Shumaker, Loop & Kendrick, LLP

Client Alert: New SAMHSA Requirements May Necessitate Changes to Business Associate Agreements

42 C.F.R. Part Two (“Part 2”) addresses the protection of substance use disorder (SUD) patient records, which are records held by SUD treatment programs that receive federal financial assistance (e.g., from Medicare or… more

Confidential Information, Employer Liability Issues, Health Care Providers, Human Resources Professionals, Medical Records

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Client Alert: COVID-19 and Contractual Obligations

As the number of people and communities impacted by the COVID-19 pandemic continues to grow, it is inevitable that there are going to be disruptions in the global supply chain. Given the early impacts of COVID-19 on the Far… more

Business Interruption, Coronavirus/COVID-19, Supply Chain

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Client Alert: Lease Drafting: Recover All Your Attorney Fees and Costs in an Eviction Action

As every landlord who’s successfully evicted a tenant knows, recovering all your attorney fees and litigation costs from the tenant often proves to be an unrealistic goal. Even with a creditworthy tenant or guarantor, there are… more

Attorney's Fees, Contract Drafting, Contract Terms, Eviction, Prevailing Party

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Insights - Spring 2013

In This Issue: - Taxpayer Relief Act of 2012 - Tax Planning for the “New Normal” - HIPAA: Not Just for Health Care - ADA Requirements for Pools - Impact of Dodd-Frank Swap Regulations on Loan Documents -… more

American Taxpayer Relief Act, Americans with Disabilities Act (ADA), Dodd-Frank, FDIC, Health Insurance Portability and Accountability Act (HIPAA)

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Florida Statutes May Require Community Associations to Hold Voting Certificates

To ensure the validity of its elections, a community association must conduct its elections in full compliance with Florida law and its governing documents, which includes enforcing its voting certificate requirements, if any… more

Community Associations, Condominium Associations, Election Laws, Florida, Homeowners Association (HOA)

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

See all updates »

Client Alert: Legal Toolkit for Hurricane Response and Recovery

Hurricanes Helene and Milton have deeply impacted communities across the eastern United States, leaving many individuals and businesses facing significant challenges. In the aftermath of these storms, the legal and governance… more

Hurricane Season, Insurance Claims, Insurance Industry, Natural Disasters, Policy Terms

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Bankruptcy Court for the District of Puerto Rico Recognizes its First Chapter 15 Case

[co-author: Andrew Wit, Law Clerk] On March 5, 2020, the Bankruptcy Court for the District of Puerto Rico (“Bankruptcy Court”) entered an order converting a set of jointly-administered chapter 7 bankruptcy cases to cases… more

Bankruptcy Code, Bankruptcy Court, Chapter 15, Commercial Bankruptcy, Debtors

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Banks Not Required to Capitalize OREO Costs

The Office of the Chief Counsel of the Internal Revenue Service has issued a Legal Memorandum (Number AM2013-001, dated March 1, 2013) (the “Memorandum”), which has important implications and represents a victory for lenders who… more

Capitalized Cost, Deed-in-Lieu of Foreclosure, Foreclosure, IRS, Mortgages

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Client Alert: The Ghosts of Coal Combustion Residuals

Halloween is over, but spooky season just began for anyone that owned, or now owns, a coal-fired power plant. If not already, these facilities should be frightened about the potential liability implicated by the Hazardous and… more

Air Pollution, Clean Air Act, Coal Industry, Coal-Fired Plants, Compliance

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Client Alert: Shumaker Prevails in Asserting Clients' Right to FINRA Arbitration

Sarasota, FL – Shumaker's clients celebrated a significant victory in their efforts to arbitrate claims against subsidiaries of the failed First Republic Bank. Sixteen former First Republic advisors—all of whom were clients of… more

Arbitration, Banks, Broker-Dealer, Dispute Resolution, Financial Services Industry

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Bankruptcy Preference Alert: Bankruptcy Code Temporarily Tilts in Favor of Supplier and Landlord Preference Defendants

For a limited time only, the “Consolidated Appropriations Act, 2021” (CAA) signed into law on December 27, 2020 amends Bankruptcy Code Section 547 to shield certain deferred supplier and rent payments from avoidance as… more

