue placeholder image
The End of Corporate Anonymity

January 11, 2022 | Publications

One of the oldest, most basic aspects of a legal entity is the anonymous nature of its ownership. It...

Patent concept with man using his tablet computer
New PTO Pilot for Deferring Prosecution of Eligibility Issues

January 11, 2022 | Publications

On January 6, the patent office announced a new pilot program under which some applicants could redu...

Car components
U.S. EPA is Not Letting Off the Gas on Defeat Devices

January 11, 2022 | Publications

Entities that manufacture or sell aftermarket parts or repair vehicles should take notice of U.S. EP...

Person getting vaccinated
Federal Contractor Vaccine Mandate Remains Blocked in Kentucky, Ohio, and Tennessee

January 7, 2022 | Coronavirus Response Team

On January 5, 2022, the U.S. Court of Appeals for the Sixth Circuit denied the federal government’...

A red "TAX" is surrounded by multiple white cards with black question marks on them.
Revisions to Statute Governing Centralized Municipal Business Tax Collections to Take Effect for Tax...

January 7, 2022 | Blogs

The Ohio General Assembly passed House Bill 228, which will change the way municipal net profits tax...

Selective focus photography of red door
Clinically Integrated Networks and the Triple Aim: Better Health Care, Reduced Costs

January 7, 2022 | Blogs

This article was originally published on January 6, 2022 in Westlaw Today, an imprint of Thomson Re...

Medical Marijuana Laws: "Ohio"
Ohio Physicians Can Recommend Medical Marijuana Via Telehealth Effective March 23, 2022

January 7, 2022 | Blogs

With the passage of Ohio House Bill 122, effective March 23, 2022, Ohio physicians with a certificat...

A close-up of a visa document shows intricate patterns and security features, including text and a portion of a photograph.
January Immigration Updates Employers Need to Know

January 6, 2022 | Publications

U.S. Department of State Expands Visa Interview Waivers for Certain Nonimmigrants In response to the...

Papers about tax amnesty and gavel in a court.
Kentucky Tax Amnesty on the Horizon in 2022

January 6, 2022 | Blogs

House Bill 176, introduced by Rep. Ken Fleming (R) on the first day of the 2022 Kentucky Legislative...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 78: Data Localization, the Case of Turkey

January 5, 2022 | Blogs

Turkey is the first 2022 stop on our global tour about data localization. What is Turkey’s approac...

Children are engaged in a classroom activity with a water bottle and paper windmill materials, concentrating on a task at hand.
New Ohio Law Provides Further Flexibility to Ohio Schools for the 2021-2022 School Year

January 5, 2022 | Publications

Governor Mike DeWine recently signed Senate Bill 229 into law. The bill went into effect on December...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 77: Data Localization, the Case of Singapore

December 27, 2021 | Blogs

The Data Privacy Detectives turns his data localization spotlight on the island nation of Singapore....

A digital composite of architectural blueprints and 3D model buildings in a futuristic, holographic style.
Bipartisan Infrastructure Law Funding and Policy Announcements

December 20, 2021 | Publications

On November 15, President Biden signed into law the Infrastructure Investment and Jobs Act, also kno...

Rows of capped vials are lined up in a production or laboratory setting.
Despite Fifth Circuit Decision, CMS Vaccine Mandate Remains Stayed in 24 States

December 20, 2021 | Coronavirus Response Team

On December 15, the Fifth Circuit Court of Appeals granted the Biden Administration a limited reprie...

A collection of various mechanical parts and tools is spread out on a dark surface.
Proposed Changes to California Prop 65 Short-Form Warnings

December 20, 2021 | Publications

Short-form California Prop 65 warnings were uniformly welcomed by industry when they went into effec...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
Evolution of Tax Increment Financing: Indiana, Kentucky, Ohio, and West Virginia

December 18, 2021 | Publications

Tax increment finance (TIF) legislation continues to evolve in many states within the Frost Brown To...

A person is using a pipette to transfer liquid into vials in a laboratory setting.
OSHA Sets New Compliance Deadlines in Response to Sixth Circuit Decision Dissolving Stay on OSHA Vac...

December 18, 2021 | Coronavirus Response Team

Late Friday, December 17, the Sixth Circuit dissolved the stay of the OSHA Emergency Temporary Stan...

Stethoscope And Calculator Concept
The No Surprises Act’s Good Faith Estimate Requirements

December 16, 2021 | Blogs

Providers, hospitals, laboratories, ambulatory surgery centers, imaging centers, rural health center...

Wooden barrels are lined up along the walls of a brick-walled cellar, likely used for aging wine or spirits.
Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Indust...

December 14, 2021 | Blogs

Being from Kentucky, there are few things we know (or do) better than bourbon. Virtually from birth,...

US Citizen and Immigration Services
December Immigration Updates Employers Need to Know

December 13, 2021 | Publications

President Biden Issues Travel Restrictions in Response to Omicron On November 26, President Joe Bide...

Professionals are working and collaborating in a modern open-plan office space with cubicles and hanging lights.
USCIS Reopens Denied H-1B Petitions for Market Research Analysts and Clarifies “Specialty Occupati...

December 10, 2021 | Publications

Following the settlement reached in MadKudu Inc., et al. v. USCIS, et al., U.S. employers may now re...

A pipette is dispensing a liquid into a well of a microtiter plate with a blurred laboratory background.
CMS Suspends Enforcement of Vaccine Mandate in Response to Court-Ordered Injunctions

December 9, 2021 | Coronavirus Response Team

As noted in our recent article “Enforcement of CMS Vaccine Mandate Blocked Nationwide,” on Novem...

Legal vaccination against the disease Covid-19. 3d illustration.
Federal Court Blocks Enforcement of Federal Contractor Vaccine Mandate Nationwide

December 7, 2021 | Coronavirus Response Team

On December 7, 2021, the United States District Court for the Southern District of Georgia issued a ...

A healthcare professional is preparing a syringe for vaccination, wearing gloves and working under bright lighting.
Enforcement of CMS Vaccine Mandate Blocked Nationwide

December 7, 2021 | Coronavirus Response Team

The net impact of two federal court decisions issued the last two days in November is a nationwide p...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 76: Data Localization, the Case of Australia

December 6, 2021 | Blogs

Our prior podcast episodes detailed how China, Russia, and to a lesser extent India have created bar...

audit Calculator image
Top 5 Tips for Conducting Voluntary Environmental Audits

December 3, 2021 | Publications

Many businesses choose to conduct internal audits to evaluate compliance with environmental laws bec...

FBT logo on dark blue placeholder image
Let’s Keep it Clean: California’s New Recycling Regulations Take Effect Soon

December 2, 2021 | Publications

In 2016 the California legislature enacted Senate Bill 1383.  That Bill directed the California Dep...

Close-up Of A Businessperson's Hand Balancing Stacked Coins On Wooden Seesaw With Finger Over Desk
Ohio Tax Talk: Property Tax Bill May Affect School Revenues

December 1, 2021 | Blogs

This article was originally published in Law360 Tax Authority. Ohio H.B. 126, which proposes to mod...

A large, closed, grey cargo truck with reflective stripes is parked between two similar vehicles.
FMCSA Extends Waiver Regarding Third Party CDL Skills Test Examiners

December 1, 2021 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration (FMCSA) extended a waiver from some regulations that...

A complex network of illuminated highways and overpasses is captured from an aerial perspective at night.
FMCSA Extends and Amends National Emergency Declaration

December 1, 2021 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration (FMCSA) has extended and amended the Emergency Decla...

A newspaper shows a torn section with the word "Employment" prominently displayed.
Federal Court Blocks Enforcement of Federal Contractor Vaccine Mandate in Kentucky, Ohio, and Tennes...

November 30, 2021 | Coronavirus Response Team

On November 30, 2021, the United States District Court for the Eastern District of Kentucky issued a...

A drilling rig stands against a backdrop of a dramatic sunset sky.
Ignorance is still not bliss… Ohio’s 7th District Confirms DMA Surface Owners Ignore County-Reco...

November 22, 2021 | Publications

In yet another opinion on the due diligence requirements of a surface owner seeking abandonment of s...

A modern hospital building with a large blue "H" sign indicating it is a medical facility.
Take Action Immediately to Comply With CMS’ Vaccine Mandate

November 22, 2021 | Blogs

The Centers for Medicare & Medicaid Services (CMS) recently issued an interim final rule (the ...

Natural Oil Refinery And Natural Gas Refinery
Zelek v. Tomlinson: Ohio’s 11th District Signals Disapproval of Default Judgments Against Subset o...

November 15, 2021 | Publications

In actions to resolve oil and gas title disputes involving a multitude of far-flung individuals/heir...

House keys with a keychain shaped like a house lie on a rustic wooden surface.
Affordable Housing and the Build Back Better Act

November 14, 2021 | Blogs

This article was originally published on November 12, 2021 in Westlaw Today, an imprint of Thomson R...

World Map Created With Passport Stamps, Travel Concept
COVID-19 Travel Bans Dropped and Vaccine Requirements Issued

November 10, 2021 | Coronavirus Response Team

President Joe Biden issued a Presidential Proclamation on October 25, effective November 8, revoking...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 75: Data Localization, the Case of Russia

November 9, 2021 | Blogs

We turn to Russia in our data localization series. Russia’s 2015 personal data protection law requ...

An illustration of a U.S. hundred-dollar bill superimposed with financial graphs and data.
Bipartisan Infrastructure Spending Package Heads to President Biden’s Desk

November 6, 2021 | Publications

The long-awaited $1.2 trillion bipartisan infrastructure spending bill has been approved by both the...

FBT logo on dark blue placeholder image
UPDATED California’s Ban on Mandatory Employment Arbitration Agreements restored by US Court o...

November 6, 2021 | Publications

UPDATE 11/6/21: The latest development on AB 51 involves the US Chamber of Commerce, which has reque...

A small shop requires the  Covid-19 vaccination for entry.
Must State and Local Governments Follow OSHA’s Vaccine and Testing Mandate?

November 5, 2021 | Coronavirus Response Team

As most employers are now well-aware, on November 4, the Occupational Safety and Health Administrati...

A solitary tree stands at the center of a grassy continent, juxtaposed with an encircling urban skyline against a backdrop of a clear sky with fluffy clouds.
Sixth Circuit: Township Tree Ordinance Violates Fifth Amendment

November 5, 2021 | Publications

Recently, the Sixth Circuit Court of Appeals invalidated a local tree replacement ordinance that req...

Silhouette of crane during sunset
Infrastructure Investment and Jobs Act: Key Programs and Provisions

November 5, 2021 | Publications

On November 5, 2021, the U.S. House of Representatives passed the Senate’s bipartisan Infrastructu...

Moscow - Sep 12, 2021: Vaccinated young woman showing COVID-19 Vaccination Record Card, healthy person in mask after getting corona virus vaccine. Coronavirus vaccine shot and immunization mandate.
OSHA Releases COVID-19 Vaccination and Testing Emergency Temporary Standard

November 4, 2021 | Publications

On September 9, President Joe Biden announced that employers with 100 or more employees will be requ...

A blurry figure is visible at the end of a bright, clean hospital corridor with white walls and a reflective floor.
CMS Issues Interim Final Rule on Vaccine Mandate for Health Care Workers

November 4, 2021 | Blogs

CMS issued a press release today to announce the issuance of its interim final rule on required COVI...

A pink virus-like structure is scattered among numerous blue question marks.
EEOC COVID-19 Vaccine Mandate FAQ Updates Address Religious Objections

November 3, 2021 | Coronavirus Response Team

The EEOC again updated its COVID-19 vaccination Frequently Asked Questions (FAQs) – this time to a...

3D illustration of a conceptual maze. Shortcut between points A and B or finding the shortest path concept.
Planning for the Potential Reduction in Section 1202’s Gain Exclusion

November 3, 2021 | Blogs

On September 13, 2021, legislation emerged from the House Ways and Means Committee that included an ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 74: Data Localization, the Case of India

November 2, 2021 | Blogs

In this second podcast episode about data localization, we spotlight India. Since 1993 the world’s...

It's not anything to be worried about
CMS Introduces Changes to POS Codes That Will Affect Telehealth Billing

November 2, 2021 | Blogs

Note: This article was updated on January 26, 2022, for clarification purposes.  Recently, the Cent...

A vial labeled "COVID-19 Vaccine" is placed against a blue background.
Conflicting Orders: Can State Laws Thwart Federal Vaccine Mandates?

November 1, 2021 | Coronavirus Response Team

With the federal government and several states taking opposing positions on workplace vaccine mandat...

A graph featuring multiple line and bar charts with data points plotted on a blue background.
The Long and Winding Road: The DOL’s Proposed Rule on ESG Factors and the Exercise of Shareholder ...

October 27, 2021 | Publications

On October 13, 2021, the Department of Labor (DOL) released its proposed “Prudence and Loyalty in ...

Green and white round plastic
What to Consider When a Nonprofit Enters the Cryptocurrency Arena

October 26, 2021 | Blogs

In our previous articles, we have considered various reporting and tax implications associated with ...

A magnifying glass lies over financial documents next to a calculator, highlighting the concept of financial analysis or audit.
ACED Out of the Parking Lot? Proposed Limits to Use of DAFs

October 21, 2021 | Blogs

In June, Senators Charles Grassley and Angus King introduced the Accelerating Charitable Efforts Act...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 73: Data Localization, China and Personal Privacy

October 21, 2021 | Blogs

The internet and the worldwide web – the words envision a global communications system that transc...

A pipette is dispensing a liquid into a well of a microtiter plate with a blurred laboratory background.
Mandatory Vaccines Update: OSHA Sends Draft ETS to White House

October 14, 2021 | Coronavirus Response Team

As we previously reported, on September 9, President Joe Biden tasked the Occupational Safety and He...

The Supreme Court At Sunset
Sixth Circuit: City’s placement of a park entrance was not a taking under the Fifth Amendment

October 14, 2021 | Publications

The U.S. Supreme Court issued several important decisions altering and clarifying available procedur...

Calculator and pen on table
Tax Distributions for Pass-Through Entity Owners

October 14, 2021 | Blogs

Tax distributions provided for in a shareholder agreement of an S Corporation or in an operating agr...

A digital composite of architectural blueprints and 3D model buildings in a futuristic, holographic style.
Making the Most of the ARPAtunity

October 14, 2021 | Coronavirus Response Team

State and local governments across the United States have been overcome with analysis paralysis when...

A close-up of various immigration and travel stamps on a passport page.
October Immigration Updates Employers Need to Know

October 13, 2021 | Publications

U.S. opening to fully vaccinated travelers from Canada and Mexico The U.S. will open its borders to ...

A set of balanced scales sits on a pedestal in an empty courtroom.
8th Circuit Affirms the Use of Pre-Dispute Arbitration Provisions Between Long-Term Care Facilities ...

October 12, 2021 | Blogs

In a recent decision by the U.S. Court of Appeals for the 8th Circuit, a rule promulgated by the Cen...

"1040 Form, IRS Tax Audit"
Ohio Tax Talk: Ohio’s Bite of Apple Turns Out To Be Sour

October 12, 2021 | Blogs

With a market cap of $2.4 trillion and revenue of $275 billion in 2020, Apple, Inc. (“Apple”) is...

Rows of capped vials are lined up in a production or laboratory setting.
Nursing Homes, Devastated by COVID, Now Struggle to Survive an Employee Vaccine Mandate

October 9, 2021 | Blogs

This article was originally published on October 8, 2021 in Westlaw Today, an imprint of Thomson Re...

A calculator rests on top of a notebook against a blue background.
Continued Support for Low-Income Housing Tax Credits in Congress

October 8, 2021 | Blogs

In the multifamily industry, 4% low-income housing tax credits (“4% LIHTCs”) have long served as...

Employment Law Concept. Book And Gavel On A Desk.
Four Federal Employment Laws All Employers Should Know

October 8, 2021 | Publications

Fair Labor Standards Act (FLSA) The FLSA applies to employers of all sizes and requires that they pa...

Hand Holding Stethoscope
Licensure Mandated for Home Health Care Agencies in Ohio

October 7, 2021 | Blogs

A new Ohio law mandating licensure for home health agencies and providers will go into effect July 1...

City road building industry
Ohio Tax Talk: Lessons From Apple Commercial Activity Audit

October 7, 2021 | Blogs

This article was originally published in Law360 Tax Authority. With a market cap of $2.4 trillion a...

A lit drilling rig stands against a backdrop of rugged hills under a twilight sky.
Tennant v. Range Resources – Appalachia, LLC: The Market Enhancement Burden

October 5, 2021 | Publications

If a “Market Enhancement” addendum provision specifies that post-production costs can be deducte...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 72: Personal Privacy Within Your Home

September 30, 2021 | Blogs

Home is our private place. But in the digital age, how private are our homes? And what can we do to ...

SPAC, special purpose acquisition company symbol. Businessman holds cubes with words 'SPAC' on beautiful white background, copy space. Business and SPAC, special purpose acquisition company concept.
A SPAC Merger Primer for Holders of Qualified Small Business Stock

September 30, 2021 | Blogs

The number of private companies electing to go public through a transaction (referred to in this art...

Automotive Manufacturing Supply Chain Steel Rolls
Automotive Supply Chain: Doctrines of Frustration of Purpose and Impracticability

September 30, 2021 | Publications

Being unable to meet contractual obligations due to forces outside their control is no mystery to bu...

Live and dead tree isolated on a white background. Global warming or climate change concepts.
Transfers “At Death” of Qualified Small Business Stock

September 29, 2021 | Blogs

This article addresses the consequences of “transfers at death” of qualified small business stoc...

Digital representation of a stock market graph overlaid with virus particles.
Fraud – Continuing to Pull Back the Curtain on Federal Relief Abuses

September 27, 2021 | Blogs

On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...

A doctor in a protective suit performs a Coronavirus test for the Covid-19 virus.pandemic concepts
Nursing Homes: Spread of COVID and Vaccine Mandates

September 23, 2021 | Coronavirus Response Team

News coverage of COVID-19 outbreaks at nursing homes in the United States helped create an assumptio...

hemp CBD legal
Take Heed: FDA & CDC Release Health Alerts About Delta-8 THC

September 23, 2021 | Blogs

The FDA and CDC each issued warning notices to the public regarding Delta-8 THC products on Septembe...

World Map Created With Passport Stamps, Travel Concept
United States Opening to Vaccinated International Travelers

September 22, 2021 | Publications

The United States announced that fully vaccinated travelers will be free to enter the country starti...

A digital representation of a brain made up of interconnected points and lines, illuminated against a dark background.
Antipodean AI Attains Inventorship: Implications of Australia’s Outlier Status on AI Inventors

September 22, 2021 | Publications

Australia is an outlier on the question of whether an artificial intelligence system (AI) can be nam...

Pharmacist and customer with medical marijuana
Act Now for Chance at an Ohio Medical Marijuana Dispensary License

September 21, 2021 | Blogs

Ohio medical marijuana patients and prospective dispensary owners rejoice! On September 20, 2021, th...

The interior of a futuristic car with augmented reality displays on the windshield and dashboard.
Effective Vehicle Service Contracts for EV Manufacturers

September 17, 2021 | Publications

The electric vehicle (EV) market is growing faster than ever. In a recent Pew Research Center survey...

Text "HEMP LEGALLY SPEAKING with Jonathan Miller" is overlaid on an image of hemp leaves.
Frost Brown Todd Launches Hemp Podcast

September 16, 2021 | Blogs

“Hemp Legally Speaking” hosted by D.C. Member-in-Charge Jonathan Miller The leader of Frost Brow...

Close-up Of A Businessperson's Hand Balancing Stacked Coins On Wooden Seesaw With Finger Over Desk
Congress Proposes Legislation Limiting Section 1202’s Gain Exclusion

September 16, 2021 | Blogs

When Congress enacted Section 1202, it noted that the gain exclusion was intended to “encourag...

Automotive Mechanical Assembly, Engine, Transmission, Suspension And Breaking System. Automotive Engine Assembly Line Is In Production. Car Assembly By Parts
The Ongoing Chip Shortage and Inventory

September 15, 2021 | Publications

The major automotive manufacturers are still facing a lack of production nearly one full month into ...

A modern data center with rows of server racks and blue LED lights.
Between the Hashes: Developments in State Taxation and Incentives for Cryptomining

September 13, 2021 | Blogs

While the boom of cryptocurrency in the United States has led to several developments and changes to...

Prescription for Marijuana
Texas Compassionate Use Institutional Review Boards to Monitor Medical Marijuana Research – Newly ...

September 13, 2021 | Blogs

New rules are coming regarding the creation of Institutional Review Boards (“IRBs”) for the Texa...

A doctor in a protective suit performs a Coronavirus test for the Covid-19 virus.pandemic concepts
Biden Bombshell: Employers With 100+ Employees Must Require COVID-19 Vaccinations or Weekly Tests

September 10, 2021 | Coronavirus Response Team

On September 9, President Biden announced sweeping new measures to combat the spread of COVID-19, in...

A digital display shows the word "COVID-19" along with virus-related data and various graphical elements.
Maintaining Employee Medical Information and COVID-19

September 8, 2021 | Blogs

In employers’ urgency to ensure proper procedures are in place to create a safe and healthy workpl...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
July/August Immigration Updates Employers Need to Know

September 8, 2021 | Publications

Texts, Emails, and Phone Calls from USCIS Regarding Requests for Evidence The U.S. Citizenship and I...

A red sign with white text reading "Going out of BUSINESS" is displayed on a glass door.
Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-up

September 3, 2021 | Blogs

Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...

A compass is lying on top of financial documents with numerical data.
The Role of the Business Purpose Doctrine in Transaction Planning Involving Qualified Small Business...

September 3, 2021 | Blogs

This article addresses the importance of having bona fide (non-federal income tax) business and pers...

Golden Parachute Tax Savings
DOL Issues FAQs on Lifetime Income Illustrations | Fiduciary Focus Series

September 2, 2021 | Publications

The Department of Labor (DOL) issued “temporary implementing FAQs” on July 26, 2021. The FAQs cl...

Man wearing orange hard hat
Kentucky Tax Talk: Confusion Over Manufacturing Exemptions

September 2, 2021 | Blogs

This article was originally published in Law360 Tax Authority. Kentucky’s sales and use tax e...

Solar panels and wind turbines are positioned against a backdrop of a dramatic sunset sky, illustrating a clean energy concept.
Solar and SALT – Sunshine is Making Hay

September 2, 2021 | Blogs

The U.S. solar energy industry has experienced huge growth in recent years. More companies are enter...

A row of trees in various colors representing different seasons against a blue sky with fluffy clouds.
Environmental, Social, and Governance Disclosure in Municipal Bond Issues

September 1, 2021 | Blogs

Environmental, social, and governance (ESG) is not a new concept to the investment world. It encompa...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 71: Doxing and Kentucky’s Pioneering Anti-Doxing Statut...

September 1, 2021 | Blogs

Kentucky is perhaps the first state to adopt a comprehensive anti-doxing statute that creates a civi...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 70: Backup Copies – Preserving Your Privacy and Busines...

August 30, 2021 | Blogs

Mike Potter’s cat bounced on his keyboard years ago. His hard drive cratered, and he lost his data...

Three health insurance cards and a stethoscope lie on top of a medical billing statement.
Departments Release FAQ Guidance for No Surprises Act and Transparency in Coverage Requirements

August 30, 2021 | Blogs

On August 20, 2021, the Departments of Labor, Health and Human Services, and Treasury (together, the...

Multifamily Housing Units
Zoning Rules Create Affordability and Economic Benefits

August 28, 2021 | Blogs

This article was originally published on August 27, 2021 in Westlaw Today, an imprint of Thomson Re...

A pipette is dispensing a liquid into a well of a microtiter plate with a blurred laboratory background.
Thinking About Implementing a Mandatory COVID 19 Vaccine Policy? Here Is What to Consider

August 24, 2021 | Coronavirus Response Team

As the Delta variant spreads and positive cases continue to rise, employers are yet again questionin...

A magnifying glass is highlighting the words "personal data" on a document.
Kentucky’s Anti-Doxing Bill Becomes Law

August 23, 2021 | Publications

Kentucky Governor Andy Beshear signed Senate Bill 267, also known as the “Anti-Doxing Bill,” int...

A semi-truck is passing through a commercial vehicle checkpoint with various traffic signs and another truck visible in the background.
Is there really an exemption from union pension plan withdrawal liability for the trucking industry?

August 23, 2021 | Publications

In a multiemployer/union benefit plan, two or more employers contribute under the terms of one or mo...

A glass of whiskey with ice on a wooden surface against a background of blurred lights.
A Review in Brew: The Bluegrass State’s New Alcohol Sampling Laws

August 16, 2021 | Publications

There is arguably nothing Kentuckians love more than a glass of bourbon or a cold beverage brewed in...

Business Work Environment
The Department of Labor Rescinds 2020 Joint Employer Rule

August 12, 2021 | Publications

Effective September 28, 2021, the Department of Labor (DOL) will rescind its final rule “Joint Em...

Gavel on Sounding Block
In re Nine West: A New World for Post-Closing Breach of Fiduciary Duty Liability?

August 12, 2021 | Publications

At the end of 2020, the United States District Court for the Southern District of New York in In re...

A shaded topographic map highlighting the state of Indiana.
Indiana’s Product Liability Act & Related Statutes

August 12, 2021 | Publications

Table of Contents Click Here to Download Selected Definitions Used in Indiana’s Product Liabil...

FBT logo on dark blue placeholder image
California Supreme Court Changes the Rules for Calculating Missed Meal Period Premiums and Retroacti...

August 9, 2021 | Publications

At a glance: California Supreme Court rules that meal and rest period premiums must be based on R...

A gavel rests on a wooden table in front of a Texas flag.
Texas Governor Bans State Mask and Vaccine Mandates

August 5, 2021 | Coronavirus Response Team

On July 29, 2021, Texas Governor Greg Abbott issued Executive Order GA-38, which prohibits governmen...

FBT logo on dark blue placeholder image
Technology and the ADA: Website Accessibility – Part 2

August 5, 2021 | Publications

Driven by the pandemic, many brick-and-mortar businesses have rapidly undergone a digital transforma...

Family Financial Management, Mortgage And Payday Loan Or Cash Advance Concept : Loan Bags, Family In A House On Balance Scale, Depicts Short Term Borrowing, High Interest Rate Based On Credit Profile
Ohio Launches Special COVID-19 Property Valuation Complaint Process

August 4, 2021 | Blogs

Ohio Senate Bill (SB) 57 was signed into law on April 27, 2021 by Governor Mike DeWine. Among other ...

A blurry figure is visible at the end of a bright, clean hospital corridor with white walls and a reflective floor.
Biden Administration Announces New Rule to Shield Consumers from Surprise Medical Bills

August 3, 2021 | Blogs

Patients will soon get protection from unexpected medical bills for care received in emergencies and...

Digital chainlinks, blockchain
Wyoming Paves Way for DAO Legal Company Status

August 2, 2021 | Blogs

The state of Wyoming made headlines when its legislature approved a first-of-its-kind bill[1] that g...

A person is sitting at a desk, talking on the phone, and working on a laptop in an office space.
Ohio Tax Talk: Adjusting To The Latest Telework Tax Rules

July 30, 2021 | Blogs

As the world transitions out of COVID-19 lockdown, one of the most visible pandemic trends in the pr...

A judge's gavel is positioned in front of an Ohio state flag.
Ohio Returns to In-Person Public Meetings

July 29, 2021 | Publications

On July 1, 2021, the House Bill 404 provision, which permitted public bodies to hold their meetings ...

A stack of books with various colored covers is set against a blurred background.
New Ohio Law Restricts Public Schools’ COVID-19 Vaccine Responses

July 28, 2021 | Publications

A new Ohio law prohibits public schools from requiring vaccines that the U.S. Food and Drug Administ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 69: Negotiating with Digital Kidnappers

July 28, 2021 | Blogs

Ransomware. It’s in the headlines. It’s digital organized crime across borders. When an organiza...

Two flags, one of the United States and one of Ohio, are shown overlapping.
Ohio Adds ‘Juneteenth Day’ as Holiday for Counties, Townships, and Schools

July 28, 2021 | Publications

Passed as part of the biennial state budget, House Bill 110, Ohio law now officially recognizes Jun...

Stacks of coins are overlaid with the image of a clock.
DOL Publishes Proposed Rule Increasing Minimum Wage for Federal Contractors

July 27, 2021 | Publications

The Department of Labor (DOL) recently published a Proposed Rule “Increasing the Minimum Wage for ...

Money for mortgage
A Giant Leap Forward for West Virginia Property Tax Appeals

July 26, 2021 | Blogs

This article was originally published in Tax Notes. H.B. 2581, passed during the 2021 regular sessio...

A statue of Lady Justice holding balanced scales symbolizes the fair administration of law, set against a bokeh light background.
Stonebridge Operating Co., LLC v. Antero Resources Corp: On the Importance of Contracts and Pleading

July 24, 2021 | Publications

Stonebridge Operating Co., LLC v. Antero Resources Corp.1 is a reminder on the importance of carefu...

US Citizen and Immigration Services
June/July Immigration Updates Employers Need to Know

July 21, 2021 | Publications

The attorneys at Frost Brown Todd are here to summarize the most relevant and impactful immigration ...

A row of illuminated storefronts under a dusk sky.
Five Trends We Are Watching as the TMUD Moves Forward

July 20, 2021 | Blogs

In December 2020, Ohio Governor Mike DeWine signed Senate Bill 39, which created a new insurance pre...

A healthcare professional is examining a digital tablet x-ray with a blurred hospital corridor in the background.
Health Care Industry Must Provide Patient Notes via Third-Party App

July 20, 2021 | Blogs

This article was originally published on July 19, 2021 in Westlaw Today, an imprint of Thomson Reut...

FBT logo on dark blue placeholder image
Technology and the ADA: Website Accessibility – Part 1

July 20, 2021 | Publications

Driven by the pandemic, many brick and mortar businesses have rapidly undergone a digital transforma...

FBT logo on dark blue placeholder image
Relocating Residential Tenants Under the City of Los Angeles Tenant Habitability Program

July 19, 2021 | Publications

Under state law, a residential landlord is generally able to terminate a residential tenancy in orde...

A person filling out paperwork at desk, neck down
Biden Administration Seeks To Curtail Non-Compete Agreements

July 19, 2021 | Publications

On June 9, President Joe Biden issued his Executive Order on Promoting American Competition in the E...

A traditional courtroom with a judge's bench, witness stand, seating for the public, and American and state flags.
Browne v. Artex Oil Part II: No Production Reports? No Problem.

July 16, 2021 | Publications

[1] In what should be the final chapter of a lease-busting lawsuit [2] that started in 2014, the Fif...

A financial market graph is overlaid on a close-up of Benjamin Franklin's face from the U.S. $100 bill.
Update – Fraud Investigations Related to COVID-19 Assistance Programs

July 13, 2021 | Blogs

The Paycheck Protection Program (PPP) was introduced with the CARES Act in 2020 in an effort to assi...

A close-up view of the rainbow flag, often associated with LGBTQ+ pride.
U.S. Department of Education’s Title IX Notice Gives Insight into LGBTQ+ Discrimination Claims

July 12, 2021 | Publications

In a “Notice of Interpretation” published June 16, the U.S. Department of Education Office for C...

A red framework encloses a series of industrial pipes against a pale sky.
SCOTUS: Pipeline’s Eminent Domain Trumps Sovereign Immunity Claims

July 9, 2021 | Publications

On June 29, 2021, the Supreme Court issued a significant decision for companies that hold a certific...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 68: Catching Cyber-Criminals With Digital Forensics

July 8, 2021 | Blogs

Ransomware attacks, data breaches, digital theft – on the rise. Who are the cyber-criminals? Can t...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky’s Racing Taxes Under Scrutiny

July 2, 2021 | Blogs

In what was a whirlwind of a shorter than normal 2021 regular session, the General Assembly had the ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 67: Data Flows After Brexit… For Now

July 1, 2021 | Blogs

On June 28, 2021, the Europe Union granted two adequacy decisions to the United Kingdom for personal...

West Virginia State Laws
WV Supreme Court Clarifies Role of Punitive Damages Statute

June 30, 2021 | Publications

On June 15, 2021, the West Virginia Supreme Court of Appeals issued its decision in Jordan v. Jenki...

Servers Technology
Kentucky Releases Application for New Cryptomining Energy Exemption

June 24, 2021 | Blogs

As discussed at length in my prior article (KY Passes New Tax Breaks for Cryptomining), Kentucky rec...

A dropper bottle is placed in front of a cannabis leaf, with more bottles in the background.
Webinar: CBD – Future Regulatory Pathways in the U.S.

June 24, 2021 | Blogs

While the FDA continues to delay action regarding regulation of CBD consumable products, lawmakers c...

Solar power plants in the dusk of the evening
Pennsylvania DEP Official: Regulation of Utility-Scale Solar Projects in Pennsylvania is a Local Mat...

June 23, 2021 | Publications

At a virtual Solar Energy Symposium hosted by Penn State’s Center for Agriculture and Shale Law on...

The Supreme Court At Sunset
Court Rules on the ‘Cussing Cheerleader’ Case: Implications for Schools and Student Off-Campus S...

June 23, 2021 | Publications

On June 23, 2021, the United States Supreme Court concluded that a public school violated a student...

A series of Ohio state flags are flying in front of a classical building under a clear blue sky, with tall modern buildings in the background.
Juneteenth Declared Holiday in Ohio and the U.S.: What are Political Subdivision Impacts?

June 21, 2021 | Publications

On June 17, 2021, President Joe Biden and Ohio Governor Mike DeWine recognized Juneteenth as a natio...

A person uses a smartphone with various finance-related icons floating around it, suggesting online banking.
You May Look, But You Can’t Pay – Structuring Payment Transactions for Online Marketplaces Under...

June 16, 2021 | Blogs

On June 1, 2021, the Tennessee Department of Revenue published Letter Ruling # 21-05,[1] providing n...

Individuals are working on a laptop at a desk with a sunlit background, indicating a business or educational setting.
What’s in the 86 COBRA Subsidy Q&As Released by the IRS?

June 15, 2021 | Publications

On May 18, 2021, the Internal Revenue Service (IRS) released Notice 2021-31 (“Notice”), a set of...

A solitary tree stands at the center of a grassy continent, juxtaposed with an encircling urban skyline against a backdrop of a clear sky with fluffy clouds.
How State Pollution Control Tax Exemptions Can Help Businesses Transition Under New Biden Environmen...

June 12, 2021 | Blogs

While approximately 100 environmental rules and policies were rolled back or altered during the econ...

Occupational Safety and Health Administration (OSHA)
OSHA Issues New COVID-19 Safety Rules for Healthcare Sector and New Guidelines for All Industries

June 11, 2021 | Blogs

On June 10, 2021, the Department of Labor’s (DOL) Occupational Safety and Health Administration (O...

A border crossing checkpoint with multiple lanes is equipped with toll booths and barriers.
May/ June Immigration Updates Employers Need to Know

June 10, 2021 | Publications

International Entrepreneur Parole Program Continued by USCIS The USCIS recently announced that the D...

A person lies in a medical scanning device, possibly an MRI or CT machine, with red alignment lasers visible.
Third Party Indemnity Claims: What Health Care Providers Need to Know

June 9, 2021 | Blogs

A recent case from the Indiana Court of Appeals highlights the parameters of Indiana’s Medical Mal...

Block Chain Network
We Knew It Was Coming: The First NFT Lawsuit is Here

June 9, 2021 | Blogs

On May 12, a plaintiff sued Dapper Labs, Inc. and the CEO of Dapper Labs, alleging violation of secu...

A warehouse interior with tall shelving units stocked with numerous boxes and a central aisle.
Burning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regu...

June 6, 2021 | Blogs

The tobacco industry has always been complicated from a tax and regulatory standpoint, but recent an...

A hand holds a pink piggy bank in front of a blackboard with a Bitcoin symbol and circuit lines drawn on it.
Ransomware and Bitcoin – New Proposed Cryptocurrency Reporting Requirements

June 3, 2021 | Blogs

In our previous article, we discussed the increasing problem of cybersecurity breaches resulting in ...

Financial Data On Abstract Background.
Cashing in on Personal Data? Not So Fast!

June 2, 2021 | Publications

Industry analysts and business consultants have agreed for some time that connected mobility is the ...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky Tax Talk: General Assembly Makes Strides to Assist Businesses During the 2021 Legislative S...

June 1, 2021 | Blogs

In our December and February Kentucky Tax Talk articles, we covered what to watch for going into the...

A judge's gavel is positioned in front of an Ohio state flag.
Ohio Tax Talk: One Company’s Trash Is Another’s Tax Exemption

June 1, 2021 | Blogs

This article was originally published in Law360 Tax Authority. One company’s garbage is another c...

Information Graphs Screen
Certainty and Simplification: Updates on LIBOR’s Cessation

May 25, 2021 | Blogs

On March 5, 2021, the United Kingdom’s financial market regulator, the Financial Conduct Authority...

A hand is holding a fanned-out stack of US dollar bills.
Transfer Planning With Qualified Small Business Stock

May 21, 2021 | Blogs

During the past several years, there has been a marked increase across the country in the use of C c...

Franchise restaurant sign: "Open. Please Come In"
Life Moves Closer to “Normal” for Fully Vaccinated Individuals in Ohio

May 20, 2021 | Coronavirus Response Team

Many states and localities are now rescinding orders which previously had mandated face coverings/ma...

A spacious warehouse with high shelves stocked with numerous boxes and pallets arranged systematically on the floor.
FDA Reverses Exemption of Seven Class I Gloves from 510(k) Premarket Notification Process

May 19, 2021 | Blogs

On April 16, 2021, the Federal Drug Administration (FDA) issued two notices in reaction to the Janua...

A series of Ohio state flags are flying in front of a classical building under a clear blue sky, with tall modern buildings in the background.
Ohio’s Public Agencies Need to Prepare for In-Person Meetings

May 18, 2021 | Publications

Since the early days of the COVID-19 pandemic, the Ohio Legislature has permitted virtual public mee...

A shaded topographic map highlighting the state of Indiana.
Recent Changes to Indiana’s Unemployment Insurance Program

May 18, 2021 | Coronavirus Response Team

As Indiana’s unemployment rate has dropped, the State announced that changes are coming to Indiana...

A solar panel array in the foreground with wind turbines in the background under a clear blue sky.
Kentucky PSC Chairman Comments on Solar Development Siting Issues

May 18, 2021 | Publications

Kentucky Public Service Commission Chairman Michael Schmitt provided some very candid commentary abo...

Two individuals are reviewing papers and receipts, with a calculator and a laptop nearby.
Temporary Relief for Dependent Care Assistance Programs

May 18, 2021 | Blogs

The shutdown of worksites and childcare facilities in 2020 presented many challenges for both employ...

A ship's steering wheel mounted on a wooden surface with soft lighting highlighting its texture.
Gilbert Sanchez v. Smart Fabricators – Fifth Circuit Redefines “Seaman” Status

May 18, 2021 | Publications

In a potentially significant ruling for the offshore oil and gas industry, the United States Court o...

Stethoscope listening to keyboard
A Tech Checkup

May 14, 2021 | Blogs

In order to keep up with a changing world, each company must periodically assess how technological c...

A warehouse scene with workers moving boxes and shelves filled with various items.
New DOL Rule Withdraws Trump-era Employee v. Independent Contractor Test in Favor of Historic Seven-...

May 14, 2021 | Blogs

On May 6, 2021, the U.S. Department of Labor (DOL) issued a final rule that withdraws a Trump-era ap...

Privacy and Data Security Weekly Update
“A Long Time Comin’”: The DOL issues Cybersecurity Guidance | Fiduciary Focus Series

May 12, 2021 | Blogs

On April 14, 2021, the U.S. Department of Labor (DOL) issued guidance on cybersecurity for employee ...

A hand is placing coins into a glass jar labeled "PENSION" on a table.
Federal Government to Make Contributions to Union Pension Plans (and other Pension Provisions in the...

May 11, 2021 | Blogs

The American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021. Among its many provisions...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 66: Phone Scams and You, A True Story

May 10, 2021 | Blogs

This is a true story of a phone scam of May 2021. The Data Privacy Detective got a call on the home ...

A red-dominated screen displays fluctuating financial stock or market data with graphs and charts.
SPACS – Is the Party Over?

May 10, 2021 | Blogs

The boom in special purpose acquisition company (SPAC) IPOs continued at its record pace during the ...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
Operational Considerations for Implementation of the California Commercial Lender Disclosure Law

May 5, 2021 | Blogs

On April 7, 2021, the Department of Financial Protection and Innovation (DFPI) published revised reg...

Blue "Immigration" barriers create a queue system with metal posts.
April/May Immigration Updates Employers Need to Know

May 5, 2021 | Publications

The attorneys at Frost Brown Todd are here to summarize the most relevant and impactful immigration ...

Three health insurance cards and a stethoscope lie on top of a medical billing statement.
DOL Issues Model COBRA Notices Related to Premium Subsidies and Extended Election Period Required by...

May 3, 2021 | Blogs

The Department of Labor (DOL) recently issued four model notices that employers can use to provide t...

Occupational Safety and Health Administration (OSHA)
OSHA Proposes Changes to the Hazard Communication Standard

May 3, 2021 | Publications

The Occupational Safety and Health Administration (OSHA) is proposing rule changes to the Hazard Com...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 65: Ransomware Basics

May 3, 2021 | Blogs

This podcast episode explores ransomware from preventive, legal, and communications angles. While th...

A solar panel array spans the foreground with a sunlit city skyline and clouds in the background.
Kentucky DOR Provides Guidance for Taxation of Solar Energy Equipment

April 30, 2021 | Blogs

While the development of solar and alternative energy continues to grow in the United States, with i...

Mountain Drilling Fracking Rig
Tomechko v. Garrett – Ohio’s Seventh District Holds Adverse Possession of Shallow Gas Covers All...

April 27, 2021 | Publications

Tomechko is important because it adds to Ohio’s jurisprudence related to whether a conveyance or r...

A construction crane is lifting a dollar sign, with three additional dollar signs on the ground beside it.
The American Jobs Plan: A Multifamily Perspective

April 27, 2021 | Blogs

Recent federal legislative efforts have the potential to produce a major boon for the multifamily in...

Robots Welding In A Car Factory
Right to Repair & Telematics Data Access

April 22, 2021 | Publications

There is a growing trend in support of “right to repair” laws requiring manufacturers to make th...

Cannabis leaves and buds are spread over several U.S. hundred dollar bills.
Ohio Expands Access to Medical Marijuana Dispensary Licenses

April 22, 2021 | Blogs

On April 19, 2021, the State of Ohio Board of Pharmacy approved increasing the number of medical mar...

The Supreme Court At Sunset
Does Supreme Court Decision Allow Public Officials to Block Twitter Followers?

April 21, 2021 | Publications

The U.S. Supreme Court recently acted on the lawsuit filed against President Donald Trump, who had b...

Multiple yellow sticky notes with "DON'T FORGET!" written on them are attached to a string by wooden clothespins.
Cross Your T’s and Dot Your I’s: A Reminder to Keep General Minutes of Executive Sessions

April 21, 2021 | Publications

If you are a public entity in Ohio, you are permitted to hold non-public meetings (executive session...

Close Up View Of Draft Beer Glass Placed On A Bar Table With A Row Of Other In The Background.
States Pursue Changes to Allow Direct Shipment and Delivery of Craft Spirits

April 19, 2021 | Coronavirus Response Team

While sales of liquor nationwide have increased during the pandemic, craft beer sales decreased by a...

Signed document and notary
When and Where Can I Sign My Will With “Remote Witnessing”? [Estate Planning Lessons Learned Fro...

April 16, 2021 | Blogs

Beginning in March 2020, pandemic-driven lockdowns, home quarantines, and general isolation made it ...

A lit drilling rig stands against a backdrop of rugged hills under a twilight sky.
Ohio’s Seventh District Concludes 1940 Reservation of “Coal and Other Minerals” Included Oil ...

April 16, 2021 | Publications

Through its March 22, 2021 Opinion and Judgment Entry in O’Bradovich et al. v. Hess Ohio Developme...

Land For Sale Sign In Grassy Lot
Fifth District Clarifies Blackstone v. Moore Reach and Confirms West v. Bode Effect

April 16, 2021 | Publications

In its April 5, 2021 decision in McCombs, Sr. v. Dennis, 2021-Ohio-1181, 5th Dist. No. 2020CA00148, ...

The front facade of a building displays a sign reading "Internal Revenue Service."
New IRS Private Letter Ruling Helps Define the Scope of Proscribed Excluded Activities Under Section...

April 15, 2021 | Blogs

During the past several years, there has been a marked increase across the country in the use of C c...

A pushpin is placed on a map marking Columbus, Ohio, with surrounding states and cities labeled.
Erickson v. Morrison: Ohio Supreme Court Clarifies When Recitals of Prior Reservations Are Sufficien...

April 15, 2021 | Publications

When it comes to claims that an interest was extinguished under Ohio’s Marketable Title Act, R.C. ...

A stack of documents with a pen on top rests on a wooden table in a warmly lit room, suggesting a workplace setting with a focus on the paperwork.
Historic Rehabilitation Tax Credits Update

April 14, 2021 | Blogs

With the help of legislators at the state and federal levels, the historic rehabilitation tax credit...

Tax Law calculator for tax saving techniques
Tax Bills Passed During 2021 West Virginia Legislative Session

April 13, 2021 | Blogs

The most discussed issue during West Virginia’s 2021 legislative session was the proposed repeal o...

