Author Info for Kohrman Jackson & Krantz LLP

Peggy Beistel

Ohio Enacts New Elective Pass-Through Entity Tax

Last month, Governor Mike DeWine signed Senate Bill 246, authorizing Ohio pass-through entities (PTE), including S corporations, partnerships and limited liability companies taxed for federal income tax purposes as partnerships,…more

Income Taxes, Pass-Through Entities, S-Corporation, SALT, Tax Refunds

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Steven Bersticker

Common Mistakes New Business Owners Make & How to Fix Them

Starting a new business? The U.S. Bureau of Labor Statistics indicates that 20% of new businesses fail in the first two years, 45% in the first five years. As daunting as those figures may seem, there are measures you can take…more

Bureau of Labor Statistics, Business Ownership, Copyright Infringement, Department of Labor (DOL), Employees

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Charles Bolton

Rural Historic Tax Credit Preservation Act Aims to Revitalize Small Markets

Last month, U.S. Senate Energy and Public Works Committee Chairman Shelley Moore Capito (R-WV) and U.S. Senator Mark Warner (D-VA) have reintroduced the bipartisan Rural Historic Tax Credit Preservation Act (S. 631). At a time…more

Affordable Housing, Construction Project, Housing Developers, New Legislation, Real Estate Development

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Anna Bullock

Compensatory Education vs. Extended School Year Services Under IDEA

As attorneys representing families and students with disabilities, we are often asked about the differences between compensatory education and Extended School Year (“ESY”) services for students with disabilities. While both…more

Disabilities, Discipline, Free Appropriate Public Education (FAPE), IDEA, Individualized Education Programs (IEPs)

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Michael Cantu

Senate Bill 38 Challenges Judicial Control Over Food Injury Claims

In response to a controversial Ohio Supreme Court ruling, State Senator Bill DeMora (D-Columbus) has introduced Senate Bill 38, which aims to put juries – as opposed to judges – in charge of determining liability when a consumer…more

Appeals, Consumer Protection Laws, Food Safety, Judicial Authority, Negligence

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Samantha Cira

The Treasury Department Introduces a New Twist in the CTA Saga

On March 2, 2025, the U.S. Department of Treasury threw a new twist into the ongoing Corporate Transparency Act (CTA) enforcement saga by announcing that it will not enforce any fines or penalties against any U.S. citizens or…more

Beneficial Owner, Compliance, Corporate Transparency Act, Enforcement Actions, Financial Crimes

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Antonio Dempsey

The Hidden Impact of Tariffs: Why Brands Must Strengthen Online Enforcement Efforts

In today’s volatile global trade environment, tariffs have become a double-edged sword for brands. Intended to protect domestic industries, tariffs often lead to unintended consequences that pose significant challenges for brand…more

Consumer Protection Laws, E-Commerce, Enforcement, Imports, Personal Brands

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Susan Friedman

Special Needs Estate Planning: Ensuring a Secure Future for Your Loved One

Estate planning is a crucial process for anyone looking to protect their family and assets, but for families with a loved one who has special needs, it requires additional considerations. Without proper planning, a…more

Asset Protection, Beneficiaries, Beneficiary Designations, Disability, Estate Planning

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Robert Gilmore

Cleveland City Council Passes New Pay Transparency and Salary History Ordinance

What Employers Need to Know - On April 28, 2025, the Cleveland City Council passed Ordinance No. 104-2025, introducing significant changes to hiring practices for employers within the city. This legislation mandates pay…more

Employer Responsibilities, Employment Policies, Enforcement, Government Agencies, Hiring & Firing

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Jon Groza

AI Tells the Dangers of Having it Write Amazon Reviews

Amazon has been at war with unscrupulous actors and a new contender just entered the battlefield. An examination of various sites reveals the presence of AI-generated reviews. These reviews consistently incorporate the statement…more

Amazon, Artificial Intelligence, E-Commerce, Federal Trade Commission (FTC), Fraud

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Collin Harrington

Emerging Business Opportunities in Renewable Energy

The generators providing electricity to a 13-state grid stretching from New Jersey to Illinois, including Ohio, will get a record $269.92 per megawatt-day from utilities to provide capacity over a 12-month period, which is over…more

Clean Energy, Energy Policy, Energy Projects, Energy Storage, Investment

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Christopher Herrel

Take This Seriously: State Enforcement Actions of Privacy Laws Is Happening

The enforcement landscape of recently enacted state consumer privacy laws in the United States is beginning to take shape, with state attorneys general (AGs) or designated specialized enforcement agencies leading the charge. …more

California, California Consumer Privacy Act (CCPA), California Privacy Rights Act (CPRA), Consumer Privacy Rights, Data Collection

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Dayna Hloska J.D.