Bankruptcy Code, Bankruptcy Court, Chapter 11, Commercial Bankruptcy, Coronavirus/COVID-19

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Client Alert: The Trump Administration Issues Guidance to Repeal Regulations

On April 9, 2025, the Trump Administration issued guidance that calls for the massive repeal of regulations throughout federal agencies. The guidance cites multiple Supreme Court decisions, including Loper Bright Enterprises v… more

Administrative Procedure Act, Chevron Deference, Deregulation, Judicial Review, Loper Bright Enterprises v Raimondo

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Don’t Snub Staff in Your Law Firm Marketing Strategy

It is no secret that marketing and business development are key components to the success of modern-day law firms. With more than 1.3 million lawyers in the United States alone, gone are the days of waiting for the phone to… more

Business Development, Business Succession, Firm Leadership, Law Firm Ownership, Law Firm Partners

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The Estate Planner, July/August 2025

Handle an inherited IRA with care - An inherited IRA can be a welcome financial windfall. But the rules governing required minimum distributions (RMDs) from these tax-deferred accounts are complex. IRA recipients should… more

Beneficiaries, Estate Planning, Individual Retirement Account (IRA), Inheritance, Required Minimum Distributions

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Client Alert: Beware of COVID-19 Cybersecurity Scams

Opportunistic cybercriminals are taking advantage of the COVID-19 pandemic to dramatically increase cyberattacks. Malware and phishing campaigns are especially prolific, where hackers are sending out emails disguised as helpful… more

Centers for Disease Control and Prevention (CDC), Coronavirus/COVID-19, Cyber Attacks, Cyber Threats, Cybersecurity

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New Nursing Home Regulations are on the Horizon

On February 28, President Biden announced that the Department of Health and Human Services (HHS) will be issuing new regulations for nursing homes. HHS will be issuing regulations through the Centers for Medicare & Medicaid… more

Binding Arbitration, Centers for Medicare & Medicaid Services (CMS), Department of Health and Human Services (HHS), Health Care Providers, Healthcare

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Client Alert: Extension of Families First Leave Benefits

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“American Rescue Act”). In addition to the widely touted direct stimulus payments and extension of the $300 federal unemployment… more

American Rescue Plan Act of 2021, Biden Administration, Coronavirus/COVID-19, Employee Benefits, Employer Liability Issues

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Client Alert: OSHA’s Emergency Temporary Standard Mandates Vaccination or Weekly Testing for Employers with 100+ Employees

Almost two months after President Biden proposed a “Path Out of the Pandemic,” the United States Occupational Safety and Health Administration (OSHA) issued its highly awaited Emergency Temporary Standard (ETS) requiring… more

Biden Administration, Coronavirus/COVID-19, Employer Liability Issues, Employer Mandates, Health and Safety

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

See all updates »

Client Alert: The One Big Beautiful Bill: Major Tax Reforms That Could Reshape Your Planning

The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025, introduced major changes impacting individual, estate, state, local, real estate, and business tax rules. Understanding these updates is key for tax planning… more

Business Taxes, Estate Tax, New Legislation, Opportunity Zones, Real Estate Investments

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Client Alert: The CDC Eviction Order: What Does it Mean for Landlords?

Under a broad claim of authority, on September 4, 2020, the Centers for Disease Control and Prevention (“CDC”) issued an Order (85 FR 55292) to temporarily halt certain residential evictions effective immediately until December… more

Centers for Disease Control and Prevention (CDC), Coronavirus/COVID-19, Eviction, Financial Distress, Infectious Diseases

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Plan Sponsors on Alert After Recent Supreme Court Decision

On January 24, 2022, the U.S. Supreme Court handed down an important decision affecting plan fiduciaries who select investment options available to participants in a self-directed employee retirement plan (such as a 401(k)… more

401k, Benefit Plan Sponsors, Duty of Prudence, Employee Retirement Income Security Act (ERISA), Excessive Fees

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Client Alert: Legal Toolkit for Hurricane Response and Recovery

Hurricanes Helene and Milton have deeply impacted communities across the eastern United States, leaving many individuals and businesses facing significant challenges. In the aftermath of these storms, the legal and governance… more