A traditional courtroom with a judge's bench, witness stand, seating for the public, and American and state flags.
More Ohio MTA Action: Seventh District Further Clarifies Difference between Specific and General Re...

April 12, 2021 | Publications

In its March 31, 2021 decision in O’Kelley, Jr. v. Rothenbuhler,[1] interpreting a 1969 deed refer...

A close-up view of a computer screen displays a colorful code editor with various lines of programming code.
Google v. Oracle – Supreme Court Issues Landmark Opinion on Fair Use; Sidesteps Interface Copyrigh...

April 9, 2021 | Blogs

On April 5, the U.S. Supreme Court found that Google’s copying of Oracle code was fair use, puttin...

Immigration Documents
March/April Immigration Updates Employers Need to Know

April 9, 2021 | Publications

The attorneys at Frost Brown Todd are here to summarize the most relevant and impactful immigration ...

A hand is holding a fanned-out stack of US dollar bills.
Ohio Tax Talk: Ensuring A Nonprofit’s Property Tax Exemption

April 9, 2021 | Blogs

Like the federal government and other states, Ohio grants nonprofit organizations the benefit of cer...

A healthcare professional is examining a digital tablet x-ray with a blurred hospital corridor in the background.
COBRA Subsidy Effects on Severance Programs and Employee Separations

April 9, 2021 | Publications

The American Rescue Plan Act of 2021 (ARPA) was signed into law on March 11, 2021. The ARPA, among o...

Cannabis leaves and buds are spread over several U.S. hundred dollar bills.
Webinar: Key Banking and Credit Card Processing Issues All Hemp Businesses Must Get Right

April 6, 2021 | Blogs

Hemp and CBD businesses continue to face challenges with banking, credit card processing and other f...

A financial market graph is overlaid on a close-up of Benjamin Franklin's face from the U.S. $100 bill.
Change Please: A Tax Practitioner’s Guide to F Reorganizations

April 5, 2021 | Blogs

The choice of entity decision is a critical step in every company’s life cycle. At its onset, a bu...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 64: The Two Faces of Browsers and Our Privacy Options

April 2, 2021 | Blogs

Janus was the Roman god of doors, gates, and transitions. He needed two faces to look in both direct...

FBT logo on dark blue placeholder image
Blockchain Smart Contracts: Changing the Way Business is Done Today

April 1, 2021 | Blogs

Your vendor wants to use A Blockchain “Smart Contract” for the transaction. Now what? At a glanc...

Two surgical masks are placed on top of numerous U.S. dollar bills.
IRS Announcement 2021-7: PPE as Qualified Medical Expense

April 1, 2021 | Blogs

In Announcement 2021-7 issued on March 26, 2021, the IRS announced that amounts paid for personal pr...

A red car is speeding down a road with motion blur effect suggesting high speed, under a sunny sky.
U.S. Supreme Court Clarifies Personal Jurisdiction (Again)

March 30, 2021 | Publications

On March 25, the United States Supreme Court issued a decision in Ford Motor Co. v. Montana Eighth ...

A modern data center with rows of server racks and blue LED lights.
Kentucky Poised To Be National Cryptomining Leader With New Tax Legislation

March 29, 2021 | Blogs

Kentucky has long been considered a national leader in the manufacturing industry given its low cost...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 63: Your Face, Time to Scrub?

March 25, 2021 | Blogs

Facial recognition. It’s a hot topic. Targeting, misidentification, and doxing – the dangers...

A tablet displaying colorful charts and graphs is lying next to printed data reports and a spiral-bound notebook on a white surface.
Exploring the Benefits of the Corporate Freeze Transaction

March 24, 2021 | Blogs

Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...

FBT logo on dark blue placeholder image
CCPA vs. CPRA: What Has Changed and How Can Businesses Prepare?

March 22, 2021 | Publications

The California Consumer Privacy Act (CCPA) came into effect on January 1, 2020, to regulate the data...

A stethoscope is laid over a wooden surface surrounded by transparent human figure cutouts.
The Return of COBRA Subsidies: Flashbacks of 2009

March 19, 2021 | Publications

The $1.9 trillion American Rescue Plan Act of 2021 (“Act”) was signed into law by President Joe ...

A digital representation of a blockchain network with interconnected nodes and data blocks against a dark background, symbolizing a decentralized and secure ledger technology.
Blockchain and Art Provenance: Five Data Privacy Challenges

March 18, 2021 | Blogs

Distributed ledger technologies (DLTs) are becoming more prominent with applications across supply c...

A gavel rests atop a closed book on a flat surface.
Sixth Circuit applies Reed v. Town of Gilbert to offsite commercial billboard advertising adult book...

March 17, 2021 | Publications

The U.S. Supreme Court’s decision in Reed v. Town of Gilbert, Ariz., 576 U.S. 155, 135 S.Ct. 2218 ...

West Virginia State Laws
West Virginia Governor’s Proposed Personal Income Tax Reduction

March 17, 2021 | Blogs

In his 2021 State of the State Address, West Virginia Governor Jim Justice proposed a repeal of the ...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky Tax Talk: Important Bills To Watch This Session

March 17, 2021 | Blogs

With a shorter than usual legislative session, an outstanding budget for the 2022 fiscal year, and s...

A healthcare professional is dressed in surgical scrubs, a mask, and protective eyewear while tying a cap behind their head.
Key Definitions for New Stark Law Exceptions and Anti-Kickback Statute Safe Harbors for Value-Based...

March 16, 2021 | Blogs

As the health care industry continues to integrate, providers and health care professionals are chal...

A digitally generated tunnel with blue walls featuring binary code and a yellow dividing line on the floor leading towards a bright light at the end.
Data Use and Monetization Strategies in the Automotive Sector

March 15, 2021 | Publications

The automotive industry continues to evolve, especially in how intellectual property is developed an...

A stately capitol building with a dome and classical architecture stands under a blue sky with scattered clouds.
Indiana General Assembly Passes COVID-19 Immunity Protections

March 11, 2021 | Publications

Providing protections to businesses against COVID-19 lawsuits was a top priority for the Indiana Gen...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
IRS Finalizes Its Section 1061 Carried Interest Regulations

March 10, 2021 | Blogs

On January 13, 2021, the IRS posted final Treasury Regulations for Section 1061 of the Internal Reve...

A compass is lying on top of financial documents with numerical data.
Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests

March 10, 2021 | Blogs

Hedge fund, private equity and real estate professionals are often compensated through the grant of ...

Hands are interacting with a futuristic digital interface showing healthcare and medical symbols and data visualizations.
New HIPAA Proposed Rule Expands Consumer Rights Over PHI

March 10, 2021 | Blogs

The Department of Health and Human Services (HHS) issued a Notice of Proposed Rulemaking (the “NPR...

A person uses a smartphone with various finance-related icons floating around it, suggesting online banking.
New Mandatory Electronic Filing in Kentucky – Benefit or Burden?

March 5, 2021 | Blogs

In the wake of the COVID-19 pandemic, many businesses and government agencies have made changes to a...

The Texas state flag, featuring a single white star on a blue vertical stripe next to horizontal white and red stripes, is shown flying against a clear blue sky.
Texas Ends Mask Mandate and Most COVID-Related Restrictions

March 4, 2021 | Coronavirus Response Team

On March 2, 2021, Texas Governor Greg Abbott issued Executive Order GA-34, which lifts most of his p...

A stethoscope rests on an open laptop keyboard.
Business Associate Liability Under HIPAA

March 1, 2021 | Blogs

*This article was originally published by OneTrust DataGuidance in January 2020.  The Health Insura...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?

February 22, 2021 | Blogs

Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...

Individuals are engaged in a business meeting, with one person pointing at a document on a table scattered with various papers and reports.
Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...

February 19, 2021 | Blogs

Many M&A transactions are structured to include a rollover of some percentage of the target comp...

Ohio State USA 3D Render Topographic Map Blue Border
Ohio Proposes a Hospital Licensure System

February 19, 2021 | Blogs

In the first draft of the State of Ohio budget, Governor Mike DeWine has proposed that hospitals bec...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 62: TikTok and Privacy

February 17, 2021 | Blogs

Challenges from Europe and America On February 16, 2021 TikTok was sued in Europe for abusing consum...

A hand is using a red pen to mark a date on a calendar.
Employer Receives a Multiemployer (Union) Pension Plan Withdrawal Liability Assessment – What ...

February 12, 2021 | Blogs

This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
DOL Delays Regulations and Withdraws Previously Issued Guidance Documents

February 12, 2021 | Publications

During the past several presidential transitions, it has become a trend for the incoming administrat...

A stethoscope rests on top of several U.S. hundred-dollar bills.
New Stark Law and Anti-Kickback Statute Safe Harbors Promote Value-Based Arrangements

February 12, 2021 | Blogs

On November 20, 2020, the Centers for Medicare & Medicaid Services (CMS) and the Department of H...

A digital representation of a glowing, blue mouse cursor with a green light at its core, set against a dark background with a grid and floating green pixels.
Blockchain’s Hidden Power in the Supply Chain

February 11, 2021 | Publications

Blockchain technology, best known as the distributed ledger platform that powers Bitcoin and other c...

A green road sign with the word "RETIREMENT" on it against a cloudy sky backdrop.
“You’re Gonna Miss Me When I’m Gone:” Missing Participants – Employer Reti...

February 11, 2021 | Blogs

Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...

A calculator and a pen are placed on top of scattered IRS tax forms, including Form 1120 and 1120-L, with graphs in the background.
Ohio Tax Talk: Don’t Miss the Ohio Business Income Deduction

February 11, 2021 | Blogs

It’s that special time of year again, tax season. When it comes to filing income taxes, many taxpa...

An empty classroom with wooden walls, desks, and black chairs, illuminated by natural light from a window on the side.
Fifth Circuit’s Rejection of Lusardi and Sushan Approaches and the Establishment of New Standard i...

February 11, 2021 | Publications

In Swales v. KLLM Transp. Servs., L.L.C,[1] the Fifth Circuit outright rejected the traditional Lusa...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
Ransomware and Bitcoin – Tax Troubles?

February 10, 2021 | Blogs

Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...

US Citizen and Immigration Services
January/February Immigration Updates Employers Need to Know

February 10, 2021 | Publications

H-1B Fiscal Year (FY) 2022 Cap The U.S. Citizenship and Immigration Services (USCIS) recently announ...

Mountain Drilling Fracking Rig
Lucas v. Whyte: Seventh District Says Filings in Other Counties Are Not Title Transactions Under the...

February 8, 2021 | Publications

In its January 22, 2021 opinion in Lucas v. Whyte1, a 2-to-1 majority of the Court of Appeals of Oh...

Equal Employment Opportunity Commission (EEOC)
EEOC Issues Proposed Rule on Permitted Wellness Program Incentives

February 8, 2021 | Publications

On January 7, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) issued a proposed rule d...

A person is typing on a laptop while another person points at the screen, suggesting a collaborative working environment.
De-SPACing: Target Company Due Diligence

February 5, 2021 | Blogs

Your private company is considering selling itself to a special purpose acquisition company (SPAC), ...

Several chess pieces are arranged on a reflective surface, with a prominent king piece in focus and a bright, abstract background.
New Business Ventures and New Entities

February 5, 2021 | Publications

An expanding business achieves success through swift recognition of new opportunities. Many business...

Information Graphs Screen
Rational Controls to Minimize Veil Piercing

February 5, 2021 | Publications

Strong public policy supports the use of business entities such as corporations and LLCs in a wide v...

A blue semi-truck drives on a highway at sunset with a dramatic sky in the background.
Withdrawal of Department of Labor Opinion Letters on Implementation of Safety Measures and Reclassif...

February 5, 2021 | Publications

On January 26, 2021, the U.S. Department of Labor (DOL) withdrew a previously issued opinion letter,...

A tablet displaying colorful charts and graphs is lying next to printed data reports and a spiral-bound notebook on a white surface.
Best Practices for Fiduciary Review of ESOP Valuations

February 4, 2021 | Publications

The valuation of a private company’s stock is central to the operation of an employee stock owners...

A calculator rests on top of a notebook against a blue background.
New Year, New Rules: A Look at Recent and Critical Tax Changes for Nonprofits and IRS Enforcement Pr...

February 4, 2021 | Blogs

To say that 2020 was a year that brought about many changes would be an understatement, and many pan...

Several envelopes are labeled with "FINAL NOTICE" and "PAST DUE."
The Importance of Operational Procedures Whenever Statutory Notice is Required

February 4, 2021 | Blogs

A business’ routine and seemingly mundane operational practices can sometimes have material legal ...

A stack of colorful credit cards is spread out, displaying some of the card numbers.
Proposed Tennessee Bill to Remove Sales Tax in Calculation of Interchange Fees

January 29, 2021 | Blogs

In most cases, Tennessee merchants – and customers – pay processing fees on the total amount of ...

A wooden gavel rests on a stack of papers with a blurred backdrop of bookshelves.
Sixth Circuit Nixes Shortening the Statute of Limitations Period for ADA and ADEA Claims

January 29, 2021 | Publications

In Thompson v. Fresh Products, LLC, 2021 WL 139685 (6th Cir. 2021), the court held employers cannot ...

Private Equity
Rollover Equity Transactions 2021

January 28, 2021 | Blogs

During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...

A pair of eyeglasses sits on top of a face mask and blue medical gloves against an orange background.
FDA Permanently Exempts Seven Class I Gloves from 510(k) Premarket Notification Process

January 28, 2021 | Blogs

Update: As of April 16, 2021, it appears the FDA may be reversing course with respect to its prior e...

A series of fluctuating financial graphs and numerical data overlaying a dark background, likely representing stock market information.
Advanced Notice – COVID-Related Revenue Losses Further Incentivize States to Roll Out New Transfer...

January 28, 2021 | Blogs

Given the projected loss in tax revenue in 2020, and beyond, due to the COVID-19 pandemic, states ar...

Professionals are working and collaborating in a modern open-plan office space with cubicles and hanging lights.
The Corporate Transparency Act: Targeting Shell Companies for Money Laundering and Financial Crimes

January 28, 2021 | Blogs

A new requirement has been imposed upon businesses within the massive National Defense Authorization...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 61: How Not To Get Phished!

January 28, 2021 | Blogs

Data theft set new records in 2020. The major causes are not failures of equipment, software, or ser...

A pinpoint on a geometric diagram with lines radiating from the center.
Dealing With the Rollover of the Management Team’s Equity and Equity Rights in a Sale Transact...

January 27, 2021 | Blogs

A typical part of the sale of a business is the rollover of some equity by the target company’...

Digital representation of a stock market graph overlaid with virus particles.
Not COVID Friendly – Kentucky Disallowing Deductions for Expenses Covered by PPP Loans

January 22, 2021 | Blogs

When the federal government released its Paycheck Protection Program (PPP) in March 2020 as a part o...

A document labeled "SBA loan" is on a desk next to a pen, some notebooks, and a calculator.
Hotels Give the New Paycheck Protection Program 2 ½ Stars

January 22, 2021 | Coronavirus Response Team

December 27, 2020 saw the passage of the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and...

House keys with a keychain shaped like a house lie on a rustic wooden surface.
4% LIHTC Fix Helps Affordable Housing Industry

January 21, 2021 | Coronavirus Response Team

The affordable housing industry has used 4% Low-Income Housing Tax Credits (“4% Credits”) to fin...

Medical Cannabis Plant in a Puzzle
Webinar: Hemp/CBD Law 101

January 21, 2021 | Blogs

This webinar provides a primer on the ever-evolving state and federal laws and regulations concernin...

FBT logo on dark blue placeholder image
Navigating the 2021 Updates to Los Angeles County’s Eviction Moratorium During COVID-19

January 19, 2021 | Coronavirus Response Team

THE LOS ANGELES COUNTY EVICTION MORATORIUM – JANUARY 2021 The Los Angeles County (“County”) Ev...

Ohio statehouse building
Ohio Rolls Out the Transformational Mixed Use Development Insurance Premium Tax Credit

January 19, 2021 | Publications

On December 29, 2020, Ohio Governor Mike DeWine signed Senate Bill 39, creating a new tax credit app...

A magnifying glass is being held over a folder with papers, emphasizing scrutiny or examination.
In CASE You Missed It: Significant New Dispute-Resolution Process for Copyright Claims

January 15, 2021 | Publications

Changes to the Copyright Act were included in the recently passed “Consolidated Appropriations Act...

Financial Services Bank Building
Lessons About Reporting Consumer Credit Data from the CFPB’s Recent Santander Consent Order

January 15, 2021 | Publications

All banks should note the important guidance covering the consumer reporting data transmissions cont...

A sticky note with the word "JOBS" written on it is placed on top of a pile of U.S. hundred-dollar bills.
Employee Retention Tax Credit Expanded and Extended by New COVID-19 Stimulus: Does Your Business Qua...

January 15, 2021 | Blogs

The Coronavirus Aid, Relief and Economic Security (CARES Act), signed into law on March 27, establis...

A judge's gavel is positioned in front of an Ohio state flag.
“When Work Follows You Home” – Ohio Court Invalidates Law Prohibiting Unions From Picketing Pr...

January 15, 2021 | Publications

An Ohio appeals court has declared Ohio’s law prohibiting unions from supporting the picketing of ...

A group of individuals appears engaged in a discussion or meeting, with one person at the foreground looking at a whiteboard and others at tables with laptops and notebooks, suggesting a collaborative work environment.
Five Major Changes to Ohio’s Workplace Discrimination Laws

January 15, 2021 | Publications

The Ohio legislature has made significant changes to the laws governing Ohio employers in workplace ...

An aerial view of a highway interchange with lush greenery surrounding the roads.
The Ultimate Destination Rule – Keeping Ohio’s CAT in Check

January 15, 2021 | Blogs

Imagine that you are the chief financial officer of an aftermarket automotive parts company named Su...

Pile Of Books Isolated On White Background
What’s in the Longest Bill Congress Has Ever Passed? Employee Benefits Provisions in the Consolid...

January 13, 2021 | Blogs

At 5,593 pages, the Consolidated Appropriations Act, 2021 (“Act”) is the longest bill ever passe...

A stick figure is using a fishing rod to dangle a "Click Here!" sign in front of an angry laptop on a table.
Video: How Not To Get Phished!

January 12, 2021 | Blogs

Data theft set new records in 2020. The major causes are not failures of equipment, software, or ser...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
New and “Improved” Paycheck Protection Program (PPP) Reopens: Second Round Loans, Eligibility an...

January 11, 2021 | Coronavirus Response Team

The much anticipated and heavily politicized Economic Aid to Hard-Hit Small Businesses, Non-Profits,...

A blue-tinted map highlighting the state of Kentucky.
An Outlier? Kentucky DOR’s Trust Nexus Positions

January 11, 2021 | Blogs

Recently, Bloomberg Tax & Accounting released its 2020 Trust Nexus Survey gathering states’ va...

A lit drilling rig stands against a backdrop of rugged hills under a twilight sky.
West Virginia’s Malleable Approach to Taxation of Natural Gas

January 11, 2021 | Blogs

This article was originally published in Tax Notes. Since 2015, various natural gas producers have p...

A digital abstract background with blue binary code and yellow digital arrows indicating upward movement.
Who Killed the Privacy Shield?

January 8, 2021 | Publications

More than 5,300 companies in the United States used the EU-US Privacy Shield Framework for the tra...

A transparent world map overlays an image of a modern conference room with large windows.
December/January Immigration Updates Employers Need to Know

January 6, 2021 | Publications

Travel Ban Extension Presidential Proclamations 10014 and 10052, which suspended admission of certai...

A mask-wearing face is overlaid with graphs and virus illustrations.
DOL Updates FFCRA Guidance

January 6, 2021 | Coronavirus Response Team

On December 31, 2020, the Wage and Hour Division of the Department of Labor (DOL) updated its Family...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 60: Cyber Insurance, What it Does and Doesn’t Cover

January 5, 2021 | Blogs

As businesses move into 2021, what insurance can they have to limit cyber risk? What does cyber insu...

Featured image for posts
Transparency Enters A New Stage – Defense Act Anti-Laundering Provisions Now in Place

January 5, 2021 | Blogs

President Trump’s recent veto and the subsequent override aside, the National Defense Authorizatio...

A hand is holding a fanned-out stack of US dollar bills.
Tax Considerations for Employee Equity Incentive Compensation

January 4, 2021 | Blogs

For companies seeking to attract and retain key employees, there often comes a time when discussions...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
Selling Your Company – Consider a SPAC

January 4, 2021 | Blogs

Private equity funds seeking an exit strategy for their privately held portfolio companies need to c...

Gavel on Sounding Block
Ohio Supreme Court Shuts Down ODNR Ability to Nullify Surface Damage and Support Waivers

December 30, 2020 | Publications

In reversing the 10th District Court of Appeals1 and reinstating the trial court’s judgment, the O...

FBT logo on dark blue placeholder image
Webinar Recap: 2021 California Employment Law Update

December 29, 2020 | Publications

On Friday, December 18, 2020,  AlvaradoSmith employment lawyer Jonathan M. Werner presented Alvarad...

A person is holding a menu at a restaurant table.
New DOL Regulations Provide Clarity for Compensating Tipped Employees

December 23, 2020 | Publications

On December 22, 2020, the Department of Labor (DOL) announced a final rule amending the Fair Labor S...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 59: Taiwan, a Bridge for East-West Commerce?

December 22, 2020 | Blogs

Taiwan is one of the “Four Asian Tiger” economies. Its companies hold 66% of the world’s semic...

A legislative assembly hall with empty desks and a large chandelier overhead.
Kentucky Tax Talk: What’s On Next Year’s Legislative Agenda

December 22, 2020 | Blogs

State legislatures, like the rest of us, could never have predicted how 2020 would unfold. Kentucky ...

Mountain Drilling Fracking Rig
Gerrity v. Chervenak: Reasonableness Remains the Same

December 21, 2020 | Publications

Hot on the heels of West v. Bode, the other shoe in the world of Ohio oil and gas jurisprudence has...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 58: Personal Privacy and Community IT Systems

December 21, 2020 | Blogs

How a community can responsibly gather, process and use personal information to meet its needs and m...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
Federal Court Strikes Down H-1B Regulatory Changes

December 18, 2020 | Publications

As we previously reported, the U.S. Department of Labor (DOL) and the Department of Homeland Securit...

Two individuals are engaged in a handshake.
Frost Brown Todd Attorneys Close International Acquisition

December 17, 2020 | Experience

Frost Brown Todd (FBT) attorneys from across the firm’s 14 market footprint were lead counsel for ...

Two individuals are pulling back a curtain to reveal a green and vibrant cityscape behind a polluted, smoky environment.
Webinar: Environmental, Social and Corporate Governance (ESG) – Overview

December 15, 2020 | Blogs

In 2020, Environmental, Social and Corporate Governance (ESG) has become more important than ever. F...

Logistics And Transportation Of Container Cargo Ship And Cargo Plane With Working Crane Bridge In Shipyard At Sunrise, Logistic Import Export And Transport Industry Background
China’s New Export Control Law: An Overview

December 14, 2020 | Publications

On October 17, 2020, the Standing Committee of the 13th National People’s Congress promulgated the...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 57: Protecting Data Privacy Within Databases

December 4, 2020 | Blogs

Respecting individual privacy while achieving reliable databases. We all value privacy – at least ...

Natural Oil Refinery And Natural Gas Refinery
West v. Bode: Ohio Supreme Court Embraces a “Choose-Your-Own-Adventure” Regime of Mineral Abando...

December 4, 2020 | Publications

The first shoe in the world of Ohio oil and gas jurisprudence has dropped, with the Ohio Supreme Cou...

A close-up of a dictionary page showing the definition of the word "licence" with an alternative spelling "license."
Ohio Tax Talk: Taxpayer Protection Lessons from the Defender Security Decision

December 3, 2020 | Blogs

On Sept. 29, the Supreme Court of Ohio released its decision in Defender Security Co. v. McClain[1] ...

A person is writing in a notebook on a desk with a blurry background that suggests a bokeh effect typically associated with lights.
Ohio Governor Signs Bill Granting School Districts Additional Flexibility During the COVID-19 Pandem...

December 3, 2020 | Publications

Recently signed into law by Ohio Governor Mike DeWine, House Bill (HB) 404 grants important flexibil...

A person is holding a cardboard sign with the word "union" written on it in black marker.
The NLRB Under the Biden Administration

December 3, 2020 | Publications

With the election in the rearview mirror, it is time to brace for potential changes to the National ...

FBT logo on dark blue placeholder image
Webinar Recap: Coronavirus and AB685/SB1159: What Employers Need to Know

November 30, 2020 | Coronavirus Response Team

On Tuesday, November 24, 2020, AlvaradoSmith employment lawyer Jonathan M. Werner presented “C...

Large marble columns stand prominently with trees visible in the background.
Supreme Court Hears Oral Arguments on Latest ACA Case

November 30, 2020 | Blogs

On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...

Occupational Safety and Health Administration (OSHA)
OSHA Reiterates Stance on Cloth Face Coverings and PPE

November 25, 2020 | Coronavirus Response Team

In a statement released November 18, 2020, the Occupational Safety & Health Administration (OSHA...

US Citizen and Immigration Services
October/November Immigration Updates Employers Need to Know

November 24, 2020 | Publications

DHS Proposes Wage-Based Selection Process for H-1B Cap Petitions The Department of Homeland Security...

A magnifying glass focuses on a green paper figure among white paper figures, highlighting it.
At Last! – SEC Proposes Safe Harbors for Compensating Finders in Raising Capital

November 23, 2020 | Publications

On October 7, 2020, the U.S. Securities and Exchange Commission (SEC) approved a proposal that would...

A legislative assembly hall with empty desks and a large chandelier overhead.
Virtual Public Meetings are Here to Stay: Ohio Extends Open Meetings Act Exception into 2021

November 20, 2020 | Publications

The Open Meetings Act exception allowing public bodies in Ohio to hold virtual meetings and hearings...

A nighttime scene of an illuminated industrial complex with multiple structures and bright lights set against a dark blue sky.
West Virginia Supreme Court Decision Presents Sales Tax Refund Opportunities for Natural Resources C...

November 19, 2020 | Blogs

In Antero Resources Corporation v. Dale W. Steager, State Tax Commissioner of West Virginia, Case No...

A judge's gavel and a balance scale are presented on a desk, illuminated by natural light, suggesting a legal or judicial setting.
Sun Capital Won This One, But Pension Plan Withdrawal Liability Still Presents a “Risky Gambit” ...

November 18, 2020 | Blogs

A federal district court recently called investments in private companies that participate in a mult...

"The Question of Liability"
SURPRISE! You may be liable for union pension plan withdrawal liability

November 18, 2020 | Blogs

When a participating employer stops contributing to, or no longer has an obligation under a collecti...

A stethoscope lies on a graph paper with printed data next to a syringe and a digital tablet.
New Transparency in Pricing Rules Require Health Insurers to Disclose Health Care Cost and Cost-Shar...

November 16, 2020 | Blogs

On October 29, 2020, the Department of Health and Human Services, the Department of Labor, and the D...

A swirling vortex surrounded by numerous U.S. dollar bills.
“Tax Attributes” that Protect from Income Taxes as “Property”

November 13, 2020 | Blogs

Many small businesses are structured as pass-through entities for federal income tax purposes.[1] We...

California Privacy Act 2019
Proposition 24’s Impact: CCPA v. CPRA Comparison

November 9, 2020 | Blogs

With the passing of Proposition 24 in California, privacy rights are being amended again to close wh...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 56: Ransomware and Privacy

November 5, 2020 | Blogs

Ransomware – a sinister type of cyberattack that installs malware onto a computer system. Once...

Mountain Drilling Fracking Rig
Crum v. Yoder: No, the DMA Does Not Require You to Serve Notice of Abandonment on Your Own Address

November 4, 2020 | Publications

Ohio’s oil and gas community keenly awaits the Ohio Supreme Court’s decisions in Gerrity v. Cher...

The front facade of a building displays a sign reading "Internal Revenue Service."
PPP Loan Forgiveness Should Not Cause Discharge of Indebtedness Income or Generate a Form 1099-C

November 3, 2020 | Blogs

Bankers participating in the Paycheck Protection Program (PPP) must be aware of their reporting obli...

A graph featuring multiple line and bar charts with data points plotted on a blue background.
FDIC Issues Guidance Regarding Minority Depository Institution Investment

October 29, 2020 | Publications

Organizations looking for opportunities to serve America’s disadvantaged minority communities more...

A traditional courtroom with a judge's bench, witness stand, seating for the public, and American and state flags.
Being Unbiased is Everyone’s Job: Sixth Circuit Upholds Termination of Public Employee for Her Out...

October 29, 2020 | Publications

When and how public employers should respond to the out-of-work speech of public employees is a comp...

A hand holding a pen appears to be ticking a checkbox on a paper form.
Six Ways to Reduce Products Liability Claims in the Time of COVID

October 28, 2020 | Publications

Many companies across the U.S. are quickly modifying equipment and repurposing factories to produce ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 55: Differential Privacy and Academic Research

October 26, 2020 | Blogs

Science and knowledge advance through information gathered, organized, and analyzed. It is only thro...

A hundred-dollar bill partially submerged under waves of ocean water.
Section 1202 Tax Planning: Avoid Losing the Gain Exclusion!

October 26, 2020 | Blogs

Beware of Mixing Section 1202’s Version of Oil and Water – S Corporations and QSBS Our Section 1...

A silver car with a dented bumper is parked beside a road with a yellow dividing line.
Washington Insurance Commissioner Issues Cease & Desist to General Motors Regarding Extended Wa...

October 23, 2020 | Publications

Washington State Office of Commissioner of Insurance (OIC) has issued a Cease & Desist Order aga...

FBT logo on dark blue placeholder image
California Employers’ Obligations Ahead of Election Day 2020

October 22, 2020 | Publications

With Election Day, Tuesday, November 3, 2020, right around the corner, many California employers may...

A red "TAX" is surrounded by multiple white cards with black question marks on them.
Kentucky Tax Talk: What Appeals Board Reinstatement Means

October 21, 2020 | Blogs

This article was originally published in Law360 Tax Authority. On Aug. 31, Kentucky Gov. Andy Beshe...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
Government Delivers One-Two Punch to H-1Bs

October 20, 2020 | Publications

On October 8, the Department of Labor (DOL) and Department of Homeland Security (DHS) issued an Inte...

A close-up of a visa document shows intricate patterns and security features, including text and a portion of a photograph.
DHS Rule and H-1B Third Party Placement

October 20, 2020 | Publications

The Department of Homeland Security (DHS) recently released an interim final rule changing the frame...

Slow but stable investment or low fluctuate stock market concept, miniature figure tortoise walking on chalkboard with drawing green price line graph of stock market value.
2020: A Year of Uncertainty Resulting in an Ideal Time for Year-End Gifting

October 16, 2020 | Blogs

End of Year Landscape As we approach the end of 2020, several factors in this historic year signal a...

FBT logo on dark blue placeholder image
New CFRA Leave Requirements: Family Care and Medical Leave Will Soon Apply to Much Smaller Californi...

October 16, 2020 | Publications

What California Employers Need to Know: Significant amendments to the California Family Rights Act (...

A magnifying glass is being held over a folder with papers, emphasizing scrutiny or examination.
It’s Time to Update Your Accredited Investor Questionnaires

October 16, 2020 | Publications

The Securities and Exchange Commission (SEC) adopted final amendments to the definition of “accred...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
“We Don’t Bank Crypto” Isn’t Enough: Banks Need a Strategy for Cryptocurrency

October 12, 2020 | Blogs

At a recent industry conference, Financial Crimes Enforcement Network (FinCEN) director Kenneth Blan...

A stethoscope lies atop various charts and reports next to a digital tablet.
Work RVUs Up, Medicare Conversion Factor Down – How Will it Impact Your Organization?

October 7, 2020 | Blogs

In its 2021 proposed Medicare Physician Fee Schedule, the Centers for Medicare and Medicaid Services...

A document labeled "SBA loan" is on a desk next to a pen, some notebooks, and a calculator.
PPP Borrowers and Mergers & Acquisitions – New Requirements and Clarity from the SBA

October 6, 2020 | Coronavirus Response Team

The Small Business Administration (SBA) issued guidance on October 2, 2020 on when SBA approval is n...

A silver car with a dented bumper is parked beside a road with a yellow dividing line.
Ford v. Montana, et al.: Specific Jurisdiction’s Next Mile Marker

October 6, 2020 | Publications

Just three years after deciding Bristol-Myers Squibb Co. v. Superior Court of California, San Franci...

A person is interacting with a futuristic digital search interface projected in the air.
Your Business Should Care about Children’s Privacy

October 5, 2020 | Blogs

The current COVID-19 crisis has increased the importance of online services that provide access to h...

A wallet is wrapped with a chain and secured with a combination lock.
FinCEN Eliminates an Important BSA Exemption: Is Your Institution Impacted?

October 2, 2020 | Publications

For the first time, many credit unions, trust companies and other institutions will soon find themse...

A person filling out paperwork at desk, neck down
IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans, Qualified Birth and Adoptio...

October 2, 2020 | Blogs

In Notice 2020-68 (Notice), the Internal Revenue Service (IRS) provided guidance on several provisio...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 54: Contact Tracing Apps and Australia

October 1, 2020 | Blogs

The Impact on Privacy From a Digital Healthcare Initiative COVID-19 has changed the world in dramati...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 53: Brazil’s New Personal Data Privacy Law

September 25, 2020 | Blogs

Brazil’s General Personal Data Protection Law or “LGPD” entered into force on September 18, 20...

The front facade of a building displays a sign reading "Internal Revenue Service."
IRS Updates Retirement Plan Tax Notice for Participants

September 25, 2020 | Blogs

The IRS recently updated the tax notice, “Your Rollover Options,” which 401(k) and other qualifi...

A person works on a laptop at a table while two children draw on the floor nearby.
DOL Responds to NY Federal Court FFCRA Decision

September 23, 2020 | Coronavirus Response Team

As previously reported, on August 3, 2020, a New York District Court invalidated four parts of the ...

Saving And Pension Planning
DOL Guidance on Lifetime Income Illustrations: Coloring Within the Lines | Fiduciary Focus Series

September 22, 2020 | Publications

The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 included several life...

A blue-toned map highlighting the state of Texas with surrounding state borders visible.
Texas Governor Permits Most Businesses to Operate at 75% Capacity

September 22, 2020 | Coronavirus Response Team

On September 17, 2020, Texas Governor Greg Abbott issued two new executive orders modifying the limi...

Modern apartment buildings with vibrant facades are surrounded by neatly landscaped green spaces and pedestrian paths under a clear blue sky.
Ohio Tax Talk: Structuring And Defending Drop-Down LLCs

September 21, 2020 | Blogs

This article was originally published in Law360 Tax Authority. The drop-down LLC transaction has be...

An array of blue solar panels is in the foreground with a city skyline under a cloudy sky in the background.
Power Play – Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old...

September 18, 2020 | Blogs

Every state provides several state and local tax exemptions, credits, abatements and incentives for ...

Interlocking metal gears with the words "OLD WAY" and "NEW WAY" engraved on them, symbolizing change and progression.
Section 1202 and S Corporations

September 18, 2020 | Blogs

With the corporate tax rate reduced from 35% to 21%, we have experienced a heightened awareness that...

A torn piece of paper with the word "Employment" printed on it is prominently displayed.
COVID-19 Layoffs Can Cause Partial Retirement Plan Termination

September 17, 2020 | Coronavirus Response Team

The COVID-19 pandemic has caused nationwide “shelter-at-home” proclamations from state and local...

A silhouette of a person is working at a desk with multiple computer monitors displaying code or data in a dimly lit room with a blue hue.
Court Rules Misuse of Company Data Not Actionable under CFAA

September 11, 2020 | Publications

Imagine that just before resigning and going to work for a competitor, a group of your employees tak...

A person is analyzing a graph on a laptop screen in a laboratory environment.
CMS Issues Proposed Rule for Medicare Coverage of Breakthrough Medical Devices

September 8, 2020 | Publications

The Centers for Medicare and Medicaid (CMS) released a proposed rule on September 1 which would prov...

A wooden gavel is poised above a sounding block against a backdrop featuring a seal emblem.
What Was Old is New Again: Executive Order Reinstates Kentucky Board of Tax Appeals and Potential Bo...

September 4, 2020 | Blogs

On August 31, 2020, Governor Andy Beshear signed an Executive Order to restructure the Public Protec...

The front facade of a building displays a sign reading "Internal Revenue Service."
IRS Issues Payroll Tax Deferral Guidance to Clarify Employer Obligations

September 2, 2020 | Blogs

The Department of Treasury recently released guidance, Notice 2020-65, to clarify President Trump’...

A blue semi-truck drives on a highway at sunset with a dramatic sky in the background.
FMCSA Hours of Service Rules Changes Coming Soon

September 1, 2020 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration’s (FMCSA) revised hours of service regulations are...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 52: Data Brokers, How Our Personal Information Is Sold

September 1, 2020 | Blogs

Robo-calls, phishing, identity theft, ads we didn’t ask for – and worse. How does this happen? H...

Various tax forms, including a 1040 and a W-2, are displayed alongside a depiction of the Statue of Liberty.
Ohio Tax Talk: Rethinking The Work-From-Home Tax

August 31, 2020 | Blogs

Now more than ever, companies and organizations are evolving to allow employees to work from home. S...

A smartphone displaying a banking app lies on a laptop keyboard next to several credit cards.
Valuable Lessons to be Drawn from the CFPB’s TD Bank Overdraft Consent Order

August 31, 2020 | Blogs

On August 20, 2020, the Consumer Financial Protection Bureau (CFPB) and TD Bank, N.A. (“TD Bank”...

A person is filling out an unemployment benefits application form with a pen.
Kentucky Tax Talk: Companies May Have To Foot Unemployment Bill

August 27, 2020 | Blogs

This article was originally published in Law360 Tax Authority. Since Gov. Andy Beshear’s decl...

A blue-toned architectural wireframe sketch of a building displays the structural design and dimension lines.
States Focus on Commercial Mortgage Foreclosure Moratoriums

August 27, 2020 | Coronavirus Response Team

As COVID-19 related governmental orders continue to be implemented and extended across the U.S., som...

FBT logo on dark blue placeholder image
Evictions of Commercial and Residential Tenants Can Resume in California. Now What?

August 26, 2020 | Coronavirus Response Team

California courts will start hearing eviction lawsuits for commercial and residential properties on ...

FBT logo on dark blue placeholder image
Navigating California’s and Los Angeles County’s Eviction and Rent Increase Moratoriums Duri...

August 24, 2020 | Coronavirus Response Team

LATEST LOS ANGELES COUNTY UPDATE FOUND HERE: Navigating the 2021 Updates to Los Angeles County’s E...

Saving And Pension Planning
Lions, Tigers, Bears and CARES – Retirement Plan Compliance

August 20, 2020 | Blogs

The IRS has now answered many of the new questions raised after the Coronavirus Aid, Relief, and Eco...

A graphic of a yellow folder with documents and a shield with a lock, symbolizing data security or protected information.
HHS Seeks to Increase Transparency and Promote the Rule of Law in the Development and Maintenance of...

August 20, 2020 | Publications

On August 20, 2020, the U.S. Department of Health and Human Services (HHS) issued a proposed rule ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 51: Non-Personal Data – India Stakes a Claim on Own...

August 20, 2020 | Blogs

A July 2020 Indian Government Report calls for regulation of Non-Personal Data. Most data privacy la...

Several chess pieces are arranged on a reflective surface, with a prominent king piece in focus and a bright, abstract background.
Indiana DOR Stays Active With Guidance and Initiatives During Pandemic

August 14, 2020 | Blogs

Many areas of life have slowed down, and in some cases come to a complete halt, because of the COVID...

A green road sign with the word "RETIREMENT" on it against a cloudy sky backdrop.
IRS Provides Guidance on 2020 Waiver of Retirement Plan Required Minimum Distributions

August 13, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a relief package in response to ...

Piggy bank overflowing with money
Need to Change Safe Harbor Contributions in Your Safe Harbor 401(k) Plan During 2020? Timing is Ever...

August 13, 2020 | Blogs

As employers look for ways to reduce expenses or address cash flow issues, many are considering a re...

Several 100-dollar bills are fanned out, showing Benjamin Franklin's portrait.
U.S. LIBOR Cessation: How to Prepare

August 13, 2020 | Coronavirus Response Team

December 2021 is rapidly approaching, lenders and borrowers need to focus on their transition plans ...

Business Work Environment
IRS Allows Employees to Donate Paid Leave to Charity in 2020

August 11, 2020 | Blogs

In Notice 2020-46 (the “Notice”), the Internal Revenue Service (IRS) created a new avenue for em...

Professionals are working and collaborating in a modern open-plan office space with cubicles and hanging lights.
NY Federal Court Voids Certain FFCRA Regulations

August 11, 2020 | Publications

While unclear whether the decision applies outside of New York, a New York federal judge invalidated...

A modern mid-rise apartment building is surrounded by greenery and trees, with a curved road in the foreground.
New Information Regarding the Eviction Prevention COVID-19 Relief Fund for Louisville Metro Tenants ...

August 11, 2020 | Coronavirus Response Team

The Louisville-Jefferson County Metro Government (“Louisville Metro”) has recently provided a po...

FBT logo on dark blue placeholder image
California Bill to Enhance Insurance Coverage for Business Interruption Losses will Provide Financia...

August 10, 2020 | Coronavirus Response Team

Business Interruption Insurance policies cover financial losses resulting from interruptions to a bu...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 50 – Intersection Of Cloud Computing And Data Privacy

August 7, 2020 | Blogs

Cloud computing offers a business the prospect of efficiency and savings by improving data storage c...

An aerial view showcases a suburban neighborhood with a mix of houses and trees under a partly cloudy sky.
Ohio Supreme Court Clarifies the Requirements for Certain Expedited Annexations

August 6, 2020 | Publications

In a unanimous decision, the Ohio Supreme Court held that a territory to be annexed under an expedia...

A red-dominated screen displays fluctuating financial stock or market data with graphs and charts.
Dissecting Section 1202’s “Active Business” and “Qualified Trade or Business...

August 5, 2020 | Blogs

With the corporate federal income tax rate reduced from 35% to 21%, there is a renewed interest in c...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
A Fair Lending Request for Information from the Consumer Financial Protection Bureau

August 4, 2020 | Publications

On August 19, 2020, the comment period related to the fair lending request for information discussed...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
HOPE Act Aims to Provide Assistance to Commercial Real Estate Market

August 4, 2020 | Coronavirus Response Team

On July 29, 2020, Texas Congressman Van Taylor introduced the Helping Open Properties Endeavor Act o...

Two individuals are shaking hands over a table with documents and a digital tablet, suggesting a professional agreement or partnership.
DOL Reinstates Five-Part Test for Fiduciary Investment Advice | Fiduciary Focus Series

August 3, 2020 | Blogs

On June 29, 2020, the U.S. Department of Labor (DOL) proposed a new prohibited transaction exemption...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 49 – Hong Kong: What Impact of the National Security La...

July 31, 2020 | Blogs

On June 30, 2020 China enacted a National Security Law applicable in Hong Kong. The UK and USA gover...

Hemp and CBD products
Webinar: Are You Protecting Your Hemp and CBD-Related IP?

July 30, 2020 | Blogs

Given the lifted prohibition on hemp and CBD under the 2018 Farm Bill, there is currently a gold rus...

A modern laboratory setup with a microscope, computer monitor, and other scientific equipment on a clean desk.
Attention Ohio Laboratories! Act Fast For Involvement in Medical Marijuana Program

July 28, 2020 | Blogs

The Ohio Medical Marijuana Control Program (the “OMMCP”) is scheduled to accept new testing labo...

A person is using a tablet with a blurred colorful background.
Privacy Considerations During the Coronavirus Pandemic

July 27, 2020 | Blogs

 Be Smart The pandemic has forced many more employees to work from home. While working remotel...

Digital chainlinks, blockchain
Is the Crypto Camel’s Nose Under the Banker’s Tent With the OCC’s Interpretative Letter of Jul...

July 24, 2020 | Blogs

On July 22, 2020, the Office of the Comptroller of the Currency (“OCC”) released Interpretative ...

A wooden judge's gavel rests on its sound block on a dark wooden background, symbolizing law and authority.
When the Government Comes Knocking: Paycheck Protection Program and Preparing for Government Scrutin...

July 24, 2020 | Coronavirus Response Team

What do a reality TV star from Georgia, a Texas engineer, and two New England businessmen have in co...

Digital key unlocking code
Kentucky Continues Progress in Blockchain Technology and Smart Contracts

July 24, 2020 | Blogs

Effective July 15, 2020, Kentucky statutorily empowered its first “Blockchain Technology Working G...

A series of fluctuating financial graphs and numerical data overlaying a dark background, likely representing stock market information.
Federal Reserve Releases Additional Updates to the Main Street Lending Program FAQs

July 24, 2020 | Coronavirus Response Team

The Federal Reserve recently released a further revised version of the FAQs promulgated in connectio...

Employment Law Concept. Book And Gavel On A Desk.
NLRB Alters Standard on Abusive Conduct and Language in the Workplace

July 23, 2020 | Publications

The National Labor Relations Board (NLRB) recently modified its standard for dealing with abusive co...

A hand pointing to a stock market graph on a digital screen indicating financial analysis.
Department of Labor Guidance Opens New Opportunities for Participant-Directed Investment in Private ...

