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McDonald Hopkins LLC today announced Amanda Rose Martin has joined its Cleveland office as an associate in the Data Privacy and Cybersecurity Practice Group of the firm’s Litigation Department.
- Blog PostChapter 11 has historically created debilitating hurdles for small businesses, which in many cases prevents meaningful rehabilitation. As a result, in late November 2018, the Small Business Reorganization Act (S. 3689 and H.R. 7190) was introduced. The SBRA is bipartisan, bicarmeral legislation that would add a new subchapter to Chapter 11 of the Bankruptcy Code to address many of the difficulties experienced by small business debtors.
- Blog PostIn our blog post titled “Representation and Warranty Insurance 101” we provided an introductory summary to the concept of representation and warranty insurance as it relates to the use of such insurance policy in M&A transactions. This blog post further elaborates on the impact of such product on the various indemnification provisions of a purchase agreement.
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South Dakota v. Wayfair fundamentally altered sales and use tax obligations for many online and remote merchants. States are now free to require online and remote sellers to collect sales tax from their customers based solely upon in-state economic activity, even if they do not have a physical presence in the taxing state. Below is an updated state-by-state list showing the number of in-state sales and/or in-state sales transactions required to trigger nexus and the effective date of each state’s law
- Blog PostJeff McClain is expected to be sworn in as the next Ohio Tax Commissioner on Jan. 14, 2019, when Mike DeWine officially takes office as governor of Ohio.
- Blog PostPay requirements for travel time under the Fair Labor Standards Act can be confusing for employers. This Q&A provides an overview of the FLSA requirements and then provides guidance about payment of a lower rate for travel time.
- Blog PostThe Supreme Court of Ohio has weighed in on whether beer-line maintenance services are taxable and determined that they are not. In Great Lakes Bar Control, Inc. v. Testa, the Supreme Court ruled that Great Lakes Bar Control, Inc. provides “beer-line maintenance services” that should not be classified as taxable “building maintenance and janitorial services.”
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On Jan. 7, 2019, McDonald Hopkins attorneys Jennifer D. Armstrong and Peter D. Welin, representing the Muskingum Watershed Conservancy District, successfully defeated a relator’s petition for certiorari in a False Claims Act case before the U.S. Supreme Court.
- AlertAll U.S. businesses that ignored the General Data Protection Regulation, or made a determination that the GDPR did not apply to their operations, should now take special note of the requirements imposed by the California Consumer Privacy Act of 2018, which was enacted during the summer of 2018 in part as a response to revelations that Facebook data was shared with Cambridge Analytica without users’ knowledge or permission. The law, which will be effective starting January Jan. 1, 2020, imposes obligations on businesses that collect and process personal information on California consumers to give those consumers rights to access, delete, and restrict certain uses of personal information, among other rights.
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The joint-employer standard will continue to take center stage for those in the franchise industry in 2019. The joint employer standard is the concept that two business entities share sufficient control and supervision of an employee such that they may both be considered an employer and are therefore subject to mutual labor law violations. For almost the last four years, Browning-Ferris Industries of California, Inc. (BFI) has been the primary player in an on-going legal drama, which continues to cause a stir within the business, labor and political worlds.
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As 2018 was winding down, the Department of Health and Human Services (HHS) on December 28 released Health Industry Cybersecurity Practices: Managing Threats and Protecting Patients, a four volume publication identifying the top five health care cybersecurity threats and setting forth voluntary cybersecurity best practices for a wide variety of health care organizations.
- NewsMcDonald Hopkins is conducting its ninth annual Business Outlook Survey of U.S. business leaders.
- Blog PostA prenuptial agreement is an agreement between two individuals before they are married addressing financial issues during their marriage, upon death, and upon potential dissolution of the marriage. Learn what issues to discuss and include in a prenuptial agreement, when and where it gets signed, why every couple should execute a prenuptial agreement, and how the process works.
- Blog PostGM should be applauded for the difficult changes it recently announced, which are clearly a first step in its preparations for the disruption tsunami.
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- Blog PostA Nov. 14, 2018, decision by Judge Christopher Boyko of the U.S. District Court for the Northern District of Ohio in Barrio Bros., LLC, et al., v. Revolution, LLC, et al., two design-your-own-taco restaurants, highlights the importance of knowing the difference between legally protected distinctive trade secrets and unprotected designs and décor that are generally in the public domain.
