Kenneth B. Liffman

Carianne S. Staudt For some, it’s that extra special time of year when you’ve just finished rushing to meet the extended due date for filing your business tax return (9/15), you’re scrambling to meet the extended due date for filing your individual tax return (10/15), and all the while you’re trying your best to meet…

When employees are going through health challenges, the hope is that they are fortunate enough to have access to effective insurance. But what if their employer has a financial incentive to limit employees’ costs against the health plan? Under some types of health plans (particularly “self-insured” or partially self-insured), there are regular, written reports sent…

Whether you’re purchasing property or conveying property to a third party, ensuring that the deed is properly executed, delivered, and recorded is a crucial step that safeguards your legal interests. A deed is a written instrument that transfers the legal interest in a property from one person to another. To validly convey a deed, it…

Nearly all employers are legally required to provide reasonable accommodation for employees with disabilities. But the restaurant industry is unique and therefore presents some unique compliance challenges. For example, restaurant employees are often asked to complete particularly wide-ranging and physically-demanding roles and responsibilities—from interacting with customers to preparing food to cleaning dining spaces. Balancing the…

There’s an article about the state of commercial real estate industry wherever you look. Tenants, property owners, and lenders are facing a changing landscape of office space. COVID-19 changed the traditional work environment, tenants need less space and want better perks in the building, and the value of office buildings has dropped dramatically in many…

Estate planning is a critical step in protecting your assets and ensuring that your loved ones are taken care of after you pass away. With the rise of online services and do-it-yourself (DIY) estate planning tools, it may be tempting to try to handle your estate planning needs without the assistance of a legal professional.…

The Sixth Circuit recently held that a court could not award lost profits as restitution to a business forced to close for several months due to a robbery.[1] In doing so, the Sixth Circuit overturned the district court and marked its position in a developing circuit split. The case at issue revolved around a defendant…

Naturally, some parents may have differences of opinion regarding medical decisions involving their minor child. Following a divorce, parents might find it even more difficult to collaborate and navigate these differences of opinions. As we managed our way through a global pandemic, new legal issues emerged for divorced parents to consider, including what to do…

I.    INTRODUCTION – HISTORICAL NOTE Mediation, in a sense, dates back many hundreds of years to the days when village elders settled controversies in small towns throughout the world.  By the early 1900’s, mediation was primarily limited to labor law as a method for resolving union/management disputes. In the late 1980’s, state courts in…

By Frank T. George, Esq.  On November 4, 2021, the Occupational Safety and Health Administration (OSHA) issued an emergency temporary standard (ETS), which applies to most businesses with 100 or more employees. These newly issued federal regulations require many employers to maintain mandatory COVID-19 vaccination and/or testing policies. OSHA’s ETS became effective immediately upon its issuance, but…

By: Colin R. Ray As you may have noticed, the easing of Ohio’s Covid-19 related restrictions and the recovery of the local economy has led to increased traffic on Ohio’s roads and highways. Typically (and logically), more traffic leads to more crashes. The Ohio State Highway Patrol maintains detailed statistics on crashes in Ohio on a yearly basis.…

I previously wrote an article on the taxation of cryptocurrency, available for review by clicking here. It details the tax ramifications and tax treatment of cryptocurrency property owned by a taxpayer. While the tax rules pertaining to cryptocurrency have not changed, compliance enforcement pertaining to complete and accurate reporting of virtual currency transactions is expected to…