Top 10 Reasons to Tell Your Your Parents When You Are Involved In A Title IX Or Other Campus Conduct Proceeding

The attorneys at KJK encourage all students to immediately tell their parents (or another relative) when they are involved in a Title IX or other campus conduct proceeding…more

Educational Institutions, Students, Title IX

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Michael Hoenig

Cleveland Municipal Court Hit by Cyber Attack

Cleveland Municipal Court has been shut down the past two weeks as it grapples with a cyber incident. The nature and scope of this incident is not yet publicly known, but it is reasonable to suggest that the Court may have been…more

Cyber Attacks, Cyber Crimes, Cybersecurity, Data Breach, Data Privacy

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Christopher Hubbert

SEC’s New Guidance on General Solicitation Eases Accredited Investor Verification for Private Funds

Last month, the SEC issued a No Action Letter interpreting Rule 506(c) that effectively provides a streamlined path for private fund sponsors to conduct an exempt general solicitation offering pursuant to Regulation D of the…more

Accredited Investors, Capital Raising, Investment Funds, Investment Management, New Guidance

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Thomas Hunt

TikTok on the Clock: Brands Should Begin Monitoring TikTok for Unauthorized Resellers

The ever-growing ecommerce market continues to present new opportunities for brands. But with those new opportunities comes additional challenges in preventing the unauthorized resale of products online. In the past,…more

E-Commerce, Influencers, Intellectual Property Protection, Marketing, Risk Management

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Alex Jones

The Hidden Impact of Tariffs: Why Brands Must Strengthen Online Enforcement Efforts

In today’s volatile global trade environment, tariffs have become a double-edged sword for brands. Intended to protect domestic industries, tariffs often lead to unintended consequences that pose significant challenges for brand…more

Consumer Protection Laws, E-Commerce, Enforcement, Imports, Personal Brands

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Brett Krantz

Client Alert: Executive Order Suspends Enforcement of Foreign Bribery Law

On February 10, 2025, President Donald J. Trump signed an Executive Order pausing enforcement actions under the Foreign Corrupt Practices Act (FCPA), citing concerns that excessive enforcement was harming American businesses and…more

Anti-Corruption, Compliance, Corporate Governance, Department of Justice (DOJ), Enforcement Actions

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Steven Marrer

Navigating Interest Income in 1031 Exchanges: Strategic Considerations for Tax Deferral

As investors increasingly leverage Section 1031 exchanges to defer capital gains taxes, nuanced scenarios involving interest income on exchange proceeds require careful analysis. A critical but often overlooked aspect arises…more

Capital Gains, Interest Income, Investment, Investors, IRS

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Daniel Matusicky

Dialing Down the Distractions: New Ohio Bill Aims to Ban Cellphone Usage in the Classroom

Amid ongoing conversations about student focus and classroom distractions, Ohio lawmakers are considering new measures to regulate cellphone use in schools. These discussions reflect growing concerns among educators, parents,…more

Cell Phones, Educational Institutions, New Legislation, Proposed Legislation, Public Schools

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Maribeth Meluch

EEOC Pronounces Its Position on Diversity, Equity and Inclusion Programs in Response to President Trump's Executive Orders

On the heels of President Trumps Executive Orders signaling the administration’s intent to eliminate diversity, equity and inclusion (DEI) programs in the federal and private sector, the EEOC has issued two technical bulletins…more

Affirmative Action, Diversity and Inclusion Standards (D&I), Employment Discrimination, Employment Policies, Enforcement Actions

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Richard Morehouse

Emerging Business Opportunities in Renewable Energy

The generators providing electricity to a 13-state grid stretching from New Jersey to Illinois, including Ohio, will get a record $269.92 per megawatt-day from utilities to provide capacity over a 12-month period, which is over…more

Clean Energy, Energy Policy, Energy Projects, Energy Storage, Investment

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Kevin O'Connor

Beware of ERC Free Money Claims

If you have been listening to talk radio lately, you may have heard, on numerous occasions, the latest come-on for small business cash assistance. Most of these advertisements claim your small business can receive up to $28,000…more