Hurricane Season, Insurance Claims, Insurance Industry, Natural Disasters, Policy Terms

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Client Alert: It Ends With Us Having No Coverage? – What Corporate Insureds Need to Know About Prior Knowledge Exclusions in Their Liability Policies

On July 21, 2025, Harco National Insurance Company filed suit against its insureds, Justin Baldoni and his production company, Wayfarer Studios, seeking a declaration from the U.S. District Court for the Southern District of New… more

Employer Liability Issues, Insurance Claims, Policy Exclusions, Sexual Harassment

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Preventing And Defending “Strike Suits” Against Sureties And Fidelity Carriers

Introduction - Recent years have seen an increase in what can be described as “strike suits” against sureties — i.e., lawsuits designed primarily to recover inflated attorney fees from a surety as part of an otherwise… more

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Client Alert: The Agency for Health Care Administration Updates Background Screening Regulation

The Agency for Health Care Administration (AHCA) has updated Florida Administrative Rule 59A-35.090 for background screening. This update is to align with 2024 legislation, which added additional disqualifying offenses to the… more

Background Screening Services, Employee Rights, Enforcement Actions, Health Care Providers, Healthcare

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Client Alert: Have You Looked at Who is Coming to Dinner and How It Impacts Your Compliance?

Several States' Attorneys General reported resolving a case alleging that Gilead Sciences ran an illegal kickback scheme to promote the use of its HIV medications. The government alleged that Gilead utilized various methods,… more

Bribery, Enforcement Actions, Healthcare, Investigations, Kickbacks

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Client Alert: Federal Court Blocks FTC’s Non-Competition Ban

As reported in Shumaker’s prior Client Alert, on April 23, 2024, the Federal Trade Commission (FTC) implemented a Final Rule banning nearly all non-competition agreements as of September 4, 2024. Under this Final Rule, employers… more

Anti-Competitive, Competition, Employer Liability Issues, Employment Contract, Federal Trade Commission (FTC)

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Client Alert: Mark Your Calendars: Overtime Exemption Salary Thresholds Increasing On July 1, 2024 And Again On January 1, 2025

On April 23, 2024, the United States Department of Labor (DOL) issued its Final Rule significantly increasing both the standard salary threshold for exempt employees employed in a bona fide executive, administrative, or… more

Department of Labor (DOL), Exempt-Employees, Fair Labor Standards Act (FLSA), Over-Time, Salary Caps

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Plan Sponsors on Alert After Recent Supreme Court Decision

On January 24, 2022, the U.S. Supreme Court handed down an important decision affecting plan fiduciaries who select investment options available to participants in a self-directed employee retirement plan (such as a 401(k)… more

401k, Benefit Plan Sponsors, Duty of Prudence, Employee Retirement Income Security Act (ERISA), Excessive Fees

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The Estate Planner, July/August 2025

Handle an inherited IRA with care - An inherited IRA can be a welcome financial windfall. But the rules governing required minimum distributions (RMDs) from these tax-deferred accounts are complex. IRA recipients should… more

Beneficiaries, Estate Planning, Individual Retirement Account (IRA), Inheritance, Required Minimum Distributions

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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"insights" Newsletter - Autumn 2014

In this issue: - Immigration and Customs Enforcement ("ICE") - Antitrust and Compliance Programs - Staffing Companies and their Clients - Employment Law Update - Impact of the Windsor Decision… more

Customs, Immigration, Immigration Enforcement, Municipal Advisers, Patent Infringement

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

See all updates »

Client Alert: SEC Codes - Form D, Section 16 Filers and Schedule 213D and 13G

On September 27, 2024, the United States Securities and Exchange Commission (SEC) adopted “EDGAR Next,” a collection of rule and form amendments intended to streamline access to, and management of, accounts on the SEC’s filing… more

EDGAR, Filing Deadlines, Filing Requirements, New Regulations, Regulatory Reform

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USPTO Grants Relief to Restore Priority Rights for Patent Applicants

According to U.S. patent law, the first inventor to file a patent application with the United States Patent and Trademark Office (USPTO) will receive the patent. Therefore, it is extremely important for applicants to receive an… more

Coronavirus/COVID-19, Patent Applications, Patents, USPTO

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Client Alert: The Ghosts of Coal Combustion Residuals