- Blog PostThe Ohio sales tax on employment services is continuing to generate controversy. Contractors and subcontractors have long been excluded from the tax, and the Ohio Supreme Court’s recent decision in Seaton Corp. v. Testa goes a bit further through its interpretation of the definition of employment services to exclude “on-site management” from the tax as well.
- Blog PostIllinois Attorney General Lisa Madigan recently moved to dismiss a tax case brought by a tax whistleblower and, in doing so, suggested that in-state actors soliciting orders in Illinois may not have triggered “substantial nexus” to tax.
- NewsMcDonald Hopkins' Jim Giszczak speaks to Columbus Business First about Ohio’s new Data Protection Act (Senate Bill 220) that was signed into law in August 2018.
- Blog PostOn December 19, Ohio landmen received good (if slightly disappointing) news - the Ohio General Assembly passed Senate Bill 263, which resolves the most burdensome implications raised by a previous ruling (Dundics et al. v. Eric Petroleum Corp.,) requiring landmen who negotiate oil and gas leases or the sale of mineral rights, as well as pipeline rights-of-way, to become licensed real estate brokers, or face potentially severe penalties. The bill includes some compromises and additional requirements that many will undoubtedly find bothersome.
- NewsRyan Neumeyer spoke to ConnectedHR about what human resource issues to expect during the coming year, touching on administration change, the EEOC, and marijuana laws/legislation.
- Blog PostPractical advice for contractors handling waivers and releases, discusses the standard forms and language required by Florida law, and identifies the key issues contractors need to understand.
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In mid-December, the Ohio House and Senate passed House Bill 494, a bill which specifically exempts corporate franchisors from franchisee-level labor and pay-related violations. Because of the traditional structure of the franchise business model, this bill could have a direct impact on the potential liability of both franchisees and franchisors in Ohio going forward.
- NewsWatch McDonald Hopkins Miami Managing Member Raquel "Rocky" Rodriguez as she and the Dec. 16, 2019 This Week in South Florida Roundtable Panel analyze top news stories on WPLG Local 10 in Miami.
- Blog PostThe Louisiana Supreme Court recently ruled that its residents holding interests in pass-through entities may take a credit against their Louisiana personal income taxes for business taxes paid to Texas. The case establishes a split on this issue with a recent Supreme Court of Maine decision that we reported on in August. Other state courts in Ohio, Oregon, California, and Alabama have similarly held that states may lawfully impose personal income tax on nonresident shareholders of pass-through entities doing business in their state.
- Blog PostThe Supreme Court of Ohio issued a ruling denying sales and use tax relief to a company that purchased an airplane and leased it to a related party. In Pi In The Sky v. Testa, a company, Mitchell’s Salon and Day Spa, Inc., created a single member LLC named Pi In The Sky, LLC to hold and lease an airplane.
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David D. Ebersole joins MH Business Exchange host Mike Witzke for a preview of the nation's largest tax conference
- NewsCarl Grassi, firm chairman at McDonald Hopkins, explains how the Opportunity Zone program offers investors deferred gain tax benefits in his latest Tax Tip column for Crain's Cleveland Business.
- NewsMcDonald Hopkins Labor and Employment attorney Ryan Neumeyer offers his thoughts about medical marijuana issues in a blog post by ConnectedHR.
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Thirteen attorneys at McDonald Hopkins have been recognized by Ohio Super Lawyers as among the top attorneys in Ohio. No more than 5 percent of the lawyers in the state are selected by Super Lawyers. In addition, four of the firm's attorneys have been named to the Ohio Rising Stars list as among the top up-and-coming attorneys in Ohio.
- Blog PostThe holidays can be a very difficult time for employers with holiday parties, year-end activities and bonuses. With the holidays in full swing, here are six helpful tips for provide employers to assist in making the holidays a little less stressful.
- Blog PostThe Michigan legislature just gave employers an early Christmas present by scaling back on the terms of broadly-worded minimum wage and earned sick time laws that started out as citizen-initiated ballot proposals.
- Blog PostOn October 24, 2018, the Substance Use-Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act (SUPPORT Act) was signed into law. It is a broad piece of bipartisan legislation intended to address the national opioid crisis. One of the bills included in the SUPPORT Act is the Eliminating Kickbacks in Recovery Act of 2018 (EKRA).
