In July 2025, the Ohio Bureau of Workers’ Compensation (BWC) introduced the Substance Use Prevention and Recovery (SUPR) program, streamlining and replacing its previous initiatives. The purpose of the SUPR program is to provide Ohio employers with a centralized,...
When a corporation considers buying back its own shares, it’s not just a financial decision—it’s a legal one, too. In Ohio, corporate stock repurchases are governed by Ohio Revised Code Section 1701.35, which provides both the authority and the guardrails for these...
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was signed into law, bringing significant changes to the federal estate, gift, and generation-skipping transfer (GST) tax system. While the Act covers a broad range of tax and policy areas, this summary focuses...
Planning ahead for long-term care isn’t just prudent, it is essential to preserving your hard-earned assets. Waiting until care is immediately needed leaves little time for strategic planning and costly consequences. However, planning ahead allows you to leave...
Medicaid covers many different benefit groups, but here we’re focusing on long-term care for Ohio residents. It’s a topic that’s often misunderstood, and just the word “Medicaid” can bring up feelings of confusion or worry. But Medicaid isn’t only a last-resort safety...
In 2017, the Tax Cuts and Jobs Act (“TCJA”) almost doubled the federal estate and lifetime gift tax exemption (the “Unified Exemption”) allowing individuals to transfer tax free during his or her lifetime and at death up to $10 million in assets. The Unified...
All business has become national. Now more than ever, business endeavors are blurring state lines, and more small business are making the leap to the national stage. But as a foreign LLC, should you register with the state of Ohio before doing business here? In short,...
attorney Max Dehn is a co-author of this article. On April 28, 2025, the Cleveland City Council passed Ordinance No. 104-2025 aimed at combating discriminatory salary practices and promoting pay equity. The Ordinance prohibits Cleveland...
Numerous responsibilities accompany the gift of welcoming a child into the world. One of these is a parent’s duty to support their child financially. However, in some situations, parents do not always take that obligation seriously and attempt to evade their...
In today's complex business environment, staying legally compliant isn't just about avoiding trouble; it's about creating a foundation for sustainable growth. Just as you schedule regular maintenance for your equipment or annual physical for your health, your business...