Halloween is over, but spooky season just began for anyone that owned, or now owns, a coal-fired power plant. If not already, these facilities should be frightened about the potential liability implicated by the Hazardous and… more

Air Pollution, Clean Air Act, Coal Industry, Coal-Fired Plants, Compliance

See all updates »

The Estate Planner, January/February 2024

Married couples: Joint or separate trusts? Revocable trusts are a key component of many estate plans. Among other things, these trusts allow you to minimize probate expenses, keep your financial affairs private and provide… more

Asset Management, Beneficiaries, Estate Planning, Estate Tax, Fiduciary Duty

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Hyundai Can't Escape Antitrust Claims According to Federal Judge in North Carolina

CHARLOTTE, NC – The United States District Court for the Western District of North Carolina has denied plaintiffs Hyundai Motor Company’s Rule 12(b)(6) Motion to Dismiss for Failure to State a Claim (#36). This means that… more

Antitrust Litigation, Class Action, Failure To State A Claim, False Advertising, Federal Rule 12(b)(6)

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Client Alert: Federal Trade Commission Votes to Ban Non-Competes

On April 23, 2024, the Federal Trade Commission (FTC) voted—and approved—a final rule to ban almost all non-competition agreements in the country… more

Competition, Contract Terms, Employer Liability Issues, Employment Contract, Federal Trade Commission (FTC)

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Client Alert: Shumaker Prevails in Asserting Clients' Right to FINRA Arbitration

Sarasota, FL – Shumaker's clients celebrated a significant victory in their efforts to arbitrate claims against subsidiaries of the failed First Republic Bank. Sixteen former First Republic advisors—all of whom were clients of… more

Arbitration, Banks, Broker-Dealer, Dispute Resolution, Financial Services Industry

See all updates »

Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Insights Newsletter - December 2016

SHINING LIGHT INTO THE HEART OF DARKNESS:An Update on the Cuban Embargo - I. Executive Summary - Sixty years after the imposition of the Cuban Embargo, the orthodoxy and ideology that caused it to persist are no longer… more

Barack Obama, Cuba, Cuban Assets Control Regulations (CACR), Embargo, Export Controls

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Client Alert: Governor DeSantis Signs SB 316 (2025), Allowing Formation of Florida Series LLCs Starting July 1, 2026

On June 20, 2025, Florida Governor Ron DeSantis signed Senate Bill 316 into law, allowing the formation of domestic Protected Series Limited Liability Companies (Series LLCs), as well as recognizing out-of-state "foreign" series… more

Business Entities, Business Ownership, Corporate Governance, Filing Requirements, Florida

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2022 Ohio Post General Election Report

The 2022 General Elections were held yesterday across the country. This report highlights election results throughout Ohio including U.S. Senate, Congressional, Statewide, State Supreme Court, and State Legislature… more

General Elections, Local Elections, Members of Congress, Political Campaigns, Political Candidates

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Client Alert: Pier One Bankruptcy Court Approves Request to Delay Rent Payments to Commercial Landlords

After Pier One Imports filed for Chapter 11 on February 17, 2020, the company expected to move quickly through a pro­cess to approve a consensual reorganization plan. Due to Covid-19 restrictions, however, nearly all of the… more

Bankruptcy Code, Chapter 11, Commercial Bankruptcy, Creditors, Debtors

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The Estate Planner, July/August 2025

Handle an inherited IRA with care - An inherited IRA can be a welcome financial windfall. But the rules governing required minimum distributions (RMDs) from these tax-deferred accounts are complex. IRA recipients should… more

Beneficiaries, Estate Planning, Individual Retirement Account (IRA), Inheritance, Required Minimum Distributions

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Post Primary Election Report, Part One

This week, Ohio held the first primary of 2022, which included Statewide, U.S. Senate, State Supreme Court, and Congressional Races. The report highlights each race, key insights, overview of the new congressional districts, and… more

Election Results, Governors, Local Elections, Political Candidates, Primary Elections

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Client Alert: Export Controls in The Age of Artificial Intelligence: Is Your Company Compliant?