July 22, 2020 | Blogs

In a recent Information Letter (the “Letter”), the Department of Labor (DOL) clarified that defi...

A group of colleagues is having a meeting in a modern office space with large windows.
3 Steps to Improve Succession Planning in the Entire Organization

July 22, 2020 | Publications

For many organizations, risk management includes succession planning. One objective is to avoid or r...

Colorful silhouettes of masked people are layered against a dark background.
Wage & Hour Update and Implications | After COVID Webinar Series

July 22, 2020 | Coronavirus Response Team

Without question, the COVID-19 crisis has changed the American workplace, and many employers are lef...

A colorful, abstract graph displays fluctuating data points against a dark background, illuminated with vibrant colors and interconnected lines.
Comparing the Three Main Street Loan Facilities

July 22, 2020 | Coronavirus Response Team

The Main Street Lending Program is next in the Federal Reserve’s efforts to provide capital to b...

Uncover the Benefits
Eight Reasons to Have an Investment Policy Statement for Your Retirement Plan | Fiduciary Focus Seri...

July 21, 2020 | Blogs

A plan investment policy statement (IPS) is a written statement intended to provide a plan’s inves...

Three health insurance cards and a stethoscope lie on top of a medical billing statement.
New Proposed Rule Provides Flexibility For Grandfathered Group Health Plans

July 20, 2020 | Blogs

The Trump administration has just issued a new proposed rule which, if finalized, will provide great...

A person filling out paperwork at desk, neck down
DOL Updates FMLA Forms

July 17, 2020 | Publications

The Department of Labor (“DOL”) published revised “optional-use” FMLA forms. It maintains th...

A digital abstract background with blue binary code and yellow digital arrows indicating upward movement.
Schrems II: Privacy Unshielded

July 17, 2020 | Blogs

More than 5,300 companies in the United States using the EU-US Privacy Shield Framework for the tran...

Rolled-up US dollar bills are interspersed with blue spiky virus-like particles.
Congress Considers Additional Support for Tax-Exempt Issuers and State and Local Infrastructure Proj...

July 16, 2020 | Blogs

Two bills from the House of Representatives (H.R.2, the Moving Forward Act, and H.R.3967, the Munici...

Two storefronts, one with a red brick facade and the other with a light brown brick facade, are visible along a paved street.
Solutions for Delays in Unclaimed Property Reporting

July 16, 2020 | Blogs

Holders of unclaimed or abandoned property should familiarize themselves with their state’s proced...

A stethoscope lies on top of documents beside an open laptop with medical and financial graphs visible in the background.
Apply Now – New Provider Relief Funds for Medicaid and CHIP Providers

July 14, 2020 | Coronavirus Response Team

The IRS has recently issued FAQ guidance regarding the tax implications for providers who are the r...

A woman wearing a headset is using a computer to have a video call with an older man who appears on the screen.
A Primer for Kentucky’s Financial Institutions About Properly Handling Suspected Elder Financial A...

July 13, 2020 | Blogs

One of the most important areas for banks and credit unions to master is the handling of situations ...

A golden piggy bank is juxtaposed with a stethoscope against a green background, symbolically representing the concept of financial health or the costs associated with medical care.
Affordable Care Act Tax Refund Claim Looming

July 10, 2020 | Blogs

Since its inception, the Affordable Care Act (ACA), also known as Obamacare, has been challenged for...

Large marble columns stand prominently with trees visible in the background.
U.S. Supreme Court Broadens “Ministerial Exception” for Religious Employers

July 10, 2020 | Publications

In an opinion penned by Justice Alito, the U.S. Supreme Court expanded the ministerial exception, wh...

A transparent world map overlays an image of a modern conference room with large windows.
2020 Mid-Year Anti-Corruption Update

July 10, 2020 | Publications

US-FCPA Enforcement The first half of 2020 has been interesting to say the least. We started the yea...

Land For Sale Sign In Grassy Lot
Fonzi Gives Thumbs Down to Ohio DMA Search that Ignored Pennsylvania Records

July 8, 2020 | Publications

In its June 1, 2020 Fonzi v. Brown[1] decision, Ohio’s Seventh District Court of Appeals held that...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
Consumer Credit Reporting for Financial Institutions During the Coronavirus Emergency

July 8, 2020 | Coronavirus Response Team

The Consumer Financial Protection Bureau (CFPB) issued a Consumer Reporting FAQs Related to the CARE...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 48 – Colombia and Data Privacy

July 6, 2020 | Blogs

Colombia made personal privacy a fundamental right in its 1991 Constitution. A 2008 law protected pe...

A calculator rests on top of a notebook against a blue background.
The OCC’s CRA Final Rule: Performance Standards – Is Your Calculator Handy?

July 1, 2020 | Coronavirus Response Team

The Office of the Comptroller of the Currency’s (“OCC”) Community Reinvestment Act (“CRA”)...

A stack of documents with a pen on top rests on a wooden table in a warmly lit room, suggesting a workplace setting with a focus on the paperwork.
COVID-19: Buyer Considerations for M&A Due Diligence

July 1, 2020 | Blogs

Although some mergers and acquisitions (“M&A”) have paused in light of the uncertainty and e...

Stack of papers in front of computer
Security Interests for Sellers of Goods and Services and the Value of an Unperfected Security Inter...

July 1, 2020 | Blogs

Many of our clients who provide goods or services on credit[1] have a form sales contract that inclu...

A droplet of yellow liquid is suspended from a dropper above an open brown bottle.
Continued Hurdles for Trademarks in the CBD Industry

July 1, 2020 | Blogs

The U.S. Trademark Trial and Appeal Board (TTAB) just issued a precedential decision that will conti...

A modern mid-rise apartment building is surrounded by greenery and trees, with a curved road in the foreground.
Tools for Multifamily HUD Insured Loans in Light of COVID-19 – Part II

June 30, 2020 | Coronavirus Response Team

As the COVID-19 pandemic has continued throughout the United States, the U.S. Department of Housing ...

A bankruptcy petition form is being filled out.
Bankruptcy Courts Helping Individuals, Despite the Statute?

June 30, 2020 | Blogs

Two recent bankruptcy court cases remind counsel of the great importance of knowing the proclivities...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
Making the Most on the Sale of Your Business – An Owner’s Tax Considerations on Earnouts

June 29, 2020 | Blogs

As the economy starts to open, sellers of businesses are uniquely positioned to potentially capture ...

A skyline of a modern city with illuminated buildings reflected in a large body of water during twilight.
New Relief from COVID-19 for Louisville Metro Tenants & Landlords

June 29, 2020 | Coronavirus Response Team

Affordable housing property owners and landlords of certain low-income tenants in Louisville-Jeffers...

The Texas state flag, featuring a single white star on a blue vertical stripe next to horizontal white and red stripes, is shown flying against a clear blue sky.
Texas Governor Imposes New Restrictions and Pauses State Reopening

June 26, 2020 | Coronavirus Response Team

As the numbers of hospitalizations and positive COVID-19 cases continue to rise across Texas, Govern...

A digital illustration represents cybersecurity with a padlock symbol superimposed over a circuit board background with binary code and cybersecurity icons.
Understanding the CMMC’s New Regulatory Reality for Government Contractors

June 26, 2020 | Blogs

Every year approximately $600 billion, or 1% of the global gross domestic product, is lost through c...

A digital composite of architectural blueprints and 3D model buildings in a futuristic, holographic style.
Public-Private Partnerships in a Post-Pandemic World

June 24, 2020 | Coronavirus Response Team

While COVID-19 has forced many people and businesses to take a timeout from their everyday activitie...

A close-up of a visa document shows intricate patterns and security features, including text and a portion of a photograph.
President Trump Suspends Admission of Certain Temporary Workers to U.S.

June 24, 2020 | Publications

President Donald Trump signed an executive order late Monday, June 22, suspending admission of certa...

A person filling out paperwork at desk, neck down
How Turbulent Times Might Impact Executive Contracts and Compensation

June 24, 2020 | Coronavirus Response Team

Executive employment contracts and compensation have been more heavily scrutinized for the last coup...

A detailed map of the state of Texas showing major cities and surrounding areas.
Dallas County Requires Health and Safety Policies for All Commercial Entities

June 22, 2020 | Coronavirus Response Team

On June 19, 2020, Dallas County implemented a new Order requiring all commercial entities within the...

Technology, Data Privacy Concept
Opportunity Zone Rule Changes Due to COVID-19

June 22, 2020 | Blogs

In response to the ongoing COVID-19 pandemic, the Internal Revenue Service (“IRS”) recently issu...

A woman wearing a headset is using a computer to have a video call with an older man who appears on the screen.
Kentucky Tax Talk: Pandemic Raises Telecommuting Issues

June 22, 2020 | Blogs

This article was originally published in Law360 Tax Authority. All employers, whether private corpor...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
Supreme Court Blocks Trump Administration’s Bid to End DACA

June 19, 2020 | Publications

On June 18, the U.S. Supreme Court issued a decision blocking the Trump administration’s attempt t...

Education Chalkboard Apple
Supreme Court Decision Prohibiting LGBTQ Discrimination in Employment Could Have Important Implicati...

June 19, 2020 | Publications

Recently, the Supreme Court in Bostock v. Clayton held that discrimination in employment based on an...

A question mark made of dollar bills stands on a wooden surface against a blue background.
SBA Issues New Forgiveness Applications (and You Don’t Need to Wait Until After December 31 to App...

June 18, 2020 | Coronavirus Response Team

On June 16, 2020, the Small Business Administration (“SBA”) issued a revised Paycheck Protection...

A warmly lit pendant lamp hangs above a bar counter lined with various bottles of alcohol against a red backdrop.
Modernization of Labeling and Advertising Regulations on Alcoholic Beverages

June 16, 2020 | Publications

The Alcohol and Tobacco Tax and Trade Bureau (“TTB”) has modernized labeling and advertising reg...

Rainbow flags are waving in front of a series of beige buildings.
Supreme Court Rules LGBTQ Employees Are Protected Under Title VII

June 15, 2020 | Diversity, Equity, Inclusion & Belonging

In a landmark decision, Bostock v. Clayton County, Georgia, the United States Supreme Court held tod...

Stack of papers in front of computer
Don’t Leave Eligible FFCRA Tax Credits on the Table

June 12, 2020 | Coronavirus Response Team

Proper Calculation of Qualified Health Plan Expenses Eligible for Sick and Family Medical Leave Tax ...

Large marble columns stand prominently with trees visible in the background.
Ohio Legislature Considers Business Immunity from COVID-19 Lawsuits

June 12, 2020 | Coronavirus Response Team

As COVID-19 deaths and cases continue to rise, the Ohio House and the Senate are working along paral...

Colorful silhouettes of masked people are layered against a dark background.
How to Make a Deal | After COVID Webinar Series

June 11, 2020 | Blogs

As the M&A market begins to resume activity, what are the key areas for attention as transaction...

Vehicles captured in motion blur travel along a multi-lane road with marked lanes and a central barrier with shrubbery.
FMCSA Issues Waiver on Pre-Employment Drug and Alcohol Testing

June 10, 2020 | Coronavirus Response Team

In an effort to aid motor carriers recovering from the economic impact of the COVID-19 public health...

State Capitol Building Charleston, West Virginia, USA
West Virginia Primary Election Leads to Surprising Results

June 10, 2020 | Publications

West Virginia held its primary elections on June 9, 2020. The results will be unofficial until the ...

A swirling vortex surrounded by numerous U.S. dollar bills.
Federal Reserve Further Modifies Eligibility for Municipal Liquidity Facility

June 10, 2020 | Coronavirus Response Team

The Federal Reserve expanded the Municipal Liquidity Facility (MLF) eligibility criteria on June 3, ...

Colorful silhouettes of masked people are layered against a dark background.
Employment Litigation | After COVID Webinar Series

June 10, 2020 | Coronavirus Response Team

Bracing for Future Litigation: What to Expect and How to Prepare As businesses face re-opening decis...

A conceptual illustration featuring energy infrastructure and financial graphs.
Ohio Bona Fide Prospective Purchaser Defense is Here

June 10, 2020 | Publications

Amended House Bill 168 was recently enacted, which amends Revised Code Sections 3746.02 and 3746.05 ...

A fluctuating stock market graph with red and green candlestick patterns.
Federal Reserve Announces Expansion of Main Street Lending Program

June 10, 2020 | Coronavirus Response Team

The Main Street Lending Program (“Program”) was designed to support small and medium-sized busin...

The Texas state flag, featuring a single white star on a blue vertical stripe next to horizontal white and red stripes, is shown flying against a clear blue sky.
FBT COVID-19 Team: Texas Governor Orders “Phase III” of State Reopening

June 9, 2020 | Coronavirus Response Team

On June 3, 2020, Governor Greg Abbott ordered the “Phase III” reopening of the Texas economy in ...

Two graduation caps with tassels are visible from behind.
Colleges Face More COVID 19-Related Damage: Student Class Actions Seeking Refunds

June 8, 2020 | Coronavirus Response Team

A Wave of Class Action Litigation Along with other novel and difficult COVID 19-related issues facin...

A series of fluctuating financial graphs and numerical data overlaying a dark background, likely representing stock market information.
The OCC’s CRA Final Rule: What is a Qualifying Activity?

June 8, 2020 | Blogs

The Office of the Comptroller of the Currency (“OCC”) issued a Community Reinvestment Act (“CR...

Several 100-dollar bills are placed on top of documents that appear to be U.S. Treasury checks.
Main Street Lending Program “Very Close” to Operational

June 4, 2020 | Coronavirus Response Team

Senior officials from the Federal Reserve announced that the Main Street Lending Program (the “Pro...

A pen and a calculator are placed on top of several tax forms.
Congress Revises Paycheck Protection Program

June 4, 2020 | Coronavirus Response Team

On June 3, 2020, the U.S. Senate approved the legislation originally passed by the U.S. House of Rep...

California Privacy Act 2019
Final Proposed CCPA Regulations Submitted for Approval

June 4, 2020 | Blogs

On June 1, Attorney General Becerra submitted final proposed regulations to the California Consumer ...

colorful up close view of a camera lens
Right to report: Guidance for journalists covering protests

June 4, 2020 | Publications

A video from May 29, 2020, appears to show a Louisville Metro Police officer firing pepper bullets a...

Medical Cannabis Plant in a Puzzle
Hemp and CBD Class Actions

June 4, 2020 | Blogs

Early this year, plaintiffs’ lawyers filed seven nationwide class actions in California federal co...

A smartphone with a stylus pen signing a digital document on its screen against a light blue background.
Saving the Trees: DOL Issues Final Electronic Disclosure Rule

June 3, 2020 | Publications

On May 21, 2020, the Department of Labor (DOL) issued the final rule on the new electronic disclosur...

A digital screen displays a series of alphanumeric codes along with the words "Data Breach" and "Cyber Attack" in a high-contrast, blue and orange color scheme, suggesting a security breach or hacking incident.
What’s in your report? Disclosure of forensic reports after a data breach

June 3, 2020 | Blogs

A federal district court in In re: Capital One Customer Data Security Breach Litigation recently ...

A stack of colorful credit cards is spread out, displaying some of the card numbers.
Not Challenged by the Paycheck Protection Program Yet? Lenders Meet Your Additional Expectations

June 2, 2020 | Coronavirus Response Team

Since late March, lending institutions have been directing their resources and attention to issuing ...

A pinpoint on a geometric diagram with lines radiating from the center.
Not Registered in All States You Operate – What’s the Big Deal? Sometimes it Can Be.

June 2, 2020 | Blogs

This article was originally published in Thomson Reuters Journal of Multistate Taxation and Incentiv...

A row of individuals sits while holding folders or engaging with their phones.
Ohio Tax Talk: Unemployment Ruling May Offer M&A Savings

June 2, 2020 | Blogs

As with many things in life and business, timing is important. The same was true with regards to the...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
Tax Implications of COVID-19 Telecommuting in Kentucky and its Border States

June 1, 2020 | Coronavirus Response Team

As states continue to enforce and extend stay-at-home executive orders, and many businesses opt to a...

A document labeled "SBA loan" is on a desk next to a pen, some notebooks, and a calculator.
U.S. House Passes Bill to Revise Paycheck Protection Program

May 29, 2020 | Coronavirus Response Team

The U.S. House of Representatives voted overwhelmingly on Thursday, May 28 to pass a bill aimed at m...

A document labeled "Paycheck Protection Program Covid-19" is partially visible with money in the background.
Borrowers Beware! SBA’s PPP Loan Review Process Released

May 29, 2020 | Coronavirus Response Team

This is part of our “Preparing for an SBA PPP Audit Series,” which is aimed at providing inf...

A hundred-dollar bill partially submerged under waves of ocean water.
M&A Insights for the New World

May 29, 2020 | Coronavirus Response Team

The restrictions enacted to combat the COVID-19 pandemic have resulted in a significant setback to t...

A solitary tree stands at the center of a grassy continent, juxtaposed with an encircling urban skyline against a backdrop of a clear sky with fluffy clouds.
Property Assessed Clean Energy (PACE) Financing Projects

May 29, 2020 | Blogs

What is PACE financing? Property Assessed Clean Energy (PACE) financing, also called EPAD (Energy Pr...

A stack of books with various colored covers is set against a blurred background.
Sixth Circuit Recognizes a Fundamental Right to a Basic Minimum Education

May 28, 2020 | Publications

The U.S Sixth Circuit Court of Appeals, in Gary B. v. Whitmer, recently held that children have a fu...

Colorful silhouettes of masked people are layered against a dark background.
Advantages of International Arbitration | After COVID Webinar Series

May 28, 2020 | Coronavirus Response Team

Protecting and Defending Your Business Through International Arbitration Join our upcoming webinar o...

A blue semi-truck drives on a highway at sunset with a dramatic sky in the background.
FMCSA Expands Remote Safety Compliance Reviews

May 27, 2020 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration (FMCSA) has issued guidance on its intent to expand ...

Multiple hands are holding up US dollar bills against a light blue background.
Federal Reserve Announces Term Asset-Backed Securities Loan Facility Details

May 27, 2020 | Coronavirus Response Team

On May 12, 2020, the Federal Reserve released a revised term sheet and FAQ’s for the Term Asset-Ba...

A loan agreement document on a clipboard is placed next to a calculator.
The OCC’s CRA Final Rule: Where Do You Fall and When Must You Comply?

May 27, 2020 | Publications

The Office of the Comptroller of the Currency (OCC) adopted a Final Rule[i] on May 20, 2020, with th...

A stack of hundred-dollar bills is partially covered by a blue surgical mask.
IRS Provides 125 Plan and Flexible Spending Account Relief in Response to COVID-19

May 27, 2020 | Blogs

The Internal Revenue Service (IRS) released Notices 2020-29 and 2020-33 (Notices) on May 12, 2020. T...

A person wearing a face mask and carrying a patterned bag is talking on the phone while standing at a crosswalk on a city street.
OSHA Updates COVID-19 Recordkeeping Requirements and Enforcement Policy

May 26, 2020 | Coronavirus Response Team

All Employers Now Required to Make Work-Relatedness Assessments Beginning May 26, 2020, the Occupati...

hemp CBD legal
Frost Brown Todd Earns Dismissal in Hemp Lawsuit

May 26, 2020 | Blogs

Colorado-based Elixinol cleared of manufacturing misleading products A team of Frost Brown Todd (FBT...

Two individuals wearing hard hats and high-visibility vests are examining a document at a construction site.
Prepare for a Post-Pandemic World by Reviewing and Improving Your Company’s Inspection Procedures

May 22, 2020 | Coronavirus Response Team

Shutdown and stay-at-home orders brought on by the pandemic caused the level of inspections by state...

A portrait of Benjamin Franklin on a one hundred dollar bill is depicted wearing a face mask.
Federal Reserve Announces Municipal Liquidity Facility Now Operational

May 21, 2020 | Coronavirus Response Team

The Federal Reserve recently announced that it’s Municipal Liquidity Facility (MLF) is taking ...

A person in a hazmat suit is collecting a water sample from a pond.
10 Takeaways for Developers After Publication of the New “WOTUS” Rule

May 21, 2020 | Publications

On April 21, 2020, the joint U.S. EPA/Army Corps’ (“the Agencies”) revised “waters of the U....

A blue-tinted map highlighting the state of Kentucky.
Reopening Kentucky: Phase 1

May 21, 2020 | Coronavirus Response Team

In April, Kentucky Governor Andy Beshear set forth seven benchmarks for reopening the state’s econ...

A map of Kentucky is displayed with a red pushpin marking a specific location.
Reopening Kentucky: Phase 2

May 21, 2020 | Coronavirus Response Team

Kentucky Governor Andy Beshear has started to announce some of the sectors that he hopes to reopen a...

A network of blue neon-lit paths connect symbols representing folders and documents, illustrating a digital file management or data network concept.
Data Breaches in Latin America

May 21, 2020 | Blogs

Often seen as a region with a common language and similar cultural traditions, Latin America is, in ...

FBT logo on dark blue placeholder image
Federal, California, and Los Angeles Region Moratoriums on Evictions, Rent Increases, and Mortgage F...

May 21, 2020 | Coronavirus Response Team

This client alert provides an overview of the eviction, mortgage foreclosure, and rent increase mora...

A row of storefronts with large display windows and colorful upper facades.
Landlords, Loan Documents and Tenant Bankruptcies: Commercial Real Estate Finance COVID-19 Impact Se...

May 20, 2020 | Coronavirus Response Team

This is part of our Commercial Real Estate Finance COVID-19 Impact Series, which is aimed at providi...

"1040 Form, IRS Tax Audit"
Preparing for an SBA PPP Audit: What are the Risks?

May 20, 2020 | Coronavirus Response Team

Borrowers who received Paycheck Protection Program (“PPP”) loans of less than $2 million are dee...

A wooden gavel is poised above a sounding block against a backdrop featuring a seal emblem.
Kentucky Federal Court Halts Prohibition on In-Person Religious Services

May 20, 2020 | Coronavirus Response Team

On Friday, May 8, a federal district judge in the Eastern District of Kentucky issued a temporary re...

A blue-toned map highlighting the state of Texas with surrounding state borders visible.
FBT COVID-19 Team: Texas Governor Orders “Phase Two” of Texas Reopening

May 20, 2020 | Coronavirus Response Team

On May 18, 2020, Texas Governor Greg Abbott ordered the “Phase Two” reopening of the Texas econo...

FBT logo on dark blue placeholder image
SBA Releases Paycheck Protection Program Loan Forgiveness Application and Instructions

May 20, 2020 | Coronavirus Response Team

The Small Business Administration and Department of Treasury have released the Paycheck Protection P...

A couple sits on a couch having a video call on a tablet with a smiling woman.
Nursing Homes Should Brace for Additional COVID-19 Regulations, Surveys, and Oversight

May 19, 2020 | Blogs

In response to the large number of adverse outcomes at nursing homes across the U.S., the Center for...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
Recapitalizations Involving Qualified Small Business Stock

May 19, 2020 | Blogs

Navigating through recapitalizations, reorganizations, stock splits, reverse stock splits, tax free ...

A person in a business suit is pointing at a holographic projection of a heartbeat pulse line chart.
Preparing for an SBA PPP Audit: Eligibility and Loan Amount Compliance Issues

May 19, 2020 | Coronavirus Response Team

UPDATE (5/19/20):  This article has been updated to include the Interim Final Rule published on May...

Two surgical masks are placed on top of numerous U.S. dollar bills.
CMS Releases Notice of Benefit and Payment Parameters for 2021

May 18, 2020 | Coronavirus Response Team

On May 14, 2020, the Centers for Medicare and Medicaid Services (“CMS”) released the final Notic...

FBT logo on dark blue placeholder image
Q&A for Commercial Landlords and Tenants: Tips on Negotiating Leases & Addressing Lender I...

May 18, 2020 | Coronavirus Response Team

Landlords and tenants need help restructuring lease agreements to preserve their legal rights and ob...

A graph featuring multiple line and bar charts with data points plotted on a blue background.
Insurance Rates Rising; Limits Lowering: What to Do?

May 18, 2020 | Coronavirus Response Team

Premiums for commercial insurance were already on the rise before the onset of the COVID-19 pandemic...

A healthcare worker in full protective gear is conducting a coronavirus test on a seated individual in a designated triage bay.
HHS Waives HIPAA Requirements for Community-Based Testing Sites

May 18, 2020 | Blogs

The Department of Health and Human Services (“HHS”) recently released a notification of enforcem...

A row of colorful suburban townhouses with front porches and a landscaped pathway under a partly cloudy sky.
LIHTC Compliance and the Material Impacts of COVID-19

May 15, 2020 | Coronavirus Response Team

COVID-19 and the related stay-at-home orders issued by most states have created unprecedented uncert...

Vault Door
SBA Issues New Safe Harbor for the Necessity Certification for Paycheck Protection Program Loans –...

May 14, 2020 | Coronavirus Response Team

On May 13, 2020, the Small Business Administration (SBA) issued FAQ #46 providing relief to those bo...

A construction site with multiple cranes and a scaffolding structure illuminated by bright sunlight.
Novel Approaches to Novel Challenges Facing the Development and Construction Industries

May 14, 2020 | Coronavirus Response Team

The coronavirus pandemic has impacted every business and level of our society. The development and c...

A plant sprouting from a pile of coins symbolizes growth or investment.
SEC Eases Rules for Crowdfunding to Assist COVID-19 Recovery

May 13, 2020 | Coronavirus Response Team

The U.S. Securities and Exchange Commission (SEC) issued temporary final rules on May 4, 2020 relaxi...

A desk calendar with pages turning, displaying dates.
FDA Deeming Regulations Deadline for Tobacco Industry Extended Again

May 13, 2020 | Coronavirus Response Team

Tobacco product manufacturers can now take a temporary sigh of relief after Judge Paul Grimm of the ...

A person with curly hair and glasses appears stressed while looking at documents next to a laptop, a cup, and a glass of orange juice in a kitchen setting.
COVID-19 Caused Bankruptcies: A Focus On “Personal” Debt

May 12, 2020 | Coronavirus Response Team

Americans are in an unemployment crisis due to COVID-19 business closings, and many are accruing deb...

A person is pointing at their wristwatch while wearing a dark sleeve.
Litigation Regarding the CARES Act’s Paycheck Protection Program

May 11, 2020 | Coronavirus Response Team

As businesses take advantage of the forgivable loans offered by the Paycheck Protection Program (“...

Several chess pieces are arranged on a reflective surface, with a prominent king piece in focus and a bright, abstract background.
SEC Releases Public Statement Encouraging Issuers to Provide COVID-19 Disclosures

May 11, 2020 | Coronavirus Response Team

On May 4, 2020, the Securities and Exchange Commission (SEC) chair and the director of the Office of...

A pill organizer contains a single compartment open with a substance that appears to be cannabis.
Cultivators and Processors Impacted Most by Proposed Ohio Medical Marijuana Rule Changes

May 11, 2020 | Blogs

The Ohio State Board of Pharmacy (the “Board”) has filed amended rule changes to the Ohio Medica...

A pink piggy bank is floating on a water surface.
Comparing Paycheck Protection Program and Emergency Economic Injury Disaster Loan Options for Small ...

May 11, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) has authorized significant funds ...

FBT logo on dark blue placeholder image
Main Street Lending Program Adds Third Loan Program: The Main Street Priority Loan

May 8, 2020 | Coronavirus Response Team

The Federal Reserve announced it is expanding the Main Street Lending Program by offering businesses...

A silhouette of a person is working at a desk with multiple computer monitors displaying code or data in a dimly lit room with a blue hue.
Technology Agreement Lessons from COVID: Delivery and Acceptance

May 8, 2020 | Coronavirus Response Team

COVID-19 has left many with the feeling that the whole world has been turned upside down. While in m...

Blue virus-like structures are depicted against a white background.
Open COVID Pledge: Part 2 Making and Using the Pledge

May 8, 2020 | Coronavirus Response Team

Part 1 of this article introduced the Open COVID Pledge, and explained that intellectual property ri...

A blue-toned map highlighting the state of Texas with surrounding state borders visible.
FBT COVID-19 Team: Texas Governor Orders Phased Reopening (May 8 Update)

May 8, 2020 | Coronavirus Response Team

On May 5, 2020, Texas Governor Greg Abbott issued a new executive order continuing the reopening of ...

A transparent world map overlays an image of a modern conference room with large windows.
An Introduction to the Use of Blocker Corporations in M&A Transactions

May 8, 2020 | Blogs

In an earlier article titled “Rollover Equity Transactions 2019,” we discussed the vario...

FBT logo on dark blue placeholder image
A Month of Sundays: What exactly is a “Business Day” These Days?

May 8, 2020 | Coronavirus Response Team

All contracts have deadlines. Frequently those are calculated as a specified number of “business d...

Three health insurance cards and a stethoscope lie on top of a medical billing statement.
DOL and IRS issue COVID-19 Benefit Plan Rules, COBRA Deadline Extensions and Updated Model COBRA For...

May 7, 2020 | Blogs

Employers, insurers and benefit plan vendors are all impacted by new guidance issued by the Departme...

Blue virus-like structures are depicted against a white background.
Open COVID Pledge: Part 1 Introduction

May 7, 2020 | Coronavirus Response Team

In this new era of closed offices, closed restaurants, and home deliveries left at front doors, the ...

An aerial view showcases a suburban neighborhood with a mix of houses and trees under a partly cloudy sky.
Pennsylvania Bill Would Grant Waiver to Residential Real Estate Industry

May 7, 2020 | Coronavirus Response Team

State responses to the COVID-19 pandemic have been characterized by shelter-in-place and business cl...

Two flags, one of the United States and one of Ohio, are flying in front of a tall building.
Ohio Senate Proposes Legislation to Distribute Coronavirus Relief Funding to Local Governments

May 6, 2020 | Coronavirus Response Team

Relief appears to be on the way for cities and townships across Ohio. On Wednesday, May 5, S.B. 310 ...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
Protecting Your IP During the Rapid Development of COVID-19 Tech Products

May 6, 2020 | Coronavirus Response Team

In this unfamiliar time, innovative solutions are being rapidly developed in the technology industry...

West Virginia State Laws
West Virginia Reopens Outpatient Health Care Services

May 6, 2020 | Blogs

West Virginia continues to gradually and safely reopen health care services. Governor Jim Justice fi...

A pushpin is placed on a map marking Columbus, Ohio, with surrounding states and cities labeled.
Ohio to Reopen with its Responsible RestartOhio Program

May 5, 2020 | Coronavirus Response Team

On April 27, Ohio Governor Mike DeWine announced his plan to reopen businesses in the State of Ohio....

Hands are interacting with a futuristic digital interface showing healthcare and medical symbols and data visualizations.
Consumers Regain Control of Health Care Data Through New Rule

May 4, 2020 | Blogs

Newly published federal rules will now give more power to consumers in controlling their personal he...

Rown of building facades in downtown Louisville, KY
The Current State of Hotel Owner Requests for Relief from Existing Lenders: Commercial Real Estate F...

May 1, 2020 | Coronavirus Response Team

This is part of our Commercial Real Estate Finance COVID-19 Impact Series, which is aimed at providi...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
Can Your Business Deduct Business Expenses Covered by a PPP Loan?

May 1, 2020 | Coronavirus Response Team

While the Paycheck Protection Program (PPP) created by the federal CARES Act in response to the COVI...

A stack of hundred-dollar bills is partially covered by a blue surgical mask.
$75 Billion More to Come to Health Care Providers – But To Whom and How Remains a Question

May 1, 2020 | Coronavirus Response Team

As most health care providers (and many of their patients) are aware, the CARES Act allocated $100 b...

FBT logo on dark blue placeholder image
Understanding California’s Price Gouging Laws: The Do’s & Don’ts of Price & Rent Inc...

April 30, 2020 | Coronavirus Response Team

During Covid-19, we saw businesses sell personal protective gear and household goods and services at...

A construction crane is lifting a dollar sign, with three additional dollar signs on the ground beside it.
Solutions to Governmental Unit Revenue Shortfalls

April 30, 2020 | Coronavirus Response Team

In the wake of COVID-19, many local governments find themselves facing unanticipated and potential r...

A calculator rests on top of a notebook against a blue background.
IRS Extends Deadlines for Plan Restatements

April 30, 2020 | Blogs

Due to the coronavirus pandemic, the Internal Revenue Service extended the restatement deadlines for...

Equal Employment Opportunity Commission (EEOC)
EEOC Updates COVID-19 Guidance

April 30, 2020 | Coronavirus Response Team

On April 24, 2020, the Equal Employment Opportunity Commission (EEOC) issued updated and comprehensi...

A map of Kentucky is displayed with a red pushpin marking a specific location.
Kentucky Begins Reopening Health Care Facilities

April 30, 2020 | Blogs

The Kentucky Cabinet for Health and Family Services issued an order April 27, 2020, allowing for cer...

A financial market graph is overlaid on a close-up of Benjamin Franklin's face from the U.S. $100 bill.
Federal Reserve Expands Credit Facility Aimed to Help State and Local Governments During COVID-19 Pa...

April 30, 2020 | Coronavirus Response Team

Overview The Federal Reserve announced that it was expanding the scope of the Municipal Liquidity Fa...

A close-up of credit cards placed on top of US currency bills.
CARES Act Provides Relief to Small Businesses: Does that Include Portfolio Companies?

April 30, 2020 | Blogs

Note: This article has been updated following Congress’ and President Trump’s approval on April ...

Vehicles captured in motion at night, creating streaks of light due to long exposure photography.
Vehicle Producers Granted Opportunity to Petition for Extra Time and Alternative Compliance Requirem...

April 29, 2020 | Publications

Auto industry members who have historically relied on duty-free treatment of imports among the U.S.,...

A red flag with a blue circle containing three white stars and a vertical blue stripe on the right edge.
Most Tennessee Counties Reopen as State Continues to Record New Highs for COVID-19 Cases

April 29, 2020 | Coronavirus Response Team

Restaurants across Tennessee welcomed their first dine-in visitors in weeks Monday, April 27, 2020, ...

Government KY State Capitol
Kentucky Tax Talk: Budget Focuses on Pandemic Relief

April 29, 2020 | Blogs

The commonwealth’s primary concerns have drastically changed since the start of the 2020 General A...

Sunlight filters through water, creating a pattern of light rays and bubbles.
Supreme Court Creates New Standard for Clean Water Act Jurisdiction Over Discharges to Groundwater

April 27, 2020 | Publications

On April 23, 2020, the U.S. Supreme Court issued its much-anticipated ruling in County of Maui v. Ha...

A close-up of credit cards placed on top of US currency bills.
ALERT – Paycheck Protection Program 2.0: New Rules and Additional Guidance as of April 26, 202...

April 27, 2020 | Coronavirus Response Team

While the additional Paycheck Protection Program (PPP) funding legislation approved by Congress Apri...

Medical personnel in scrubs and surgical masks are focused on a procedure under bright operating room lights.
Ohio Alert: Elective Procedures and Surgeries No Longer Postponed, but Risk Assessment Necessary

April 24, 2020 | Blogs

This will come as welcomed news to Ohio health care providers struggling financially during the COVI...

Slow but stable investment or low fluctuate stock market concept, miniature figure tortoise walking on chalkboard with drawing green price line graph of stock market value.
Navigating Convertible Notes During and After COVID-19

April 24, 2020 | Coronavirus Response Team

There are several ways startups raise funding – one of the most prevalent is a convertible note. A...

Shopping Center
Retail and Shopping Center Landlords: Commercial Real Estate Finance COVID-19 Impact Series

April 24, 2020 | Coronavirus Response Team

The ongoing COVID-19 pandemic continues to impact all areas of the economy, but retail shopping cent...

Several 100-dollar bills are placed on top of documents that appear to be U.S. Treasury checks.
Are you an existing SBA loan borrower? The SBA will subsidize your loan payments

April 23, 2020 | Coronavirus Response Team

On April 16, 2020, the U.S. Small Business Administration (SBA) issued a Procedural Notice answering...

A flag with a blue vertical stripe featuring a white star, alongside horizontal white and red stripes.
Texas Developments, Week of April 20, 2020

April 23, 2020 | Coronavirus Response Team

Frost Brown Todd’s Coronavirus Response Team continues to closely monitor state-by-state shelter-i...

A close-up of various immigration and travel stamps on a passport page.
President Trump Signs Executive Order Temporarily Suspending Immigration to the U.S.

April 23, 2020 | Coronavirus Response Team

President Donald Trump announced via twitter that he would sign an executive order suspending immigr...

FBT logo on dark blue placeholder image
No Delay to Enforcement of the California Consumer Privacy Act (CCPA) Despite COVID-19 Pandemic

April 23, 2020 | Coronavirus Response Team

Despite COVID-19 bringing many businesses to a grinding halt and pleas by a coalition of companies s...

A close-up of the West Virginia state flag featuring its seal with a red ribbon and its motto, amidst folds of wavy fabric.
West Virginia Plans to Reopen Starting with Elective Surgeries

April 23, 2020 | Blogs

West Virginia has a plan to start to reopen for business. Governor Jim Justice laid out this plan th...

A traditional balance scale with empty pans against a blue background.
When Your Vendor’s Lender Demands You Pay It Instead of Your Vendor

April 22, 2020 | Blogs

A commercial lender’s favorite collateral is often a borrower’s accounts receivable. This collat...

A gold piggy bank is being squeezed by a carpenter's vise with wooden handles.
Lender Liability: An Expected Post-Coronavirus Legacy?

April 22, 2020 | Blogs

Banks and their lawyers know that lender liability cases come in all shapes and sizes. One of the co...

A healthcare professional is examining a digital tablet x-ray with a blurred hospital corridor in the background.
Temporary Suspension of Enforcement of HIPAA’s Privacy & Security Requirements For Telehealth...

April 22, 2020 | Blogs

On April 21, 2020, the United States Secretary (the “Secretary”) for Health and Human Services (...

A portrait of Benjamin Franklin on a one hundred dollar bill is depicted wearing a face mask.
Additional Funding Coming to the Paycheck Protection Program and the EIDL Program

April 22, 2020 | Coronavirus Response Team

On April 24, 2020, President Trump signed the Paycheck Protection Program and Health Care Enhancemen...

Colorful silhouettes of masked people are layered against a dark background.
When Your Employees Return: The New “Business as Usual” | After COVID Webinar Series

April 22, 2020 | Coronavirus Response Team

It’s time to consider what will be the new “normal” when employees return to work and as compa...

A colorful financial graph displays a variety of fluctuating stock market trends and data on a screen.
Strategic Estate Planning Opportunities in a Low Interest Rate Environment

April 21, 2020 | Blogs

“When written in Chinese, the word crisis is composed of two characters – one represents danger ...

Big picture of finance, connecting the dots
SBA Issues Additional Guidance for Self-Employed Individuals and Clarifies Eligibility Requirements ...

April 21, 2020 | Coronavirus Response Team

On April 14, 2020, the U.S. Small Business Administration issued an Interim Final Rule providing add...

Several 100-dollar bills are fanned out, showing Benjamin Franklin's portrait.
Federal Reserve Announces New Credit Facility to Help State and Local Governments During COVID-19 Pa...

April 21, 2020 | Coronavirus Response Team

In an effort to support the flow of credit and liquidity to state and local governments during the C...

House keys with a keychain shaped like a house lie on a rustic wooden surface.
Tools for Multifamily HUD Insured Loans in Light of COVID-19

April 20, 2020 | Coronavirus Response Team

Like other areas of commercial lending, loans insured by the Department of Housing and Urban Develop...

A map of Kentucky is displayed with a red pushpin marking a specific location.
Kentucky Court Rejects Challenge to Restrictions on In-Person Religious Services

April 20, 2020 | Coronavirus Response Team

On Saturday, April 18, 2020, a federal district judge in Louisville, Kentucky, denied a request by t...

US Customs And Border Protection
Customs Postpones Duty Payments for 90 Days

April 20, 2020 | Coronavirus Response Team

U.S. Customs and Border Protection (CBP) issued formal notice to importers that it will postpone for...

A stethoscope lies on a graph paper with printed data next to a syringe and a digital tablet.
Guidance Specifically for Rural Health Clinics and Federally-Qualified Health Centers During the COV...

April 20, 2020 | Blogs

Rural health clinics (RHCs) and federally qualified health centers (FQHCs) are among the health care...

A Kentucky state flag is waving in front of a glass building.
Kentucky Unclaimed Property Reporting Extension During COVID-19 Emergency

April 20, 2020 | Coronavirus Response Team

The deadline of May 1, 2020, for insurance companies1 to report unclaimed property to the Kentucky S...

A pen and a calculator are placed on top of several tax forms.
CARES Act for Midsize to Large Businesses | Webinar

April 20, 2020 | Blogs

While the CARES Act offers significant benefits to business owners in hard-hit industries, this comp...

A pen and a calculator are placed on top of several tax forms.
CARES Act for Small Businesses | Webinar

April 20, 2020 | Blogs

While the CARES Act offers significant benefits to business owners in hard-hit industries, this comp...

Clean, renewable energy or electricity production tax credits and incentives, financial concept : Green energy symbols atop coin stack e.g solar panel, wind turbine, fuel cell battery and the word TAX
Let the Sunshine In: Solar Energy Tax Reduction

April 20, 2020 | Blogs

This article was originally published in Tax Notes. Before 2020, West Virginia provided no tax incen...

Immigration Documents
New I-9 Form Required for New Hires After April 30, 2020

April 17, 2020 | Publications

All United States employers are required to complete Form I-9 for each employee hired. U.S. Citizens...

A stethoscope is laid over a wooden surface surrounded by transparent human figure cutouts.
CMS Issues Interim Final Rule for Medicare and Medicaid Program Revisions in Response to COVID-19 Cr...

April 17, 2020 | Blogs

The Centers for Medicare and Medicaid Services issued an Interim Final Rule (“Rule”) containing,...

A piggy bank and a jar of pills are balanced on a wooden seesaw against a plain background.
DOJ & FTC Provide Guidance on Antitrust Enforcement in the Face of COVID-19

April 17, 2020 | Coronavirus Response Team

It is often during times of natural disaster and economic crisis that competitors engage in discussi...

A flag with a blue vertical stripe featuring a white star, alongside horizontal white and red stripes.
Texas Employers Risk Additional Expense if Action is Not Taken

April 17, 2020 | Coronavirus Response Team

Weeks ago, no one – especially Texans – could have expected the effects COVID-19 would h...

People are standing and walking on a large, open space marked with intersecting lines.
DOJ Supports Mississippi Church’s Challenge to Drive-In Services Ban

April 17, 2020 | Coronavirus Response Team

The United States Department of Justice (“DOJ”) recently filed a Statement of Interest in Suppor...

FBT logo on dark blue placeholder image
When the Inkwell Runs Dry: California’s Uniform Electronic Transactions Act

April 16, 2020 | Publications

For most of us, “business as usual” has become a thing of the past, at least temporarily. Still,...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
Wait, They Can Do That? The Perils of Policy Changes by Departments of Revenue

April 16, 2020 | Blogs

Authority and Role of Department of Revenue’s Interpretation of the Law One of the basic rules you...

Someone is holding a tablet displaying a virtual medical consultation with a healthcare professional.
A Deeper Dive into Virtual Services

April 16, 2020 | Blogs

While innovation in communication (and Medicare reimbursement) has been evolving, the COVID-19 crisi...

A row of colorful suburban townhouses with front porches and a landscaped pathway under a partly cloudy sky.
Mortgage Payment Deferral Responsibilities of Small Servicers during the Coronavirus Declared Emerge...

April 16, 2020 | Blogs

Much discussion has been had during the past weeks with regards to assisting mortgage borrowers by a...

Two medical professionals wearing protective gear are assisting each other with their gowns.
Stark Law and Anti-Kickback Statute Enforcement Eased During COVID-19 Crisis

April 16, 2020 | Blogs

In response to COVID-19, the Centers for Medicare and Medicaid Services (CMS) issued a document sett...

A stack of colorful sticky notes with a question mark on the top note is arranged against a blue background.
IRS issues FAQ on Deferring Employment Tax Deposits

April 16, 2020 | Blogs

The Coronavirus Aide, Relief and Economic Security Act (CARES Act) provides businesses with various ...

A wooden judge's gavel rests on its sound block on a dark wooden background, symbolizing law and authority.
Life and Liberty: Lessons from Early Decisions Addressing Federal Constitutional Challenges to State...

April 15, 2020 | Coronavirus Response Team

As states and localities have taken action to stem the spread of the coronavirus, courts are increas...

A financial chart with downward trends and virus icons is depicted.
Hotels and COVID-19

April 15, 2020 | Coronavirus Response Team

The ongoing COVID-19 pandemic has affected all areas of the economy, and the hospitality industry wa...

A jigsaw puzzle featuring a partially completed image of a hundred-dollar bill.
Guidance on Recovery of Paid Leave Costs for Defense Contractors Pursuant to the CARES Act

April 15, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

FBT logo on dark blue placeholder image
U.S. Federal Reserve Announces Main Street Lending Program for Small and Mid-Sized Businesses

April 14, 2020 | Coronavirus Response Team

On April 9, 2020, the Federal Reserve announced two new loans under the Main Street Lending Program ...

A row of illuminated storefronts under a dusk sky.
Issues Facing the Commercial Leasing Industry during the COVID-19 Pandemic

April 14, 2020 | Coronavirus Response Team

The COVID-19 global pandemic has infected over 1.7 million people as of April 14, 2020, according to...

