Insights

For the first time in several decades, Congress has enacted substantial changes to retirement plans. The "Setting Every Community Up for Retirement Enhancement" or "SECURE" Act was signed by President Trump on December 20 and was effective January 1, 2020... Read More

This article is based on a presentation by the author at the 2019 meeting of the Ohio fellows of The American College of Trust and Estate Counsel. Read More Read More

As the size of D&O settlements continues to escalate, there is less certainty today than ever before that a company’s D&O insurance program will be sufficient to fund all losses incurred by directors and officers when allegations of wrongdoing arise.... Read More

When hiring an employee from a competitor, the last thing a company wants is to be embroiled in litigation accusing it of hiring the employee to steal that competitor's customers or trade secrets. As a result, the process of "on-boarding"... Read More

From time to time, insurers find it useful to transfer policies between legal entities within their holding company systems. This process is frequently referred to as an "affiliate transfer."Read More Read More

January 2018 In recent years, the federal estate and gift tax exemptions have been steadily increasing. The Tax Cuts and Jobs Act of 2017 supercharged this trend and essentially doubled the exemptions. Now, a married couple can shelter more than... Read More

As President Donald Trump promised, his Tax Cuts and Jobs Act (the “TCJA”) initiated an overhaul intended to simplify an otherwise arduous tax code. Businesses benefited in a number of ways beyond the celebrated reduction in the corporate tax rate.... Read More

Not since the Clarence Thomas Senate confirmation hearings in 1991 has sexual harassment been as present in the daily news as it is today. While the trend started in 2017 with serious allegations of sexual harassment and abuse of power... Read More

On January 22, 2018, the United States Court of Appeals for the Third Circuit (“Court”) issued its opinion in the case of Office Depot, Inc. v. Secretary of Finance for the State of Delaware. Unsurprisingly, because the facts of Office Depot were identical... Read More

Employers may be tempted to access an employee’s or former employee’s personal email account (an email account used by the employee that was not provided by the employer), particularly after an employee accessed the personal account on a device provided... Read More

Since the inauguration of President Donald Trump in January, employers have been anxiously awaiting action regarding a list of pro-employer campaign promises. Near the top of that list has been action to block the Department of Labor's new overtime rule,... Read More

Too often we think that the best settlement can be achieved only through overly aggressive and blustery tactics. The meaner the lawyer, the better the result. That's sometimes true, but not always. While a negotiator who takes firm positions and... Read More