The proliferation of Artificial Intelligence (AI) has impacted virtually every aspect of modern life, altering the course of human advancement in a countless number of fields ranging from science, technology, healthcare, and… more

Artificial Intelligence, Cybersecurity, Data Protection, Popular

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Client Alert: SEC Provides New Guidance Regarding Accredited Investor Verification in Rule 506© Offerings

Under Rule 506(c) of Regulation D of the Securities Act of 1933, as amended (the “Securities Act”), general solicitation of prospective purchasers is permitted if the issuer takes reasonable steps to verify the purchasers’… more

Accredited Investors, Investment, Investors, New Guidance, New Regulations

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Client Alert: Corporate Transparency Act to Take Effect January 1, 2024

Beginning January 1, 2024, the first wave of reporting requirements under the new Corporate Transparency Act (CTA) will take effect and will require that most companies created on or after such date file a report with the U.S… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Financial Crimes, Financial Regulatory Reform

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Client Alert: AT & T - Time Warner Merger Challenge Might Signal Policy Change on Vertical Mergers

The Department of Justice (“DOJ”) recently sued to block AT&T’s $85.4 billion bid for Time Warner, stating that such a merger would harm consumers by weakening competition. The lawsuit signals a policy change that “vertical… more

AT&T, Department of Justice (DOJ), Federal Trade Commission (FTC), Hart-Scott-Rodino Act, Mergers

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Post Primary Election Report, Part One

This week, Ohio held the first primary of 2022, which included Statewide, U.S. Senate, State Supreme Court, and Congressional Races. The report highlights each race, key insights, overview of the new congressional districts, and… more

Election Results, Governors, Local Elections, Political Candidates, Primary Elections

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Client Alert: Federal Reserve Main Street Lending Program Now Live; Proposed Expansion of Program for Not for Profits

Current Main Street Lending Program - The long-awaited $600 billion Main Street Lending Program (“MSLP”) established by the Board of Governors of the Federal Reserve System (the “Fed”) and to be administered by the Federal… more

CARES Act, Federal Reserve, Financial Stimulus, Main Street Lending Programs, Main Street New Loan Facility

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Client Alert: FinCEN's Formal Position on the Corporate Transparency Act Nationwide Injunction

On December 9, the Financial Crimes Enforcement Network (FinCEN) released its official position on the preliminary injunction of the Corporate Transparency Act (CTA), issued on December 3, 2024, by the U.S. District Court of the… more

Anti-Corruption, Anti-Money Laundering, Beneficial Owner, Corporate Transparency Act, Corruption

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Insights Newsletter - Autumn 2015

What to Do When the Government Comes Calling - In today’s complex world of e-commerce and international competition, increasingly governmental agencies (both state and federal) are resorting to “dawn raids” (i.e.,… more

Affordable Care Act, Cuba, Department of Justice (DOJ), Drones, Fair Labor Standards Act (FLSA)

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Client Alert: DHS Issues Final Rule on H-1B Modernization Effective January 17, 2025

Some exciting new changes are happening for the H-1B visa program starting January 17, 2025. United States Citizenship and Immigration Services (USCIS) has published a final rule implementing significant changes to the H-1B… more

Compliance, Department of Homeland Security (DHS), Entrepreneurs, Final Rules, Foreign Workers

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Client Alert: Proposed Federal Beneficial Ownership Reporting

Are small businesses with fewer than 20 employees and $5 million or less in revenues routinely laundering money for terrorists, drug dealers, and human traffickers? If you say “no,” you may be concerned about new attention paid… more

Federal Contractors, NDAA, Small Business

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Insights Newsletter - June 2016

TO SUFFER OR PERMIT: How The Broad Scope Of The Fair Labor Standards Act Is Increasing The Risk Of Doing Business - 2016 is shaping up to be a troubling one for employers subject to the provisions of the Fair Labor… more

Capital Formation, Fair Labor Standards Act (FLSA), False Claims Act (FCA), Joint Employers, Operating Agreements

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Client Alert: SEC Provides New Guidance Regarding Accredited Investor Verification in Rule 506© Offerings

Under Rule 506(c) of Regulation D of the Securities Act of 1933, as amended (the “Securities Act”), general solicitation of prospective purchasers is permitted if the issuer takes reasonable steps to verify the purchasers’… more

