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

Ohio’s Energy Sector Gets Strategic: Matching Energy Supply with a New High-Tech Demand

Ohio has long enjoyed a competitive edge in the cost of commercial electricity. It’s deregulated market and plentiful coal and gas-fired generation keep commercial power rates near 11.25 ¢/kWh—below the national business average… more

Clean Energy, Data Centers, Economic Development, Energy Policy, Energy Projects

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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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J. David Campbell, Jr.

Fourth-and-Null: Ohio Aims to Void Athlete Deals That Go Beyond Final Whistle

On March 18, 2025, State Representatives Brian Stewart (R-Ashville) and Ty D. Matthews (R-Findley) introduced House Bill 184. This bill is aimed at preventing college athletes from being locked into name, image, and likeness… more

Breach of Contract, College Athletes, Contract Disputes, Name and Likeness, NCAA

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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

Still Default to Delaware for the State of Formation? Ohio May Offer Attractive Alternatives

Forming a new business requires addressing a number of principal issues and logistics, many of which draw on structure, liability, policy, tax, and related considerations. After picking the best entity form, the first threshold… more

Annual Reports, Business Entities, Delaware, Filing Fees, Foreign Entities

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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

Powers of Attorney vs. Guardianships Under Ohio Law

Estate planning involves preparing for an individual’s death, but just as importantly, it also addresses decisions and arrangements made during their lifetime. In Ohio, individuals planning for potential incapacity often… more

Estate Planning, Guardianships, Power of Attorney, Wills

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Robert Gilmore

DOL Scales Back Enforcement of Independent Contractor Rule: What Employers Should Know

The U.S. Department of Labor (DOL) has announced a significant shift in how it will approach enforcement of independent contractor classifications under the Fair Labor Standards Act (FLSA). While the 2024 rule issued under the… more

Corporate Counsel, Department of Labor (DOL), Employment Policies, Enforcement Actions, Fair Labor Standards Act (FLSA)

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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

Ohio’s Energy Sector Gets Strategic: Matching Energy Supply with a New High-Tech Demand

Ohio has long enjoyed a competitive edge in the cost of commercial electricity. It’s deregulated market and plentiful coal and gas-fired generation keep commercial power rates near 11.25 ¢/kWh—below the national business average… more

Clean Energy, Data Centers, Economic Development, Energy Policy, Energy Projects

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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

Rhode to Growth: e.l.f. Beauty’s Strategic Acquisition Signals a Bold Branding Evolution

The recently announced acquisition of beauty and skincare brand Rhode, founded by celebrity Hailey Bieber in 2022, for $1 billion by veteran cosmetics brand e.l.f. Beauty, marks a pivotal moment in the rapidly evolving beauty… more

Acquisitions, Antitrust Provisions, Brand, Celebrity Endorsements, Due Diligence

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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

Ohio Supreme Court Reinforces the “Party Presentation Principle"

On May 28, 2025, the Supreme Court of Ohio passed on an opportunity to settle a long-standing legal question: Does Ohio law require a trial court to conduct an oral hearing before compelling arbitration under R.C. 2711.03?… more

Appeals, Appellate Courts, Arbitration, Arbitration Agreements, Breach of Contract

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Maribeth Meluch

Supreme Court finds Retiree Not Considered “Qualified Individuals” Under the ADA – But Pleading Can Make the Difference

The U.S. Supreme Court recently clarified in Stanley v. City of Sanford, No. 23-997, that individuals who have already retired are generally not considered “qualified individuals” eligible to assert claims under the Americans… more

Americans with Disabilities Act (ADA), Disability Discrimination, Employee Benefits, Employment Discrimination, Employment Litigation

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Richard Morehouse

Ohio’s Energy Sector Gets Strategic: Matching Energy Supply with a New High-Tech Demand

Ohio has long enjoyed a competitive edge in the cost of commercial electricity. It’s deregulated market and plentiful coal and gas-fired generation keep commercial power rates near 11.25 ¢/kWh—below the national business average… more

