Recent D&O Claims Developments

Recent D&O Claims Developments

The D&O claims environment is now in an unusually uncertain state, largely due to the potential for unprecedented and wide-spread changes directly and indirectly caused by the new Trump administration. Many of the predicted changes may appear to lessen D&O exposures, including more conservative judges and a more business-friendly regulatory environment. But other changes will […]

Unanimous Supreme Court Sides with IRS

Unanimous Supreme Court Sides with IRS

The Supreme Court resolved unanimously a common estate tax issue for many closely-held companies. The issue in Connelly v. United States was “whether the corporation’s obligation to redeem [a deceased shareholder’s shares] was a liability that decreased the value of those shares.” The court concluded it was not. Family-owned companies will often purchase life insurance […]

Insurance Issues Arising After Mass Shooting Occurrences

Insurance Issues Arising After Mass Shooting Occurrences

There is no question that mass shooting incidents in this country are unfortunately continuing at a staggering pace. As of April 29, the crowd-sourced “Mass Shooting Tracker” project, which considers a mass shooting to include a single incident in which four or more people are shot in any incident, lists 163 incidents that fit this […]

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Insights

Creating a Charitable Legacy

Member, Harlan Louis and Jackie Jacobs, executive director emeritus at the Columbus Jewish Foundation were recently asked by Columbus Jewish News to explain the nuances of nonprofit estate plans and how to best guide donors through the process of charitable... Read More

Estate Planning for Young Adults

Although some young adults may not have any children or real estate, all young adults need to think about who they want to designate as decision-makers if they pass away or cannot make decisions for themselves.  All young adults should... Read More

The Year in Review: 2021 Key D&O Insurance Coverage Decisions

It goes without saying that the existence of a “claim” is a fundamental requirement to claims-made coverage, and what falls within the scope of a particular policy’s definition of a “claim” is a question that frequently arises in D&O coverage... Read More

What is Unclaimed Property and Why Does it Matter to Your Business?

Every state in the U.S. has some form of an unclaimed property law (“UPL”). State UPLs generally require businesses that are holding property due and owing to another (i.e. usually money) to hand over that property to the appropriate state... Read More

D&O Risks and Challenges for Pharmaceutical Companies and their Insurers

Over the past several decades, pharmaceutical companies have emerged as favored targets for securities class actions. As a result of that trend, the stakes are high for D&O insurers as well as pharmaceutical companies seeking to purchase D&O coverage. This... Read More

Recent D&O Claims Developments

The D&O claims environment is now in an unusually uncertain state. Record high inflation, interest rate increases, supply chain disruptions, tight labor market, the collapse of several large crypto firms, and higher fuel costs, as well as the prospects of... Read More

Changes to Ohio Property Tax Valuations Due to the COVID-19 Pandemic

July 2021 Taxpayers whose property tax valuation was affected by the COVID-19 pandemic have a unique but limited opportunity to challenge their valuation. Senate Bill 57 was signed into law on April 27 by Governor DeWine and will take effect... Read More

Delaware VDA Invitation Update

This month's Client Alert asks Delaware-incorporated companies to be on the lookout for formal invitations to enter into Delaware's Voluntary Disclosure Program ("VDA Program"). The failure to respond to the VDA Program invitation could result in an unclaimed property audit.... Read More

Minors should be considered in estate plans

Estate plans should be all-encompassing. This can include cars, homes, stocks and even digital assets. But another thing estate owners should consider is their beneficiaries, especially if they are minors. According to Dan Goldfarb, a financial adviser at Resource Strategies... Read More

THE SBA RELEASES FAQ 46

Safe Harbor for Borrowers Who Received PPP Loans in Principal Amount Less than $2 Million On May 13, 2020, the SBA issued its much anticipated guidance (copied below) as to how the SBA will evaluate whether applicants for a CARES... Read More

An Update Regarding the Paycheck Protection Program

Material Considerations that Should be Evaluated by All Borrowers under the Paycheck Protection ProgramSummary: This week is a very important week for borrowers ("borrower(s)") under the Paycheck Protection Program ("PPP") as the May 14 deadline to return PPP Loan proceeds... Read More

Paid leave Act Passed by Congress & Other Coronavirus Updates

Paid Leave Bill Passed by House and SenateThe Families First Coronavirus Response Act (HR 6201) passed Congress with bipartisan support and was signed by President Trump on March 18th. Paid Leave Bill Passed by House and Senate The Families First... Read More

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