Accredited Investors, Investment, Investors, New Guidance, New Regulations

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Client Alert: Significant Employer-Friendly Changes to Florida Non-Competition Law Effective July 1

Effective July 1, 2025, Florida's Contracts Honoring Opportunity, Investment, Confidentiality, and Economic Growth Act (the CHOICE Act) now allows for non-competition periods of up to four (4) years after the end of employment… more

Contract Terms, Employees, Employer Responsibilities, Employment Contract, Enforcement

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Client Alert: Florida Information Protection Act of 2014 - One Of The Strictest Data Breach Statutes in the Nation

If your business stores personal information of Florida Residents, you must be aware of a new Florida statute that has created specific reporting requirements in the case of a data breach. Failure to comply can result in… more

Covered Entities, Cybersecurity, Data Breach, New Legislation, Personally Identifiable Information

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Client Alert: Legal Toolkit for Hurricane Response and Recovery

Hurricanes Helene and Milton have deeply impacted communities across the eastern United States, leaving many individuals and businesses facing significant challenges. In the aftermath of these storms, the legal and governance… more

Hurricane Season, Insurance Claims, Insurance Industry, Natural Disasters, Policy Terms

See all updates »

Client Alert: The Ghosts of Coal Combustion Residuals

Halloween is over, but spooky season just began for anyone that owned, or now owns, a coal-fired power plant. If not already, these facilities should be frightened about the potential liability implicated by the Hazardous and… more

Air Pollution, Clean Air Act, Coal Industry, Coal-Fired Plants, Compliance

See all updates »

Brazil Joins the Hague Agreement Concerning the International Registration of Industrial Designs

United States applicants can file a single design patent application under the Hague System, now designating Brazil and 96 other countries, including the U.S. - Filing a design patent in Brazil has never been easier. As of… more

Design Patent, Foreign Patent Applications, Intellectual Property Protection, Patent Applications, Patent Registration

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Client Alert: Senate Passes GENIUS Act

The recent advancement of the GENIUS Act marks a turning point in the regulatory treatment of stablecoins in the United States, establishing a federal framework for the issuance and supervision of payment stablecoins. The… more

Banking Sector, Banks, Digital Assets, Financial Regulatory Reform, FinTech

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

See all updates »

Hospital Cyber Resiliency Initiative Landscape Analysis

Health and Human Services (HHS) has released a report that details findings about the state of hospital cyber systems across the United States. In connection with a recent Ponemon Institute report on the cost and impact on… more

Cyber Attacks, Cyber Threats, Cybersecurity, Data Protection, Department of Health and Human Services (HHS)

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Key Points of the New Florida LLC Act

The 2013 Florida Legislature adopted a new LLC act which was signed by the Governor on June 14, 2013. The new law creates Chapter 605 of the Florida Statutes, which will be effective January 1, 2014. Generally speaking, until… more

Limited Liability Company (LLC)

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Client Alert: Two Florida Statutes That May Be Applicable to Your Business When Executing or Renewing a Contract with a Government Official

Government entities are subject to strict regulation and reporting requirements when contracting with vendors. Florida statutes often require affidavits from vendors as a condition precedent to contracting with government… more

Coercion, Contract Terms, Corruption, Florida, Foreign Affiliates

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Client Alert - Community Associations: Amendments to Chapters 718 & 720, Florida Statutes

On July 1, 2015, recent amendments to Chapters 718 and 720, Florida Statutes went into effect which will impact all condominium and homeowners’ associations in the state of Florida… more

Board of Directors, Condominium Associations, Condominium Corporation, Delinquency Status, Electronic Communications

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Client Alert: The One Big Beautiful Bill: Major Tax Reforms That Could Reshape Your Planning

The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025, introduced major changes impacting individual, estate, state, local, real estate, and business tax rules. Understanding these updates is key for tax planning… more

Business Taxes, Estate Tax, New Legislation, Opportunity Zones, Real Estate Investments

See all updates »

Client Alert: Fact Sheet for U.S. Small Business Administration (SBA) Disaster Loan Assistance

The U. S. Small Business Administration (SBA) provides low-interest, long-term disaster loans to businesses of all sizes.  In response to the COVID-19 crisis, the SBA has authorized Economic Injury Disaster Loans (EIDLs).  EIDLs… more