Clean Energy, Data Centers, Economic Development, Energy Policy, Energy Projects

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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

What If My Child Was Taken Out of the Country Without My Permission? - Part Two

If you are a parent and your child has been taken out of the United States without your consent, you’re probably feeling overwhelmed, frightened, and unsure of what to do next. International parental abduction is an incredibly… more

Child Custody, Custody Agreements, Divorce, Hague Convention, International Litigation

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Janet Stewart Scalley

What If My Child Was Taken Out of the Country Without My Permission? - Part Two

If you are a parent and your child has been taken out of the United States without your consent, you’re probably feeling overwhelmed, frightened, and unsure of what to do next. International parental abduction is an incredibly… more

Child Custody, Custody Agreements, Divorce, Hague Convention, International Litigation

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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

Unclaimed Funds in Ohio: Is the State Holding Money that Belongs to You?

The Ohio Department of Commerce’s Division of Unclaimed Funds is safeguarding approximately $4 billion in unclaimed assets. In 2024, the Ohio Department of Commerce received $525 million in unclaimed funds but only $149 million… more

Banking Sector, Consumer Protection Laws, Filing Requirements, Financial Institutions, Government Agencies

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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

Protecting Your Child: What to Do If Your Child Is Assaulted at School

We routinely field frantic calls from parents asking us what to do once their child has been assaulted at school by another student. In the age of social media and cameras placed all over school property, it has been… more

Bullying, Investigations, Liability, School Districts, School Policies

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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

Protecting Your Child: What to Do If Your Child Is Assaulted at School

We routinely field frantic calls from parents asking us what to do once their child has been assaulted at school by another student. In the age of social media and cameras placed all over school property, it has been… more

Bullying, Investigations, Liability, School Districts, School Policies

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Theodore Theofrastous

Ohio’s Energy Sector Gets Strategic: Matching Energy Supply with a New High-Tech Demand

Ohio has long enjoyed a competitive edge in the cost of commercial electricity. It’s deregulated market and plentiful coal and gas-fired generation keep commercial power rates near 11.25 ¢/kWh—below the national business average… more

Clean Energy, Data Centers, Economic Development, Energy Policy, Energy Projects

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

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Jeffrey Vaisa

Sixth Circuit Clarifies Jurisdiction Rules for Mixed Action Lawsuits

In a significant federal jurisdiction ruling, the U.S. Court of Appeals for the Sixth Circuit clarified the jurisdictional standards applicable to “mixed actions”—lawsuits that combine requests for both coercive relief (like… more

Appeals, Appellate Courts, Breach of Contract, Business Litigation, Contract Disputes

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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

Fourth-and-Null: Ohio Aims to Void Athlete Deals That Go Beyond Final Whistle

On March 18, 2025, State Representatives Brian Stewart (R-Ashville) and Ty D. Matthews (R-Findley) introduced House Bill 184. This bill is aimed at preventing college athletes from being locked into name, image, and likeness… more

Breach of Contract, College Athletes, Contract Disputes, Name and Likeness, NCAA

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Jessica Wiedemann

Still Default to Delaware for the State of Formation? Ohio May Offer Attractive Alternatives

Forming a new business requires addressing a number of principal issues and logistics, many of which draw on structure, liability, policy, tax, and related considerations. After picking the best entity form, the first threshold… more

Annual Reports, Business Entities, Delaware, Filing Fees, Foreign Entities

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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

Byrd Blindside: Republicans’ End-Run Around Senate Rules

Senate Republicans have adopted an unusual procedural strategy to bypass the Byrd Rule’s budget restrictions on their “One Big Beautiful Bill.” Rather than seeking the parliamentarian’s approval or invoking the so-called… more

Budget Reconciliation, Congressional Budget Act of 1974, Estate Planning, Senate Committees, Tax Exemptions

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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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