A person with curly hair and glasses appears stressed while looking at documents next to a laptop, a cup, and a glass of orange juice in a kitchen setting.
Advice for Mortgage Loan Servicers: Navigating the Recent Joint Statement Guidance

April 14, 2020 | Blogs

A Joint Statement[1], “Supervisory and Enforcement Practices Regarding the Mortgage Servicing ...

A question mark made of dollar bills stands on a wooden surface against a blue background.
The CARES Act and the SECURE Act – Changes to RMDs from Retirement Accounts

April 14, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

Sign for an emergency room entrance with trees and buildings in the background.
Guidance Specifically for Rural and Critical Access Hospitals During the COVID-19 Pandemic

April 14, 2020 | Blogs

The Coronavirus Aid, Relief and Economic Security (CARES) Act and the Centers for Medicare and Medic...

Three health insurance cards and a stethoscope lie on top of a medical billing statement.
COVID-19 Alert: Private Health Insurance Enrollees Will Not Pay For COVID-19 Diagnostic Testing

April 14, 2020 | Blogs

On April 11, 2020, the federal government issued guidance to ensure that Americans with private heal...

A healthcare worker wearing protective gear holds up a test tube labeled "CORONAVIRUS."
OSHA Update: Recording Cases of COVID-19

April 13, 2020 | Coronavirus Response Team

The Occupational Health and Safety Administration (OSHA) requires covered employers to record certai...

A close-up of a calendar page shows dates with a pencil pointing to the 31st.
IRS Announces Delay of Key Tax Deadlines in Response to COVID-19 Disruption

April 13, 2020 | Blogs

As U.S. taxpayers grapple with impacts of the COVID-19 disruption, Congress continues to offer relie...

Information Graphs Screen
Navigating the Plan Asset Rules: ERISA Plan Investment in Private Equity Funds | Fiduciary Focus Ser...

April 13, 2020 | Blogs

Pension funds subject to the Employee Retirement Income Security Act of 1974, (“ERISA”) serve as...

FBT logo on dark blue placeholder image
Webinar Recap: Relief Loans: Next Steps Under the Paycheck Protection Program and Other Financial As...

April 13, 2020 | Coronavirus Response Team

On Monday, April 13, 2020, AlvaradoSmith attorneys Thomas A. Zeigler, Jerry J. Ruiz, and Monisha Co...

Rolled-up US dollar bills are interspersed with blue spiky virus-like particles.
Free Money, Pretty Much: Medicare Providers to Automatically Receive $30 Billion in Relief Funds Fro...

April 10, 2020 | Coronavirus Response Team

The CARES Act signed into law on March 27, 2020, provides $100 billion dollars in “Provider Relief...

A microphone is in focus against a softly blurred background, suggesting a public speaking or performance setting.
States Adapt Workers’ Compensation Systems Under COVID-19  

April 10, 2020 | Coronavirus Response Team

As states continue to respond to the challenges presented by COVID-19, many are adapting their worke...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
Tennessee Relaxes Formalities of Will Execution

April 10, 2020 | Coronavirus Response Team

Tennessee has joined the ranks of states allowing remote witnessing and notarization of wills and ot...

A semi-truck is passing through a commercial vehicle checkpoint with various traffic signs and another truck visible in the background.
FMCSA Extends Limited Regulatory Relief Waiver

April 10, 2020 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration (FMCSA) has extended the emergency declaration origi...

Large marble columns stand prominently with trees visible in the background.
Constitutional Challenges to Government COVID-19 Measures Mount

April 10, 2020 | Coronavirus Response Team

Legal challenges to “stay at home” and “essential business only” orders are beginning to mou...

A football rests on a grassy field against a dark background.
Reverse Passing Off: A Risky Trick Play in Trademark Cases

April 10, 2020 | Coronavirus Response Team

“Reverse passing off” sounds like a trick football play, but in fact it’s a relatively rare fo...

A financial graph overlaid with images of virus particles.
Considerations for Approvals of PPP and EIDL SBA Loans by Existing Commercial Real Estate Lenders

April 9, 2020 | Coronavirus Response Team

In response to the COVID-19 pandemic, the CARES Act established eligibility for two SBA loan program...

A financial chart with candlestick patterns is overlaid with images of viruses.
Flattening the COVID-19 Private Equity Curve (Updated April 9, 2020)

April 9, 2020 | Blogs

Private Equity encompasses far more aspects of business than many realize, including securities, inv...

A stethoscope rests on top of several U.S. hundred-dollar bills.
Private Nonprofit Health Care Organizations’ Guide to FEMA Reimbursement for COVID-19 Related Expe...

April 9, 2020 | Coronavirus Response Team

Recently, our Coronavirus Response Team discussed the potential for private nonprofit organizations ...

Blockchain and Banking Blog featured image
Traditional Note Offering Settled on the Ethereum Blockchain: Securitization in the Age of Digital A...

April 9, 2020 | Blogs

In early March 2020, FAT Brands, which includes Fatburger, Buffalo’s wings, Bonanza Steakhouse, an...

A colorful stock market chart is superimposed over a blurred cityscape at night.
Additional Funding Opportunities Under the CARES Act and Certain Credit Facilities of the Federal Re...

April 8, 2020 | Coronavirus Response Team

While many businesses will be able to take advantage of the SBA Paycheck Protection Program loans an...

A pen and a calculator are placed on top of several tax forms.
Employers Can Provide Tax-Free Assistance to Employees Impacted by COVID-19

April 8, 2020 | Blogs

Code section 139 excludes from taxable income “qualified disaster relief payments” made to reimb...

Two graduation caps with tassels are visible from behind.
Federal Student Loans Under the CARES Act: Borrower and Employer Guidance

April 8, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

An illustration of a U.S. hundred-dollar bill superimposed with financial graphs and data.
Tax Relief to Combat COVID-19: Don’t exclude your business from relief by choosing the wrong progr...

April 8, 2020 | Blogs

The Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief and Economic Securit...

A repeating pattern of colorful, leaf-shaped designs in red, turquoise, and yellow on a dark background.
Uncovering the Dual Source Provision

April 7, 2020 | Coronavirus Response Team

Over the last few weeks, businesses of all types have been pulling agreements out of (mostly virtual...

A woman wearing a headset is using a computer to have a video call with an older man who appears on the screen.
Medicare and Medicaid Programs: Interim Final Rule Issued in Response to the COVID-19 Public Health ...

April 7, 2020 | Blogs

On March 31, 2020, the Centers for Medicare and Medicaid Services (“CMS”) released an Interim Fi...

A login interface on a screen displaying fields for username and password with a "Sign in" button.
Kentucky Legislature Suspends In-Person Witnessing and Notarization Requirement for Estate Documents

April 7, 2020 | Blogs

In the wake of the recent global pandemic, many clients have reached out to the Frost Brown Todd tax...

Blue medical gloves and white face masks are arranged on a blue surface.
Manufacturers: Can You Retool? Should You Retool?

April 7, 2020 | Coronavirus Response Team

Formulating a profitable and safe manufacturing operation is challenging in ordinary times. Retoolin...

Calculating Taxes Numbers Concept
New Guidance from SBA States Faith-based Organizations Are Eligible for PPP and EIDL Loans

April 6, 2020 | Coronavirus Response Team

On April 3, 2020, the U.S. Small Business Administration (“SBA”) released new guidance, regardin...

Signed document and notary
Hutchins v. Baker: Affidavits of Heirship and the Ohio DMA

April 6, 2020 | Publications

Does an affidavit of heirship function as a title transaction? Would it constitute notice to a surfa...

Large marble columns stand prominently with trees visible in the background.
Danger for Buyers of Distressed Securities or a Gift to Bond Indenture Trustees

April 6, 2020 | Blogs

A thriving market exists for the transfer of troubled secured debt.  Recently, the Ohio Supreme Cou...

FBT logo on dark blue placeholder image
Preparing for California Consumer Privacy Act (CCPA) compliance: A Q&A for Businesses

April 3, 2020 | Publications

You may have seen in the news that consumer information privacy laws have become a hot topic around ...

Stacks of coins are overlaid with the image of a clock.
Don’t Sleep On Your Tax Refund Claims During The Coronavirus Disruption

April 3, 2020 | Blogs

In the wake of the coronavirus disruption, taxing authorities across the United States are adjusting...

A map showing various locations in the state of Ohio, including Sandusky, Mansfield, and Columbus.
What Local Governments Should Know About Ohio’s New Extended Stay-at-Home Order

April 3, 2020 | Coronavirus Response Team

On April 2, 2020, Ohio Department of Health Director, Dr. Amy Acton, signed an updated order to exte...

A hand is holding a fanned-out stack of US dollar bills.
The Interim Final Rule and its Effect on the Implementation of the Paycheck Protection Program

April 3, 2020 | Coronavirus Response Team

On April 2, 2020, the Small Business Administration released an Interim Final Rule. The Interim Fina...

An empty brown beer bottle stands next to a clear pint glass against a neutral background.
West Virginia Craft Breweries Adjust to COVID-19 Crisis

April 3, 2020 | Coronavirus Response Team

On March 18, 2020, West Virginia Governor Jim Justice issued an emergency executive order ordering t...

A hand is holding a glass of alcohol and car keys against a backdrop of blurred city lights at night.
FMCSA Issues Guidance on Drug and Alcohol Testing

April 3, 2020 | Coronavirus Response Team

The Federal Motor Carrier Safety Administration (FMCSA) has issued guidance to assist motor carriers...

Hemp rope
Hemp Farmers and the CARES Act

April 3, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

FBT logo on dark blue placeholder image
Understanding the “CARES Act” Loan Options: A Q&A for Business Owners

April 2, 2020 | Coronavirus Response Team

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act or ...

Digital connected blocks, blockchain concept art
The U.S. Patent Office CARES About COVID-19

April 2, 2020 | Coronavirus Response Team

You are probably inundated with COVID-19 updates, so this will be short and to the point. The U.S. P...

An industrial setting with a focus on a series of metallic cylindrical machinery components, illuminated with blue and warm ambient lights, suggesting a high-tech processing or manufacturing environment.
President Trump Delegates Additional Authority Under the Defense Production Act in Response to COVID...

April 2, 2020 | Blogs

As summarized in a prior bulletin, on March 23, 2020, the President of the United States issued Exec...

A blue car is parked near a row of orange traffic cones, likely indicating a driving test or parking practice area.
DOT Issues 3-Month Waiver of Certain Regulations for CLP Holders

April 2, 2020 | Coronavirus Response Team

On March 28, 2020, the Federal Motor Carrier Safety Administration (FMCSA) granted a temporary waive...

A blue-toned map highlights the state of Tennessee with topographical details.
Tennessee Governor Increases Restrictions on Business Activity through Statewide “Safer at Home”...

April 1, 2020 | Coronavirus Response Team

On March 31, 2020, Nashville Mayor John Cooper announced the effective date of Nashville’s existin...

Hands are interacting with a futuristic digital interface showing healthcare and medical symbols and data visualizations.
COVID-19: Rules Relaxed for Prescribing Controlled Substances via Telehealth

April 1, 2020 | Blogs

Amid responses to the COVID-19 emergency, telehealth has been a frequent area of development. The Se...

Sunlight filters through clear blue water, creating patterns of light beneath the surface.
Kentucky Energy and Environment Cabinet Grants Compliance Flexibility in Response to Coronavirus

April 1, 2020 | Coronavirus Response Team

Three bulletins went into effect that address solid waste management, drinking and wastewater treatm...

A person is filling out an unemployment benefits application form with a pen.
Employee Benefit Plan Changes Under CARES Act

April 1, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

Digital representation of a stock market graph overlaid with virus particles.
Your Business, Taxes and the Families First Coronavirus Response Act

April 1, 2020 | Blogs

On March 18, 2020, the president signed the Families First Coronavirus Response Act (H.R. 6201, the ...

A person wrapped in a blanket works on a laptop while holding a tissue to their nose.
COVID-19: Top Eight Telemedicine Updates for Mental Health and Substance Use Disorder Providers

March 31, 2020 | Blogs

The COVID-19 outbreak has led to several changes with respect to the delivery of mental health and s...

A financial chart with downward trends and virus icons is depicted.
The Cares Act: The Affiliation Rules and How They Impact Eligibility Under the Paycheck Protection P...

March 31, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

black and white image of government building pillars
COVID-19: Stafford Act Relief for State and Local Governments

March 30, 2020 | Coronavirus Response Team

As a result of COVID-19, seventeen states have issued stay-at-home orders and President Donald J. Tr...

A plaque on a building wall reads "United States Environmental Protection Agency."
Environmental Compliance During the COVID-19 Pandemic

March 30, 2020 | Coronavirus Response Team

The COVID-19 pandemic unquestionably creates a list of complex challenges for businesses and local g...

A construction site with scaffolding, cranes, and tall buildings under a blue sky.
ODOT Defers Two Major New Construction Projects to FY 2021 Following Ohio Governor’s Latest COVID-...

March 30, 2020 | Coronavirus Response Team

On March 25, 2020, the Ohio Department of Transportation (“ODOT”) announced the deferment of two...

A healthcare professional is dressed in surgical scrubs, a mask, and protective eyewear while tying a cap behind their head.
COVID-19: Can Protected Health Information Be Disclosed to First Responders?

March 30, 2020 | Blogs

As the number of confirmed COVID-19 cases rises, first responders now must operate in a world with a...

A modern mid-rise apartment building is surrounded by greenery and trees, with a curved road in the foreground.
Coronavirus Impact on Hospitality Industry Loans

March 30, 2020 | Coronavirus Response Team

The COVID-19 pandemic is having a widespread impact on the hospitality industry and, in response, ma...

A semi-truck is passing through a commercial vehicle checkpoint with various traffic signs and another truck visible in the background.
Canada Further Tightens Travel Across the Border

March 30, 2020 | Blogs

Canada recently announced quarantine requirements on all travelers entering Canada due to COVID-19. ...

A close-up view of the rainbow flag, often associated with LGBTQ+ pride.
Now That I Can Say “I Do,” Do I? Prenuptial Agreements and Marriage Equality

March 27, 2020 | Blogs

When a married individual dies, every state has laws granting certain rights to the decedent’s sur...

A depiction of Kentucky's state shape in blue with its seal showing a statesman and a frontiersman shaking hands.
Kentucky General Assembly Passes Emergency COVID-19 Relief Bill

March 27, 2020 | Blogs

Following the U.S. Senate’s approval of the CARES Act granting federal aid in response to the COVI...

A row of yellow school buses is parked under a blue sky with scattered clouds.
HB 197 (COVID-19 Relief Bill): What Schools Need to Know

March 27, 2020 | Coronavirus Response Team

Today, Ohio Governor Mike DeWine will sign HB 197, a COVID-19 relief bill.  The bill provides flexi...

People are standing and walking on a large, open space marked with intersecting lines.
COVID-19 Impacts Open Meetings, Tax Collection, and Limitations Periods in Ohio

March 27, 2020 | Blogs

The sweeping changes brought about by Ohio’s Novel Coronavirus Response Bill will directly affect ...

A screen displaying various financial data with numbers and percentage changes indicated by green and red triangles.
CARES Act Aims to Help Health Sector and Stabilize Economy

March 27, 2020 | Blogs

The House gave final passage to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)....

Stack of newspapers with headlines related to business and the economy.
The CARES Act: Tax and Financial Relief for Businesses

March 27, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

An aerial view showcases a suburban neighborhood with a mix of houses and trees under a partly cloudy sky.
Impact of the CARES Act on Housing

March 27, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

A document titled "Notice of Employment Termination" is partially covered by a pair of glasses.
Expanded Unemployment Assistance Under the CARES Act

March 27, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

A red semi-truck is driving on a snow-covered road.
DOT Issues Waiver for CDL and CLP Holders

March 27, 2020 | Coronavirus Response Team

On March 20, 2020, the Federal Motor Carrier Safety Administration (FMCSA) issued a waiver of some r...

A face mask lies next to a spray bottle.
Federal Government Acts to Prevent Hoarding of Critical Medical Resources for Treatment and Preventi...

March 27, 2020 | Blogs

On March 23, 2020, the President of the United States issued Executive Order 13910 entitled “Preve...

View of fire-escapes from below
Avoiding Landmines Under Non-Recourse Loan Carveouts in a Down Economy: Don’t Let Covid-19 Make a ...

March 27, 2020 | Coronavirus Response Team

Many larger commercial real estate loans, including those financing logistics, distribution, manufac...

A graphical representation of financial data overlaid with numerous virus-like particles.
CARES Act Provides Relief to Small Businesses: What You Need to Know Now

March 27, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

FBT logo on dark blue placeholder image
A Q&A for Employers on New COVID-19 Federal Leave Requirements

March 26, 2020 | Coronavirus Response Team

On March 18, President Trump signed into law the Families First Coronavirus Response Act (FFCRA), a ...

Abstract representation of a digital network with interconnected nodes and lines in hues of red, blue, and purple.
Spare a Thought for Patents When Fighting COVID-19

March 26, 2020 | Coronavirus Response Team

Embracing both patents and patented technology may advance the fight against COVID-19. In Italy, the...

Family Financial Management, Mortgage And Payday Loan Or Cash Advance Concept : Loan Bags, Family In A House On Balance Scale, Depicts Short Term Borrowing, High Interest Rate Based On Credit Profile
Fannie Mae and Freddie Mac to Grant Forbearance to Multifamily Owners in Exchange for Suspension of ...

March 26, 2020 | Coronavirus Response Team

In addition to the actions taken by the Federal Housing Authority (FHA) and the Department of Housin...

A stethoscope rests on top of several U.S. hundred-dollar bills.
Incentives for Nonprofits Available Thanks to CARES Act

March 26, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

A blue-toned map highlighting the state of Texas with surrounding state borders visible.
COVID-19 Team: Texas Developments (Updated April 7, 2020)

March 26, 2020 | Coronavirus Response Team

Frost Brown Todd’s Coronavirus Response Team continues to closely monitor state-by-state actions t...

FBT logo on dark blue placeholder image
Financial Assistance for Businesses & Individuals During COVID-19

March 26, 2020 | Coronavirus Response Team

There are various local, state, federal, and commercial financial loans and solutions available for ...

A piggy bank is wearing a medical face mask.
Employer Update: DOL Paid Sick and Family Leave Guidance

March 26, 2020 | Coronavirus Response Team

Last week President Trump signed into law the Families First Coronavirus Response Act (“FFCRA”) ...

The illustration shows microscopic views of virus-like particles with numerous protrusions.
CMS Guidance re Programs of All-Inclusive Care for the Elderly

March 26, 2020 | Coronavirus Response Team

On March 24, 2020, the Centers for Medicare and Medicaid Services (“CMS”) hosted a call for Prog...

A torn piece of paper with the word "Employment" printed on it is prominently displayed.
I-9 Obligations and COVID-19: Implications of the Crisis for Compliance

March 26, 2020 | Coronavirus Response Team

Although COVID-19 is creating unprecedented disruptions in business and society, companies still hav...

A portrait of Benjamin Franklin on a one hundred dollar bill is depicted wearing a face mask.
COVID-19 Job Losses – Are Your Incentive Awards at Risk?

March 25, 2020 | Coronavirus Response Team

As businesses continue to grapple with how to best navigate the economic climate following the COVID...

A person is using a hand sanitizer dispenser while surrounded by illustrated virus particles.
TTB and FDA Issue Special Guidance: Distilleries Producing Hand Sanitizers to Combat COVID-19

March 25, 2020 | Coronavirus Response Team

In response to the coronavirus and a national shortage of hand sanitizer for front-line health care ...

A stethoscope is laid over a wooden surface surrounded by transparent human figure cutouts.
COVID-19 and Its Impact on Ohio Workers’ Compensation

March 25, 2020 | Coronavirus Response Team

Like all aspects of employment law, COVID-19 is creating workers’ compensation questions for Ohio ...

Various tax forms, including a 1040 and a W-2, are displayed alongside a depiction of the Statue of Liberty.
Beware Risks Of Delaying Tax Payments

March 25, 2020 | Blogs

As the coronavirus or COVID-19 outbreak has impacted almost every part of American business, many ow...

Umbrella Man
SBA Relief Update: What Can My Business Do Now and What Might Be Coming?

March 25, 2020 | Coronavirus Response Team

While Congress is working on a proposal that would, if passed and approved, provide up to $300 billi...

An empty classroom with wooden walls, desks, and black chairs, illuminated by natural light from a window on the side.
U.S. Bankruptcy Courts Adapt to Life Under COVID-19

March 25, 2020 | Coronavirus Response Team

The American bankruptcy process is geared towards providing (a) financially distressed businesses an...

A person in military camouflage stands in a data center corridor lined with server racks illuminated by blue lights.
Pentagon Urges the Defense Industry to Keep Working During COVID-19 Pandemic

March 25, 2020 | Coronavirus Response Team

In recent days, all levels of government, local, state and federal, have issued orders to slow the s...

A contract document with bold red text and various clauses and sections visible.
OFCCP Responds to COVID-19 by Issuing National Interest Exemption

March 25, 2020 | Coronavirus Response Team

To facilitate response efforts for COVID-19, the Office of Federal Contract Compliance Programs (OFC...

Occupational Safety and Health Administration (OSHA)
OSHA and Coronavirus: Guidance for Employers

March 25, 2020 | Coronavirus Response Team

In response to the impact of novel coronavirus (COVID-19) on businesses and employers nationwide, th...

FBT logo on dark blue placeholder image
Modifications to Brown Act in Response to Gov. Newsom’s COVID-19 Executive Order

March 24, 2020 | Coronavirus Response Team

BROWN ACT IN LIGHT OF COVID-19: CALIFORNIA EXECUTIVE ORDER N-25-20 and N-29-20 Faced with balancing ...

A row of red bar stools at a counter in a diner with staff in the background.
COVID-19 Checklist for Franchisors

March 24, 2020 | Coronavirus Response Team

Franchisors are now in the throes of COVID-19. Accordingly, franchisors must rapidly assess the far-...

A close-up of the West Virginia state flag featuring its seal with a red ribbon and its motto, amidst folds of wavy fabric.
West Virginia Joins Other States Enacting Statewide “Stay-at-Home” Orders

March 24, 2020 | Coronavirus Response Team

On Monday, Governor Jim Justice signed an order for all West Virginians to “stay at home,” makin...

A hand is initiating a chain reaction by knocking over a row of standing wooden dominoes.
Safe Harbor 401(k) Plans: Changes in the Face of Financial Uncertainty | Fiduciary Focus Series

March 24, 2020 | Coronavirus Response Team

This alert focuses on whether, in the throes of the COVID-19 pandemic, plan sponsors can amend their...

A person in a business suit is pointing at a holographic projection of a heartbeat pulse line chart.
COVID-19: Credit Facility “Material Adverse Effect” Considerations

March 24, 2020 | Coronavirus Response Team

Whether you are a borrower or a lender, the immediate impact of COVID-19 under credit facility docum...

Samsung Digital Camera
Tennessee, Metro Nashville Issue Orders re COVID-19

March 24, 2020 | Coronavirus Response Team

Frost Brown Todd’s Coronavirus Response Team is closely monitoring state and local government acti...

A sign hangs on a door with the message "SORRY, CLOSED."
What is a “Life-Sustaining Retail Business?” Kentucky Issues Statewide Order for Residen...

March 23, 2020 | Coronavirus Response Team

On Sunday, March 22, Kentucky Governor Andy Beshear signed Executive Order 2020-246 closing all “i...

FBT logo on dark blue placeholder image
The California Consumer Privacy Act (CCPA): Regulating the Data Gold Rush

March 23, 2020 | Publications

Recalling the Wild West’s gold rush of the 1800s, today’s data is gold, and it has busin...

A pink virus-like structure is scattered among numerous blue question marks.
FEMA Assistance for Non-Profit Entities Providing COVID-19 Protective Measures

March 23, 2020 | Coronavirus Response Team

President Trump, by declaring the ongoing coronavirus disease pandemic (COVID-19) a national emergen...

A person is holding an empty wallet, showing the inside.
Cashing Checks in the COVID-19 Age

March 23, 2020 | Blogs

It seems like we are all remote bankers now. With branch operations restricted and teller lines clos...

A stack of documents with a pen on top rests on a wooden table in a warmly lit room, suggesting a workplace setting with a focus on the paperwork.
Are your Advance Care Directives Up to Date in the Era of COVID-19? Seven Questions to Ask Yourself

March 23, 2020 | Coronavirus Response Team

With the turmoil and uncertainty surrounding the COVID-19 outbreak in the United States, it is impor...

A U.S. dollar bill with a person's portrait is overlaid with stock market data and coronavirus images, all in a blue tint.
Unemployment Insurance Rules Revised to Accommodate Employers and Employees Affected by COVID-19

March 23, 2020 | Coronavirus Response Team

As the COVID-19 pandemic continues, employers of all sizes are making difficult decisions about th...

FBT logo on dark blue placeholder image
Webinar Recap: Coronavirus and California Employers – What You Need to Know Now

March 23, 2020 | Coronavirus Response Team

On Friday, March 20, 2020, Jonathan Werner and Theodore E. Bacon presented “Coronavirus and Ca...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
Disclosure Under Rule 15c2-12: New Events One Year Later and COVID-19 Consideration

March 23, 2020 | Coronavirus Response Team

As issuers and other obligated persons continue to navigate the implications of COVID-19, now is an ...

A blurred view of a supermarket aisle with products on shelves and bright lighting, conveying a sense of motion or haste.
Update: FDA Temporarily Suspends FSMA On-Site Audit Requirements and Suspends Routine Domestic Facil...

March 23, 2020 | Coronavirus Response Team

FSMA Audits: The U.S. Food and Drug Administration (FDA) recently announced that, due to the Coro...

A person sitting at a desk with a laptop, holding their glasses and rubbing their eyes.
#WFH? Security Considerations for Working Remotely

March 23, 2020 | Blogs

As the coronavirus continues to quickly spread across the United States, employers are following CD...

IRS Tax forms
States Providing Filing Relief Against COVID-19 Impacts

March 23, 2020 | Coronavirus Response Team

While COVID-19 continues to cause panic across the United States, the federal government is not the ...

A modern retail building with a covered walkway, large windows, and an arched entrance under a clear blue sky.
Is the COVID-19 Pandemic a Material Adverse Change?

March 23, 2020 | Coronavirus Response Team

In an attempt to flatten the COVID-19 contagion curve, businesses across the world are sending worke...

A person is standing inside, looking out a window with a "Sorry, we're closed" sign hanging in front.
What is an “Essential Business?” Ohio Issues Statewide “Stay-at-Home” Order

March 23, 2020 | Coronavirus Response Team

Frost Brown Todd’s Coronavirus Response Team is closely monitoring state-by-state actions that sig...

A mask-wearing face is overlaid with graphs and virus illustrations.
OMB Orders Agencies to Realign Operations to Slow Spread of COVID-19

March 20, 2020 | Coronavirus Response Team

On March 17, 2020, the Office of Management and Budget (OMB) issued a memorandum ordering all agenci...

A financial graph overlaid with images of virus particles.
Coronavirus and Changes to Your Public Company Annual Shareholder Meeting

March 20, 2020 | Coronavirus Response Team

As proxy and annual shareholder meeting season come into full swing, public companies must be mindfu...

A world map with bar graphs and numerical data is overlaid with images of virus particles.
COVID-19 Business Disruptions and the Legal Implications for H-1B Employees

March 20, 2020 | Coronavirus Response Team

While COVID-19 has employers grappling with a slew of uncertainties and problems, it is important fo...

A clipboard featuring medical diagrams of lungs and a virus with a red shield overlaid, displaying a white cross and heart symbol.
New Federal Government Research Contract Opportunities for Medical Countermeasures for COVID-19

March 20, 2020 | Coronavirus Response Team

Currently, there are no approved diagnostics, vaccines, or treatments for COVID-19 infections, and t...

A face mask lies next to a spray bottle.
Trump Administration Moves to Broaden Federal Contracts by Invoking Defense Production Act (DPA)

March 19, 2020 | Coronavirus Response Team

This week, President Trump announced he is invoking the Defense Production Act of 1950 (“DPA”), ...

A colorful, stylized illustration of a virus, featuring multiple overlapping spheres with protruding structures.
Protecting Your Brand During the Coronavirus

March 19, 2020 | Coronavirus Response Team

COVID-19 is impacting every facet of business. Businesses are now being forced to change their sales...

An adult is helping a child use hand sanitizer, and both are wearing masks.
Employer Update: Amended “Families First Coronavirus Response Act” Signed into Law

March 19, 2020 | Coronavirus Response Team

The House of Representatives passed the “Families First Coronavirus Response Act” (H.R. 6201) la...

A digital display shows the word "COVID-19" along with virus-related data and various graphical elements.
Declaration Granting Immunity to Manufacturers and Distributors of COVID–19 Countermeasures Issued

March 19, 2020 | Coronavirus Response Team

On March 17, 2020, U.S. Secretary for Health and Human Services Alex Azar published a declaration in...

Stethoscope listening to keyboard
Telehealth Expansion: CMS’ Response to The Covid-19 National Emergency

March 18, 2020 | Coronavirus Response Team

As businesses across all industries respond to the national emergency, the Center for Medicare and M...

A close-up of the flag of Kentucky featuring a seal with two figures shaking hands surrounded by the state's motto and a wreath of goldenrod.
Kentucky’s Department of Financial Institutions Issues New COVID-19 Guidance

March 18, 2020 | Blogs

Hailey Nolan, depository division director for Kentucky’s Department of Financial Institutions, to...

A person's hands are using a smartphone with colorful icons on the screen, with blurred lights and a dark background suggesting a nightlife setting.
COVID-19 and Banks’ Remote Deposit Capture Processes

March 18, 2020 | Blogs

Financial institutions across the country are adjusting branch operations in response to COVID-19. ...

Doctors Medical Technology
Un-retired: Solutions to Healthcare Worker Shortage

March 18, 2020 | Coronavirus Response Team

While many employers are closing their doors to stem the spread of the COVID-19 virus, other employe...

A red spiky virus is superimposed over a graph showing a sharp decline from green to red.
Coronavirus Disrupts Major Energy Sales Channel

March 18, 2020 | Coronavirus Response Team

After the recent and rapid increase of COVID-19 cases, several governors have declared a state of em...

Technology, Data Privacy Concept
Working Remotely: Can It Impact Your State and Local Tax Compliance?

March 18, 2020 | Coronavirus Response Team

As COVID-19 continues on, more and more businesses and employers are either authorizing or requiring...

A calculator rests on top of a notebook against a blue background.
COVID-19 Tax Impact Changes

March 17, 2020 | Coronavirus Response Team

As the coronavirus pandemic evolves, the Federal Government is continuing to offer relief that will ...

A semi-truck is passing through a commercial vehicle checkpoint with various traffic signs and another truck visible in the background.
DOT Suspends Safety Rules for Coronavirus Relief Efforts

March 17, 2020 | Coronavirus Response Team

On March 13, 2020, the Department of Transportation (DOT) issued a historic Emergency Declaration th...

A health benefits claim form is partially filled out with a pen resting on top.
Top Compliance Issues Currently Facing Employee Benefit Plans

March 17, 2020 | Coronavirus Response Team

Compliance concerns related to the Health Insurance Portability and Accountability Act (HIPAA), the ...

A glass of whiskey with ice on a wooden surface against a background of blurred lights.
Craft Spirits Industry Working to Proactively and Creatively Address Coronavirus Issues

March 17, 2020 | Coronavirus Response Team

Craft Breweries, mini distilleries, cideries and wineries in West Virginia are proactively addressin...

A red spiky virus is superimposed over a graph showing a sharp decline from green to red.
SBA Relief for Businesses Impacted by COVID-19 – Disaster Assistance Loans

March 16, 2020 | Blogs

In terms of operational shutdowns, lack of customers, and canceled or delayed contracts, all busines...

A yellow construction helmet, a tape measure, a hammer, and screws are placed on top of architectural blueprints.
Coronavirus – Are We in For Historic Construction Delay Claims?

March 16, 2020 | Coronavirus Response Team

What if a general contractor’s completion of its work is delayed due to COVID-19 (coronavirus)? Is...

Locked puzzle pieces of code
Can decentralized finance offset the Wall Street losses due to coronavirus?

March 13, 2020 | Blogs

We are all feeling the trickle-down of the short-term effect of coronavirus on Wall Street markets. ...

Red spiky virus-like spheres are scattered on a blue background with the word "CORONAVIRUS" in bold white and red letters at the center.
Even Taxes Are Hit by COVID-19

March 13, 2020 | Coronavirus Response Team

As the country is hit with a wave of event cancellations, school closures, and work-from-home direct...

A close-up view of the United States Capitol dome under a cloudy sky.
Coronavirus’ Effect on Government Entities: What You Need To Know

March 13, 2020 | Coronavirus Response Team

With new COVID-19 (Coronavirus) cases diagnosed each day, both private and public entities are being...

California Privacy Act 2019
What’s Changed? California AG Becerra releases second set of revisions to proposed CCPA regulation...

March 12, 2020 | Publications

On March 11, California Attorney General Becerra, through the California Department of Justice, rele...

Digital representation of a stock market graph overlaid with virus particles.
How Bankers Can Prepare for the Shock of Coronavirus

March 11, 2020 | Blogs

Yesterday, March 10, Dr. Anthony Fauci, Director of the National Institute of Allergy and Infectious...

Servers Technology
Customedia v. Dish Illustrates Difficulty of Determining Patent Eligibility

March 10, 2020 | Blogs

Customedia v. Dish is a simple looking case.  The patentee asserted claims for a computer implement...

A person sitting at a desk with a laptop, holding their glasses and rubbing their eyes.
Tax-Exempt Organization Update: Some Headaches Cured, While Others Linger

March 10, 2020 | Blogs

As part of the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”), Congress created several headache...

A traditional courtroom with a judge's bench, witness stand, seating for the public, and American and state flags.
Ninth Circuit Affirms Non-Infringement Judgment for Led Zeppelin’s Stairway to Heaven 

March 10, 2020 | Publications

On March 9, 2020, after years of litigation, the United States Court of Appeals for the Ninth Circui...

Close Up View Of Draft Beer Glass Placed On A Bar Table With A Row Of Other In The Background.
West Virginia Advances Craft Spirits Laws

March 10, 2020 | Publications

Initially, there were no less than 26 bills circulating through various committees in the 2020 West ...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
Credit Financing: Adjusted EBITDA Cheat Sheet

March 9, 2020 | Blogs

In its simplest form, Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA), in a ...

A digital fingerprint overlayed on a background with binary code and abstract technological graphics represents cybersecurity and digital identity concepts.
Dangerous Intersection Ahead: Privacy and Banking Fintech

March 9, 2020 | Blogs

Bankers in the fintech space are familiar with the FFIEC’s Guidance recommending multi-factor auth...

A close-up view of cannabis leaves with the sun setting behind them and clouds in the sky.
Webinar: Hemp FDA Regulatory Update

March 5, 2020 | Blogs

Overview  Over the past year, hemp products have been springing up everywhere, both online and in r...

California Privacy Act 2019
CCPA Two Months In: Updated Draft Regulations’ Impact on Responding to Requests

March 5, 2020 | Publications

This week marks two months since the California Consumer Privacy Act went into effect. Although the ...

Business Work Environment
NLRB Issues Final Joint Employer Rule

March 4, 2020 | Publications

The National Labor Relations Board (NLRB) just issued its long-awaited final joint employer rule. Un...

A row of yellow school buses is parked under a blue sky with scattered clouds.
Hook, Line and Sinker: Municipal Bond Payments Lost in Phishing Attack

March 3, 2020 | Publications

A school district in Texas fell victim to a phishing attack, causing the district to miss payments o...

Two individuals are pulling back a curtain to reveal a green and vibrant cityscape behind a polluted, smoky environment.
Using Qualified Disaster Relief and Employer-Assisted Charities to Aid Employees Impacted by Financi...

March 2, 2020 | Coronavirus Response Team

Employers are in search of ways to help employees who have been severely and unexpectedly impacted i...

A stethoscope lies on top of documents beside an open laptop with medical and financial graphs visible in the background.
Introduction to Private Equity’s Acquisition of Medical Groups

March 2, 2020 | Blogs

Private equity’s expansion into healthcare has proliferated in the past decade, with over 181 priv...

Financial Data On Abstract Background.
Data Privacy Concerns in Private Equity

March 1, 2020 | Blogs

Privacy, data security and data ownership issues are increasingly relevant for buyers in M&A tra...

Block Chain Network
Navigating Blockchain and Data Privacy

February 28, 2020 | Blogs

Blockchains are becoming more prominent in cryptocurrencies like Bitcoin, supply chain applications,...

A person wearing blue gloves is cleaning a desk with a spray bottle and cloth.
Coronavirus Guidance for Employers

February 28, 2020 | Coronavirus Response Team

As the coronavirus (COVID-19) pandemic spreads and quarantines are enacted, what should employers do...

A shattered blue piggy bank with coins scattered around it on a wooden surface.
The Secure Act Makes Trust Planning for Retirement Benefits Less Secure

February 28, 2020 | Blogs

On December 20, 2019, the Setting Every Community Up for Retirement Enhancement Act of 2019 (the SEC...

Individuals are engaged in a discussion with a gavel on the table, suggesting a legal or formal setting.
Considering a Covenant Not to Compete for In-house Counsel? Not So Fast

February 26, 2020 | Publications

Are you an in-house attorney considering entering into a non-compete agreement with your employer? O...

A close-up view of a clock showing the time approaching midnight.
Employment Law Post-Op – The Tale of the Tardy Technician

February 25, 2020 | Blogs

Woody Allen famously said that 80% of success is showing up. However, in some settings, including ho...

gavel atop a document titled "tax law"
Will 2020 be the year of clean-up tax legislation, and crack-down enforcement in Kentucky?

February 21, 2020 | Blogs

Following the November Kentucky gubernatorial election, and the start of a new administration, the n...

Medical Cannabis Plant in a Puzzle
Hemp-chising – Why Hemp Companies Should Consider Franchising?

February 20, 2020 | Blogs

Franchising is not an industry. It is a distribution model that can be utilized within any industry ...

The illustration shows microscopic views of virus-like particles with numerous protrusions.
Coronavirus and Force Majeure: What You Need to Consider

February 19, 2020 | Coronavirus Response Team

As the rapid spread of the novel coronavirus (officially designated COVID-19 by the World Health Org...

A compass is lying on top of financial documents with numerical data.
Private Equity and Venture Capital Fund Investment in Qualified Small Business Stock (QSBS) – A Gu...

February 17, 2020 | Blogs

This article is a guide for investors and fund sponsors who purchase, own and sell qualified small b...

Industrial machine during golden hour
Protected: Cameron International Corporation wins complete victory before the Texas Supreme Court in...

February 14, 2020 | Publications

There is no excerpt because this is a protected post.

Occupational Safety and Health Administration (OSHA)
Proposed Amendments Could Substantially Broaden Kentucky’s Workplace Injury and Illness Reporting ...

February 14, 2020 | Publications

On Feb. 12, 2020, the Kentucky Labor Cabinet’s Department of Workplace Standards announced propose...

US dollar bills are flying and scattered in the air.
Virtually All Issuer Statements and Information Subject to SEC Rule 10b-5 (Anti-Fraud) Liability

February 13, 2020 | Publications

The Securities and Exchange Commission (SEC) announced in September 2019 that it would release a sta...

Technology, Data Privacy Concept
New Bills Suggest Privacy is Top of Mind for State Lawmakers

February 12, 2020 | Publications

Barely a month into the new year and nine states have already introduced their own version of compre...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
February Immigration Update: Coronavirus, fees and H-1B electronic registration

February 11, 2020 | Coronavirus Response Team

A Presidential proclamation has suspended the admission of nonimmigrants and immigrants who have tra...

California Privacy Act 2019
What’s changed? California Attorney General proposed revisions to CCPA just released

February 10, 2020 | Blogs

On Friday, February 7, California Attorney General Becerra released proposed modifications to the dr...

Electronic Board With Bank Card
Community Banks and Credit Unions are Targeted with Class Action Lawsuits for NSF and Overdraft Char...

February 7, 2020 | Blogs

Many banks and credit unions are only too well aware that they are the targets of an industry of pla...

A healthcare professional wearing a lab coat with a stethoscope is holding a piggy bank.
SECURE Act Part II: Affordable Care Act, MEPs, and Tax Incentives

February 4, 2020 | Blogs

When the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) became law o...

Blueprints of towering skyscrapers with intricate architectural designs illuminated against a blue background.
Checklist for Non-Cash Property Distributions from a Partnership

January 31, 2020 | Blogs

Should an owner conduct business in an entity taxed as a partnership or a corporation is a frequentl...

A digital abstract background with blue binary code and yellow digital arrows indicating upward movement.
What’s next? Data protection in the United Kingdom after Brexit

January 31, 2020 | Blogs

The United Kingdom (UK) has formally withdrawn from the European Union (EU) effective January 31, 20...

A tablet displaying a mortgage application form is placed on a desk cluttered with documents, a pen, eyeglasses, and a black notebook.
Contract Fairness Requirements and Lender-Placed Insurance

January 30, 2020 | Blogs

Many states have a requirement that contracting parties treat each other with a minimum amount of fa...

A dollar sign is formed by an assortment of various pills and capsules.
Could the Expansion of 340B Lead to its Ultimate Demise?

January 30, 2020 | Blogs

The 340B Drug Pricing Program is a federal government program created in 1992 that requires drug man...

A healthcare professional is examining a digital tablet x-ray with a blurred hospital corridor in the background.
The Physician’s Checklist for Starting a Direct Primary Care Practice

January 29, 2020 | Blogs

Direct primary care practices have received considerable attention lately, so it seems timely to dis...

Small Earth Globes With World Maps
Here is What’s in (and Not in) the U.S.-China Trade Deal

January 27, 2020 | Publications

President Donald Trump and Chinese Vice Premier Liu signed the “Phase One” trade agreement betwe...

A magnifying glass lies on top of financial documents next to a calculator, suggesting a detailed financial analysis or audit.
Can a Lien Exist Without A Debt For It to Secure?

January 24, 2020 | Blogs

The question of does a lien exist without a debt for it to secure is a complicated issue that unfort...

A wooden judge's gavel rests on its sound block on a dark wooden background, symbolizing law and authority.
Ohio Supreme Court Resolves Some Concerns in Foreclosure Litigation Appeals

January 23, 2020 | Blogs

In two prior posts, I addressed several questions surrounding appeals in Ohio real estate foreclosur...

A solitary tree stands at the center of a grassy continent, juxtaposed with an encircling urban skyline against a backdrop of a clear sky with fluffy clouds.
Taking Advantage of Ohio’s Sustainability Incentives

January 22, 2020 | Blogs

Now more than ever, businesses are focused on their environmental impact and sustainability goals. T...

A hand is interacting with a digital graph that overlays a map, symbolizing financial or data trends on a global scale.
Advanced Section 1045 Planning

January 17, 2020 | Blogs

This article is one of a series addressing planning issues relating to qualified small business stoc...

Employment Law Concept. Book And Gavel On A Desk.
DOL implements new rule interpreting and limiting joint employer status

January 15, 2020 | Publications

The Department of Labor (DOL) has updated its interpretive guidance about whether two or more indivi...

Artificial Intelligence
Illinois’ Artificial Intelligence Video Interview Act: What You Need to Know

January 13, 2020 | Publications

Overview Over the past two years, there has been an increasing number of services that purport to us...

Golden Parachute Tax Savings
What M&A Transaction Participants Need to Know About the Golden Parachute Rules

January 10, 2020 | Blogs

A “golden parachute” is defined as an agreement between an employer and employee that tr...

A green road sign with the word "RETIREMENT" on it against a cloudy sky backdrop.
Required and Optional Retirement Plan Changes under the SECURE Act

January 10, 2020 | Blogs

As part of the bill funding the federal government through next September, the Setting Every Communi...

hacker in dark room behind data breach
Could Banks Be Targeted in Iran’s Cyber Retaliation?

January 7, 2020 | Blogs

Governmental officials and cyber security experts currently anticipate that Iran’s responses to re...

A wooden gavel and a brass scale symbolizing law and justice rest on a desk with books in the background.
Sixth Circuit Rules in Chapter 11 Reorganizations

January 6, 2020 | Blogs

A divided Sixth Circuit Court of Appeals panel ruled in the case of In re FirstEnergy Solutions Cor...

Financial Services Bank Building
Community Reinvestment Act (CRA): Are Changes on the Way?

January 6, 2020 | Blogs

On December 12, the Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller o...

IRS Tax forms
Important Equity Compensation Reporting and Compliance Reminders

January 6, 2020 | Publications

Employers are required to annually report to the IRS all Incentive Stock Option (ISO) exercises and ...

Technology, Data Privacy Concept
New Year, New Data Privacy Laws in Multiple States

January 6, 2020 | Publications

Businesses have more than the California Consumer Privacy Act (CCPA) to worry about in 2020 when it ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 47 – Cookies and California, Businesses Beware

December 23, 2019 | Blogs

 California’s Consumer Privacy Act goes live on January 1, 2020. It forces businesses beyond...

Industrial equipment with several cylindrical glass measuring devices connected to a network of metallic pipes.
Delay Issuing “Dredge and Fill” Certification under the Clean Water Act Ruled Fatal to Ohio EPA...

December 23, 2019 | Publications

In an appeal watched closely by many environmental attorneys in Ohio, on December 9, 2019, the Fifth...