- NewsMcDonald Hopkins' Michael J. Kaczka and Maria G. Carr discuss the issues and implications of the Sixth Circuit decision regarding single-employer pension plans in an article for Turnaround Times, a newsletter produced by the Turnaround Management Association.
- Blog PostThe Supreme Court of Utah gave taxpayers a sweet victory recently in Utah State Tax Commission v. See’s Candies. In See’s Candies, the Utah State Tax Commission challenged an arrangement between two wholly owned subsidiaries of Berkshire Hathaway that provided Utah corporate franchise tax benefits. The Utah Supreme Court, however, ultimately ruled in favor of the taxpayer, See’s Candies.
- Blog PostThe Treasurer of the State of Ohio, Josh Mandel, has launched an initiative to make Ohio the first state to accept Bitcoin for tax payments. Through OhioCrypto.com, business taxpayers in Ohio may now pay 23 types of Ohio business taxes using the cryptocurrency Bitcoin.
- Blog PostThe Ohio Supreme Court recently issued a divided ruling in Cincinnati Reds, LLC v. Testa allowing a use tax break for the Cincinnati Reds baseball team for bobblehead dolls and other promotional items given to some attendees at their home games.
- Blog PostOn May 28, 2014, the Financial Accounting Standards Board (FASB), the independent, private-sector, not-for-profit organization that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP), issued ASC Topic 606—Revenue from Contracts with Customers. Topic 606 changes the way franchisors recognize revenue related to advertising funds, upfront franchise fees, and gift card funds.
- AlertOn Nov. 27, 2018, the U.S. District Court for the Middle District of Florida denied Alpha Home Health Solutions, LLC’s request for preliminary injunction. The judge found that Alpha Home did not have a constitutionally protected interest in the overpayment of federal funds.
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Unfortunately, being prepared for active shooter situations and other incidents of workplace violence is now a necessity. The following are 10 things employers should know or do related to the threat of workplace violence.
- Blog PostUnderstanding financial covenants in loan documents 101 - a look at the scope of financial covenants and how they are calculated and defined, including the definitions of debt service coverage ration, interest coverage ration, fixed charge coverage ration, debt to tangible net worth ration, minimum EBITA.
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After the 2016 election, we suggested the shale industry and trend towards Republicans in Ohio and Appalachia played a key role in a historic result. Did the trend continue in 2018? Let's take a look.
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In his Columbus Business First op-ed, Peter Welin offers advice to contractors who could be at risk after the recent Ohio Supreme Court decision regarding general liability insurance and defective work performed by subcontractors.
- Blog PostMcDonald Hopkins Miami Managing Member Raquel Rodriguez, who represented George W. Bush in the 2000 Florida recount, keeps you up to date with all of the events surrounding the 2018 recount. She explains the current lawsuits, the most recent court rulings, and even offers some spoilers of what lies ahead.
- Blog PostAn August report from the Securities and Exchange Commission found that amounts raised via private placements have greatly increased since 2008. According to the report, in 2017, there were 37,785 reported Regulation D offerings, which accounted for more than $1.8 trillion raised in new capital. This total amount raised through Regulation D offerings alone surpassed the total amount raised through registered securities offerings ($1.5 trillion).
- NewsMcDonald Hopkins' John Wirtshafter explains what is a wrap plan, why an employer would want/need a wrap plan, and how a wrap plan can help in an article for Confero Magazine, a quarterly magazine produced by Confero Fiduciary Partners.
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Raquel "Rocky" Rodriguez, McDonald Hopkins' Miami managing member and former general counsel to Florida Governor Jeb Bush, provides a rare perspective into the 2018 Florida recount.
- Blog PostWhen you want to create and preserve a charitable legacy, after identifying the charity you want to benefit it is critical that your gift be memorialized in writing by a gift agreement. Gift agreements should include necessary details such as restrictions in the use of funds, the right to enforce the agreement, publicity and naming rights, and a provision whereby the charity warrants that it is in good standing and is a public charity exempt from taxation.
- NewsMichael M. Antovski has joined the Detroit office of McDonald Hopkins LLC as a member in the Tax and Benefits Department.