CARES Act, Consolidated Appropriations Act (CAA), Employee Retention, Fraud, IRS

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Jace Libman-Phelps

Ohio: A Rising Hub for Data Centers and Technological Growth

Ohio has emerged as a key player in the Midwest’s economic development, particularly in the realms of technology and infrastructure. A standout feature of the state’s growth is the rise of data centers, which have become central…more

Artificial Intelligence, Cloud Computing, Cryptocurrency, Data Centers, Economic Development

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Jon Pinney

Insurance Limits, Inflation, and Skyrocketing Replacement Costs

Unexpected inflation and increasing replacement costs could combine to present an unpleasant surprise to your expectations for property insurance coverage in a time of need. Many tend to think of real estate properties as stable…more

Budgets, Construction Industry, Insurance Industry, Interest Rates, Price Inflation

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John Ramsey

Child Support in Ohio: Understanding What It Is and How It’s Calculated – Part 1

One of the most common questions posed by parents of minor children who are separated—or who are about to separate—is: What is child support, and how much can I expect to pay or receive in child support from my co-parent?…more

Child Support, Co-Parenting, Minor Children

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Alan Rauss

Cleveland City Council Passes New Pay Transparency and Salary History Ordinance

What Employers Need to Know - On April 28, 2025, the Cleveland City Council passed Ordinance No. 104-2025, introducing significant changes to hiring practices for employers within the city. This legislation mandates pay…more

Employer Responsibilities, Employment Policies, Enforcement, Government Agencies, Hiring & Firing

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Stephen Richman

Ohio Court Holds Non-Disclosure of Sewer Assessment Fraudulent in Real Estate Sale

A recent Eleventh District Ohio Court of Appeals decision (Bockelman v. Griffin) reminds us that: 1) fraudulent concealment/non-disclosure is an exception to the general real estate principle of “Caveat Emptor” (Let the Buyer…more

Appeals, Appellate Courts, Buyers, Damages, Disclosure Requirements

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Demetrius Robinson

Supreme Court Decision in Connelly v. US: Implications for Family-Owned Businesses

In a landmark decision, the U.S. Supreme Court’s decision in Connelly v. United States will require closely-held business owners to reconsider their current buy-sell arrangement in order to avoid additional federal estate tax…more

Buy-Sell Agreements, Closely Held Businesses, Connelly v United States, Contract Terms, Estate Planning

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Eva Saulnier

When Grandparents Step In: Legal Options for Visitation and/or Custody in Ohio – Part 1

Grandparents often play a vital role in a child’s life: offering love, support, and stability. But what happens when family conflicts, parental unfitness or other difficult circumstances put that bond at risk? In such cases,…more

Child Custody, Divorce, Grandparents Rights, Guardianships, Legal Custody

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Janet Stewart Scalley

When Grandparents Step In: Legal Options for Visitation and/or Custody in Ohio – Part 1

Grandparents often play a vital role in a child’s life: offering love, support, and stability. But what happens when family conflicts, parental unfitness or other difficult circumstances put that bond at risk? In such cases,…more

Child Custody, Divorce, Grandparents Rights, Guardianships, Legal Custody

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James Scherer

Navigating Interest Income in 1031 Exchanges: Strategic Considerations for Tax Deferral

As investors increasingly leverage Section 1031 exchanges to defer capital gains taxes, nuanced scenarios involving interest income on exchange proceeds require careful analysis. A critical but often overlooked aspect arises…more

Capital Gains, Interest Income, Investment, Investors, IRS

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Christine Sabio Socrates

Special Needs Estate Planning: Ensuring a Secure Future for Your Loved One

Estate planning is a crucial process for anyone looking to protect their family and assets, but for families with a loved one who has special needs, it requires additional considerations. Without proper planning, a…more

Asset Protection, Beneficiaries, Beneficiary Designations, Disability, Estate Planning

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Emily Stoerkel

SEC’s New Guidance on General Solicitation Eases Accredited Investor Verification for Private Funds

Last month, the SEC issued a No Action Letter interpreting Rule 506(c) that effectively provides a streamlined path for private fund sponsors to conduct an exempt general solicitation offering pursuant to Regulation D of the…more

Accredited Investors, Capital Raising, Investment Funds, Investment Management, New Guidance

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Susan Stone

Key Differences Between Juvenile Court and Adult Criminal Court

It’s difficult to imagine anything more terrifying and devastating than your child being charged with a crime. At a time when you want to do everything in your power to protect your child, parents sometimes find themselves…more

Criminal Defense, Criminal Procedure, Defense Strategies, Family Law Courts, Juvenile Justice System