Kentucky Statehouse
A New Governor’s New Tax Ideas

December 20, 2019 | Blogs

In our October article, we discussed the 2019 Kentucky gubernatorial candidates’ respective plans ...

"1040 Form, IRS Tax Audit"
Three Tax Exemption Takeaways In Contractor Case

December 19, 2019 | Blogs

A recent Ohio Ninth District Court of Appeals’ decision in Karvo Paving Co. v. Testa[1] addressed ...

Immigration Documents
2019 Fall Immigration Updates Employers Need to Know

December 18, 2019 | Publications

USCIS Implements H-1B Electronic Registration for the fiscal year 2021 cap On Dec. 6, 2019, United S...

A document titled "FLSA: Fair Labor Standards Act" is placed on a wooden desk next to a pair of glasses and calculator keys.
Department of Labor Announces Final Rule to Update Regular Rate Requirements

December 17, 2019 | Publications

The Department of Labor (DOL) announced its highly anticipated final rule to amend the regulations g...

Hemp money
Webinar: Banking America’s Hemp Businesses

December 11, 2019 | Blogs

Overview  The new industrial hemp industry presents financial institutions with exciting business o...

A tablet displaying a mortgage application form is placed on a desk cluttered with documents, a pen, eyeglasses, and a black notebook.
Mortgage Loan Servicer’s Failure to Plan for Errors is Costly

December 10, 2019 | Blogs

Loan servicers’ employees are human beings. Loan servicing employees use systems designed by other...

hemp CBD legal
Is a regulatory “pathway” to the marketing of CBD food and supplement products farther away than...

December 10, 2019 | Blogs

The Food and Drug Administration (“FDA”) has just issued a batch of new warning letters and a co...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
Lender Considerations for Cryptocurrency and Other Digital Assets

December 10, 2019 | Blogs

The increasing popularity of cryptocurrencies and other digital assets, most notably, Bitcoin and Et...

A lit drilling rig stands against a backdrop of rugged hills under a twilight sky.
Private Equity Investment in Oil and Gas through DrillCo Transactions

December 10, 2019 | Blogs

Despite the lack of traditional funding, the energy industry has continued to grow, with crude oil p...

A close-up shot of a page in a book highlights the phrase "The Question of Liability."
Reduce Your Liability Exposure and Costs Associated with Counterfeit and Knockoff Products

December 6, 2019 | Publications

If you are a manufacturer of branded products in high demand, or with a significant share of the mar...

Medical Cannabis Plant in a Puzzle
West Virginia Kicks Off Applications for Medical Cannabis Growers, Processors, Dispensaries and Labo...

December 6, 2019 | Blogs

The West Virginia Department of Health and Human Resources Bureau for Public Health (“BPH”) kick...

Hemp and CBD products
Which Hemp and CBD Trademarks Can be Registered?

December 5, 2019 | Blogs

Wave of Trademark Applications Filed for CBD-Related Products On May 2, 2019, the U.S. Patent and Tr...

Hemp field at sunset
How Do I Grow Hemp in Ohio?

December 4, 2019 | Blogs

Soil. Seeds. Sunlight. A license – AND A LOT OF HARD WORK. With the explosion of the hemp-derived ...

Business Marijuana Hemp Leaves Cannabis Stock Exchange Market
Bank Regulators Get into the Weeds About Industrial Hemp

December 4, 2019 | Blogs

Four key federal banking regulatory agencies, joined by the Conference of State Bank Supervisors, is...

A person in a protective suit is kneeling by a body of water, possibly collecting a sample or examining the environment.
Massachusetts District Court Provides Potential Pathway to Resolve Clean Water Act Groundwater Dispu...

December 4, 2019 | Publications

Questions from the U.S. Supreme Court Justices during the November 6 oral argument in County of Maui...

Natural Oil Refinery And Natural Gas Refinery
Ohio Supreme Court Holds 21-Year Statute of Limitations Applies to Lease Busting Claims

December 4, 2019 | Publications

On November 26, 2019, in Browne v. Artex Oil Company, 2019-Ohio-4809, — N.E.3d — (Ohio 2...

Business Work Environment
Seventh Circuit Rules in Favor of Employer and Holds that Courts can Split a Hostile Work Environmen...

December 3, 2019 | Publications

Relying on a 2002 Supreme Court decision, the Seventh Circuit held that courts can sometimes analyze...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
A Difference That Could Matter: Borrower versus Guarantor

November 26, 2019 | Blogs

Opening remarks on liability. I enforce many unconditional and unlimited guaranty documents signed b...

A flag features a blue field with white stars, red and white stripes, and a large white circle on a blue triangle.
New Executive Session Guidance For Public Entities: Be Specific Regarding Personnel-Related Sessions

November 26, 2019 | Publications

Public entities in Ohio are permitted to hold non-public meetings (executive sessions) for several s...

Medical Marijuana "RX" Prescription
Medical Marijuana Update: Ohio and Federal Law

November 25, 2019 | Blogs

Ohio’s medical marijuana program is almost one year old. Patient numbers have increased since Janu...

A calculator and a pen lie atop financial documents with numerical data.
Advanced Planning for Section 1061’s Three-Year Capital Gains Holding Period of Carried Intere...

November 21, 2019 | Blogs

Revisiting Holding the Carried Interest Through an S Corporation Eighteen months ago, we published a...

A conveyor belt in a warehouse carries cardboard boxes past shelves stocked with various items.
Avoiding the Franchise & Business Opportunity Law Traps

November 20, 2019 | Blogs

Distribution Laws Since the passage of the 2018 Farm Bill, distribution and retail activities involv...

Blockchain and Banking Blog featured image
SAFTs May Survive Telegram’s Garbled Message

November 19, 2019 | Blogs

Blockchain start-ups who side-stepped traditional seed round financing in favor of selling future ri...

Rows of hemp growing on a farm
The latest hemp laws state-by-state: October 2019

November 19, 2019 | Blogs

The U.S. Department of Agriculture (USDA) released its interim final rule for the U.S. Domestic Hemp...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 46 – Finland Leads The Way In The Secondary Use Of Heal...

November 18, 2019 | Blogs

 Medical data are considered particularly sensitive personal information. Laws and regulations in...

Hemp and CBD oil
Webinar: Hemp, CBD and Federal Regulation

November 18, 2019 | Blogs

Overview  The USDA recently issued its Interim Final Rule on U.S. hemp production.  The FDA contin...

Foreclosure Sign In Front On Modern House
Defaulted Mortgagee Saved By Distinction Between Note and Mortgage Claims

November 18, 2019 | Blogs

Previously, I wrote blog posts on planning commercial litigation and the considerations involved in ...

Financial Services Bank Building
Lessons for Commercial Litigation Counsel re (1) Business Records Hearsay and (2) Partial Conditiona...

November 18, 2019 | Blogs

A recent Court of Appeals decision is a good reminder for experienced lender’s litigation counsel ...

Piggy bank overflowing with money
In 2020 You Can Contribute More to Your 401(k) Plan

November 12, 2019 | Blogs

401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...

IRS Tax forms
Get your 403(b) plan right with the IRS by March 31, 2020

November 12, 2019 | Publications

Plans subject to Section 403(b) of the Internal Revenue Code (403(b) plans) are currently in a “re...

A close-up view of cannabis leaves with the sun setting behind them and clouds in the sky.
Are CBD Products Really Legal?

November 5, 2019 | Blogs

Over the past year, hemp products have been springing up everywhere, both online and in retail outle...

A person in a suit stands confused in front of a chaotic, scribbled mess on a wall.
IRS Lien Litigation Holds Lessons For Transaction Counsel

November 4, 2019 | Blogs

A lien in favor of the Internal Revenue Service (“IRS”) attaches to all the indebted party’s i...

A pen rests on a financial chart displaying stock market data and trends.
Section 1202 Qualification Checklist and Planning Pointers

November 1, 2019 | Blogs

A basic checklist of qualification requirements to help business owners and tax professionals consid...

A Japanese flag flutters against a clear blue sky.
What do the New U.S.-Japan Trade Agreements Mean for Your Business?

November 1, 2019 | Publications

The U.S.-Japan trade agreements, signed October 7, 2019, form a limited pact that focuses on certain...

Employment Law Concept. Book And Gavel On A Desk.
DOL Attempts to Modernize its Electronic Disclosure Rules with New Proposed Safe Harbor

October 31, 2019 | Blogs

On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...

Hemp farmer in a field
Hemp Production Regulation in Final Stages

October 31, 2019 | Blogs

On October 29, 2019, the U.S. Department of Agriculture (USDA) released a draft version of the inter...

Kentucky Statehouse
Protecting Kentucky Taxpayer Rights Is Trending

October 30, 2019 | Blogs

Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...

Blue ICO icon
ICOBox Complaint Offers Glimpse into SEC Enforcement Thinking

October 25, 2019 | Blogs

The Securities and Exchange Commission (“SEC”) recently moved to sanction an ICO-related busines...

A shattered blue piggy bank with coins scattered around it on a wooden surface.
IRS Finalizes Regulations on 401(k) Plan Hardship Withdrawals

October 23, 2019 | Blogs

On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...

A depiction of Kentucky's state shape in blue with its seal showing a statesman and a frontiersman shaking hands.
Taxes and the Kentucky Gubernatorial Race

October 23, 2019 | Blogs

Last year was the year of significant tax reform in Kentucky, and 2019 is the year of clean-up (with...

Flood After The Rain Is Flowing Down The Drain On The Road
Typical Minority Ownership Issues Facing Rollover Participants

October 21, 2019 | Blogs

PE buyers and target company owners are rightfully focused during the M&A process on the terms o...

Rows of hemp growing on a farm
The latest hemp laws state-by-state: September 2019

October 21, 2019 | Blogs

In September, three states authorized the retail sale of hemp-derived CBD, one state Board of Pharma...

Finger drawing growth on a bar graph
When SAFEs Fail

October 21, 2019 | Publications

Simple Agreements for Future Equity (SAFE) were first introduced by Y Combinator in 2013 as a substi...

Franchise restaurant sign: "Open. Please Come In"
Private Equity in Franchising

October 17, 2019 | Blogs

Private equity (“PE”) involvement in the franchising world has increased in recent years. Though...

A person's hands are using a smartphone with colorful icons on the screen, with blurred lights and a dark background suggesting a nightlife setting.
Joint Statement Issued on Activities Involving Digital Assets

October 16, 2019 | Blogs

Last Friday, the Chairman of the U.S. Commodity Futures Trading Commission (CFTC), the Director of t...

Virtual Data Files Containing Cryptographic Keys
In the News:
Blockchain Voting Systems — Can Democracy Rely on Them?

Publication: Cointelegraph

Authors: John S. Wagster

California Privacy Act 2019
First Look at CCPA Draft Regulations

October 11, 2019 | Publications

California Attorney General (AG) Xavier Becerra released draft regulations for the California Consum...

A stethoscope lies on a reflective surface alongside what appears to be a printed graph, suggesting a medical or healthcare setting.
CMS Releases Long-Awaited Stark Proposed Rule

October 11, 2019 | Blogs

The Centers for Medicare and Medicaid Services (CMS) has released a long-awaited proposed rule that ...

A stethoscope, a pair of eyeglasses, and a notebook with a pen are arranged on a light blue background.
Is ‘incident to’ billing for Medicare going . . .going . . . gone?

October 10, 2019 | Blogs

The Medicare Payment Advisory Commission (MedPAC) recommended to Congress in its June 2019 report th...

Hands are interacting with a futuristic digital interface showing healthcare and medical symbols and data visualizations.
Innovate and Pay for Value: Goals of New Anti-Kickback and Civil Monetary Penalty Rules

October 10, 2019 | Blogs

Peppered with references to ride sharing, interoperability, cybersecurity, and electronic health rec...

Energy Coal Stacker
Unintended Consequences of Recent Coal Severance Tax Legislation

October 7, 2019 | Blogs

This article was originally published in Tax Notes. On March 27 Gov. Jim Justice (R) signed two bill...

A droplet of yellow liquid is suspended from a dropper above an open brown bottle.
You Down with CBD? Yea You Know Me – States Look to Incentivize and Tax Growing Hemp Industry

October 2, 2019 | Blogs

Planting the Seed – How the Hemp Industry Began to Bloom Few products have ever taken the market b...

A close-up view of a blue calculator with a "TAX+" button prominently displayed.
Do Not Pass Go. Do Collect $200 – States Quickly Adding Marketplace Facilitator Collection Require...

October 1, 2019 | Blogs

A lot has changed in the state and local tax world after the 2018 Wayfair[1] decision which finally ...

A stream of water flows from an open tap against a white background.
Governor DeWine Issues Order to Address PFAS in Ohio’s Drinking Water

October 1, 2019 | Publications

December Deadline Provides Limited Window for Ohio’s Water Utilities Late last week, Gov. Mike DeW...

A piece of paper with the word "TRUST" torn into two parts.
I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?

September 30, 2019 | Blogs

Nexus is nearly an impossible concept to grasp in most state and local tax (SALT) contexts as states...

Piggy bank overflowing with money
DOL Announces Final Overtime Rule

September 24, 2019 | Publications

On September 24, 2019, the Department of Labor (DOL) announced its highly anticipated final rule to ...

A screen displays a rising stock market graph with various global indexes, highlighting financial growth against a world map backdrop.
The Newly Proposed Regulations on CFIUS Review over Foreign Investments in the U.S.

September 24, 2019 | Publications

On September 17, 2019, the U.S. Department of Treasury published its proposed regulations for implem...

Stack of papers in front of computer
California’s Consumer Privacy Act Completes its 2019 Legislative Journey

September 17, 2019 | Blogs

Friday, Sept. 13 was the last day for bills amending the California Consumer Privacy Act (CCPA) and ...

A close-up of credit cards placed on top of US currency bills.
State Attorneys General Ask at the Checkout Counter, “Chip & Sign or Chip & Pin?”

September 17, 2019 | Blogs

Should state Attorney General’s (AG’s) intrude in the private market place to influence the cho...

Rows of hemp growing on a farm
The latest hemp laws state-by-state: August 2019

September 11, 2019 | Blogs

The hemp industry took a step forward as one state expanded its hemp program and one non-hemp progra...

A red running track with numbered lanes curves around a grassy field.
California’s Consumer Privacy Act Amendment Process Nears the Finish Line

September 11, 2019 | Publications

The enactment of the California Consumer Privacy Act (CCPA) has been a marathon process, with numero...

A padlock secures locker number 10 in a corridor lined with lockers.
Denying a Patient Access to Their Records Can Cost You

September 11, 2019 | Blogs

In a first of its kind enforcement action, the Office of Civil Rights at the Department of Health an...

The image features a series of padlocks, with one red unlocked padlock among blue locked padlocks, set against a background of binary code and data.
Cyber Diligence and Resilience: Understanding Risk Involved with A Company’s Data

September 8, 2019 | Blogs

Background The due diligence process in private equity transactions require that you as a buyer or s...

A healthcare professional is examining a digital tablet x-ray with a blurred hospital corridor in the background.
Physician Ventures in the Shadow of Stark – What Options Do We Have?

August 28, 2019 | Blogs

Hospitals may wish to enter into joint ventures with physicians for a variety of reasons.  Commonly...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
Planning Litigation for the Lender: Lender Can Sue Out-of-State Borrower’s Counsel in Lender’s H...

August 19, 2019 | Blogs

The work of commercial transaction counsel who represent borrowers can involve making representation...

Featured image for posts
Do We Have A Contract? What Delta’s Win Tells Us About Privacy Policies

August 16, 2019 | Blogs

A federal court in California handed Delta Air Lines a win this year by dismissing a putative class ...

A graphic of a yellow folder with documents and a shield with a lock, symbolizing data security or protected information.
What You Need to Know about Maine’s New Privacy Law

August 15, 2019 | Blogs

States across the U.S. are rapidly passing new consumer privacy laws. This is the second in an ongoi...

A close-up view of a steel bridge structure against a blue sky with clouds.
Opportunity Zones and Kentucky’s P3 Statute: Providing the Potential Solution for Some of Kentucky...

August 14, 2019 | Blogs

With Kentucky’s recent enactment of legislation permitting public-private partnerships (P3s), as w...

A digital fingerprint overlayed on a background with binary code and abstract technological graphics represents cybersecurity and digital identity concepts.
Collecting Biometric Data: What You Need to Know

August 9, 2019 | Publications

Employers are increasingly adopting technology that collects biometric information from their employ...

Rows of hemp growing on a farm
The latest hemp laws state-by-state: July 2019

August 9, 2019 | Blogs

One state established a hemp growth program, one governor vetoed legislation expanding his state’s...

A weathered "Hazardous Waste" sign is attached to a chain-link fence, behind which various colored barrels are stored.
First-Ever Criminal Prosecution for Failure to Report a Hazardous Product Defect

August 5, 2019 | Publications

Recently, a Federal grand jury in California indicted two corporate executives for failing to report...

Featured image for Intellectual Property Practice Area
U.S. Government Regulation of Cryptocurrencies Remains More Tortoise than Hare

August 4, 2019 | Blogs

For the most part, U.S. governmental entities are allowing cryptocurrency regulation to evolve incre...

Pair of blue and yellow athletic shoes beside a plastic water bottle on a dark surface.
What’s Going on with Wellness Plans? EEOC Withdraws Incentive Rules and Creates Uncertainties

August 2, 2019 | Publications

Last December, the Equal Employment Opportunity Commission (EEOC) formally withdrew its rules on inc...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
Ohio, Let’s Talk About C-B-D, Let’s Talk About Hemp Baby

July 31, 2019 | Blogs

It’s official — with Governor DeWine’s signature, Senate Bill 57 legalized hemp-derived produc...

A hand is initiating a chain reaction by knocking over a row of standing wooden dominoes.
Successor Liability Presents A “Risky Gambit” to Private Equity Firm

July 27, 2019 | Blogs

A Federal District Court recently called investments in private companies a “risky gambit” becau...

Cannabis Marijuana Oil Extracts In Jars And Leaves For Treatment.
Obtaining Federal Trademark Protection for Hemp and CBD Products

July 23, 2019 | Blogs

Background While marijuana remains illegal at the federal level, decriminalization of marijuana in o...

Government OH State House
Impacts of the Repeal of Ohio’s Renewable Portfolio Standards with HB 6

July 23, 2019 | Publications

Ohio House Bill 6 (“HB 6”) has enjoyed no shortage of publicity, debate, and advertisin...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
Recent Case Law Focuses on Drafting Considerations in Payments Contracts (part 3 of 3)

July 23, 2019 | Blogs

A well-crafted contract will be concise, clear, and avoid internal conflicts. In this last article o...

An elderly man and a young boy are sitting on a green bench, with the man showing something to the boy from a book or a tablet.
Long-Term Care Facilities – Update Your Residential Agreements with Binding Arbitration Provision

July 22, 2019 | Blogs

According to the Centers for Medicare & Medicaid Services (CMS) final rule, effective September ...

A set of balanced scales sits on a pedestal in an empty courtroom.
Ohio Supreme Court Clarifies Statute of Repose

July 18, 2019 | Publications

On July 17, 2019, the Ohio Supreme Court issued a decision that has a dramatic impact on the risks f...

A bustling city street at dusk with blurred vehicles indicating heavy traffic and motion.
Environmental Mitigation Trust: Deadline looming on grant money

July 18, 2019 | Publications

Across the nation, billions of dollars are becoming available to private and public entities to prom...

A police car with flashing blue lights is parked at night with blurred city lights in the background.
Watson v. Pearson: Qualified Immunity and Curtilage Searches

July 17, 2019 | Publications

The U.S. Sixth Circuit Court of Appeals, with jurisdiction over Ohio, Michigan, Kentucky, and Tennes...

Water flows around a storm drain on a wet street.
TMDL Legislation Provides Limited Window of Opportunity for Ohio’s Sewer Utilities to Challenge Ex...

July 17, 2019 | Publications

On March 24, 2015, the Ohio Supreme Court issued its decision in Fairfield County v. Nally, ruling ...

A person lies in a medical scanning device, possibly an MRI or CT machine, with red alignment lasers visible.
Information Blocking and the API Standard: Proposed Rules Look to Shake-up Data in the Healthcare In...

July 17, 2019 | Blogs

The Centers for Medicare and Medicaid Services (CMS) and the Office of the National Coordinator for ...

A 3D conceptual art of various words such as "legal," "trademark," "symbol," and "law" interconnected around a central "TM" logo, representing elements related to trademark law on a blue background.
USPTO announces new trademark rule requiring foreign-domiciled applicants, registrants and parties t...

July 16, 2019 | Publications

The United States Patent and Trademark Office (USPTO) will soon require foreign-domiciled trademark ...

A gold piggy bank is being squeezed by a carpenter's vise with wooden handles.
Request Annual Estimate of Multiemployer Pension Plan Withdrawal Liability

July 16, 2019 | Blogs

An employer which participates in an underfunded multiemployer pension plan should request an estima...

A red car is speeding down a road, with a blurred background indicating high speed and motion.
Navigating the thorny tax issues triggered by the issuance of restricted stock in a rollover transac...

July 16, 2019 | Publications

It isn’t unusual for shareholders holding vested stock in their target company to roll the sto...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
Recent Case Law Focuses on Drafting Considerations in Payments Contracts (part 2 of 3)

July 15, 2019 | Blogs

In this second article of our three-part series on payments contracts and drafting considerations, r...

A nighttime scene of an illuminated industrial complex with multiple structures and bright lights set against a dark blue sky.
Pennsylvania’s New Revised Statutory Arbitration Act: What the Oil and Gas Industry Needs to Know

July 12, 2019 | Publications

INTRODUCTION More and more oil and gas disputes in Appalachia seem to be resolved through arbitratio...

A web browser address bar with the beginning of a URL starting with "http://" is highlighted by a cursor arrow.
The Search for Holders Under the ODMA: The 5th District Says You Don’t Always have to Use the ...

July 11, 2019 | Publications

On June 28, 2019, the Court of Appeals for the Fifth District issued its opinion in Gerrity v. John...

A man in a suit is interacting with a futuristic transparent touchscreen displaying "Access Granted" and other digital information.
A Primer for Litigation Counsel Regarding the Organizing of Loan Workout and Cybersecurity Professio...

July 10, 2019 | Blogs

Substantive Expertise versus A New Perspective and Freedom from the Past Counsel are regularly and a...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
The SECURE Act – Federal Retirement Enhancement Act May Soon Require Complete Restructuring of Inh...

July 9, 2019 | Blogs

On May 23, 2019, the U.S. House of Representatives passed the “Setting Every Community Up for Reti...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
Preparing for Expected ICE Enforcement Operations

July 8, 2019 | Publications

Recently, President Donald Trump announced that U.S. Immigration and Customs Enforcement (ICE) offic...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
Recent Case Law Focuses on Drafting Considerations in Payments Contracts (Part 1 of 3)

July 8, 2019 | Blogs

Payment card networks are built on a web of contractual arrangements containing incentives and alloc...

Solar panels and wind turbines are positioned against a backdrop of a dramatic sunset sky, illustrating a clean energy concept.
Solar Energy Providers Should Protect Their Investments with Advanced DC Monitoring

July 8, 2019 | Blogs

As the scale of solar energy projects grows, the incorporation of advanced direct current (DC) monit...

Medical Marijuana growing in greenhouse
Growing Products Liability Claims Against the Marijuana Industry

July 8, 2019 | Blogs

Marijuana products liability claims are inevitable. As the marijuana industry increases in size, and...

Signed document and notary
Addressing the Impact of the Golden Parachute Rules in M&A Transactions

July 6, 2019 | Blogs

A “golden parachute” is defined as an agreement between an employer and employee that tr...

A hand holds a pink piggy bank in front of a blackboard with a Bitcoin symbol and circuit lines drawn on it.
Rising Momentum for Blockchain’s Decentralized Finance Applications

July 5, 2019 | Blogs

Background Blockchain technology’s potential for disintermediation in the financial sphere has evo...

Change hand written in sand
Kentucky’s 2019 Updates to the Tax Code

July 3, 2019 | Blogs

Kentucky’s 2018 Regular Session of the General Assembly brought sweeping changes to the state’s ...

Downtown Cincinnati Ohio Colorful Pubs And Restaurants
NLRB: Employers can bar nonemployee access to their facility’s “public space” for promotio...

July 2, 2019 | Blogs

The National Labor Relations Board (NLRB) recently issued a welcome decision that affords employers ...

West Virginia State Laws
West Virginia Supreme Court of Appeals Issues Opinions Addressing the Rights of Surface Owners and O...

July 1, 2019 | Publications

West Virginia’s Supreme Court of Appeals issued two opinions earlier in June that addresses the in...

Columbus Ohio skyline
Joint Ventures in One of the “Hottest” Real Estate Markets in the U.S.

June 27, 2019 | Publications

It is no secret that Columbus, Ohio has been experiencing tremendous growth over the last several ye...

A login interface on a screen displaying fields for username and password with a "Sign in" button.
States Limit Employer Access to Employee Social Media and Other Internet Accounts

June 25, 2019 | Publications

The U.S. State Department recently implemented a policy requiring visa applicants to submit informat...

Law Concept: Copyright On Digital Background
Supreme Court to Rule on Whether Sovereign Immunity Protects States from Copyright Infringement Clai...

June 24, 2019 | Publications

On June 3, the U.S. Supreme Court agreed to take on the question of whether states (and instruments ...

A contract document with bold red text and various clauses and sections visible.
Collateral Descriptions in UCC Financing Statements

June 20, 2019 | Blogs

Lenders and their counsel know that it is important to properly describe the collateral on which a l...

A question mark made of dollar bills stands on a wooden surface against a blue background.
New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Sec...

June 17, 2019 | Blogs

Under IRC § 199A, some businesses that are not C corporations can claim an income tax deduction equ...

A person's hands are using a smartphone with colorful icons on the screen, with blurred lights and a dark background suggesting a nightlife setting.
Nevada Passes Online Consumer Privacy Legislation

June 17, 2019 | Publications

States across the U.S. are rapidly passing new consumer privacy laws. In the first of this ongoing s...

Uncover the Benefits
2019 Update – How to Deal with Section 1061’s Three Year Holding Period Requirement for Carr...

June 14, 2019 | Blogs

Hedge fund, private equity and real estate professionals value the carried interest because it allow...

A magnifying glass is highlighting the words "personal data" on a document.
Georgia Disallows State-Law Claims for Negligent Disclosure of Personal Data

June 13, 2019 | Blogs

In Dept. of Labor v. McConnell, the Georgia Supreme Court affirmed that an individual could not pur...

A collection of various colorful passport stamps overlapping each other.
2019 Immigration Updates Employers Need to Know

June 12, 2019 | Publications

The world of immigration policy is changing fast, and Frost Brown Todd is here to inform you of the ...

Rows of hemp growing on a farm
The latest hemp laws state-by-state: May 2019

June 12, 2019 | Blogs

Hemp growth programs took root in four different states, expanded in two states, and legislation awa...

Abstract representation of a digital network with interconnected nodes and lines in hues of red, blue, and purple.
iPhone Users have Standing to Sue Apple for Alleged Monopolization

June 11, 2019 | Publications

Avoiding harm to consumers has been the guiding principle for U.S. antitrust law for decades. But an...

California Privacy Act 2019
The Latest on the California Consumer Privacy Act’s Amendments

June 10, 2019 | Publications

The sweeping California Consumer Privacy Act (CCPA) was enacted last June at light speed—having be...

A group of individuals are collaborating over a table scattered with papers, sticky notes, and design materials.
IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Mer...

June 7, 2019 | Blogs

In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...

Piggy bank overflowing with money
How to Address a Consumer Dispute in Compliance with Fair Credit Reporting Act

June 2, 2019 | Blogs

With the recent decision in Spokeo v. Robbins, bloggers and legal commentators have spent much time...

"$100"
A Break from Tradition: Trust Planning for Wealthy Blended Families

May 30, 2019 | Blogs

Despite being separate and distinct from “family law,” estate planning techniques and strategies...

Foreclosure Sign In Front On Modern House
Unique Concerns When Foreclosing Junior Liens on Real Estate in Ohio

May 29, 2019 | Blogs

There has been some significant activity recently involving the rights and obligations of junior re...

Business Work Environment
Avoid Buying Big Labor & Employment Law Risks

May 27, 2019 | Blogs

Savvy buyers must be on the lookout for “surprise” labor and employment law risks that can excee...

A close-up of a blue glass-clad building facade showing the pattern of windows and a protruding architectural feature.
A Taxpayer’s Consumer Guide to “Substantial Authority” Tax Opinions

May 24, 2019 | Blogs

Why are tax opinions especially relevant today? Recent changes in the tax laws have left taxpayers a...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 36 – Five Hot U.S. Data Privacy Developments

May 24, 2019 | Podcast

The Data Privacy Detective turns the spotlight on five American data privacy developments in a conve...

gavel atop a document titled "tax law"
Kentucky Issues New Tax Regulations – Part 2

May 22, 2019 | Blogs

The Importance of Tax Regulations and its Critical Role After Kentucky’s Recent Tax Reform As ...

Kentucky Statehouse
Kentucky Tax Reform – Big Changes for the Business Community

May 22, 2019 | Blogs

Kentucky legislative sessions are always full of twists, turns, and surprises. The 2018 Regular Sess...

Hong Kong Skyscrapers Skyline Cityscape View
New China-Hong Kong Tax Treaty – Hong Kong as a Base for Investment in China

May 20, 2019 | Publications

On August 21, 2006, The Central Government of the Peoples Republic of China and Hong Kong signed an ...

Rendered Kentucky Flag
Important Ruling on Kentucky Unemployment Hearings: What Employers Need to Know

May 20, 2019 | Publications

Any employer that uses a non-lawyer corporate representative at unemployment hearings will risk havi...

A tablet displaying colorful charts and graphs is lying next to printed data reports and a spiral-bound notebook on a white surface.
EEOC Will Begin Collecting Pay Data in July 2019

May 17, 2019 | Publications

The Equal Employment Opportunity Commission (“EEOC”) recently announced that employers who file ...

Natural Oil Refinery And Natural Gas Refinery
PA Supreme Court Tacitly Approves Commonwealth Court’s ERA Analysis

May 17, 2019 | Publications

On May 14, 2019, the Pennsylvania Supreme Court declined to accept an appeal from a Commonwealth Cou...

Flood After The Rain Is Flowing Down The Drain On The Road
Staffing Rules Add Strain to Ohio’s Water and Sewer Utilities

May 15, 2019 | Publications

Ohio’s water and sewer authorities are estimated to need a capital investment of $9.68 and $11.16 ...

A stylized digital tunnel with binary code patterns lining the walls and a curving road leading toward a bright light at the end.
The Driverless Car – Ready or Not, Here It Comes

May 14, 2019 | Blogs

As we roll into 2019’s peak travel season, automakers are hitting the gas on developing the necess...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 35 – Hot Topics in Data Privacy – From the U.S. F...

May 13, 2019 | Blogs

The May 2-3, 2019 International Association of Privacy Professionals (IAPP) Conference featured lead...

A blurry figure is visible at the end of a bright, clean hospital corridor with white walls and a reflective floor.
CMS’s “Fresh Look” at Space Sharing Looks All Too Familiar”

May 10, 2019 | Blogs

Hold the presses – CMS’s long-awaited guidance on shared space arrangements between hospitals an...

Hemp farmer in a field
Financing Considerations in Emerging Hemp Businesses

May 7, 2019 | Blogs

Hemp-related business opportunities are exploding, particularly in Kentucky. Interested private equi...

Modern apartment buildings with vibrant facades are surrounded by neatly landscaped green spaces and pedestrian paths under a clear blue sky.
The First Filed Real Estate Interest Has Priority, Sometimes

May 7, 2019 | Blogs

Uncounted dollars in money, goods and services are routinely transferred in reliance on the priority...

Blueprints of towering skyscrapers with intricate architectural designs illuminated against a blue background.
Myths About Public-Private Partnerships

May 5, 2019 | Publications

Background Government agencies and political officials from all spectrums have endorsed the idea of ...

A modern hospital building with a large blue "H" sign indicating it is a medical facility.
To Share or Not to Share (Space) – That is STILL the Question

May 1, 2019 | Blogs

As we rapidly approach the fifth month of the year, the Center for Medicare and Medicaid Services (C...

Cannabis Marijuana Oil Extracts In Jars And Leaves For Treatment.
West Virginia Medical Cannabis Banking Reforms Take Shape

April 30, 2019 | Blogs

On April 25, 2019, the West Virginia Treasurer’s Office issued a request for proposals (RFP) seeki...

"Job Interview This Way"
The Use and Legal Ramifications of Artificial Intelligence Entering the Workforce

April 30, 2019 | Blogs

Fifty years ago, auto manufacturing plants were filled with thousands of people on large assembly li...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 34 – When Employees Cooperate With Law Enforcement And ...

April 30, 2019 | Blogs

Picture frontline employees – like those at a motel’s front desk. In enter ICE agents with gold ...

A close-up view of a clock showing the time approaching midnight.
Special Timing Rule

April 29, 2019 | Blogs

Are You Withholding Too Much on Nonqualified Deferred Compensation? If you have a nonqualified defer...

Two people are pulling on a small model house while standing in front of a suburban home.
So Many Adages So Little Time

April 29, 2019 | Blogs

The old adage “no harm no foul” applies to tort litigation unless there is a statute or contract...

A document titled "EMPLOYEE AGREEMENT AND CONSENT TO DRUG AND/OR ALCOHOL TESTING" with a pen and a swab on top of it.
With CBD Legal, is THC in the Workplace A-OK?

April 26, 2019 | Blogs

The 2018 Farm Bill’s legalization of hemp set the stage for a resurgence in hemp production and ...

A close-up of a blue calculator focusing on the "TAX+" button.
When a Lender Must File and Send a Form 1099-C to Report Debt Forgiveness

April 26, 2019 | Blogs

Over the years, I have often addressed questions related to IRS Form 1099-C titled Cancellation of ...

A set of golden scales is in focus in the foreground with a gavel and sound block blurred in the background, suggesting a legal or judicial setting.
Sixth Circuit Court Rules Chalking Tires Unconstitutional

April 24, 2019 | Publications

The Sixth Circuit ruled this week that the practice of “chalking” car tires by parking enforceme...

A close-up of a keyboard with a red key featuring a lock icon and the words "Data protection."
Motel 6 Pays Price for Exposing Guest Data in Effort to Cooperate with ICE

April 24, 2019 | Publications

Motel 6 recently agreed to a $12 million settlement with Washington state after the state filed a la...

Medical Marijuana medicine capsule
Physician Alert: Patient Informed Consent for Medical Marijuana Treatments

April 23, 2019 | Blogs

State laws vary considerably in terms of the professional obligations they place on physicians obtai...

gavel atop a document titled "tax law"
Kentucky Supreme Court Rules in Favor of Frost Brown Todd Tax Case

April 19, 2019 | Blogs

Kentucky taxpayers now have access to the state’s Department of Revenue (DOR) tax rulings. The cas...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 33 – Streaming Data Flows: Key Findings from an Important 2...

April 19, 2019 | Podcast

Businesses have far more personal data than they think they have, and information expands by the hou...

A piggy bank and a jar of pills are balanced on a wooden seesaw against a plain background.
Public-Private Partnerships (PPP) for Drug Development

April 18, 2019 | Blogs

As a result of huge costs and pricing pressures, many drug development players are now participating...

A person is working on a laptop at a desk with plants and office supplies nearby.
Kentucky Passes the Pregnant Workers Act

April 16, 2019 | Publications

On the last day of the 2019 legislative session, the Kentucky General Assembly passed the Pregnant W...

A person in a suit stands confused in front of a chaotic, scribbled mess on a wall.
Domain Name Enforcement Post-GDPR

April 15, 2019 | Blogs

The practical effect of the GDPR in connection with domain name enforcement can leave (and should le...

A smartphone displaying a banking app lies on a laptop keyboard next to several credit cards.
Small Banks and FinTech: an Opportunity?

April 15, 2019 | Blogs

Earlier this year BB&T and SunTrust announced a merger that if completed will create the sixth-l...

Government KY State Capitol
Unitary is Alive and Kicking in The Commonwealth

April 12, 2019 | Blogs

As a part of the generational legislation on Kentucky tax passed last April via 2018 HB 486, the Gen...

"$100"
COBRA Noncompliance can be Costly

April 12, 2019 | Blogs

Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...

California Privacy Act 2019
California Consumer Privacy Act (CCPA) FAQ

April 11, 2019 | Blogs

The California Consumer Privacy Act (CCPA) goes into effect on January 1, 2020. Before then, covered...

Immigration Documents
USCIS Late-Breaking Announcement re FY2020 H-1B Cap Season

April 10, 2019 | Publications

As baseball season begins, U.S. Citizenship and Immigration Services (USCIS) throws more curveballs ...

A waving flag of West Virginia with the state seal in the center.
A Brief History of West Virginia Sales and Use Tax Nexus

April 8, 2019 | Blogs

This article was originally published in Tax Notes. Since the U.S. Supreme Court’s Quill[1] decisi...

An individual in an orange suit ascends a ladder amidst towering white cylindrical structures against a twilight sky.
Beware the Ides of March – Pa. Appellate Court Allows AG to Pursue UTPCPL Claims Against Oil and G...

April 5, 2019 | Publications

On March 15, 2019, an en banc panel of Pennsylvania’s Commonwealth Court issued an opinion address...

placeholder image
Department of Labor Proposes Update to Joint Employer Regulations

April 4, 2019 | Publications

The Department of Labor (“DOL”) recently announced it is proposing a rule to clarify and...

A digital representation of blockchain technology is shown, featuring interconnected blocks of binary data highlighted in blue.
HR 171: Kentucky’s First Step Towards a Sustainable and Innovative Blockchain Market

April 3, 2019 | Blogs

For anyone who has been paying attention to the recent cryptocurrency craze globally and the growing...

A hand pointing to a stock market graph on a digital screen indicating financial analysis.
The IRS Backtracks (Again!) on Retiree Lump-Sum Windows

April 3, 2019 | Blogs

On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...

gavel atop a document titled "tax law"
The Choice of Entity Decision for VC Financed Start-ups

April 3, 2019 | Publications

I recently published an article focusing on the choice of entity decision for main street businesses...

A tablet displaying a mortgage application form is placed on a desk cluttered with documents, a pen, eyeglasses, and a black notebook.
Admit and Legislators Acknowledge That Real Estate Professionals Are Human and Need Protection From ...

April 2, 2019 | Blogs

Ohio and other states where Frost Brown Todd has offices have long had witness and/or notary require...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
Two offerings – one token: Simultaneous Rule 506(c) and Reg S offerings of security tokens

April 1, 2019 | Blogs

While the ICO market weathers a frigid crypto winter and awaits further regulatory clarity, many is...

Franchise Dramshop Craft Beer Tasting Bar
West Virginia Governor Signs Craft Beer Reform Bill

April 1, 2019 | Publications

A new West Virginia law aims to foster the growth and expansion of the craft beer industry while eli...

A document titled "FLSA: Fair Labor Standards Act" is placed on a wooden desk next to a pair of glasses and calculator keys.
Department of Labor Proposes Update to FLSA Regular Rate Requirements

April 1, 2019 | Publications

The Department of Labor (“DOL”) recently announced a proposed rule to amend and clarify the regu...

A set of balanced scales sits on a pedestal in an empty courtroom.
SRI International v. Cisco: Patent Eligibility Unresolved Tension between Highest Courts

April 1, 2019 | Publications

The case of SRI International, Inc. v. Cisco Systems, Inc. exposed an apparent inconsistency betwe...

A person is looking through a pair of orange binoculars against a blue background with a subtle pattern.
Planning Beyond the Buy-Sell – Ownership Structure Considerations for Closely Held Business Owners

March 29, 2019 | Blogs

Most closely held business owners recognize that a properly drafted and current buy-sell agreement ...

hemp CBD legal
Hemp and CBD Sales Bill Cultivated in Ohio

March 29, 2019 | Blogs

Hemp is not marijuana – let us start there. This is a critical distinction the Ohio legislature ha...

Cincinnati Skyline Aerial With Bridge, River And A Boat
City of Cincinnati Adopts Salary History Ban

March 21, 2019 | Publications

The city of Cincinnati adopted an ordinance prohibiting employers from asking about or relying on th...

A close-up of a document shows a stamped text "IMMIGRATION" alongside other obscured text and stamp markings.
March 2019 Immigration Update: What You Need to Know

March 20, 2019 | Publications

Application to Extend/Change Nonimmigrant Status Form Update United States Citizenship and Immigrati...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 32 – Discovering Personal Data: How the unknown becomes kno...

March 15, 2019 | Podcast

Businesses hold vast amounts of digital and hard copy data. Much is personal data regulated by diffe...

hemp CBD legal
Frost Brown Todd Attorneys Earn Dismissal in Groundbreaking Hemp Lawsuit

March 11, 2019 | Blogs

The United States District Court for The Southern District of West Virginia dismissed the case again...

A prominent red copyright symbol overlays a digital background filled with alphanumeric code.
Supreme Court Ruling Impacts Copyright Infringement Claims

March 11, 2019 | Publications

On March 4, 2019, in Fourth Estate Pub. Benefit Corp. v. Wall-Street.com, LLC, 586 U.S. ___ (2019), ...

Stack of papers in front of computer
Anatomy of an Employee Stock Ownership Plan (ESOP)

March 10, 2019 | Publications

What is an employee stock ownership plan (ESOP)?  An ESOP is a means of providing an identity of in...

A close-up of a security camera with a red recording light, mounted on a wall against a blue background.
How to Enhance School Security Without Violating Privacy

March 8, 2019 | Publications

In the wake of a record number of school shootings in 2018, school districts are looking to improve ...

A wooden clock is placed next to a jar filled with coins, with more coins scattered around the jar.
New Proposed Overtime Rule Announced

March 8, 2019 | Publications

On March 7, 2019, the Department of Labor (“DOL”) announced that it is proposing an increase to ...

California Privacy Act 2019
Does the California Consumer Privacy Act (CCPA) Apply to Your Business? A Flowchart

March 7, 2019 | Blogs

Businesses that violate the CCPA can face civil penalties in actions brought by the California Attor...

energy facility oil and gas tanks
Kentucky makes important changes to oil and gas law

March 6, 2019 | Publications

The Kentucky House of Representatives and Senate unanimously passed House Bill 199 into law during t...

California Privacy Act 2019
Your California Consumer Privacy Act (CCPA) Checklist

March 4, 2019 | Blogs

The CCPA can apply to businesses located outside California that collect or sell personal informatio...

A wooden gavel and a brass scale symbolizing law and justice rest on a desk with books in the background.
Dormancy and Revival: Long-Term Judgment Collection in Ohio

March 4, 2019 | Blogs

The fortunes of those who owe you money can vary over the years. This blog post explores how Ohio ju...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Episode 31 – Data Incidents and Breaches: What mid-sized companies ...

March 4, 2019 | Blogs

Data incidents arise regularly for businesses. The perpetrators range from sophisticated scoundrels ...

A person's hands are using a smartphone with colorful icons on the screen, with blurred lights and a dark background suggesting a nightlife setting.
SPNB Charters for FinTech Companies: A Primer

February 27, 2019 | Blogs

The number of tech companies offering alternatives to traditional banks has increased severalfold in...

Big picture of finance, connecting the dots
SPNB Charters for FinTech Companies Will Impact Your Litigation Work

February 25, 2019 | Blogs

Experienced counsel who regularly litigate for or against federally chartered and regulated financia...

Modern multi-rotor drone
Drones Overhead: What’s All the Buzz About?

February 22, 2019 | Publications

On February 13, the Federal Aviation Administration (FAA) issued a notice of proposed rulemaking tha...

Marijuana Field During Sunset
Now is the Time to Plan IP Strategies for Industrial Hemp

February 22, 2019 | Blogs

The use case for industrial hemp – defined under federal law as cannabis plants or plant parts con...

Pillar Detail BW
U.S. Supreme Court Rules Eighth Amendment Excessive Fines Clause Applies to State and Local Governme...

February 22, 2019 | Publications

On February 20, 2019, the Supreme Court of the United States ruled unanimously in the case of Timbs ...

A network of blue neon-lit paths connect symbols representing folders and documents, illustrating a digital file management or data network concept.
Thank You Michigan, Next! A Third State Adopts the NAIC Insurance Data Security Model Law

February 19, 2019 | Blogs

On December 28, 2018, the former Michigan Governor, Rick Snyder, signed into law House Bill 6941 (th...

A healthcare professional wearing a white coat and stethoscope is using a digital tablet.
Ohio’s Standardization of Medical Release Form

February 19, 2019 | Blogs

This month, the Ohio Department of Medicaid finalized its regulation (OAC 5160-1-32.1) which creates...

A wooden judge's gavel rests on a sounding block with a blurred legal book in the background.
Could recent court decisions lead to more Ohio mineral ownership debates?

February 19, 2019 | Publications

A deed or a lease may seem to say who owns the oil, gas, and coal under the land. But, that might no...

A digital abstract background with blue binary code and yellow digital arrows indicating upward movement.
What Does a “No Deal Brexit” Mean For Personal Data Transfers From the UK to the U.S.?

February 15, 2019 | Publications

The looming March 29, 2019, Brexit deadline could arrive with no agreement for transitioning the wit...

A gavel rests atop a closed book on a flat surface.
When the Dispatcher Must Stop the Truck: A Collection Lawyer’s Duty to Stop the Work of Others Tha...

February 12, 2019 | Blogs

Collection lawyers know that sometimes their efforts, including litigation, are temporarily halted. ...

A pink piggy bank is being held up against a chalkboard background with a Bitcoin and circuit diagram drawn above it.
Five Things to Know About Security Token Offerings

February 10, 2019 | Blogs

A security token offering (STO) is, as its name indicates, a public or private sale of a “security...

Virtual Data Files Containing Cryptographic Keys
What’s around the bend for crypto and blockchain developers and the agencies tasked with regulatin...

February 8, 2019 | Blogs

Frost Brown Todd attorneys Courtney Rogers Perrin and Joshua Lewis join Nick Sciple of the Industry ...

A wooden judge's gavel rests on its sound block on a dark wooden background, symbolizing law and authority.
Sixth Circuit Court of Appeals Strikes Down Tennessee’s Punitive Damages Cap as Unconstitutional

February 6, 2019 | Publications

Tennessee Governor Bill Haslam made waves in 2011 when he signed the Tennessee Civil Justice Act (TC...

Occupational Safety and Health Administration (OSHA)
Employers Beware: OSHA Penalties Increasing

February 6, 2019 | Publications

On Jan. 23, 2019, the Department of Labor released a final rule increasing Occupational Safety and H...

A calculator with a prominent red "TAX" button is lying next to a pen on top of financial documents.
Ohio Supreme Court Further Defines Agency Rules for CAT Exemption

February 5, 2019 | Publications

On Nov. 7, 2018, the Ohio Supreme Court upheld the Ohio Board of Tax Appeals (BTA) decision in Willo...

gavel atop a document titled "tax law"
The Importance of Regulations in Tax Law, Especially After Kentucky’s Recent Tax Reform – Pa...

February 2, 2019 | Blogs

The importance of regulations in the world of tax is often overlooked, but in many cases, regulation...

A close-up view of a cellphone keypad with illuminated blue buttons displaying numbers and corresponding letters.
New FCC Database Aims to Reduce Potential Liability of Businesses under the Telephone Consumer Prote...

February 1, 2019 | Blogs

The Federal Communications Commission (FCC) recently issued an order approving new rules authorizing...

A smartphone with a stylus pen signing a digital document on its screen against a light blue background.
E-Verify Actions Needed Post-Government Shutdown

February 1, 2019 | Publications

What is E-Verify? E-Verify is an internet-based system that compares information entered by an emplo...

Pillar Detail BW
Supreme Court: Private Sales are Still Prior Art under the America Invents Act

January 24, 2019 | Publications

Prior to the America Invents Act (AIA), a person could not obtain a patent on an invention that was ...

A close-up of a collection of colorful wine bottles lying horizontally with focus on their necks and cap seals.
Big-box liquor stores may soon be on the way in Tennessee

January 22, 2019 | Publications

On the heels of 2014’s wine-in-grocery-stores bill, and 2018’s bill to allow wine sales on Sunda...

A flag features a blue field with white stars, red and white stripes, and a large white circle on a blue triangle.
New Ohio Law Protects Corporate Franchisors from Liability for Certain Workplace Violations of its F...

January 22, 2019 | Publications

The joint-employer doctrine determines the circumstances in which one company can be held liable for...

A silver pen is resting on a printed financial report with line and bar graphs.
IRS Issues Updated Eligible Rollover Distribution Notices – Plans Should Begin Using Immediate...

January 10, 2019 | Publications

Most retirement plans (including profit sharing, 401(k), and 403(b) plans) are required to provide p...

A flag features a blue field with white stars, red and white stripes, and a large white circle on a blue triangle.
Big Changes Are in Store for Ohio Townships

January 10, 2019 | Publications

On Dec. 21, 2018, Governor Kasich signed House Bill 500 (“Bill”) into law, enacting a number of ...

Sunlight filters through clear blue water, creating patterns of light beneath the surface.
Agencies Propose Significant Changes To “Waters Of The U.S.” Rule

January 10, 2019 | Publications

In a Dec. 11, 2018, prerelease of an upcoming Federal Register notice, U.S. EPA and the Army Corps o...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast Podcast Episode 30 – Good news for 2019 from Europe for US firm...

January 4, 2019 | Blogs

The European Commission issued its second review of how the EU PrivacyShield is working in late Dece...

European Commission Provides a Last-Minute Holiday Gift

January 4, 2019 | Publications

With the hustle and bustle of the holiday season, it was easy to overlook the issuance of the writte...

Professionals are engaged in a discussion over documents with charts and data, with a laptop and other office materials on the table.
Revisiting the Choice of Entity Decision for the Closely Held Business

January 2, 2019 | Blogs

During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...

A close-up view of a scientific experiment featuring a 96-well plate with blue liquid and a Petri dish with pink substance in a laboratory environment.
EKRA’s Interaction with the Anti-Kickback Statute: Just What the Government Intended

December 20, 2018 | Blogs

Labs, clinical treatment facilities, and recovery homes BEWARE! If you are currently using marketers...

Hemp plant in the sunlight
The Era of Hemp Prohibition is Over

December 20, 2018 | Blogs

With the signing of the 2018 Farm Bill, hemp is now fully and permanently removed from drug control ...

Piggy bank overflowing with money
Changes in Hardship Withdrawal Rules for 401(k) and 403(b) Plans – What Plan Sponsors Need to Know

December 19, 2018 | Publications

Employers who sponsor a 401(k) plan or a 403(b) plan that offers hardship withdrawals have some deci...

A variety of colorful pills and capsules are scattered closely together.
The Learned Intermediary Doctrine: An Update

December 19, 2018 | Publications

The term “learned intermediary” was coined when a federal appellate court reasoned that, in situ...

Foreclosure Sign In Front On Modern House
Lis Pendens in Ohio: Tips for Leasehold Mortgagees and Other SNDA Beneficiaries

December 17, 2018 | Blogs

Ohio’s lis pendens statute is maddeningly simple. Ohio Revised Code section 2703.26’s two senten...

A hand holding a pen points to a luminous stock market graph on a digital screen, suggesting a focus on financial analysis or trading activities.
The End of LIBOR: What to Know? What to Do?

December 17, 2018 | Publications

The London Interbank Offered Rate (LIBOR) is the estimated average interbank lending rate in London,...

A close-up view of a digital car dashboard with glowing blue speedometers and dials.
India and Cars – Visions of the Future for America?

December 11, 2018 | Publications

India is the world’s fastest growing major economy, with 600 million people under 25 years old –...

A digital illustration represents cybersecurity with a padlock symbol superimposed over a circuit board background with binary code and cybersecurity icons.
Ohio’s Data Protection Act: An Opportunity for Financial Institutions That Operate in Ohio

December 5, 2018 | Blogs

Good news! The Ohio legislature has offered financial institutions some legal protections in the for...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
From Gray to Black and White: Traditional Regulations Come to Crypto

December 3, 2018 | Blogs

For nearly a decade, participants in the blockchain and cryptocurrency space have operated in a regu...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 29 -China’s Social Behavior Measurement

November 29, 2018 | Podcast

China should never be viewed through a foreign lens. And yet, what other lens do we have from the US...

Industrial towers stand silhouetted against a vibrant sunrise or sunset with scattered clouds in the sky.
Pennsylvania Supreme Court to Give Trespass by Hydraulic Fracturing a Closer Look

November 28, 2018 | Publications

On November 20, 2018, the Pennsylvania Supreme Court granted Southwestern Energy Production Company...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
Agreed, Not Unauthorized and yet Unenforceable

November 26, 2018 | Blogs

Students in the USA are taught that we have three branches of government; executive, legislative and...

Foreclosure Sign In Front On Modern House
Update and Expansion: Appeals in a Foreclosure Case, an Empty Right in Ohio?

November 21, 2018 | Blogs

A few months ago, I posted a blog article questioning the true economic viability of appellate oppo...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 28 – Russian Data Privacy and Protection

November 19, 2018 | Podcast

Russia governs personal data of its residents based on a generally applicable law. As a federal coun...

US Customs And Border Protection
Foreign National’s Marijuana Investment = U.S. Lock Out?

November 15, 2018 | Publications

Using marijuana or other controlled substances has long been known to be a basis for inadmissibility...

A health benefits claim form is partially filled out with a pen resting on top.
Employer Health Plan Litigation over Residential Treatment and Wilderness Therapy

November 9, 2018 | Publications

If you keep tabs on employer group health plan litigation, you have perhaps noticed a substantial in...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 27 – Digital Authoritarianism

November 6, 2018 | Blogs

 “The internet is growing less free around the world, and democracy itself is withering under i...

A shattered blue piggy bank with coins scattered around it on a wooden surface.
IRS Final Rules Make Plan Forfeitures More Useful

November 5, 2018 | Publications

This summer, the Internal Revenue Service (IRS) published final rules allowing the use of forfeiture...

placeholder image
Ohio Data Breach Safe Harbor Law Now Effective

November 2, 2018 | Publications

Ohio’s data breach safe harbor law goes into effect today. By choosing to provide incentive for co...

Natural Oil Refinery And Natural Gas Refinery
Commonwealth Court Rejects ERA Challenge, Affirms Ordinance Allowing Unconventional Wells in Residen...

November 1, 2018 | Publications

On October 26, 2018, the Commonwealth Court of Pennsylvania, in Frederick v. Allegheny Township (229...

A document titled "EMPLOYEE AGREEMENT AND CONSENT TO DRUG AND/OR ALCOHOL TESTING" with a pen and a swab on top of it.
OSHA Clarifies Position on Safety Incentive Programs and Post-Incident Drug Testing

October 31, 2018 | Publications

Background As we previously reported, the Occupational Safety and Health Administration (OSHA) publ...

A variety of colorful pills and capsules are scattered closely together.
Congress Seeks to Strengthen Response to the Opioid Crisis Through the Support for Patients and Comm...

October 29, 2018 | Blogs

On October 3, 2018, Congress approved the SUPPORT for Patients and Communities Act (H.R. 6). This bi...

placeholder image
Kentucky Supreme Court Invalidates Employer’s Arbitration Agreements

October 25, 2018 | Publications

BackgroundWhen there is a conflict between a federal law and a state law, the Supremacy Clause in Ar...

A person is interacting with a futuristic digital search interface projected in the air.
What a Collection Lawyer Should Know About a Client’s Information Management Systems

October 22, 2018 | Blogs

A collection of litigator’s communications with the client include receiving and seeking informati...

A modern office setup with a desk, documents, and a laptop, illuminated by warm sunlight.
The Commercial Litigator and His Client’s Information Management Systems

October 18, 2018 | Blogs

It takes many systems (hardware, software and employee activities) to operate a modern lending insti...

placeholder image
Indiana Supreme Court Expands Respondeat Superior Liability for Government Employees

October 18, 2018 | Publications

Based on the biblical maxim that “with great power comes great responsibility,” the Indi...

A highway at sunset is overlaid with digital network symbols representing connectivity or communication.
Transportation & Logistics – Autonomous Vehicles

October 18, 2018 | Publications

On October 4, 2018, under cover letter from U.S. Transportation Secretary, Elaine Chao, the U.S. Dep...

A construction site with scaffolding, cranes, and tall buildings under a blue sky.
Ohio Supreme Court Rules Defective Work Claims Not Covered Losses Under Standard CGL Policies

October 15, 2018 | Publications

On October 9, 2018, the Ohio Supreme Court ruled there is no coverage under a commercial general lia...

placeholder image
Ohio Supreme Court Overrules Well-Established Case Law on TTD Compensation and Voluntary Abandonment...

October 8, 2018 | Publications

The Supreme Court of Ohio has recently decided that a workers’ compensation claimant is no lon...

placeholder image
Adding an “S” to IoT: New California Law Requires IoT Security

October 8, 2018 | Publications

California has enacted SB327, which will regulate certain internet-connected devices of the so-calle...

placeholder image
FBT Immigration Update: August/ September 2018

October 3, 2018 | Publications

Notice to Appear (NTA) Policy Memo Takes Effect 10/1/2018 U.S. Citizens and Immigration Services (US...

A balance scale with a Bitcoin symbol on one side and a dollar sign on the other, comparing cryptocurrency to traditional currency.
The Federal Tax Consequences of Cryptocurrency Transactions

October 1, 2018 | Blogs

In recent years, cryptocurrencies, such as Bitcoin, Ripple, Ethereum, and Kin, have brought a flur...

placeholder image
Amendments Draw Future Battle Lines Over Landmark California Privacy Legislation

October 1, 2018 | Publications

In the last week of August, California legislators passed amendments containing what many think will...

placeholder image
Ohio Supreme Court: Land Agents Are Real Estate Brokers

September 28, 2018 | Publications

On September 25, 2018, the Supreme Court of Ohio issued its decision in Dundics v. Eric Petroleum Co...

placeholder image
FBI Warns of Cyber Threats to K-12 Students and Unsecured Ed Tech Systems

September 27, 2018 | Publications

On September 13, the FBI released a public service announcement warning of the cyber threats that ac...

A drone equipped with electronic components is flying in front of industrial silos.
Drone Services: Don’t fly in the face of IP law

September 21, 2018 | Blogs

TL;DR: Drone services companies need to get their drone operators to sign intellectual property as...

A close-up view of a person's hand holding a smartphone displaying a news website with a red "NEWS" banner at the top.
New FCRA Summary of Rights Form Is Released

September 20, 2018 | Publications

The Consumer Financial Protection Bureau released a new Fair Credit Reporting Act (“FCRA”) Summa...

placeholder image
Ohio Workers’ Compensation Changes: Medical Marijuana and Charging Car Accident Claim Costs to the...

September 14, 2018 | Publications

This past week, two laws concerning Ohio Workers’ Compensation went into effect. First, medica...

Initial Coin Offering ICO
Cryptocurrency or a Security? Only the Jury Knows for Sure

September 12, 2018 | Blogs

As anyone launching an initial coin offering (ICO), token-generation event or whatever else they wan...

placeholder image
The New FMLA Forms Have Arrived

September 10, 2018 | Publications

The U.S. Department of Labor (DOL) has issued the new FMLA forms. They are valid until Aug...

placeholder image
Planning Commercial Collection Litigation: A Primer

September 5, 2018 | Blogs

Consider the common commercial loan collection situation: a business debt collateralized by relative...

A graphic of a yellow folder with documents and a shield with a lock, symbolizing data security or protected information.
California Consumer Privacy Act: Applicability and Compliance for Employers

September 5, 2018 | Blogs

Have you heard about the California Consumer Privacy Act (CCPA) that recently passed and goes into...

The image features a series of padlocks, with one red unlocked padlock among blue locked padlocks, set against a background of binary code and data.
California Consumer Privacy Act and Employers: Part 2

September 5, 2018 | Publications

Background You are an employer that meets one of the three threshold requirements listed in Part 1 a...

A calculator and pen rest on a sheet of paper with printed financial graphs and data.
SEC Liberalizes Rules for Private Company Equity Compensation

August 30, 2018 | Blogs

Equity compensation (including options to purchase stock or LLC units, restricted stock or units, ...

Flood After The Rain Is Flowing Down The Drain On The Road
SEC Liberalizes Rules for Private Company Equity Compensation

August 30, 2018 | Publications

Equity compensation (including options to purchase stock or LLC units, restricted stock or units, an...

A series of digital padlocks on a dark background, with one highlighted in red and partially unlocked, suggest cybersecurity concepts.
California Consumer Privacy Act and Employers: Part 1

August 27, 2018 | Publications

Background Not to be outdone by Europe’s General Data Protection Regulation (“GDPR”), Californ...

Financial Services Bank Building
Bankers, Bitcoins And the Bank Secrecy Act – A Webinar about Business Opportunities & Risk...

August 24, 2018 | Blogs

SAVE THE DATE: August 28, 2018, at 3:00 p.m. EST The growing importance of blockchain businesses, a...

Industrials - machine spark
Liability Exposure of Parent for U.S. Sales Through U.S. Subsidiary

August 20, 2018 | Publications

A. Facts and Scope of Review If a manufacturer wants to sell its products to customers in the US, it...

Pins on a road map
A Roadmap for Obtaining (and not Losing) the Benefits of Section 1202 Stock

August 20, 2018 | Blogs

Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...

A stethoscope lies on a reflective surface alongside what appears to be a printed graph, suggesting a medical or healthcare setting.
Telehealth Highlights in CMS’ Proposed Physician Fee Schedule

August 17, 2018 | Blogs

While the Department of Health and Human Services’ Office of Inspector General is looking ba...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 26 – How safe is the personal data you provide ...

August 14, 2018 | Podcast

Because U.S. states employ over 16 million people and hold the data of almost all American residents...

Online Theft
Ohio Enacts Law Acknowledging Blockchain Transactions and Granting Safe Harbor Protections to Eligib...

August 9, 2018 | Blogs

On Friday, August 3, Governor Kasich signed Ohio Senate Bill 220, which acknowledges for the first t...

placeholder image
Federal Government Expands Access to Affordable Health Insurance Coverage with New Rules on Short-Te...

August 3, 2018 | Publications

On August 3, 2018, the U.S. Department of Health and Human Services (HHS), Labor and Treasury (colle...

A shattered blue piggy bank with coins scattered around it on a wooden surface.
A Thoughtful Bankruptcy Lawyer’s Opportunity to Anticipate

August 1, 2018 | Blogs

A lawyer’s usual task is to help solve the client’s current problem: resolve a dispute; ...

Energy Coal Stacker
The Intersection of Gas and Coal in Pennsylvania

August 1, 2018 | Publications

While coal may not be the economic juggernaut it once was in Pennsylvania, the need for balance betw...

A stethoscope rests on an open laptop keyboard.
Telehealth Reimbursement Guide After the Latest OIG Audit

July 31, 2018 | Blogs

Co-Author: Joseph Brammer The Office of the Inspector General's (OIG) audit dissected telehe...

Signed document and notary
Should Your Estate Plan Be Revised After Tax Reform?

July 31, 2018 | Blogs

Tax reform in 2017 increased the exemption against the federal estate tax from about $5,600,000 to...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 25 – Europe’s GDPR – Representatives an...

July 30, 2018 | Blogs

The European Union’s General Data Protection Regulation (GDPR),  effective as of May 25, 2018,  ...

placeholder image
AT&T’s Acquisition of Time Warner May Suggest DOJ’s Expanded Antitrust Scrutiny over Vertica...

July 27, 2018 | Publications

On June 12, 2018, Judge Richard Leon at United States District Court for the District of Columbia ru...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 24 – Internet Review Sites and Free Expression

July 26, 2018 | Blogs

When Congress enacted the Communications Decency Act of 1996, the internet was an infant. Prevaili...

A clear piggy bank contains soil and lush green plants shaped like gear cogs, symbolizing financial growth or eco-friendly investments.
Equity Rollovers in M&A Transactions: Tax and Business Planning Fundamentals

July 26, 2018 | Blogs

During the past decade, private equity investors and other financial buyers (referred to generally...

A hand pointing to a stock market graph on a digital screen indicating financial analysis.
Equity Rollovers in M&A Transactions

July 26, 2018 | Publications

During the past decade, private equity investors and other financial buyers (referred to generally i...

Medical Marijuana Laws: "Part 2"
Ohio Physician’s Guide to Cannabis Compliance 2.0: Budding Issues for Ohio’s Medical Marijua...

July 19, 2018 | Blogs

Co-Author: Maxwell Williams Cash only? Informed consent forms? Waivers of liability? The original...

A grand neoclassical building with a large dome is basked in sunlight against a clear blue sky, surrounded by immaculate lawns and walking paths.
Is Kentucky’s Tax Reform Dead On Arrival?

July 19, 2018 | Blogs

This article, authored by Frost Brown Todd's Mark Sommer, was originally published in Law360, and ...

placeholder image
Does the New California Privacy Law Apply to Your Business?

July 19, 2018 | Publications

By all accounts, the sweeping privacy rights law passed by the California legislature in late June p...

Individuals are engaged in a discussion with a gavel on the table, suggesting a legal or formal setting.
When (and How) Should a Mediator Evaluate the Case?

July 18, 2018 | Publications

In today’s complex business environment, occasional disputes are inevitable. It’s no secret that...

A wooden gavel rests on a stack of papers with a blurred backdrop of bookshelves.
Department of Labor Issues Final Rule Expanding Access to More Affordable Health Insurance for Small...

July 16, 2018 | Blogs

Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 2...

A prescription bottle lies on its side with blue and white capsules spilled out next to a bold "Rx" symbol on a white surface.
Department of Labor Issues Final Rule Expanding Access to More Affordable Health Insurance for Small...

July 16, 2018 | Publications

Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 29....

A piggy bank is balanced on a seesaw against a jar filled with coins and accompanied by small objects.
CMS Removes Gag From Mouths of Pharmacists, as Ohio and Other States Follow Suit.

July 13, 2018 | Blogs

Co-author: Ashley Ramm In response to President Trump’s American Patients First Blueprint, ...

placeholder image
Section 301 Tariffs on Chinese Products and Retaliatory Tariffs by China on U.S. Goods

July 11, 2018 | Publications

Starting on July 6, 2018, the Trump administration has imposed a 25 percent ad valorem tariff on cer...

placeholder image
European Parliament Threatens Suspension of Privacy Shield

July 10, 2018 | Publications

On July 5, the European Parliament adopted a non-binding resolution recommending the suspension of t...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 23 – California’s New Data Privacy Law

July 9, 2018 | Blogs

“California passes strictest online privacy law in the country,” trumpeted CNN Tech on...

placeholder image
Supreme Court to Resolve Copyright Infringement Circuit Split

July 9, 2018 | Publications

On June 28, 2018, the U.S. Supreme Court agreed to resolve a long-standing circuit split by answerin...

A piece of paper with the word "TRUST" torn into two parts.
AT&T / Time Warner Ruling Offers Insights into Antitrust Landscape

July 9, 2018 | Publications

In mid-June, a federal judge rejected the Department of Justice’s (DOJ) attempt to block AT&T...

Two individuals are shaking hands over a table with documents and a digital tablet, suggesting a professional agreement or partnership.
Entity Receiverships and the Dangerous Federal Priority Statute

July 6, 2018 | Blogs

Lawyers representing creditors often compete with federal government claims against the same insolve...

placeholder image
Carpenter v. U.S.

July 5, 2018 | Publications

Cell phone users have a legitimate expectation of privacy in historical cell tower location data hel...

placeholder image
California Passes Comprehensive Online Privacy Legislation

July 2, 2018 | Publications

California has enacted the California Consumer Privacy Act of 2018, a comprehensive online consumer ...

placeholder image
Section 232 Tariffs on Steel and Aluminum Imports

June 27, 2018 | Publications

Starting on June 1, 2018, the Trump Administration has imposed a 25 percent tariff on steel and a 10...

placeholder image
Public Sector Union Fair Share Fees Ruled Unconstitutional: Supreme Court Hands Down Landmark Decisi...

June 27, 2018 | Publications

In a 5-4 decision on June 27, 2018, the U.S. Supreme Court in Janus v. AFSCME Council 31 declared un...

A red and a gold stethoscope with white tubing are resting on a textured surface.
CMS Pushes Home Health Agencies into the Choice Demonstration

June 26, 2018 | Blogs

Co-author: Nathan Truitt Ironically named the “Choice Demonstration,” the Centers for...

A transparent world map overlays an image of a modern conference room with large windows.
CDFA Releases Report: “Puerto Rico 127 Corridor Roadmap to Redevelopment”

June 25, 2018 | Publications

David Rogers and Stephen Samuels of Frost Brown Todd were part of a five-person project response tea...

placeholder image
Kentucky’s New Workers’ Compensation Intoxication Rebuttable Presumption

June 21, 2018 | Publications

The Kentucky Legislature recently enacted Senate Bill 2, which brought sweeping changes to the entir...

A calculator with a prominent red "TAX" button is lying next to a pen on top of financial documents.
Ohio’s Administrative (Not Judicial) Income Tax Liens

June 19, 2018 | Blogs

A federal tax lien arises when the Internal Revenue Service takes administrative action to note in i...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 22 – GDPR and non-EU Businesses

June 18, 2018 | Blogs

Businesses not located in the European Union have tried to understand whether the General Data Pro...

A solar panel array in the foreground with wind turbines in the background under a clear blue sky.
PACE Program Coming to Pennsylvania

June 18, 2018 | Publications

On June 12, 2018, Governor Tom Wolf signed Senate Bill 234, as Act 30 of 2018 (the “PACE Act”) w...

Ohio State USA 3D Render Topographic Map Blue Border
First AAA/Aaa-Rated Sales Tax Bond in History Closed by FBT Client Franklin County, Ohio

June 12, 2018 | Publications

On June 5, 2018, Franklin County in Ohio issued its $250 million Various Purpose Sales Tax Revenue B...

Photo of man holding camera
That’s a Wrap on the West Virginia Film Tax Credit

June 11, 2018 | Blogs

This article was originally published in Tax Notes. In 2008 West Virginia began offering tax credits...

Nurses responsibilities infographic
Midlevel Providers’ Role in the Ever-Changing Landscape of Prescribing

June 8, 2018 | Blogs

Depending on the state in which a nurse practitioner or physician assistant practices, he or she c...

An empty classroom with wooden walls, desks, and black chairs, illuminated by natural light from a window on the side.
Joinder of Claims in Commercial Foreclosure Litigation is a Choice

June 6, 2018 | Blogs

A prior blog post analyzed Green Tree Servicing v. Asterino-Starcher, et al., 2018-Ohio-977 (Frankli...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 21 – GDPR is here

June 1, 2018 | Blogs

It’s June 1, 2018, one week after the General Data Protection Regulation of the European Union bec...

A yellow construction helmet, a tape measure, a hammer, and screws are placed on top of architectural blueprints.
Promoting Construction and Development on Main Street

June 1, 2018 | Publications

The Economic Growth, Regulatory Relief and Consumer Protection Act (the “Regulatory Relief Act”)...

Foreclosure Sign In Front On Modern House
Appeals in a Foreclosure Case, an Empty Right in Ohio?

May 30, 2018 | Blogs

Foreclosure cases often proceed without participation or significant defense by the obligor / mortga...

placeholder image
U.S. District Court Rules President Trump Can’t Block Critical Followers

May 24, 2018 | Publications

Can the President of the United States “block” a person from following his Twitter accou...

Stacks of variously sized coins are arranged against a green background.
P3: An option for hospitals seeking capital dollars

May 23, 2018 | Publications

Recently we became aware of the fact that a significant Midwest hospital is engaged in a Public-Priv...

placeholder image
U.S. Supreme Court Approves Employers’ Use of Class and Collective Action Waivers

May 22, 2018 | Publications

Resolving an issue that has been the subject of considerable litigation over the past few years, on ...

Kentucky Statehouse
Subcontractors Collect $1.1 Million From Project Owner on Disputed Change Order in Key Kentucky Supr...

May 22, 2018 | Experience

Recently, Superior Steel, Inc. and Ben Hur Construction Company, Inc. collected a $1.1 million judgm...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 20 – China’s New Data Privacy Standards

May 16, 2018 | Blogs

GDPR, the European Union’s effort to protect personal data, has dominated the efforts of businesse...

A person with dark hair is standing facing an audience, gesturing with their right hand, possibly speaking, while holding a tablet in their left hand.
Over Lawyering Danger: Sometimes the “Belt” Interferes with the “Suspenders”

May 14, 2018 | Blogs

Deal lawyers often seek to insure an outcome using multiple approaches simultaneously; this is collo...

placeholder image
PA EHB Upholds Drill Permits; Rejects Riverkeeper’s Environmental Rights Claims

May 14, 2018 | Publications

On May 11, 2018, the Pennsylvania Environmental Hearing Board (“Board”) issued an Adjudi...

A stethoscope lies atop various charts and reports next to a digital tablet.
The Use of Surety Bonds in Health Care – Part II

May 9, 2018 | Blogs

This article will go into detail on surety bond requirements that may be imposed on providers of d...

placeholder image
FBT Immigration Update: March/April 2018

May 9, 2018 | Publications

USCIS Develops New Methodology for Calculating Processing Times In order to lower the number of case...

A digital composite of architectural blueprints and 3D model buildings in a futuristic, holographic style.
The “Smart P3” Concept

May 7, 2018 | Publications

An integrated, streamlined approach  In recent years, P3 projects have typically focused on one ind...

A blue-toned architectural wireframe sketch of a building displays the structural design and dimension lines.
IRS Liens, After Acquired Property and the Doctrine of Choateness

May 4, 2018 | Blogs

Internal Revenue Service liens attach to all a taxpayer’s “property and rights to proper...

A magnifying glass lies on top of financial documents next to a calculator, suggesting a detailed financial analysis or audit.
The Use of Surety Bonds in Health Care – Part I

May 2, 2018 | Blogs

Ohio State Auditor David Yost has noted that Ohio has millions of dollars of unpaid obligations ow...

A group of individuals are standing close together, clasping each other's hands in a show of unity or agreement.
When is Old New: Loan Modification Under the BSA’s Beneficial Owner Rule

May 1, 2018 | Blogs

When does a modification to or extension of a commercial loan constitute the act of opening a &ldquo...

placeholder image
The Use of Surety Bonds in Health Care

April 30, 2018 | Publications

Ohio State Auditor David Yost has noted that Ohio has millions of dollars of unpaid obligations owed...

Family Financial Management, Mortgage And Payday Loan Or Cash Advance Concept : Loan Bags, Family In A House On Balance Scale, Depicts Short Term Borrowing, High Interest Rate Based On Credit Profile
Do Prior Liens Attach to Property After the Fraudulent Conveyance Determination

April 26, 2018 | Blogs

Ohio Revised Code Section 1336.07 is Ohio’s codification of the “Remedies” section...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 19 – The EU/U.S. and Swiss Privacy Shield

April 26, 2018 | Blogs

In our prior podcast, the Data Privacy Detective explored how non-EU businesses can determine if t...

Health Law: "Part 3"
10 Ways to Avoid Losing Your Medical License: Part III

April 25, 2018 | Blogs

This is the third article in a three-part series designed to inform physicians and other health ca...

A calculator and a pen lie atop financial documents with numerical data.
Planning Ideas for Avoiding IRC § 1061’s Three-Year Holding Period Requirement

April 24, 2018 | Blogs

Investment fund managers value compensation in the form of carried interests, which allows them to ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 18 – How businesses outside the EU can comply w...

April 19, 2018 | Blogs

In this and the next podcast, the Data Privacy Detective turns a magnifying glass to how businesse...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
New York Attorney General Launches Inquiry into Cryptocurrency Exchanges

April 18, 2018 | Blogs

On April 17, 2018, New York Attorney General Eric T. Schneiderman (the “NY AG”) launched...

placeholder image
Comprehensive Changes to Kentucky Workers’ Compensation Law

April 18, 2018 | Publications

Governor Bevin recently signed off on House Bill 2, after it passed with a vote of 55-39. Hailed by ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 17 – Consent: The meaning of it under GDPR

April 17, 2018 | Blogs

The European Union’s General Data Protection Regulation, the GDPR, becomes directly applicab...

A person is reviewing a document with a pen in hand, ready to write or make annotations.
Danger: “Unlimited” Guaranty Covers Theft Losses Caused By Another

April 13, 2018 | Blogs

Guarantor was the spouse of a business owner. Spouse’s business opened a deposit account and a...

Water flows around a storm drain on a wet street.
Taking it Underground: The Expanding Scope of Clean Water Act Liability for Groundwater Discharges

April 13, 2018 | Publications

On April 12, 2018, the Fourth Circuit became the latest appellate court to weigh in on a significant...

placeholder image
New Rules for Employers with Tipped Employees

April 13, 2018 | Publications

The rules under federal law have just changed for employers with tipped employees. Many employers wi...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 16 – Lawful Processing of Personal Data under t...

April 10, 2018 | Blogs

The EU’s GDPR – the General Data Protection Regulation – becomes law on May 25, ...

A green cross sign, which often represents a pharmacy or medical services, is mounted on a wall under a blue sky with clouds.
Grandma Wants Special Brownies? Ohio Nursing Facilities Prepare for Medical Marijuana

April 9, 2018 | Blogs

“Grandma’s tremors appear to have gotten worse lately. She mentioned she wants to try ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 15 – Personal Data and the GDPR

April 9, 2018 | Blogs

In this fourth podcast about the General Data Protection Regulation that becomes law in the Europe...

A judge's gavel and a balance scale are presented on a desk, illuminated by natural light, suggesting a legal or judicial setting.
How to Lose a Default Judgment Motion: Seek the Wrong Relief Too Soon

April 6, 2018 | Blogs

Defendant is a mother who received the news all parents of teenagers everywhere desire and fear: Con...

A spilled bottle of green capsules next to a prescription label with the symbol "Rx" visible.
SB 273 – New Limits on Opioid Prescriptions Change the Game for West Virginia Hospitals and Physic...

April 5, 2018 | Blogs

On March 27, 2018, Governor James C. Justice signed SB 273, which among other dramatic actions lim...

placeholder image
Supreme Court Adopts Broader View of FLSA Exemptions

April 4, 2018 | Publications

Auto dealerships are not required to provide overtime pay to their service advisor employees under t...

placeholder image
PA Supreme Court Rejects DEP’s “Continuing Violation” Theory under the Clean Streams Law for A...

April 4, 2018 | Publications

On March 28, 2018, in a much-anticipated ruling involving the Department of Environmental Protection...

A tablet displaying a mortgage application form is placed on a desk cluttered with documents, a pen, eyeglasses, and a black notebook.
A Cautionary Tale: Original Mortgagee’s Modified Loan Prevails Over Second Secured Lender

April 3, 2018 | Blogs

An Ohio residential loan and mortgage were made and recorded in 2008. After default, a foreclosure c...

placeholder image
Pennsylvania Superior Court Recognizes Claims for Hydraulic Fracturing Trespass

April 3, 2018 | Publications

On April 2, 2018, in Briggs v. Southwestern Energy Production Company, 2018 PA Super 79, — A.3...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 14 – Controllers and Processors

April 2, 2018 | Blogs

Businesses collect, use and store personal data. It’s unavoidable. An email address, phone n...

Automotive Manufacturing Supply Chain Steel Rolls
Exemptions and Exclusions to the New Steel Tariff

April 2, 2018 | Publications

Country-Based Exemptions Earlier this month, Frost Brown Todd LLC published a legal update regarding...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 13 – Does the GDPR apply to a business outside ...

March 29, 2018 | Blogs

The General Data Protection Regulation – the GDPR - becomes law throughout the European Unio...

A hand holding a pen appears to be ticking a checkbox on a paper form.
17 Ways to Avoid or Reduce Multiemployer Pension Plan Withdrawal Liability

March 28, 2018 | Blogs

A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...

A digital fingerprint overlayed on a background with binary code and abstract technological graphics represents cybersecurity and digital identity concepts.
Arizona Creates Legislative Sandbox to Foster Fintech Business Growth

March 27, 2018 | Blogs

Many entrepreneurs and existing companies exploring opportunities in the fintech space often experie...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 12 -The GDPR is Coming

March 26, 2018 | Blogs

On May 25, 2018 the European Union’s General Data Protection Regulation becomes law – ...

A close-up of a calendar page shows dates with a pencil pointing to the 31st.
Employers: Prepare to Address Disability Claims Under all Types of Benefit Plans Differently, Effect...

March 22, 2018 | Blogs

Beginning April 1, 2018, employers will need to be prepared to address Department of Labor (DOL) f...

placeholder image
Employers: Prepare to Address Disability Claims Under all Types of Benefit Plans Differently, Effect...

March 22, 2018 | Publications

Beginning April 1, 2018, employers will need to be prepared to address Department of Labor (DOL) fin...

A vibrant cityscape is captured at dusk, featuring illuminated buildings and intersecting highways against a backdrop of rolling hills and a colorful sky.
W. Va.’s Legislature Giveth and Taketh Away: Two New Laws Affecting Oil and Gas Operations

March 21, 2018 | Publications

On March 9, 2018, West Virginia Governor Jim Justice signed two bills into law. The first, House Bil...

Medical Marijuana plant stethescope and seeds
Ohio Physician Alert: Application Available to Become Certified to Recommend Medical Marijuana

March 20, 2018 | Blogs

Ohio doctors can now apply to become certified to recommend medical marijuana for treatment. The O...

placeholder image
School Safety: The Federal Answer to Parkland

March 20, 2018 | Publications

Following the horrific events of February 14, 2018, at Marjory Stoneman Douglas High School in Parkl...

placeholder image
Sixth Circuit Rules in Favor of Terminated Transgender Employee, Holds Title VII Trumps Religious Be...

March 15, 2018 | Publications

Last week the U.S. Court of Appeals for the Sixth Circuit, covering Michigan, Ohio, Kentucky and Ten...

Initial Coin Offering ICO
Op Ed: FinCEN Policy Positions Offer Murky Guidance for ICOs

March 14, 2018 | Blogs

The Financial Crimes Enforcement Network (FinCEN) appears to be taking steps to eliminate some of th...

"Part 2"
10 Ways to Avoid Losing your Medical License: Part II

March 14, 2018 | Blogs

This is the second article in a three-part series designed to inform physicians and other health c...

Big picture of finance, connecting the dots
What Service Businesses Qualify for IRC §§ 199A’s or 1202’s Benefits?

March 12, 2018 | Blogs

The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...

A collection of large industrial pipes is stored in a spacious factory with a high ceiling and overhead cranes.
President Trump Formally Orders Tariffs on Steel and Aluminum Imports

March 12, 2018 | Publications

Last week, President Donald Trump formally imposed a 25 percent tariff on certain steel products and...

placeholder image
USCIS Guidance Foreshadows a Crackdown on Outplacements of H-1B Workers

March 8, 2018 | Publications

U.S. Citizenship and Immigration Services (USCIS) on February 22, 2018, issued a Policy Memorandum i...

placeholder image
Second Circuit Court of Appeals Joins the Seventh Circuit in Recognizing Sexual Orientation Discrimi...

March 1, 2018 | Publications

In 2017, in Hively v. Ivy Tech Community College of Indiana, the Seventh Circuit Court of Appeals be...

placeholder image
Board Vacates Hy-Brand – puts Browning-Ferris Joint Employment Standard Back in Play

February 27, 2018 | Publications

The National Labor Relations Board (NLRB) announced yesterday that it was vacating its December 14, ...

Interlocking metal gears with the words "OLD WAY" and "NEW WAY" engraved on them, symbolizing change and progression.
How New IRC § 1061 Impacts Carried Interests

February 26, 2018 | Blogs

During the past decade, the White House, Congress and the IRS have threatened on numerous occasions ...

"Part 1"
10 Ways to Avoid Losing your Medical License: Part I

February 23, 2018 | Blogs

This is the first article in a three-part series designed to inform physicians and other health ca...

A close-up of a modern white keyboard with a blue "submit" key highlighted and an arrow cursor icon pointing upwards.
Make Submissions Now for Ohio’s New Opportunity Zone Program

February 23, 2018 | Blogs

The Tax Cuts and Jobs Act of 2017 created a new community development program that provides capita...

placeholder image
Twitter Infringement

February 23, 2018 | Publications

If you embed a tweet on your website, you could be committing copyright infringement by violating a ...

placeholder image
Make Submissions Now for Ohio’s New Opportunity Zone Program

February 23, 2018 | Publications

The Tax Cuts and Jobs Act of 2017 created a new community development program that provides capital ...

Mountain Drilling Fracking Rig
Ohio Court Denies Landowners’ Claims Against Utility’s 60-Year Storage Field Use

February 22, 2018 | Publications

On February 14, 2018, in Richard Baatz, et al. v. Columbia Gas Transmission, LLC, No. 1:14-cv-505, 2...

A tranquil wetlands scene with a waterway snaking through tall grasses under a pastel sky at dusk.
Columbus members investigate a brownfield site in Puerto Rico

February 21, 2018 | Publications

David Rogers and Steve Samuels, on behalf of Frost Brown Todd (FBT) and former affiliate FBT Project...

Orange prescription bottles filled with pills are lined up on a pharmacy shelf, with a focus on the closest bottle and a blurred background.
West Virginia Rolls Out Comprehensive Opioid Response Plan

February 20, 2018 | Blogs

The response at the federal and local level is rapidly evolving to meet the overwhelming need to s...

placeholder image
Patent Office Speechless!! Fed. Cir. Says Evidence Needed for Ineligibility

February 15, 2018 | Publications

Despite contrary statements in certain board decisions,[1] the patent office’s guidance to the...

A wooden gavel rests on a stack of papers with a blurred backdrop of bookshelves.
How New Immigration Policies Could Affect Your Workforce

February 9, 2018 | Publications

With immigrants to the United States making up an important part of Tennessee’s manufacturing work...

placeholder image
Workforce Policies and Priorities: A Report from D.C.

February 9, 2018 | Publications

For good reason, Joey Hatch is passionate about supporting workforce development through education a...

Logistics And Transportation Of Container Cargo Ship And Cargo Plane With Working Crane Bridge In Shipyard At Sunrise, Logistic Import Export And Transport Industry Background
Top of Mind for Manufacturers

February 9, 2018 | Publications

During our November lunch gathering, attendees had the opportunity to ask questions of three authori...

Medical Marijuana growing in greenhouse
West Virginia Continues Cultivation of Medical Cannabis Rules

February 7, 2018 | Blogs

The West Virginia Medical Cannabis Advisory Board (“Advisory Board”) met on February 6...

Artificial Intelligence
You Can’t Sue a Robot: Are Existing Tort Theories Ready for Artificial Intelligence? (Part 3 of 3)

February 7, 2018 | Publications

This is the third article in a series on the legal issues surrounding artificial intelligence (AI),...

energy facility oil and gas tanks
Impact of Case Regarding Taxes Paid to Localities in Other States

February 5, 2018 | Blogs

This article was originally published in Tax Notes. In the recent case of Matkovich v. CSX Transport...

Finger drawing growth on a bar graph
Maximizing the IRC § 199A Deduction

February 5, 2018 | Blogs

Taxpayers who qualify for the IRC § 199A deduction (the “Deduction”) will be one of the...

placeholder image
Sixth Round of NAFTA Talks Wraps Up with Some Progress

February 2, 2018 | Publications

The sixth round of North American Free Trade Agreement (NAFTA) negotiations concluded in Montreal, C...

A person is typing on a laptop while another person points at the screen, suggesting a collaborative working environment.
Direct Primary Care – New Delivery Model Gains Traction

February 1, 2018 | Blogs

"Direct Primary Care,” or DPC, is a patient care delivery model gaining attention and some d...

A prescription bottle is tipped over with dried cannabis buds on a white surface next to a medical prescription form.
Ohio Hospitals: Are You Ready for Medical Marijuana?

January 31, 2018 | Blogs

Physicians interested in recommending medical marijuana are already completing the two hours of co...

Hand Holding Stethoscope
eNLC Means More Nurses Practicing Telehealth Across State Lines

January 30, 2018 | Blogs

Down goes a jurisdictional barrier to telehealth: Nurses interested in expanding their practice ca...

placeholder image
Fed. Cir. Hears Mobile Interface Eligibility Appeal – What Happened Next BLEW MY MIND

January 29, 2018 | Publications

The result of Core Wireless v. LG should have been a foregone conclusion. Core Wireless was a subje...

A healthcare professional in a lab coat with a stethoscope around their neck is holding a pink piggy bank.
New Medicare Bundle Promotes Care Coordination to Achieve Increased Quality, Lower Spending

January 26, 2018 | Blogs

The Center for Medicare and Medicaid Innovation (CMMI) announced January 10 a new, voluntary bundl...

placeholder image
West Virginia Legislature Proposes Progressive Changes to Alcohol Laws

January 26, 2018 | Publications

At the beginning of the 2018 legislative session, the West Virginia Legislature has proposed the fol...

Signed document and notary
The 21% Corporate Tax Rate Breathes New Life Into IRC § 1202

January 22, 2018 | Blogs

In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...

placeholder image
Pennsylvania Addresses Uncertainties Arising from Temporary Cessation of Oil and Gas Production

January 22, 2018 | Publications

On October 30, 2017, Governor Tom Wolf signed legislation giving oil and gas operators specific mech...

A healthcare professional wearing blue gloves is forming a heart shape with their hands.
Health Care Models of the Future (Hint: They Include Nurse Practitioners!) and, 5 Tips for Hiring Nu...

January 18, 2018 | Blogs

CVS Health announced plans to buy Aetna last month in a $69 billion deal that the New Yo...

placeholder image
Mexico Signs International Centre for Settlement of Investment Disputes Convention

January 15, 2018 | Publications

On January 11, 2018, the Secretary of Economy of Mexico signed the International Centre for Settleme...

A person wearing a white lab coat and a stethoscope holds paper cutouts of blue human figures linking hands on a reflective surface.
Trump Administration Encourages States to Implement Medicaid Work Requirements

January 12, 2018 | Blogs

On the day President Trump was inaugurated, he nominated Seema Verma, a healthcare consultant from...

Medical Marijuana growing in greenhouse
Green Grass in the Bluegrass: Kentucky’s Medical Marijuana Law

January 12, 2018 | Blogs

To Kentucky, the grass must have literally been greener on the other side. After Kentucky law...

placeholder image
Horse Owners’ Ability to Utilize a Section 179 Deduction Against Income from Multiple Active Trade...

January 11, 2018 | Publications

While the Internal Revenue Code (“the Code”) allows taxpayers to deduct from taxable income all ...