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Kyle Stroup

Amazon’s “Buy Box” Legally Boxes Out the Competition

On March 20, 2025, the Ninth Circuit Court of Appeals affirmed a district court’s order to dismiss a consumer antitrust lawsuit filed against Amazon. In the lawsuit styled Hogan v. Amazon.com, Inc., the consumer-plaintiffs…more

Amazon, Antitrust Litigation, Antitrust Violations, Appeals, Competition

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Nathan Studeny

Senate Bill 38 Challenges Judicial Control Over Food Injury Claims

In response to a controversial Ohio Supreme Court ruling, State Senator Bill DeMora (D-Columbus) has introduced Senate Bill 38, which aims to put juries – as opposed to judges – in charge of determining liability when a consumer…more

Appeals, Consumer Protection Laws, Food Safety, Judicial Authority, Negligence

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Kristina Supler

Key Differences Between Juvenile Court and Adult Criminal Court

It’s difficult to imagine anything more terrifying and devastating than your child being charged with a crime. At a time when you want to do everything in your power to protect your child, parents sometimes find themselves…more

Criminal Defense, Criminal Procedure, Defense Strategies, Family Law Courts, Juvenile Justice System

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Theodore Theofrastous

Emerging Business Opportunities in Renewable Energy

The generators providing electricity to a 13-state grid stretching from New Jersey to Illinois, including Ohio, will get a record $269.92 per megawatt-day from utilities to provide capacity over a 12-month period, which is over…more

Clean Energy, Energy Policy, Energy Projects, Energy Storage, Investment

See all updates »

Emily Vaisa

Cleveland City Council Passes New Pay Transparency and Salary History Ordinance

What Employers Need to Know - On April 28, 2025, the Cleveland City Council passed Ordinance No. 104-2025, introducing significant changes to hiring practices for employers within the city. This legislation mandates pay…more

Employer Responsibilities, Employment Policies, Enforcement, Government Agencies, Hiring & Firing

See all updates »

Jeffrey Vaisa

Ohio Courts Reinforce Arbitration Provisions Despite Conflict, Missing Signatures and Litigation

Ohio courts are reaffirming a consistent and increasingly important theme: if your contract contains an arbitration clause, expect to be held to it. Three recent appellate decisions—Denham v. Encino Energy, LLC,…more

Appeals, Arbitration, Arbitration Agreements, Business Litigation, Construction Contracts

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Matthew Viola

Navigating Interest Income in 1031 Exchanges: Strategic Considerations for Tax Deferral

As investors increasingly leverage Section 1031 exchanges to defer capital gains taxes, nuanced scenarios involving interest income on exchange proceeds require careful analysis. A critical but often overlooked aspect arises…more

Capital Gains, Interest Income, Investment, Investors, IRS

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Daniel Walsh

Dialing Down the Distractions: New Ohio Bill Aims to Ban Cellphone Usage in the Classroom

Amid ongoing conversations about student focus and classroom distractions, Ohio lawmakers are considering new measures to regulate cellphone use in schools. These discussions reflect growing concerns among educators, parents,…more

Cell Phones, Educational Institutions, New Legislation, Proposed Legislation, Public Schools

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Andrew Wilber

SEC’s New Guidance on General Solicitation Eases Accredited Investor Verification for Private Funds

Last month, the SEC issued a No Action Letter interpreting Rule 506(c) that effectively provides a streamlined path for private fund sponsors to conduct an exempt general solicitation offering pursuant to Regulation D of the…more

Accredited Investors, Capital Raising, Investment Funds, Investment Management, New Guidance

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Gregory Williams

Reconciled But Risky: Can the $15 Million Exemption Make It Through Congress?

On May 12, the House Ways and Means Committee released its long-anticipated reconciliation package—an expansive tax and spending bill aimed at extending the 2017 Trump tax cuts and cementing key fiscal priorities before the TCJA…more

Budget Reconciliation, Congressional Committees, Estate Planning, Estate Tax, Gift Tax

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Tim Wilson

Escaping the Sunset? Not So Fast: Fate of the TCJA Estate Exemptions Remains Uncertain

It may take just 3 Republicans in the U.S. House to defeat a new Tax Cuts and Job Act (TCJA) extension and exactly 3 of the 12 Republicans, who voted against the TCJA in 2017, have been reelected to the U.S. House…more

Estate Tax, Generation-Skipping Transfer, Gift Tax, Sunset Provisions, Tax Cuts and Jobs Act

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Kohrman Jackson & Krantz LLP

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