A digital representation of a blockchain network with interconnected nodes and data blocks against a dark background, symbolizing a decentralized and secure ledger technology.
Blockchain Update: SEC Order Interrupts the Munchee ICO

January 10, 2018 | Blogs

SEC issues cease-and-desist order two days into the Munchee ICO, a sign the Commission is inchi...

placeholder image
DOL Rejects Its Six-Factor Test and Adopts “Primary Beneficiary” Test

January 10, 2018 | Publications

On January 5, the Department of Labor (DOL) announced that it will no longer use its six-factor test...

Medical Marijuana medicine capsule
Dramatic Shift in Federal Enforcement Priorities Related to Legalized Marijuana Use

January 5, 2018 | Blogs

In November of 2017, United States Attorney General Jeff Sessions announced that the Department of...

placeholder image
Ohio Supreme Court Declines to Recognize a Separate Implied Covenant to Explore Further

January 5, 2018 | Publications

On January 3, 2018, in a 6-1 decision in the case of Alford v. Collins-McGregor, Slip Opinion No. 20...

A golden piggy bank is juxtaposed with a stethoscope against a green background, symbolically representing the concept of financial health or the costs associated with medical care.
Repeal of Obamacare’s Individual Mandate – Significant, or Not?

January 4, 2018 | Blogs

The individual mandate (i.e., that every American must have health insurance coverage or pay a pen...

placeholder image
One to Keep a Close Eye On – Bradford County Permits the Pennsylvania Attorney General to Proceed ...

January 4, 2018 | Publications

On December 15, 2017—with the holiday season rapidly approaching and as accountants and tax at...

Two professionals are engaged in work at their computers in a modern office setting, with a view through a glass partition.
Promptly and Appropriately Responding to Sexual Harassment Complaints Is Important to Help Shield a ...

January 3, 2018 | Publications

Sexual harassment in the workplace continues to be a major topic of concern in our society, garnerin...

placeholder image
Ruling in Orchard Hill Building Warrants Additional Due Diligence for Developers of Farmland

January 2, 2018 | Publications

Developers love farm properties. Their often-vast expanses of graded, cleared land can save signific...

placeholder image
Miscimarra Era Ends With Four Key Employer-Friendly Decisions

December 22, 2017 | Publications

After years of writing cogent dissents in a series of union-friendly decisions, former National Labo...

A color-coded map depicts the proposed medical cannabis regions of West Virginia as of December 11, 2017, highlighting six distinct areas with an associated legend by the Health & Human Resources department.
Comments Requested in New West Virginia Medical Cannabis Rules

December 21, 2017 | Blogs

On December 14, 2017, the West Virginia Medical Cannabis Advisory Board announced: (1) the results...

"1040 Form, IRS Tax Audit"
Navigating the New IRS Partnership (LLC) Audit Rules

December 21, 2017 | Publications

New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...

placeholder image
House and Senate Republicans Release Final Version of Tax Plan

December 18, 2017 | Publications

House and Senate Republicans unveiled their long awaited $1.5 trillion tax reform bill on Friday, De...

Lighthouse Under Milky Way Stars
IRS Permits Use of Forfeitures to Fund Safe-Harbor Contributions, QNECs and QMACs

December 15, 2017 | Publications

The IRS has reversed its unfavorable rule that prohibited the use of forfeitures to fund safe-harb...

Several prescription medication bottles with orange safety caps, some containing pills, are in focus against a blurred background.
Kentucky Supreme Court rules for employers on maximum prices for prescription drugs under Kentucky w...

December 15, 2017 | Blogs

The Supreme Court of Kentucky held in an opinion issued August 24, 2017 that Kentucky’s regu...

A close-up of a keyboard with a red key featuring a lock icon and the words "Data protection."
Kentucky Federal District Court Allows Claims in Data Breach Class Action to Proceed: Implications f...

December 14, 2017 | Blogs

The fallout from the seemingly endless W-2 phishing scams continues to be felt.

placeholder image
Kentucky Federal District Court Allows Claims in W-2 Data Breach Class Action to Proceed

December 12, 2017 | Publications

The fallout from the seemingly endless W-2 phishing scams continues to be felt. On December 1, 2017,...

Artificial Intelligence
Artificial Intelligence and Data Privacy: Are We Sufficiently Protected? (Part 2 of 3)

December 11, 2017 | Blogs

This is the second article in a series on the legal issues surrounding artificial intelligence (AI...

placeholder image
FBT Immigration Update: November/December 2017

December 7, 2017 | Publications

USCIS Warns of I-9 Scam USCIS announced that it has received reports of a scam which requests employ...

Medical Marijuana plant stethescope and seeds
Last-Minute Tips for Ohio’s Medical Marijuana Processor Applicants

December 4, 2017 | Blogs

It’s already a stressful time of year, but for those vying for a license to convert marijuan...

An industrial facility with machinery and equipment, potentially for manufacturing or assembly, is depicted with bright lighting and a clean, organized layout.
Manufacturers, Importers and Processors of Certain Nanoscale Materials Must Report to EPA

December 4, 2017 | Publications

Nanoscale materials are found in a myriad of products including paints, filters, insulation, lubrica...

Prescription pills are scattered on a background of US dollar bills next to an open pill bottle and a prescription receipt.
CMS’ Cuts to the 340B Drug Payment Program Cause Hospital Uproar

December 1, 2017 | Blogs

The Centers for Medicare and Medicaid Services (CMS) recently released a Final Rule that will cut ...

Medical Marijuana medicine capsule
Carefully Navigate Shifting Sands of Federal Enforcement Priorities Related to Medical Marijuana

November 30, 2017 | Blogs

Under the Obama administration, the Department of Justice (DOJ) placed a low priority on pursuing ...

placeholder image
How political subdivisions can finance energy efficiency improvements quickly with existing cash flo...

November 30, 2017 | Publications

Property Assessed Clean Energy or “PACE” financing is used in Ohio and many other states...

One bare foot and one foot with a white sock against a white background.
OSHA Electronic Submission Deadline Extended

November 29, 2017 | Blogs

OSHA recently announced that employers now have until December 15, 2017 to electronically submit t...

placeholder image
OSHA Electronic Submission Deadline Extended

November 29, 2017 | Publications

OSHA recently announced that employers now have until December 15, 2017 to electronically submit the...

Artificial Intelligence
AI is Surging: Are We Ready for the Fallout? (Part 1 of 3)

November 21, 2017 | Blogs

Full webinar about legal issues surrounding AI. This is the first article in a series on the l...

Initial Coin Offering ICO
It Begins: The First ICO-Related Securities Litigation Has Been Filed – and There are Lessons ...

November 15, 2017 | Blogs

On October 25, 2017, Plaintiff, Andrew Baker filed a proposed class action against Dynamic Ledger So...

hacker in dark room behind data breach
Exploring Legal Issues Surrounding Artificial Intelligence (AI)

November 14, 2017 | Publications

A panel of attorneys explores the privacy, ethical, liability, and regulatory issues created by the ...

A magnifying glass lies on top of financial documents next to a calculator, suggesting a detailed financial analysis or audit.
New Tax Bill Threatens Important Tax-Exempt Bond Provisions

November 13, 2017 | Blogs

Although it is still very early in the tax reform process, provisions in the House tax bill propos...

placeholder image
The United States Perspective on Data Protection in Financial Technology (Fintech), Insurance, and M...

November 9, 2017 | Publications

The article “The United States’ Perspective on Data Protection in Financial Technology (...

A stethoscope is displayed with the tubing forming the shape of a heartbeat on an electrocardiogram.
Final CMS Rules Draw Praise and Contempt from Hospitals

November 7, 2017 | Blogs

November 1 was the “last chance” for the Centers for Medicare and Medicaid Services (C...

A stethoscope lies atop various charts and reports next to a digital tablet.
Top Takeaways for Medicare Physician Payments in 2018

November 7, 2017 | Blogs

Last week, the Centers for Medicare & Medicaid Services (CMS) released two final rules that wi...

A gold piggy bank is being squeezed by a carpenter's vise with wooden handles.
Kentucky Bankruptcy Court Questions Validity of Independent Managers and Other Bankruptcy Restrictio...

November 7, 2017 | Publications

A recent decision by the U.S. Bankruptcy Court for the Eastern District of Kentucky has raised some ...

placeholder image
FBT Immigration Update September/October 2017

November 1, 2017 | Publications

USCIS Stops Giving Deference to Extensions United States Citizenship and Immigration Services (USCIS...

Medical Marijuana Laws: "Part 1"
Doctors and Ohio’s Medical Marijuana Law: A Physician’s Guide to Cannabis Compliance

October 31, 2017 | Blogs

Ohio physicians interested in treating patients with medical marijuana need to understand their ob...

Prescription: "RX"
A Multi-Pronged, Proactive Approach to the Opioid Crisis

October 30, 2017 | Blogs

On October 26, 2017, President Trump declared the Opioid Crisis a “public health emergency,&...

placeholder image
Speaker Beth Harwell Speaks up about Tennessee’s Workforce

October 30, 2017 | Publications

In her remarks at the September lunch gathering on workforce development and expansion, Tennessee Sp...

placeholder image
How to Make the Most of Workforce Development Resources

October 29, 2017 | Publications

For Tennessee manufacturers concerned about the challenge of workforce development (essentially all ...

placeholder image
Starting from Six: How Proper Polymers Built a Workforce in Tennessee

October 25, 2017 | Publications

Workforce development is an ongoing challenge for almost all Tennessee manufacturers. Then there’s...

placeholder image
Q&A: What Tennessee Manufacturers Want to Know

October 24, 2017 | Publications

During our September lunch gathering, attendees had the opportunity to ask questions of three Tennes...

Virtual Data Files Containing Cryptographic Keys
Blockchain Policy Update: LabCFTC Releases “A CFTC Primer on Virtual Currencies”

October 20, 2017 | Blogs

The Commodity Futures Trade Commission’s (CFTC’s) recent publication of “A CFTC Pr...

A magnifying glass is being held over a folder with papers, emphasizing scrutiny or examination.
Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act

October 18, 2017 | Blogs

October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...

A wooden gavel rests beside a stethoscope, symbolizing the intersection of law and healthcare.
Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act

October 18, 2017 | Blogs

October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...

placeholder image
Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act

October 18, 2017 | Publications

October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive ord...

Modern apartment buildings with vibrant facades are surrounded by neatly landscaped green spaces and pedestrian paths under a clear blue sky.
West Virginia Supreme Court: WVCCPA does not apply to Landlord/Tenant Relationships

October 16, 2017 | Blogs

On October 12, 2017, The West Virginia Supreme Court issued a decision in State of West Virginia ex ...

A spilled bottle of green capsules next to a prescription label with the symbol "Rx" visible.
Substance Abuse Alert: West Virginia Expands Medicaid Program to Cover Naloxone Treatment, Methadon...

October 13, 2017 | Blogs

In 2015, West Virginia experienced the highest rate of deaths due to opioid overdoses in the Unite...

A red and a gold stethoscope with white tubing are resting on a textured surface.
Dos and Dont’s for Providers Under Investigation

October 13, 2017 | Blogs

As we all know, health care providers such as physicians, nurse practitioners, and registered nurs...

placeholder image
Blockchain Beyond Bitcoin (Seminar Video)

October 13, 2017 | Publications

A seminar about Blockchain for businesses, presented by attorneys. Includes a discussion of the bloc...

placeholder image
Public Officials and Government Facebook Pages: Don’t Block Me, Bro!

October 11, 2017 | Publications

With the rise of social media as the modern public forum for speech and debate, a veritable legal mi...

placeholder image
Ohio Minimum Wage Jumps to $8.30 in 2018

October 11, 2017 | Publications

Effective January 1, 2018, the Ohio minimum wage will increase to $8.30 per hour for non-tipped empl...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
Replacing HVCRE with HVADC

October 10, 2017 | Publications

On September 27, 2017, federal regulators proposed regulations that would replace the high volatilit...

placeholder image
Germany now requires disclosure of beneficial ownership of German companies

October 3, 2017 | Publications

Under the new German Anti-Money Laundering Act, clients with operations in Germany are now required ...

placeholder image
FBT Immigration Update August/September 2017

September 28, 2017 | Publications

Premium Processing Update After the United States Citizenship and Immigration Services (USCIS) suspe...

A grand neoclassical building with a large dome is basked in sunlight against a clear blue sky, surrounded by immaculate lawns and walking paths.
Tort Reform Hits Kentucky! But – Does “Reform” Mean “Improvement?”

September 20, 2017 | Blogs

“Tort reform” has been a buzzword in the news and legal communities for some time. Wha...

A stethoscope lies atop various charts and reports next to a digital tablet.
Closing Window for Physicians to Earn Medicare Bonuses Based on 2017 Performance

September 20, 2017 | Blogs

For most physicians with significant Medicare business, October 2 marks the beginning of the last ...

placeholder image
Title IX: A New Approach

September 20, 2017 | Publications

On Thursday, September 7, 2017, Education Secretary Betsy DeVos delivered an address that was harshl...

placeholder image
Attention Website Operators and Online Service Providers

September 18, 2017 | Publications

Last December the Copyright Office rolled out its new online filing system for designating an agent ...

placeholder image
Legal Issues of Owning and Operating a Bitcoin ATM Business

September 14, 2017 | Blogs

As previously discussed, Bitcoin ATMs are a growing industry, offering consumers great flexibility i...

A network of metal gears is inscribed with the words "RULES," "REGULATIONS," "STANDARDS," "POLICIES," and "COMPLIANCE."
A Regulatory Primer for Bitcoin ATM Operators – State Law & Regulations

September 14, 2017 | Blogs

Depending on the state where the Bitcoin ATM operator sets up the business, the operator may – or ...

A pink piggy bank is being held up against a chalkboard background with a Bitcoin and circuit diagram drawn above it.
Bitcoin ATMs: What They Are and How They Work

September 14, 2017 | Blogs

The traditional ATM is a truly ubiquitous part of our culture. Although the first American ATM was n...

placeholder image
FTC to EU: We Take Our Privacy Shield Duties Seriously

September 12, 2017 | Publications

The Federal Trade Commission (FTC) has issued its first enforcement orders concerning misrepresentat...

Medical Marijuana Laws: "West Virginia"
West Virginia Physician Alert: Remember, You Are Recommending Medical Marijuana, Not Prescribing It.

September 8, 2017 | Blogs

In West Virginia, medical marijuana will soon be a treatment option for physicians and patients, a...

placeholder image
The Ohio BWC Budget Bill Amends Several Key Workers’ Compensation Provisions for Ohio Employers

September 7, 2017 | Publications

On June 30, 2017, Ohio Governor John Kasich signed into law Substitute House Bill (HB 27), the BWC B...

A digital representation of a blockchain network with interconnected nodes and data blocks against a dark background, symbolizing a decentralized and secure ledger technology.
Asian Regulatory Actions on ICOs: Optimism Remains Despite New Regulations

September 5, 2017 | Blogs

While recent announcements by Chinese and South Korean regulators may spark companies planning an in...

placeholder image
DOL’s Overtime Rule Struck Down

September 1, 2017 | Publications

On August 31, 2017, a Texas federal judge invalidated the Obama administration’s rule that expande...

placeholder image
EEO-1 Pay Reporting Requirements Suspended Immediately Pending OMB Review

August 31, 2017 | Publications

In welcome news for employers, the Office of Management and Budget (OMB) placed an immediate stay on...

placeholder image
FBT Immigration Update: July/August 2017

August 28, 2017 | Publications

CIS Denying Advance Parole Applications Because of International TravelCIS has confirmed that there ...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 11 – Tech Support Scams

August 25, 2017 | Blogs

In this podcast, the Data Privacy Detective talks about tech support scams with Michael Severini, ...

Medical Marijuana Laws: "Ohio"
Ohio Physician Alert: Remember, You Are Recommending Medical Marijuana, Not Prescribing It.

August 16, 2017 | Blogs

Ohio’s medical marijuana program is set to begin just a little over a year from now. The pro...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 10 – Cybersecurity & IoT

August 9, 2017 | Blogs

IoT – the Internet of Things – is the interconnection of physical objects and data. Sm...

A wooden gavel rests on a stack of papers with a blurred backdrop of bookshelves.
2017 Shaping Up to be a Busy Year for State-Level Blockchain Legislation

August 4, 2017 | Blogs

The first states to officially begin regulating blockchain technology and business did so in 2014, w...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 9 – Phishing – How to Avoid Being Hooked

August 3, 2017 | Blogs

Phishing is an effort by cybercriminals to use bait in the guise of a familiar email address to ho...

"Employee Benefits"
The Hardship of Administering 401(k) Plan Hardship Withdrawals

August 3, 2017 | Blogs

The administration of hardship distributions can be one of the most significant burdens employers ...

placeholder image
The Hardship of Administering 401(k) Plan Hardship Withdrawals

August 3, 2017 | Publications

The administration of hardship distributions can be one of the most significant burdens employers fa...

A person in a business suit is pointing at a holographic projection of a heartbeat pulse line chart.
What is the OIG Exclusion List, and How Could It Affect Your Practice?

August 2, 2017 | Blogs

The Office of the Inspector General (OIG) of the U.S. Department of Health & Human S...

placeholder image
FBT Immigration Update: June/July 2017

August 2, 2017 | Publications

USCIS Continues to Incrementally Resume H-1B Premium Processing On July 24, 2017, U.S. Citizenship a...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
Launching an ICO? Follow This Advice from the SEC

July 31, 2017 | Blogs

Lost in the headlines over the SEC’s recent pronouncements on cryptocurrency was important pra...

A hand is placing coins into a glass jar labeled "PENSION" on a table.
Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from E...

July 31, 2017 | Blogs

Unanimous decision turns on reading of the language of the statute.

placeholder image
Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from E...

July 31, 2017 | Publications

In recent years, hospitals have been sued by their employees and former employees challenging the ho...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 8 – FBI CyberAlert about massive attack, July 2...

July 28, 2017 | Blogs

On July 25, 2017, the FBI issued a TLP:AMBER alert on its Cyber Watch system about an elaborate cy...

A digital representation of blockchain technology is shown, featuring interconnected blocks of binary data highlighted in blue.
FinCEN Cracks-Down on Yet Another Alleged Illegitimate Virtual Currency Exchange, Raising More Conce...

July 27, 2017 | Blogs

The Financial Crimes Enforcement Network (FinCEN) takes first action against a foreign-located money...

placeholder image
Supreme Court of Ohio strikes down red-light camera restrictions

July 27, 2017 | Publications

In the City of Dayton v. The State of Ohio (Slip Opinion No. 2017-Ohio-6909), the Ohio Supreme Court...

Initial Coin Offering ICO
SEC Addresses ICO Bubble, But Leaves Key Questions Unanswered

July 26, 2017 | Blogs

Yesterday’s flurry of releases from the U.S. Securities and Exchange Commission leaves open th...

placeholder image
SEC Leaves ICO Questions Unanswered

July 26, 2017 | Publications

Yesterday’s flurry of releases from the U.S. Securities and Exchange Commission leaves open th...

A close-up of a calendar page shows dates with a pencil pointing to the 31st.
Are You Ready for 2018 Group Health Plan Open Enrollment?

July 21, 2017 | Blogs

Open enrollment for employer-sponsored health and welfare benefits comes every year, usually with ...

placeholder image
Trump Administration Releases NAFTA Renegotiating Objectives

July 21, 2017 | Publications

On July 17, 2017, the Trump Administration released its most detailed and comprehensive list of obje...

A tall glass skyscraper overlooks smaller traditional buildings under a clear blue sky.
Medical Marijuana Takes Root in West Virginia

July 12, 2017 | Blogs

West Virginia is the 29th state to authorize medical marijuana use.

A green cross sign, which often represents a pharmacy or medical services, is mounted on a wall under a blue sky with clouds.
Tips for Ohio’s Medical Marijuana Business Applicants

July 11, 2017 | Blogs

Only 13! That is the percentage of applicants who will ultimately receive an Ohio medical marijuan...

placeholder image
FBT Immigration Update: May/June 2017

July 11, 2017 | Publications

Travel Ban Is Partially Implemented by U.S. Supreme Court Decision On June 26, 2017, U.S. Supreme Co...

Initial Coin Offering ICO
Initial Coin Offering Risk Factors: More Than Just Legalese

July 6, 2017 | Blogs

This article was originally published on July 7, 2017 in Bitcoin Magazine, a subsidiary of BTC Media...

A person is holding a cardboard sign with the word "union" written on it in black marker.
Union Pension Plan Participation Can Create Massive Unexpected Liabilities

July 6, 2017 | Blogs

When a participating employer stops contributing to, or stops having a bargaining agreement obligati...

Orange prescription bottles filled with pills are lined up on a pharmacy shelf, with a focus on the closest bottle and a blurred background.
New Kentucky Laws on Schedule II Drug Prescriptions

June 26, 2017 | Blogs

Kentucky providers with prescriptive authority take note: beginning June 29, 2017, new laws (HB 33...

placeholder image
Pennsylvania Supreme Court invalidates test for constitutionality of Commonwealth environmental acti...

June 23, 2017 | Publications

On June 20, 2017, the Pennsylvania Supreme Court in Pennsylvania Environmental Defense Foundation v....

A person in a white lab coat is examining an X-ray film of a human chest.
You’ve Been Investigated by the Department of Health. Now What?

June 12, 2017 | Blogs

In many states, an investigation into a healthcare provider’s license by the Department of H...

A judge's gavel lies on a surface with a blurred background featuring the scales of justice.
Patents are exhausted by the U.S. Supreme Court

June 12, 2017 | Publications

“It is so ordered.” With these simple four words, the United States Supreme Court significantly ...

placeholder image
DOL Withdraws Joint Employment and Independent Contractor Guidance

June 12, 2017 | Publications

Labor Secretary Alexander Acosta announced that the Department of Labor (DOL) has withdrawn its 2015...

A stethoscope hangs from the pocket of a white lab coat, which is accompanied by a bright red necktie.
What You Should Know Before You Agree to Licensure Discipline: Is It Reportable to the National Prac...

June 11, 2017 | Blogs

The National Practitioner Data Bank, or NPDB, is a repository of information created by the f...

placeholder image
FBT Immigration Update: April/May 2017

June 6, 2017 | Publications

Electronic I-9 Glitch USCIS has announced that employers who downloaded the new Form I-9 between Nov...

placeholder image
Trump Administration Formally Triggers NAFTA Renegotiation

May 25, 2017 | Publications

On May 18, 2017, the Trump Administration took its first formal step in delivering on President...

placeholder image
U.S. Supreme Court Removes Barrier to Enforcement of Arbitration Agreements in Kentucky

May 24, 2017 | Publications

Kentucky has always had barriers to the enforcement of arbitration agreements. These barriers have p...

A person is typing on a laptop while holding a credit card.
West Virginia Legislature Amends Consumer Credit and Protection Act

May 11, 2017 | Blogs

West Virginia Governor Jim Justice has signed two bills (SB 344 and SB 563) into law that make signi...

Photo of a robot
Let Me Introduce You to Three Robot Lawyers

May 4, 2017 | Blogs

The practice of law is going to look very different 15 years from now. The most routine legal work...

placeholder image
Let Me Introduce You to Three Robot Lawyers

May 4, 2017 | Publications

The practice of law is going to look very different 15 years from now. The most routine legal work t...

Medical Marijuana growing in greenhouse
The Green Rush is on: Don’t be left out!

May 4, 2017 | Publications

Many will apply, few will win. The race is on for prospective cultivators to present the best case p...

Empty wooden chairs and desks are basking in the warm glow of sunlight, suggesting a peaceful setting, perhaps in a lecture hall or courtroom.
Federal Circuit Clarifies that Private Sales are Still Prior Art

May 3, 2017 | Publications

Prior to enactment of the America Invents Act (AIA), almost any sale of a product would start the on...

Financial Services Bank Building
Conference of State Bank Supervisors Sues U.S. Comptroller over Non-Bank Charter Rule

April 28, 2017 | Blogs

On Wednesday, April 26, the Conference of State Bank Supervisors (the “CSBS”) filed suit...

placeholder image
To Disclose or Not: Search Warrants for Data Stored Overseas

April 26, 2017 | Publications

A California federal district court has ruled that Google must produce data stored on servers locate...

A close-up of credit cards placed on top of US currency bills.
What Prepaid Accounts Are Subject to the New Prepaid Rules?

April 20, 2017 | Publications

Prepaid cards are increasingly popular—they are frequently used instead of traditional bank accoun...

A plaque on a building wall reads "United States Environmental Protection Agency."
EPA Seeks Industry Input on Eliminating Burdensome Regulatory Requirements

April 17, 2017 | Publications

As it begins carrying out President Trump’s executive order on regulatory reform, the federal Envi...

placeholder image
Seventh Circuit First Federal Court of Appeals to Recognize Sexual Orientation Discrimination Under ...

April 5, 2017 | Publications

For the first time, a federal Court of Appeals has held that discrimination on the basis of sexual o...

placeholder image
It’s Tax Season – Is Your Scam Alert on? (Update)

March 30, 2017 | Publications

In January, we alerted clients that 2017 would likely yield a new crop of phishing emails sent by fr...

placeholder image
In Fashion this Season (and also Eligible for Copyright Protection): Graphical Elements of Clothing ...

March 30, 2017 | Publications

On March 22, the Supreme Court issued its eagerly awaited opinion in Star Athletica v. Varsity Brand...

placeholder image
SEC Proposes Amendments to Rule 15c2-12 to Add Required Disclosure of New Event Notices

March 27, 2017 | Publications

On March 1, 2017, the Securities and Exchange Commission (SEC) issued Release No. 36-80130 (the “R...

A calculator and a pen lie atop financial documents with numerical data.
What Prepaid Accounts Are Subject to the New Prepaid Rules? What you need to know to be ready.

March 23, 2017 | Blogs

Prepaid cards are increasingly popular—they are frequently used instead of traditional bank accoun...

A close-up view of a clock showing the time approaching midnight.
DOL Edges Toward Delay on Expanded Fiduciary/Conflict of Interest Rules

March 21, 2017 | Blogs

Financial institutions and investment advisors have little certainty about compliance timing.

A hand holding a stethoscope rests on an American flag.
Ohio Cultivates Marijuana Dispensary Rules as White House Sends Smoke Signals of Approval

March 20, 2017 | Blogs

President Trump said he was “100 percent” in favor of medical marijuana during his cam...

placeholder image
FBT Immigration Update: Revised Executive Order and H-1B Premium Processing

March 8, 2017 | Publications

New Executive Order Temporarily Halting Entry of Foreign Nationals from Certain Countries President ...

Colorful ropes are intertwined, converging at a central knot against a grey background.
ACA Nondiscrimination Casts Wide Net, But Portion Has Been Enjoined

March 7, 2017 | Blogs

The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...

A stack of U.S. one hundred dollar bills with the top bill slightly curled.
Huge Payday for Insurance Company under the Affordable Care Act’s Exchanges

March 7, 2017 | Publications

$214 million dollars. That was the amount a Court of Federal Claims judge recently decided the gover...

placeholder image
Supreme Court Sends Transgender Bathroom Case Back to Court of Appeals

March 6, 2017 | Publications

As we anticipated in our recent client advisory, today the Supreme Court of the United States s...

An open notebook with graphs is lying next to a calculator and a pen on a desk, indicative of an office or study environment.
A Cautionary Tale for Money Service Businesses: How Violating the Bank Secrecy Act Could Cost Millio...

March 2, 2017 | Blogs

On February 27, 2017, The Financial Crimes Enforcement Network (“FinCEN”) fined Merchant...

placeholder image
Trump Administration Revokes Administrative Guidance Regarding Transgender Student Rights in Schools

February 23, 2017 | Publications

Last night the Trump administration revoked the joint guidance issued by the Department of Just...

Initial Coin Offering ICO
New Hampshire Takes Steps to Exempt Virtual Currency Transfers from its Licensing Regime

February 22, 2017 | Blogs

New Hampshire legislators may exempt people who provide money transfer services for virtual currency...

placeholder image
Insurance Experts Weigh In on Future of Drone Use

February 21, 2017 | Publications

  PwC Global has calculated that the overall emerging global market for business services using...

placeholder image
What will Happen to the Affordable Care Act Under a Trump Administration? (Part 2)

February 16, 2017 | Publications

Throughout his presidential campaign, Donald Trump vowed that one of his very first acts upon taking...

Multiple yellow sticky notes with "DON'T FORGET!" written on them are attached to a string by wooden clothespins.
Enforcement of New Metro Louisville Rental Property Ordinance Set to Begin March 1

February 15, 2017 | Blogs

Enforcement of a new ordinance requiring property owners to register rental housing in Metro Louis...

placeholder image
Enforcement of New Metro Louisville Rental Property Ordinance Set to Begin March 1

February 15, 2017 | Publications

Enforcement of a new ordinance requiring property owners to register rental housing in Metro Louisvi...

placeholder image
State Cannot Use Funding Cut to Compel Municipalities to Follow State’s Procedures for Red-Light C...

February 6, 2017 | Publications

On January 20, 2017, the Sixth District Court of Appeals affirmed the Lucas County Common Pleas Cour...

placeholder image
Self-Enforcing Smart Contracts Will Change Your Life

February 6, 2017 | Publications

America’s relationship with technology is conflicted:  we can’t get enough of it, u...

placeholder image
FBT Immigration Update: December 2016/January 2017

January 30, 2017 | Publications

President Trump issues executive order suspending entry of foreign nationals from seven countries an...

A clear light bulb is illuminated against a bright blue background with light flares.
A new hope for inventors? Emerging liberalization of subject matter eligibility in Trading Technolog...

January 25, 2017 | Publications

Last week, the Federal Circuit handed down an opinion in the case of Trading Technologies Internatio...

Ohio State USA 3D Render Topographic Map Blue Border
High Street Releases Proposed Rules for Ohio’s Medical Marijuana Cultivators

January 23, 2017 | Publications

Ohio’s medical marijuana regulations are budding. Ohio recently released proposed rules for cultiv...

A digital illustration represents cybersecurity with a padlock symbol superimposed over a circuit board background with binary code and cybersecurity icons.
New York’s DFS Narrows Proposed Cybersecurity Regulations

January 20, 2017 | Blogs

On September 13, 2016, the New York State Department of Financial Services (“NYDFS”) iss...

placeholder image
Gov. Kasich Signs Act Affecting Workers’ Compensation for Firefighters

January 17, 2017 | Publications

On January 4, Governor John Kasich signed the Michael Louis Palumbo, Jr. Act into law. This new...

placeholder image
Understanding Kentucky’s new “Right-to-Work” Law

January 10, 2017 | Publications

On Monday, January 8, 2017, Kentucky became a “Right-to-Work” state. What does this mean...

placeholder image
Could President-Elect Trump Kill NAFTA?

January 9, 2017 | Publications

During his campaign for presidency, President-elect Donald Trump frequently called the North America...

placeholder image
Creating More Value out of Excess Local Government Land and Buildings

January 4, 2017 | Publications

Many governmental units in Ohio own excess land at various locations, and may also have excess build...

Big picture of finance, connecting the dots
Fintech Companies are No Longer in “Uncharted” Territory

December 27, 2016 | Blogs

The Office of the Comptroller of the Currency (OCC), a subset of the U.S. Treasury Department, recen...

Latin American patients and doctors coming in and out of the hospital - healthcare and medicine concepts
What will Happen to the Affordable Care Act Under a Trump Administration? (Part 1)

December 20, 2016 | Publications

Throughout his presidential campaign, President-Elect Donald Trump criticized President Obama’s Af...

A flag features a blue field with white stars, red and white stripes, and a large white circle on a blue triangle.
Highlights of Medical Marijuana Proposed Rules for Ohio Dispensaries and Physicians

December 20, 2016 | Publications

On December 15, 2016, the Ohio Board of Pharmacy posted its proposed rules governing the operation o...

placeholder image
Sixth Circuit Decision May Open the Door for Ohio Cities and Limited Home Rule Townships to Enact ...

December 19, 2016 | Publications

The Sixth Circuit Court of Appeals ruled on November 18, 2016, that the National Labor Relations Act...

placeholder image
Sixth Circuit Refuses to Overrule Injunction Requiring School to Allow Transgender Student to use Re...

December 16, 2016 | Publications

In September, the United States District Court for the Southern District of Ohio issued a preliminar...

placeholder image
Ohio Supreme Court: There Is No Per Se Rule Excluding Dash-Cam Videos From The Public Records Act

December 14, 2016 | Publications

On December 6, 2016, the Ohio Supreme Court held that courts are required to engage in a case-by-cas...

placeholder image
FBT Immigration Update: November/December 2016

December 7, 2016 | Publications

Impact of the 2016 presidential election As President-elect Trump made immigration a major campaign ...

placeholder image
Damages for Design Patent Infringement:

December 7, 2016 | Publications

Yesterday, the Supreme Court held that in the case of a multicomponent product, the relevant article...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 7 – Big Data and Your Personal Privacy

December 1, 2016 | Blogs

The Data Privacy Detective met with Ken Morris, lawyer, technologist and founder of KnectIQ, to di...

placeholder image
米国労働省からのホワイト・カラー従業員に対する新規定

December 1, 2016 | Publications

米国労働省は連邦裁判所の2016年11月22日付の全米共通の差止め...

A web browser address bar with the beginning of a URL starting with "http://" is highlighted by a cursor arrow.
Attention Website Operators and Online Service Providers: It’s Time to Refile Your Designated Agen...

November 30, 2016 | Publications

Beginning December 1, 2016, the Copyright Office is rolling out its new online filing system for des...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 6 – Facial Recognition Technology and Our Priva...

November 28, 2016 | Blogs

In late October 2016, the Data Privacy Detective met with Joe Tomain, a visiting lecturer at India...

placeholder image
Local “Right to Work” Decision Creates New Opportunities for Improving Labor Climate

November 23, 2016 | Publications

The Sixth Circuit Court of Appeals ruled on November 18, 2016, that the National Labor Relations Act...

placeholder image
Overtime Regulations Struck Down: The Department of Labor is forbidden from enforcing new salary thr...

November 23, 2016 | Publications

With many businesses scurrying to come into compliance with the new Department of Labor overtime reg...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 5 – Top Tips On Protecting Your Data

November 22, 2016 | Blogs

An Excerpt from when the Data Privacy Detective sat down with Julia Montgomery to discuss data pro...

placeholder image
Department of Labor’s Justifications For New Persuader Rule Not Persuasive: Court Permanently Halt...

November 22, 2016 | Publications

On November 16, 2016, in National Federation of Independent Business, et al. v. Perez, a federal cou...

placeholder image
On Background Podcast – Episode 2 – Nashville Mayor Megan Barry

November 16, 2016 | Publications

An Excerpt from when Tom Lee of Civic-Point met with Nashville Mayor Megan Barry The US Census says ...

A compass rests on a moss-covered surface, suggesting navigation or adventure in a natural setting.
The Medieval Economics of Cryptocurrency

November 14, 2016 | Blogs

Medieval kings have something in common with cutting-edge software developers forking new applicat...

A red megaphone is held close to a person's ear against a green background.
ACA Compliance Alert: “Opt-Out Payments” to Employees Who Decline Employer Health Covera...

November 9, 2016 | Blogs

Payments under an Opt-Out Arrangement are included in the Health Coverage Affordability Calculatio...

placeholder image
OSHA’s Anti-Retaliation Regulation May Impact Your Workplace Policies

November 8, 2016 | Publications

As we previously reported, on May 12, 2016, the Occupational Safety and Health Administration (OSHA)...

A pink piggy bank is being held up against a chalkboard background with a Bitcoin and circuit diagram drawn above it.
ICOs: Cloud-based but likely grounded in regulations

November 4, 2016 | Blogs

Initial coin offerings (ICOs) are garnering substantial attention as investors hope their digital ...

A narrow corridor flanked by shelves lined with numerous labeled boxes, suggesting a storage or archival room.
One Weird Trick to Beat Alice Rejections (Examiners HATE This)

October 31, 2016 | Publications

Alice v. CLS Bank has had a tremendous impact on how the patent office treats applications for busin...

placeholder image
On Background Podcast – Episode 1 – Tennessee House Speaker Beth Harwell (R-Nashville)

October 28, 2016 | Publications

An Excerpt from when Civic-Point’s Tom Lee met with Speaker Beth Harwell The House chamber in ...

placeholder image
FBT Immigration Update: September/October 2016

October 24, 2016 | Publications

New Entrepreneur Rule U.S. Citizenship and Immigration Services (USCIS) proposed a new rule permitti...

A close-up view of a computer screen displays a colorful code editor with various lines of programming code.
What’s happened to software inventions? Five unexpected facts that will change how you see patent ...

October 18, 2016 | Publications

The third quarter of 2016 was a busy one for the Federal Circuit when it comes to subject matter eli...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 4 – Your Personal Checklist for CyberSecurity

October 17, 2016 | Blogs

I attend conferences of our international law firm network MULTILAW. It’s a gathering of law...

Initial Coin Offering ICO
It’s EZ as 1, 2, 3 . . . Disclosure, limited liability and periodic statements required for prepai...

October 14, 2016 | Blogs

The Consumer Financial Protection Bureau (CFPB) recently issued a final rule, the “Prepaid Rul...

A balance scale with a Bitcoin symbol on one side and a dollar sign on the other, comparing cryptocurrency to traditional currency.
Considerations For A Legislative Definition of “Blockchain”

October 13, 2016 | Blogs

It seems like everyone is discussing “blockchain,” but few have taken the time to really...

A person interacts with a futuristic holographic interface displaying various data visualizations and digital icons representing connectivity, security, and technology.
A Legislative Definition of Blockchain

October 13, 2016 | Blogs

It seems like everyone is discussing “blockchain,” but few have taken the time to real...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 3 – The Battleground of Data and Disclosure

October 10, 2016 | Blogs

The word “computer” was once an occupational classification. Computers were workers wh...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 2 – Google and European Data Privacy

October 9, 2016 | Blogs

I spoke about America’s approach to data privacy at a recent Conference at the European Cour...

Podcast Logo: "Data Privacy Detective"
Data Privacy Detective Podcast – Episode 1 – Data Privacy Starts with You

October 7, 2016 | Blogs

Privacy is dead, get over it. This is what a blockchain entrepreneur told a Conference at the Euro...

The Supreme Court At Sunset
Are Prices Free Speech? The Supreme Court is set to weigh in on whether merchant surcharges are prot...

October 6, 2016 | Blogs

The Supreme Court recently agreed to review a case from the Second Circuit Court of Appeals holdin...

placeholder image
Will Sixth Circuit Decision Further Open Doors to Data Breach Recovery Lawsuits?

October 6, 2016 | Blogs

Defendants in putative class actions suits filed in federal court attempting recovery for data breac...

Multiple yellow sticky notes with "DON'T FORGET!" written on them are attached to a string by wooden clothespins.
Form 5500 Updates and Increased ERISA Penalties

October 5, 2016 | Blogs

At the end of July 2016, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pensio...

placeholder image
Form 5500 Updates and Increased ERISA Penalties

October 5, 2016 | Publications

At the end of July 2016, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pension ...

placeholder image
Will Sixth Circuit Decision Further Open Doors to Data Breach Recovery Lawsuits?

October 5, 2016 | Publications

Defendants in putative class action suits filed in federal court attempting recovery for data breach...

A glowing neon sign reads "MEDICAL CANNABIS" in bright green letters.
Ohio’s Medical Marijuana Law

October 3, 2016 | Blogs

“Let’s get together and feel alright” sang the Ohio legislature to those sufferi...

placeholder image
What Every Manufacturer Should Know about Protecting Their IP [Webinar Video]

September 28, 2016 | Publications

This seminar provides important information about the manufacturing industry, including how to best ...

placeholder image
McRo v. Bandai: Evidence related to claimed improvement is key to whether claims are directed to an ...

September 19, 2016 | Publications

Last Tuesday, the Federal Circuit handed down an opinion in the case of McRo, Inc. v. Bandi Namco Ga...

placeholder image
U.S. Departments of Education and Justice Issue Joint Guidance to Schools Regarding Appropriate Use ...

September 15, 2016 | Publications

On September 8, 2016, the United States Department of Education and the Department of Justice, Offic...

"Best Practices for Successful Organizations"
EEOC Model Notice for Wellness Programs

September 12, 2016 | Blogs

In May of this year, the Equal Employment Opportunity Commission (EEOC) issued final rules on how ...

A green road sign with the word "RETIREMENT" on it against a cloudy sky backdrop.
The DOL’s new Fiduciary Rules—Retirement Plan Sponsor Perspective

September 6, 2016 | Blogs

After several rounds of proposals, the Department of Labor (DOL) published final regulations in th...

placeholder image
Kentucky Appeals Court Gives Important New Protections to Managers

September 1, 2016 | Publications

The Kentucky Court of Appeals issued a rare “published” decision on Friday granting a ne...

placeholder image
FBT Immigration Update: July/August 2016

August 8, 2016 | Publications

USCIS completes return of rejected FY2017 H-1B cap-subject petitions After receiving over 236,000 pe...

placeholder image
SCOTUS Blocks Order Requiring School to Allow Transgender Student Access to Bathroom Matching Their ...

August 4, 2016 | Publications

In a 5-3 decision yesterday, the United States Supreme Court temporarily blocked a lower court&rsquo...

placeholder image
Updated Status of Sunrise Periods

August 3, 2016 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the...

placeholder image
Does Your Web Service Reach North Carolina?

July 28, 2016 | Publications

Numerous states are revising their money transmitter legislation, and North Carolina is no exception...

placeholder image
Second Circuit Says Federal Warrant Cannot Be Used to Obtain Customer Data Stored Overseas in Cloud

July 25, 2016 | Publications

On July 14, the Second Circuit ordered a lower court to quash a government warrant demanding that Mi...

placeholder image
It’s official – EU approves Privacy Shield

July 14, 2016 | Publications

Nine months after the EU-U.S. Safe Harbor Framework for personal data was declared invalid by the EU...

Gavel next to pills and chemical chart
Federal Circuit Clarifies What Counts as an On-Sale Bar to Patentability

July 14, 2016 | Publications

As a general rule, inventions are not eligible for patent protection after they have become publicly...

placeholder image
NLRB Continues to Expand Union Influence Over Joint Employment

July 13, 2016 | Publications

On July 11, 2016, the National Labor Relations Board overturned its prior position that a joint...

placeholder image
Trick or Treat – The impact of IMPACT: New Reporting Requirements for Post-Acute Care Provider...

July 12, 2016 | Publications

Beginning in October of this year, the IMPACT Act requires that Post-Acute Care (PAC) providers subm...

A close-up of a computer screen displaying colorful programming code in a development environment.
Bascom v. AT&T Mobility: Fodder for arguments on patent eligibility

July 5, 2016 | Publications

Last week, in the case of Bascom Global Internet Services v. AT&T Mobility LLC, the Federal Circ...

placeholder image
Brexit’s Implications on European IP

July 5, 2016 | Publications

On June 23, 2016, the United Kingdom voted to withdraw as a member of the European Union.  This...

placeholder image
FBT Immigration Update: May/June 2016

June 30, 2016 | Publications

E-Verify will begin to deactivate certain user IDs on August 1, 2016 USCIS announced that, starting ...

placeholder image
Federal Court Stops “Persuader Rule” With Nationwide Temporary Injunction

June 28, 2016 | Publications

The U.S. Department of Labor’s new “Persuader Rule,” designed to hinder employers&...

placeholder image
Ohio’s Medical Marijuana Bill

June 27, 2016 | Publications

Earlier this month, Ohio Governor John Kasich signed Ohio House Bill 523 (HB523), authorizing the us...

placeholder image
What You Need to Know About the New Drone Regulations

June 21, 2016 | Publications

The FAA has just released its regulations governing the commercial use of drones. The rules explicit...

placeholder image
Civil Seizure of Trade Secrets: Swinging a Risky Hammer

June 21, 2016 | Publications

As I wrote in a previous blog post, the recently-passed federal Defend Trade Secrets Act (&ldqu...

placeholder image
More Changes for Federal Contractors

June 20, 2016 | Publications

Last week, the Department of Labor’s (DOL) Office of Federal Contract Compliance Programs (OFCCP) ...

gavel atop a document titled "tax law"
Partnership and LLC Alert: Some Workers Treated as Employees for Tax Purposes May Need to be Reclass...

June 8, 2016 | Blogs

On May 4, 2016, the federal government issued new temporary and proposed regulations that address ...

placeholder image
Partnership and LLC Alert: Some Workers Treated as Employees for Tax Purposes May Need to be Reclass...

June 8, 2016 | Publications

On May 4, 2016, the federal government issued new temporary and proposed regulations that address em...

placeholder image
FBT Immigration Update: April/May 2016

June 7, 2016 | Publications

Tennessee requires employers with 50 or more employees to use E-Verify On April 21, 2016, the Tennes...

placeholder image
Updated Status of Sunrise Periods

June 3, 2016 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the...

placeholder image
Smoking gun’ evidence excluded in Kentucky unemployment claim

June 1, 2016 | Publications

The Kentucky Court of Appeals recently upheld an award of unemployment benefits despite &#...

placeholder image
Did They Need to Make a Federal Issue Out of It? A Brief Overview of the Newly-Enacted Defend Trade ...

May 27, 2016 | Publications

Until earlier this month, a form of intellectual property that is often most valuable to owners &mda...

placeholder image
Proposed IRS regulations could disqualify issuers

May 26, 2016 | Publications

On May 23, the Treasury Department received a flurry of comments from various organizations regardin...

Interlocking metal gears with the words "OLD WAY" and "NEW WAY" engraved on them, symbolizing change and progression.
EEOC Publishes Final Rules for Wellness Programs

May 23, 2016 | Blogs

Last week, the Equal Employment Opportunity Commission (EEOC) released its final rules regarding w...

placeholder image
Ohio Supreme Court changes course on access to public entity legal invoices

May 19, 2016 | Publications

Public entities in Ohio frequently receive public records requests for their legal invoices. Hi...

placeholder image
New Overtime Rules Released Today

May 18, 2016 | Publications

Today, the Department of Labor (DOL) released its Final Rule regarding overtime pay for white collar...

placeholder image
EEOC Emphasizes Leave Under ADA

May 17, 2016 | Publications

On May 9, the EEOC issued a resource document on employer-provided leave as an accommodation for dis...

placeholder image
Federal Government directs public schools to allow transgender students to use bathroom that matches...

May 13, 2016 | Publications

Today the Department of Justice and Department of Education distributed a dear colleague letter dire...

placeholder image
New OSHA Rule Requiring the Electronic Filing and Public Posting of Records Related to Workplace Ill...

May 12, 2016 | Publications

On May 11, 2016, the U.S. Department of Labor released a controversial final rule that will require ...

A person in a suit stands confused in front of a chaotic, scribbled mess on a wall.
The Affordable Care Act – Complexities of the IRS Electronic Filing Process

May 11, 2016 | Blogs

As you probably know by now, the Affordable Care Act (ACA) deadline for filing Forms 1094-C and 10...

placeholder image
The Affordable Care Act – Complexities of the IRS Electronic Filing Process

May 11, 2016 | Publications

As you probably know by now, the Affordable Care Act (ACA) deadline for filing Forms 1094-C and 1095...

placeholder image
How Can Businesses Explore Using Drone Technology Without Breaking the Bank?

May 10, 2016 | Publications

In a previous blog post, I wrote about the projected increase in the number of commercial drone...

placeholder image
FAA Clarifies Educational Use of Drones

May 9, 2016 | Publications

Until recently, schools could not allow their students to fly drones for educational purposes withou...

A young boy and an elderly man are sitting together on a green sofa, looking at something the boy is pointing to.
Ohio Nursing Home Relocation – Do It Now or Wait Until 2020

May 9, 2016 | Publications

The International Olympics.  FIFA’s World Cup.  The U.S. Presidential Election.  Big things hap...

A contract document with bold red text and various clauses and sections visible.
CFPB ARBITRATION RULE: What You Need to Know Now

May 6, 2016 | Blogs

On May 5, 2016, the CFPB unveiled a proposed arbitration rule which would dramatically limit the con...

placeholder image
The “reply-to-all” button was never a good idea anyway: Ohio Supreme Court holds that public bod...

May 5, 2016 | Publications

On May 3, 2016, the Ohio Supreme Court answered a question that is very relevant in today’s te...

placeholder image
DOL Issues Employer Guidance and New FMLA Poster

May 4, 2016 | Publications

The Department of Labor (DOL) just issued a new Family and Medical Leave Act (FMLA) poster that summ...

placeholder image
FAA Broadens Public Drone Use Authorization

May 3, 2016 | Publications

As a result of recent changes by the FAA, there has never been a better time to institute a governme...

placeholder image
Congress Authorizes Federal Cause of Action for Trade Secret Misappropriation

May 2, 2016 | Publications

Last week, the United States House of Representatives passed the Defend Trade Secrets Act of 2016 (D...

placeholder image
FBT Immigration Update: March/April 2016

April 28, 2016 | Publications

USCIS announces that the H-1B cap has been met and the lottery conducted On April 7, USCIS announced...

placeholder image
One FAA Rule That Will Impact the Way Businesses Can Use Drones

April 16, 2016 | Publications

The Federal Aviation Administration (FAA) recently estimated that there will be 2.7 million Unmanned...

placeholder image
Law and Technology Disconnect: Tennessee Just Killed Encryption Safe Harbor

April 11, 2016 | Blogs

Tennessee has recently enacted some potentially far reaching changes to its data breach notification...

placeholder image
Keys to a Successful Government UAS Program

April 7, 2016 | Publications

Municipalities can use Unmanned Aircraft System (UAS, or “drones”) for a wide range of s...

placeholder image
State Board of Education Approves the Transfer of a Home from Columbus City Schools to Westerville C...

April 4, 2016 | Publications

Recently, the State Board of Education of Ohio unanimously voted to transfer a house from the Columb...

placeholder image
Online aircraft registration now open to commercial and public aircraft users

March 31, 2016 | Publications

The FAA continues to make life easier (albeit incrementally) for non-hobby UAS operators. Until...

placeholder image
FAA raises “blanket” altitude authorization for many UAS flights

March 29, 2016 | Publications

In what may be an emerging trend to liberalize and clarify the conditions of 333 exemptions, the FAA...

placeholder image
U.S. Supreme Court Permits Use of Representative Statistical Evidence to Support Class Certification...

March 24, 2016 | Publications

Earlier this week, in Tyson Foods, Inc. v. Bouaphakeo, the United States Supreme Court issued a deci...

A close-up view of a scientific experiment featuring a 96-well plate with blue liquid and a Petri dish with pink substance in a laboratory environment.
U.S. EPA Continues its Focus on Chemical Risks

March 23, 2016 | Publications

Will Your Business be Affected? On March 14, 2016, U.S. Environmental Protection Agency’s proposed...

placeholder image
FBT Immigration Update: February/March 2016

March 22, 2016 | Publications

USCIS will start to accept H-1B cap petitions on April 1, 2016 On April 1, 2016, USCIS will begin to...

A wooden gavel rests on a stack of papers with a blurred backdrop of bookshelves.
Preservation of Arbitration Rights in Kentucky When Litigation Is Filed

March 21, 2016 | Blogs

Despite the presence of an arbitration provision in a loan agreement or other document, a lender may...

placeholder image
FAA Relaxes Commercial Use Exemptions

March 21, 2016 | Publications

You might be able to benefit from a recent change to FAA policy.  Ever since the FAA began issu...

placeholder image
Does Drone Technology Present New Threats to Privacy?

March 17, 2016 | Publications

As I discussed in a previous blog post, Whose Airspace Is It, Anyway?, the proliferat...

placeholder image
Final Department of Labor Overtime Exemption Rule Will Be Published Soon

March 16, 2016 | Publications

This week, the Department of Labor (DOL) sent its final overtime rule to the White House Office of M...

placeholder image
Whose Airspace Is It, Anyway?

March 4, 2016 | Publications

As recreational and commercial drone use has grown significantly in the past few years, various stat...

placeholder image
EEOC: Position Statements On-Demand for Employees, Employers Stay in the FOIA Line

March 3, 2016 | Publications

The Equal Employment Opportunity Commission (EEOC) has changed its policy for disclosing employer po...

placeholder image
Cincinnati Passes Wage Theft Ordinance: Is Your Company Covered?

March 2, 2016 | Publications

The City of Cincinnati recently became the first city in Ohio to pass a wage theft ordinance. The Or...

placeholder image
DHS Proposes Significant Changes to Employment-Based Immigration System

February 22, 2016 | Publications

Recently, the U.S. Department of Homeland Security (DHS) released a notice of proposed rulemaking (N...

placeholder image
Updated Status of Sunrise Periods

February 19, 2016 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the...

placeholder image
Uncertainty about DOT’s “Buy America” Requirement for Federally Funded Highway Projects

February 17, 2016 | Publications

Are you a manufacturer providing goods for federal highway or other Department of Transportation (DO...

placeholder image
Federal Government Creates Action Plan to Enhance National Cybersecurity

February 16, 2016 | Publications

Last Tuesday, President Barack Obama directed his administration to implement a Cybersecurity Nation...

placeholder image
Where Can Drones Do Some Good (and Gain Community Acceptance)?

February 16, 2016 | Publications

If holiday gift sales are any indication, people are intrigued by drones.  But when you talk ab...

placeholder image
EU-U.S. Agreement Reached on Replacement for Safe Harbor Framework

February 4, 2016 | Publications

After months of negotiations, senior EU and U.S. officials announced agreement this week on a new EU...

placeholder image
EEOC Proposes Mandatory Reporting of Pay Data by Employers with Over 100 Employees

February 3, 2016 | Publications

On the seventh anniversary of the Lilly Ledbetter Fair Pay Act, the U.S. Equal Employment Opportunit...

placeholder image
Department of Labor Issues Broad “Joint Employment” Guidance

February 2, 2016 | Publications

The Department of Labor’s Wage and Hour Division (WHD) took its place next to both the Nationa...

placeholder image
The Ohio Supreme Court Affirms The 7th District Court of Appeals in Hustack v. Beck Energy Corporati...

February 1, 2016 | Publications

On January 21, 2016, The Supreme Court of Ohio (the “Supreme Court”) issued its decision...

A tablet displaying colorful charts and graphs is lying next to printed data reports and a spiral-bound notebook on a white surface.
Update on Kentucky, Ohio and Indiana Bond Cap Allocations

February 1, 2016 | Publications

Federal and state “volume cap” allocations for small manufacturing bond issues, underuti...

Kentucky Statehouse
What You Should Know About Kentucky’s New Uniform Voidable Transactions Act

January 29, 2016 | Blogs

On January 1, 2016, the Uniform Voidable Transactions Act (UVTA) was enacted in Kentucky and can be ...

placeholder image
What Is All the Buzz About Drones?

January 29, 2016 | Publications

One can hardly turn on the news or read a newspaper (online, of course) without running across a sto...

placeholder image
What Ohio Public Employers Need To Know

January 21, 2016 | Publications

Catching the “ban the box” wave that has already swept legislation into 17 other st...

A close-up view of an engine reveals a shiny alternator, various pulleys, and a cooling fan, showcasing the complex mechanical components of a vehicle's power system.
Cars of the Future: Product Liability Implications and Solutions

January 7, 2016 | Publications

In 2015, the world watched as two researchers wirelessly hacked into a Jeep Cherokee through its das...

placeholder image
Ohio Court of Appeals Requires a Nexus Between Off-Duty Misconduct and a Teacher’s Ability to Teac...

January 6, 2016 | Publications

In 2013, a domestic dispute resulted in a Shelby County teacher using her vehicle to block the vehic...

placeholder image
Challenge to New York State Vaccination Law Will Not Be Heard by the Supreme Court

January 6, 2016 | Publications

The Supreme Court recently chose not to hear a contentious case, which had already been upheld ...

placeholder image
School District Settles with Former Football Player for $2 Million

January 6, 2016 | Publications

In the largest settlement in Hillsborough County Florida School Board (“Board”) history,...

placeholder image
Judge Denies Motion to Dismiss Open Meetings Lawsuit Against Florida School Board

January 6, 2016 | Publications

A Florida judge denied a motion to dismiss a lawsuit against The Collier County School Board (&ldquo...

placeholder image
Draft Nebraska Athletic Association Policy Requires Transgender Female Athletes Undergo Hormonal The...

January 6, 2016 | Publications

Earlier this month, the Nebraska State Activities Association (NSAA) issued a draft policy regarding...

placeholder image
December 30: Updated Status of Sunrise Periods

December 30, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
Termination of a Principal’s Administrator Contract

December 30, 2015 | Publications

On December 15, 2015, the Indiana Supreme Court issued an opinion addressing the procedures required...

placeholder image
Drone for the Holidays

December 18, 2015 | Publications

According to some estimates, as many as one million unmanned aircraft systems (“UAS” or ...

placeholder image
Delays in Washington – Who Would Have Guessed?

December 7, 2015 | Publications

White Collar Exemption Revisions Delayed Until At Least July 2016 Just before Thanksgiving, the Depa...

Big picture of finance, connecting the dots
Your Money is No Good Here: FTC Bans Telemarketers from Accepting Four Methods of Payment

November 25, 2015 | Blogs

Telemarketers are now prohibited from accepting four methods of payment that the Federal Trade Commi...

Financial Credit Cards
A House Divided: U.S. District Court Splits on Whether Class Has a Private Right of Action Against ...

November 18, 2015 | Blogs

Two class action lawsuits, Hucke v. Kubra Data Transfer LTD., Corp., No. 2-15-cv-14232-RLR, and &nbs...

placeholder image
CMS Proposes Rule Changes to Modify Stark Requirements

November 12, 2015 | Publications

On July 8, 2015, the Centers for Medicare and Medicaid Services (CMS) issued proposed regulations re...

placeholder image
OSHA Penalty Limits Are Increasing For the First Time in 25 Years

November 9, 2015 | Publications

On November 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015 (H.R. 1314).&...

placeholder image
November 6: Updated Status of Sunrise Periods

November 6, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
The Federal Government Takes a Strong Position on Transgender Students’ Rights to Locker Room Acce...

November 4, 2015 | Publications

The U.S. Department of Education’s Office for Civil Rights (OCR) gave an Illinois School distr...

placeholder image
Tennessee Supreme Court Reverses Decision in Hannan v. Alltel Publishing

October 29, 2015 | Publications

As an employer in Tennessee, your burden in defending employment cases in Tennessee just got a littl...

A close-up of three stethoscopes with silver chest pieces and tubes in shades of white and red, resting on a textured dark surface.
OCR’s HIPAA Enforcement Actions Against Oncology Group for Failure to Have a Policy on Hardware an...

October 21, 2015 | Publications

An oncology practice in Indiana has to pay a $750,000 fine to the Office of Civil Rights (OCR) of th...

placeholder image
Iran Deal Adoption Day: When can I start trading with Iran?

October 19, 2015 | Publications

With all of the coverage in the news lately regarding the U.S.-Iran Nuclear Deal, you may be wonderi...

placeholder image
EPA Issues New Rules for Underground Storage Tanks

October 13, 2015 | Publications

EPA has issued new rules for the installation, operation, and maintenance of underground storage tan...

placeholder image
October 8: Updated Status of Sunrise Periods

October 8, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
Post Safe Harbor – What’s Next?

October 8, 2015 | Publications

On October 6, 2015, the European Court of Justice (ECJ) sealed the fate of the U.S.-EU Safe Harbor (...

placeholder image
Is the Future of the Safe Harbor Safe?

September 28, 2015 | Publications

Last week an Advocate General for the European Union issued an opinion that added to the uncertainty...

placeholder image
The Trans-Pacific Partnership: An Overview for Japanese and U.S. Companies involved in Cross-Border ...

September 17, 2015 | Publications

Since the spring of 2013, representatives of the Japanese government have been negotiating with the ...

placeholder image
Don’t Forget to Lock Up

September 17, 2015 | Publications

Without question, disclosure (or even the possibility of disclosure) of a company’s trade secr...

placeholder image
The New TLD Era: Status Update – What Have We Seen and What Should We Expect?

September 15, 2015 | Publications

As we have previously reported, the internet is in the process of expanding to include hundreds of n...

placeholder image
NLRB Drastically Changes Joint Employment Test

September 8, 2015 | Publications

Recently, the National Labor Relations Board (“Board”) dramatically changed the labor la...

placeholder image
Helpful to Bankers? Changes to the TCPA of Particular Concern to Financial Institutions

August 28, 2015 | Blogs

On July 10, 2015, the Federal Communication Commission (FCC) came out with new rules interpreting th...

placeholder image
Freedom Industries, Inc. Third Modified Amended Disclosure Statement and Chapter 11 Plan

August 27, 2015 | Publications

Freedom Industries, Inc. Creditors, Linked below are the complete PDF copies of the: THIRD MODIFI...

A digital illustration represents cybersecurity with a padlock symbol superimposed over a circuit board background with binary code and cybersecurity icons.
When Private is Not Private: Privacy Expectations in the Brave New World

August 11, 2015 | Publications

“Privacy as we knew it in the past is no longer feasible… How we conventionally think of pri...

placeholder image
How the United States Supreme Court Same-Sex Marriage Ruling Impacts School Districts

August 7, 2015 | Publications

In Obergefell v. Hodges, the United States Supreme Court legalized same-sex marriage nationwide, str...

placeholder image
Second Circuit Upholds the Constitutionality of Vaccination Mandates in Public Schools

August 7, 2015 | Publications

In Phillips v. City of New York, the United States Court of Appeals for the Second Circuit considere...

placeholder image
Ohio Appellate Court Rules in Favor of School District in Bullying Prevention Lawsuit

August 7, 2015 | Publications

In Vidovic v. Hoynes, the parents of a student who was subjected to bullying at school sued their ch...

placeholder image
Georgia Court Holds That General Knowledge of Student-on-Student Sexual Assault Does Not Raise Title...

August 7, 2015 | Publications

In Doe v. Bibb Cty. Sch. Dist., the parents of a student filed suit against their daughter’s s...

placeholder image
Department of Labor Proposes Changes to FLSA Overtime Exemption Regulations

August 7, 2015 | Publications

On June 30, 2015 the Department of Labor (DOL) issued a proposed rule which would update various pro...

placeholder image
New USCIS Policy Memorandum Clarifies Employers’ Obligations Before Relocating H-1B Employees

August 5, 2015 | Publications

Under H-1B regulations, an employer has to notify the United States Citizenship and Immigration Serv...

placeholder image
Employer Slapped With $600,000 Fine For I-9 Violations

July 28, 2015 | Publications

An administrative judge recently handed down a stunning $605,250 fine against an employer for i...

Colorful, stylized skyline of Houston with "HOUSTON" written above.
Houston Office Artist Showcase | Apply Now

July 27, 2015 | Publications

Overview Frost Brown Todd’s Houston team invites all visual artists in the Houston area to submit ...

Bitcoin Cryptocurrency Security And Mining Concept. Safe Lock With Symbol Of Bitcoin On Circuit Board.
Fed’s Advice to Community Banks on Bitcoin: “Proceed … with Caution”

July 27, 2015 | Blogs

Community Banks need to be aware of the risks posed by cryptocurrencies like Bitcoin, because their ...

Interlocking metal gears with the words "OLD WAY" and "NEW WAY" engraved on them, symbolizing change and progression.
Continuity or Change? How the Supreme Court changed the law for lenders under the FHA without changi...

July 22, 2015 | Blogs

After leaving the public, press, regulators, and lenders lingering for six months, the Supreme Court...

placeholder image
Risky Business: The Importance of Protecting Trade Secrets

July 22, 2015 | Publications

           A company performed a routine review of a fo...

placeholder image
China stakes its claim on regulating Internet Advertising – Draft rules issued

July 17, 2015 | Publications

On July 1, 2015, China issued Interim Measures for Internet Advertising Supervision and Management, ...

placeholder image
Department of Labor FLSA Guidance Says Most Workers Are Employees

July 17, 2015 | Publications

On July 15, the Wage Hour Division of the U.S. Department of Labor (DOL) issued Administrator’...

placeholder image
At Risk: Community Banks and the Recovery of Losses Due to Merchant Data Breach

July 6, 2015 | Blogs

Regional and community Banks often serve as Issuer Banks by providing credit and debit cards to thei...

placeholder image
The Effects of the State Biennial Budget on Ohio School Districts

July 6, 2015 | Publications

House Bill 64, Ohio’s Biennial Budget, was signed into law by Governor Kasich on Tuesday, June...

placeholder image
How the Supreme Court’s Same Sex Marriage Decision Impacts Employers

July 2, 2015 | Publications

In Obergefell v. Hodges, the U.S. Supreme Court held, in a 5-4 opinion, that the Fourteenth Amendmen...

placeholder image
Department of Labor Proposes New Requirement That Workers Earn At Least $50,440 Per Year To Qualify ...

July 1, 2015 | Publications

On June 30, 2015, the U.S. Department of Labor (DOL) released its long awaited proposed rule changes...

placeholder image
Supreme Board of Sign Review: Supreme Court Declares Provisions of Town’s Sign Code Unconstitution...

June 29, 2015 | Publications

On June 18, 2015, the United States Supreme Court issued a 9-0 decision in Reed v. Town of Gilbert, ...

A dimly lit wine cellar lined with wooden barrels along its brick walls.
Alcohol Taxes and Incentives – The Spirit of the Law and What’s Hoppin’

June 27, 2015 | Blogs

2.01 Introduction Being born and raised in Kentucky, there are few things we know (or do) better tha...

placeholder image
The SEC’s action against municipal underwriting firms

June 23, 2015 | Publications

The SEC issued a press release and 36 related enforcement orders on June 18, 2015, in connection wit...

placeholder image
Disappearing Patent Royalties, No Superpowers Required

June 22, 2015 | Publications

Today a 6-3 majority of the United States Supreme Court decided that Marvel Entertainment, LLC can s...

placeholder image
Developments in the Rules Governing Personal Identifiable Information May Have Unexpected Consequenc...

June 18, 2015 | Blogs

Much has been written of late about data breaches and the liabilities for the unauthorized acquisiti...

placeholder image
Changes to Indiana’s Wage Statutes Welcomed by Employers

June 10, 2015 | Publications

Effective July 1, 2015, Indiana’s laws governing the payment of wages will be amended to minimize ...

placeholder image
Supreme Court Closes Off “Hear No Evil, See No Evil, Speak No Evil” Defense in Religious Discrim...

June 9, 2015 | Publications

In an 8-1 decision, the United States Supreme Court closed off a potential defense for employers in ...

placeholder image
Charity Bins are a form of Communication, according to the Sixth Circuit

June 3, 2015 | Publications

On April 6, 2015, the Sixth Circuit Court of Appeals issued a decision in Planet Aid v. City of St. ...

placeholder image
Sometimes, Cases Just have to be Tried

June 3, 2015 | Publications

“The only thing that keeps us alive is our brilliance. The only thing protecting our brillianc...

placeholder image
Federal Court Upholds Federal Contractor Union Notice Requirement

June 1, 2015 | Publications

On May 20, 2010, the U.S. Department of Labor (DOL) issued its final Regulation implementing Executi...

placeholder image
Department of Labor Revises FMLA Forms

May 28, 2015 | Publications

Without any fanfare, the Department of Labor published new FMLA forms. They are effective through Ma...

A magnifying glass lies on top of financial documents next to a calculator, suggesting a detailed financial analysis or audit.
Attention 401(k) Plan Sponsors: It is more important than ever to regularly review and evaluate your...

May 22, 2015 | Blogs

In a unanimous decision issued on May 18th, the United States Supreme Court held that employers ha...

A person is using a tablet with a blurred colorful background.
Is .bank Right For You? The Pros & Cons

May 19, 2015 | Blogs

Many banks are now evaluating the pros and cons of using the new “.bank” domain.  F...

placeholder image
The City of Cleveland Fumbles in Applying Municipal Taxes to NFL Players

May 18, 2015 | Publications

On April 30, 2015, the Ohio Supreme Court issued two separate opinions, Hillenmeyer v. Cleveland Boa...

placeholder image
May 12: Updated Status of Sunrise Periods and Trademark Claims Notification Periods

May 12, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
NEW POINT-OF-SALE LEGISLATION IN TENNESSEE

May 11, 2015 | Blogs

Does your company lease point-of-sale (POS) credit card terminals to customers in Tennessee?  O...

A close-up of the flag of Kentucky featuring a seal with two figures shaking hands surrounded by the state's motto and a wreath of goldenrod.
2015 Amendments and Additions to Kentucky’s Business Entity Laws

May 5, 2015 | Blogs

On April 1, 2015, Kentucky Governor Steve Beshear signed into law House Bill 440, which includes s...

placeholder image
House Bill 113: CPR and AED Training

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced March 10, 2015, House Bill 113 would make CPR and AED training a hi...

placeholder image
Senate Bill 74: Limits to Assessment Testing

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced February 19, 2015, House Bill 74 is designed to reduce testing and ...

placeholder image
Senate Bill 34: Elimination Of Zero Tolerance Policies

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced February 9, 2015, Senate Bill 34 requires the Board of Education of...

placeholder image
Senate Bill 3: Limit on State Assessments

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced February 2, 2015, Senate Bill 3 limits the amount of time school di...

placeholder image
House Bill 39: Emergency Inhalers

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced February 4, 2015, House Bill 39 allows school districts to procure ...

placeholder image
House Bill 7: Prohibiting the Use of Testing Scores on Promotion or Retention Decisions

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced on January 18, 2015, House Bill 7 governs how student scores on ass...

placeholder image
House Bill 2: Charter Reform

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced January 28, 2015, House Bill 2 is a charter reform bill.  It c...

placeholder image
House Bill 20: Modification of Concealed Carry Exemption in School Zones

May 5, 2015 | Publications

SCHOOL LAW NEWSLETTER Introduced January 28, 2015, House Bill 20 modifies two exceptions to Ohio&rsq...

A tablet displaying a mortgage application form is placed on a desk cluttered with documents, a pen, eyeglasses, and a black notebook.
Newly Enacted Legislation Prohibits Certain Amendments to Mortgages

May 4, 2015 | Blogs

In a relatively unnoticed enactment of the Kentucky General Assembly, KRS § 382.290 a...

placeholder image
The Importance of Putting “No Call/ No Show” Policies in Writing

April 30, 2015 | Publications

A recent case decided by the Franklin County Court of Appeals in Ohio serves as a reminder to check ...

placeholder image
Employers Heave a Sigh of Relief Over Telecommuting Decision

April 21, 2015 | Publications

The Sixth Circuit recently restored the faith of the management community by recognizing that &ldquo...

placeholder image
EEOC’s Proposed Rule Favors Employee Wellness Programs

April 20, 2015 | Publications

Last week, the Equal Employment Opportunity Commission (EEOC) issued a proposed rule governing emplo...

placeholder image
“Why DOES Radio Shack Ask for Your Phone Number When You Buy Batteries?“

April 14, 2015 | Publications

Much has been written of late about data breaches and the liabilities for the unauthorized acquisiti...

placeholder image
House Bill 47: Another Step towards Eliminating Open Container Restrictions within Designated Areas

April 6, 2015 | Publications

Currently there are dual bills before the Ohio General Assembly that would eliminate open container ...

placeholder image
U.S. Supreme Court Remands Young v. UPS and Creates New Standard for Pregnancy Discrimination Claims

April 1, 2015 | Publications

In a 6-3 decision, the U.S. Supreme Court remanded a closely watched Fourth Circuit Court of Appeals...

placeholder image
April 1: Updated Status of Sunrise Periods and Trademark Claims Notification Periods

April 1, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
Ohio Supreme Court holds that Ohio EPA’s TMDLs and Phosphorus Target Values must go through rulema...

March 30, 2015 | Publications

On March 24, 2015, the Ohio Supreme Court announced its decision in Fairfield Cty. Bd. of Com’rs. ...

placeholder image
Will Your Handbook Rules Pass the NLRB’s Test?

March 26, 2015 | Publications

Certainly an employer can prohibit “defamatory, libelous, slanderous or discriminatory comment...

placeholder image
Breaking News in Trademark Cases: TTAB Decisions Can Have Preclusive Effect in Federal Court

March 25, 2015 | Publications

Yesterday, with a 7-2 vote, the U.S. Supreme Court issued a high-profile trademark decision, ruling ...

placeholder image
March 23: Updated Status of Sunrise Periods and Trademark Claims Notification Periods

March 23, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

placeholder image
Sixth Circuit Court of Appeals vacates EPA’s PM2.5 attainment redesignation for the Cincinnati-Ham...

March 19, 2015 | Publications

On March 18, 2015, a federal circuit court of appeals vacated EPA’s conclusion that the Cincin...

placeholder image
Supreme Court Permits Labor Department to Flip-Flop on Wage-Hour Interpretations

March 17, 2015 | Publications

Last week, the U.S. Supreme Court held that the Department of Labor (DOL) was not required to go thr...

placeholder image
Ohio Supreme Court rules that employment intentional tort claims are excluded from coverage

March 17, 2015 | Publications

In a long-awaited decision important to Ohio employers and their insurers, the Ohio Supreme Court ha...

placeholder image
U.S. Department of Education Provides Guidance on Protecting Student Privacy While Using Apps and On...

March 16, 2015 | Publications

On February 26, 2015, the U.S. Department of Education (D.O.E.) released a guidance featuring model ...

placeholder image
FMLA Leave Coverage Extends to All Same-Sex Spouses

March 11, 2015 | Publications

Beginning March 27, 2015, all legally married same-sex couples will be eligible for leave under the ...

placeholder image
Credit Reporting Agencies’ Deal Could Impose Additional Investigation Rules on Companies that ...

March 10, 2015 | Blogs

Following months of negotiations, the three largest national credit reporting agencies agreed to a s...

placeholder image
Federal Government to Extend Work Authorization to Certain Spouses of H-1B Aliens

February 26, 2015 | Publications

The H-1B visa is the most popular option for foreign nationals seeking to live and work in the Unite...

placeholder image
Accommodation of Religious Beliefs Does Not Require Violation of Federal Law

February 23, 2015 | Publications

Is an employer required to disregard other federal laws in order to reasonably accommodate an employ...

placeholder image
Ohio Supreme Court Decision Makes Future of Local Fracking Regulations Unclear

February 23, 2015 | Publications

On February 17, 2015, the Ohio Supreme Court issued a 4-3 decision in State ex rel. Morrison v. Beck...

A hooded individual gives a thumbs-up gesture in front of a laptop on a desk against a textured backdrop.
Will your business be financially responsible for cyber attack losses?

February 19, 2015 | Publications

Businesses are becoming increasingly concerned with cybersecurity as their reliance on technology an...

placeholder image
Handbook Snafu Resuscitates FMLA Claim

February 18, 2015 | Publications

How can an employee be “eligible” for FMLA leave when he does not meet the statutory eli...

Individuals are engaged in a discussion with a gavel on the table, suggesting a legal or formal setting.
What Last Year’s Data Privacy Rulings May Hold For Future Consumer Class Action Lawsuits – Some ...

February 17, 2015 | Blogs

Frost Brown Todd has an active practice of experienced lawyers who regularly counsel clients on all ...

placeholder image
SEC Offers Guidance to Business Brokers

February 14, 2015 | Publications

Although the trend in recent no-action letters involving finders seems to reflect a hardening of the...

placeholder image
Key Points for Bankers Concerning Federal Income Tax Filing Requirements When Discharging a Debt

February 12, 2015 | Blogs

As the 2015 tax filing season begins, it is important that individuals and businesses understand the...

A grand, illuminated capitol building at twilight reflects elegantly on the calm waters of a nearby river.
West Virginia Supreme Court Dismisses M.E.R.S. Recording Fee Putative Class Action

February 6, 2015 | Blogs

In State ex rel. U.S. Bank National Association v.  McGraw, Frost Brown Todd recently assisted ...

placeholder image
February 4: Updated Status of Sunrise Periods and Trademark Claims Notification Periods

February 4, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

Big picture of finance, connecting the dots
What Financial Institutions Need To Know About IRS Form 1042-S

February 2, 2015 | Blogs

IRS Form 1042-S is a tax form for foreign individuals reporting income from a United States based so...

placeholder image
T-Mobile South, LLC v. City of Roswell: Supreme Court Weighs in on City Council’s Denial of Applic...

January 29, 2015 | Publications

On January 14, 2015, the United States Supreme Court issued a decision in T-Mobile, LLC v. City of R...

A contract document with bold red text and various clauses and sections visible.
When Contract Boilerplate Matters: A Case Lesson From the Credit Card Processing World

January 28, 2015 | Blogs

Those practicing in the payments space know that recorded judicial decisions are few and far between...

placeholder image
Sixth Circuit Issues Important Clean Water Act Permit Shield Decision

January 28, 2015 | Publications

On Tuesday, the Court of Appeals for the Sixth Circuit issued an important ruling in Sierra Club v. ...

placeholder image
OCR and DOJ Issue Guidance Regarding English Learner Students Equal Access to Education

January 27, 2015 | Publications

The Office for Civil Rights at the U.S. Department of Education (OCR) and the U.S. Department of Jus...

placeholder image
ODE Releases Testing Report and Recommendations

January 27, 2015 | Publications

House Bill 487 of the 130th General Assembly required the superintendent of public instruction to is...

placeholder image
U.S. Department of Education Issues Updated Ebola Guidance for Schools

January 27, 2015 | Publications

Last month, U.S. Secretary of Education Arne Duncan wrote a letter to Chief State School Officers, a...

placeholder image
Vermont School District Pays $147,500 to Settle Parent’s First Amendment Violation Lawsuit

January 27, 2015 | Publications

The Addison Rutland Supervisory Union (ARSU) has agreed to pay $147,500 to settle a suit brought by ...

placeholder image
U.S. Supreme Court Hears Case on Social Media Speech

January 27, 2015 | Publications

In December, the Supreme Court of the United States heard oral arguments in Elonis v. United States....

placeholder image
Vermont School District Pays $147,500 to Settle Parent’s First Amendment Violation Lawsuit

January 27, 2015 | Publications

The Addison Rutland Supervisory Union (ARSU) has agreed to pay $147,500 to settle a suit brought by ...

placeholder image
OCR and DOJ Issue Guidance Regarding English Learner Students Equal Access to Education

January 27, 2015 | Publications

The Office for Civil Rights at the U.S. Department of Education (OCR) and the U.S. Department of Jus...

placeholder image
ODE Releases Testing Report and Recommendations

January 27, 2015 | Publications

House Bill 487 of the 130th General Assembly required the superintendent of public instruction to is...

placeholder image
U.S. Department of Education Issues Updated Ebola Guidance for Schools

January 27, 2015 | Publications

Last month, U.S. Secretary of Education Arne Duncan wrote a letter to Chief State School Officers, a...

placeholder image
U.S. Supreme Court Hears Case on Social Media Speech

January 27, 2015 | Publications

In December, the Supreme Court of the United States heard oral arguments in Elonis v. United States....

The Supreme Court At Sunset
Supreme Court Clarifies Borrower’s Rescission Rights Under the Truth in Lending Act

January 21, 2015 | Blogs

On January 13, 2015, the U.S. Supreme Court unanimously decided that a borrower may simply provide w...

placeholder image
U.S. Supreme Court to Take Up Same-Sex Marriage Case During Upcoming Term

January 21, 2015 | Publications

On January 16, the U.S. Supreme Court announced that it will hear four cases on same-sex marriage.&n...

placeholder image
We Need To Modify The USEF Equine Drugs and Medications Rules

January 19, 2015 | Publications

Speed limits: They reduce our risk of injury or death. But different streets, roads, highways and fr...

A digital screen displays a series of alphanumeric codes along with the words "Data Breach" and "Cyber Attack" in a high-contrast, blue and orange color scheme, suggesting a security breach or hacking incident.
Financial Institutions are Foreseeable Victims in Target Data Breach Cases

January 16, 2015 | Blogs

In an important decision regarding financial institution claims for recovery of losses resulting fro...

placeholder image
Buyer’s Remorse No More: Supreme Court Declines to Review Sixth Circuit Decision That Penalizes Em...

January 15, 2015 | Publications

This week the United States Supreme Court declined to review Kalamazoo County Road Commission v. Del...

A pen rests on a printed stock market report with numbers and graphs.
Month by Month, Employers Must Track Employees in 2015 for Required Reporting under Health Reform Ru...

January 12, 2015 | Blogs

Beginning January 1, 2015, employers have burdensome new reporting obligations for health plan cov...

placeholder image
Month by Month, Employers Must Track Employees in 2015 for Required Reporting under Health Reform Ru...

January 12, 2015 | Publications

To print this article in full, including all charts, click on the link under “Additional Docum...

placeholder image
Guidance regarding English learner students equal access to high-quality education

January 12, 2015 | Publications

Last week, the Office for Civil Rights at the U.S. Department of Education (OCR) and U.S. Department...

A close-up view of a blue calculator with a "TAX+" button prominently displayed.
New Savings Options Authorized for Retail Customers

January 9, 2015 | Blogs

Towards the end of 2014, two new national savings laws were signed by President Barack Obama.  ...

A magnifying glass and calculator are placed on top of a collection of financial documents and charts.
Year-End Tax Bill Contains Important Extensions

January 6, 2015 | Publications

The Tax Increase Prevention Act of 2014 (the “Act”), H.R. 5771, became effective on December 19,...

placeholder image
Required Public Records Training For Public Officials Is Now Offered Online

January 6, 2015 | Publications

As most of our readers already know, elected public officials (or their designees) are required to a...

placeholder image
House Bill 5

January 5, 2015 | Publications

On December 19, 2014, Governor Kasich signed House Bill 5, known as the Municipal Tax Reform Bill, i...

placeholder image
January 2: Updated Status of Sunrise Periods and Trademark Claims Notification Periods

January 2, 2015 | Publications

As we previously reported to you (click here to view April 29, 2013 TLD article), the internet is ex...

Calculating Taxes Numbers Concept
Federal & State Tobacco Taxes – On Fire or Just Smoking? Part II

November 27, 2014 | Blogs

In follow-up to Part I of this article which covered the Federal Excise Tax (“FET”) consideratio...

placeholder image
The New TLD Era: Much Ado About Nothing?

August 28, 2014 | Publications

As we have previously reported to you (click here to view the article), the internet is expanding t...

Calculating Taxes Numbers Concept
Federal & State Tobacco Taxes – On Fire or Just Smoking? Part I

June 1, 2014 | Blogs

For those in the business, manufacturers, wholesalers, distributors, importers, dealers and retailer...

placeholder image
You’re Fired!: 5 Rules for Terminating Employees

May 6, 2013 | Publications

Root Canals.  Tax Audits.  Heartburn.  Many managers place Employee  Discipline and Terminations...

placeholder image
Going, Going, Gone: Increased Use of Chapter 11 to Quickly Sell Business Assets

February 5, 2013 | Publications

Increasingly, struggling businesses are opting to use Chapter 11 bankruptcy as a vehicle to sell sub...

placeholder image
The New Value Exception to the Absolute Priority Rule Is Alive and Well after 203 North LaSalle

February 5, 2013 | Publications

Can the owners of a company retain their equity interests in a Chapter 11 reorganization plan?  The...

placeholder image
Causation: Giving Teeth to the “Substantial Factor” Analysis

January 28, 2013 | Publications

Introduction Manufacturers of dozers, backhoes, forklifts and other similar pieces of equipment are ...

placeholder image
Location, Location, Location: Understanding How Contract Provisions Can Impact Where Litigation Take...

January 22, 2013 | Blogs

            Edwina McDunnough decides to open a baby bo...

placeholder image
Attorney-Client Privilege in the Corporate Context: Can Corporate Officers Waive the Corporation’s...

December 3, 2012 | Publications

When a corporate entity is sued, it is important for officers and directors to understand the operat...

placeholder image
An Employer Requiring Counseling Creates New Legal Risk

August 31, 2012 | Publications

Employers should pause before requiring an employee to seek mental health counseling in order to add...

placeholder image
“Testing the Water before Taking the Swim” – How Participating in Litigation May Const...

August 27, 2012 | Publications

There are plenty of reasons that parties include arbitration clauses in their contracts. But, there ...

placeholder image
Recognizing Bankruptcy Fraud and Using Experts to Deal With It

August 15, 2012 | Publications

In a perfect world, a debtor’s bankruptcy would involve timely reporting, good faith filings, ...

placeholder image
The “Ministerial Exception:” Where Employment Law & Religious Autonomy Collide

July 12, 2012 | Publications

At the beginning of this year, religious employers across the country – from book stores and couns...

placeholder image
The Learned Intermediary Doctrine

May 4, 2012 | Publications

The term “learned intermediary” was coined in a 1966 decision by the Eighth Circuit when the cou...

placeholder image
Conversations with Clients During Deposition Breaks: Proceed with Caution

March 13, 2012 | Publications

I. Introduction In Tennessee, the attorney-client privilege protects from discovery communications b...

placeholder image
Class is in Session: Rule 23(a) Requirements for Class Actions

March 13, 2012 | Publications

Rule 23 of the Federal Rules of Civil Procedure governs class actions in federal courts. This articl...

placeholder image
Hewitt v. L.E. Myers; Ohio Intentional Tort

November 18, 2011 | Publications

Despite an Ohio statute that protects employers from most intentional tort claims, the Court of Appe...

placeholder image
Is that Your Final Answer? Appeals of Arbitration Awards

August 13, 2011 | Publications

For the last twenty years, there has been an increased emphasis on the use of alternative dispute re...

placeholder image
Modification and Termination of Trusts Under the Ohio Trust Code: A Drafter’s Guide

May 20, 2011 | Publications

Chapter 4 of Ohio Trust Code, and specifically, Ohio Revised Code Sections 5804.10 through 5804.17 p...

placeholder image
Common Mistakes of Indiana’s Mechanic’s Lien Claimants (And How To Avoid Them)

May 17, 2011 | Publications

The mechanic’s lien is a powerful remedy available to Indiana contractors whose labor and/or mater...

placeholder image
Navigating the Perils of Kentucky’s Mechanic’s Lien Statute

May 17, 2011 | Publications

“Mechanic’s liens,” or more appropriately “construction liens,” are an entirely American c...

placeholder image
Top Ten Mistakes Leading to Loss of Lien Rights in Tennessee

May 17, 2011 | Publications

Early in my career as a construction lawyer I had occasion to appear before one of our more venerabl...

placeholder image
Five Frequent Fatal Mistakes of Ohio Mechanic’s Lien Claimants

May 17, 2011 | Publications

In these challenging economic times, getting paid has become an increasing struggle central to the c...

placeholder image
Filing confidential documents under seal in the appellate courts

March 28, 2011 | Publications

Indiana Administrative Rule 9 governs public access to records and has significant implications for ...

placeholder image
Procedural Differences Between Tennessee State and Federal Court

November 18, 2010 | Publications

Many litigators today find themselves in state court one day and federal court the next. While many ...

A person is signing a document next to another individual gesturing with their hand, with paperwork and electronic devices on the table in a brightly lit office setting.
Sixth Circuit Affirms District Court’s Finding of Waiver of Right to Enforce Arbitration

September 7, 2010 | Blogs

In Hurley v. Deutsche Bank Trust Co. Americas, the plaintiff, an active member of the military serv...

A blue-tinted map highlighting the state of Kentucky.
Kentucky’s Product Liability Act and Related Statutes

May 5, 2010 | Publications

Table of Contents Kentucky’s Product Liability Act General Provisions Product Liability Action...

placeholder image
The “Settlement Privilege” The Sixth Circuit’s Expansion of Rule 408

March 16, 2010 | Publications

In an effort to encourage frank settlement negotiations, Rule 408 of the Federal Rules of Evidence p...

placeholder image
Getting Relief Now: Restraining Orders and Injunctions

September 15, 2009 | Publications

Litigation is a long process that can often take many years to conclude. Sometimes, a client will su...

placeholder image
How to Avoid Employer Liability for Sexual Harassment

May 6, 2009 | Publications

“Hostile work environment” and “sexual harassment” are words that strike fea...

placeholder image
ALP: If we purchase the assets and continue the business of a unionized company, do we have to recog...

May 9, 2008 | Publications

Not automatically. It depends (a) whether New Co. is a “successor” of Old Co., and (b) what pre-...

placeholder image
Sexual Harassment Response Guidelines

December 19, 2007 | Publications

General Instructions Begin investigation within 24 hours of the report of sexual harassment. Complet...

placeholder image
What To Do When Workers Can’t Work! Solving the FMLA, ADA, and Workers’ Comp Puzzle

December 19, 2007 | Publications

What is an employer to do when a worker is no longer physically or mentally able to work?  A wr...

placeholder image
Can a United States Citizen Deposit Money in an Offshore Bank Account and Avoid IRS Penalties?

September 13, 2007 | Blogs

In today’s world, United States citizens regularly travel to foreign countries for vacation an...

A wooden judge's gavel rests on a sounding block with a blurred legal book in the background.
ALP: My employee accidentally caused a serious injury to someone. What can I expect to happen and wh...

August 13, 2007 | Publications

An employer is legally liable for any damages caused by the negligence of an employee who is within ...

placeholder image
Self-Dealing: When a Fiduciary Relationship Arises in the Lending Context

August 3, 2007 | Publications

Financial institutions are growing concerned that the law may be starting to recognize a limited fid...

placeholder image
“Pay-When-Paid” Clauses: What happens when the Owner doesn’t pay”

January 22, 2007 | Publications

You are the general contractor on a large project.  All of the work on the project has been success...

placeholder image
The “Attorneys’ Eyes Only” Designation and Other Disclosure Restrictions in Trade Secrets Liti...

May 25, 2006 | Publications

Plaintiffs asserting misappropriation of trade secrets claims face a “Catch-22” dilemma.  Plai...

placeholder image
ALP: What is a Source Code Escrow, and when do I need one?

April 22, 2005 | Publications

Background Most businesses, even smaller ones, have at least one software license agreement that is ...

A person is using a tablet with a blurred colorful background.
ALP: Is there a minimum font size requirement for disclaimers in advertising?

April 15, 2005 | Publications

There is no hard and fast rule for disclaimers that can be applied to all advertising, or even to al...

placeholder image
ALP: Can I tell other employees why I terminated one of their colleagues? What about potential emplo...

November 26, 2004 | Publications

It is always difficult to know how much to tell co-workers when an employee is terminated unexpected...

placeholder image
ALP: Do employees have a right to see their personnel files, and if so should I be concerned about w...

August 27, 2004 | Publications

Under Ohio law, employers do not have to turn over personnel files to employees. However, it’s alw...

placeholder image
Is Your Handwriting Expert’s Testimony Admissible?

March 4, 2004 | Publications

Before you hire an expert to examine a questioned document, you should have a good understanding of ...

placeholder image
Sweepstakes, Contests and Lotteries: Unless You’re a Church or State Government, You’d Better Kn...

July 1, 2002 | Publications

Every week, millions of people in most of the fifty States visit officially sanctioned stations and ...