Business Interruption, Coronavirus/COVID-19, Economic Injury Disaster Loans, SBA, SBA Lending Programs

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Client Alert: North Carolina Adopts Limited Immunity for Essential Businesses and Emergency Response Entities

On May 4, 2020, Governor Roy Cooper signed off on legislation that amends North Carolina General Statute §66-460 to provide immunity from civil liability to essential businesses, as defined in the Essential Business Executive… more

Coronavirus/COVID-19, Health and Safety, Infectious Diseases, Personal Protective Equipment, Public Health

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Shumaker Environmental Update, April 2021

Interested Parties Review of Draft Hazardous Waste Management Rules: Ohio EPA has made a package of draft amended and no-change Hazardous Waste Management Program rules available for review by Interested Parties. The package is… more

Enforcement Actions, Environmental Protection Agency (EPA), Environmental Violations, Groundwater, Hazardous Waste

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Environmental Update, December 2020 #2

Early Stakeholder Outreach – Review 2021 Rules: Ohio Environmental Protection Agency (OEPA), Division of Environmental Response and Revitalization (DERR), is seeking early stakeholder input on amendments to the Hazardous Waste… more

Chemicals, Enforcement Actions, Environmental Protection Agency (EPA), Environmental Violations, Groundwater

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Client Alert: Federal Judge Invalidates Department of Labor's Minimum Salary Increases

On April 23, 2024, the Department of Labor (DOL) issued a Final Rule that significantly increased the minimum salary required for employees to be classified as exempt under the Fair Labor Standards Act (FLSA). Specifically, the… more

Department of Labor (DOL), Employer Liability Issues, Exempt-Employees, Fair Labor Standards Act (FLSA), Federal Labor Laws

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Client Alert: Condo Law Reform - What Florida’s HB 913 Means for Associations and Owners

In the wake of the 2021 Surfside Condominium collapse, Florida lawmakers enacted sweeping reforms to enhance safety, transparency, and accountability within condominiums and cooperatives. Most recently, Florida House Bill 913… more

Condominiums, Disclosure Requirements, Florida, Homeowners Association (HOA), New Legislation

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Client Alert: Insurance Coverage Issues Stemming From Coronavirus Losses

The spread of COVID-19 has impacted businesses across the country—some due to government-mandated closures, some due to economic hardship, and some due to a dwindling workforce. While facing these unprecedented economic… more

Business Interruption, Commercial Insurance Policies, Coronavirus/COVID-19, Insurance Industry

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Client Alert: What Happens to a Florida Health Care Entity License that Expires During the Renewal Application?

Most health care facility licenses in Florida are issued by the Florida Agency for Health Care Administration (AHCA). This includes, but is not limited to, licenses for hospitals, home medical equipment, nursing homes, assisted… more

Assisted Living Facilities (ALFs), Florida, Healthcare, Healthcare Facilities, License Applications

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Plan Sponsors on Alert After Recent Supreme Court Decision

On January 24, 2022, the U.S. Supreme Court handed down an important decision affecting plan fiduciaries who select investment options available to participants in a self-directed employee retirement plan (such as a 401(k)… more

401k, Benefit Plan Sponsors, Duty of Prudence, Employee Retirement Income Security Act (ERISA), Excessive Fees

See all updates »

Environmental Update - June 2020 (Issue 15)

Air - Public Comment Request - 2015 Ozone National Ambient Air Quality Standard Emissions Inventory & Emissions Statement Program - Butler, Clermont, Cuyahoga, Geauga, Hamilton, Lake, Lorain, Medina, Portage, Summit, and… more

Clean Air Act, Drinking Water, Environmental Protection Agency (EPA), Greenhouse Gas Emissions, Oil & Gas

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Client Alert: Federal Legislative and Regulatory Alert

The spring Unified Agenda, which by law was supposed to be released by the Biden Administration in April, was made public on July 5th and lists the current regulatory agenda for all federal agencies. With most of the… more

Chevron Deference, Government Agencies, Judicial Authority, Regulatory Authority, SCOTUS

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South Carolina Enacts SALT Cap Workaround

South Carolina recently joined the growing number of states to enact legislation that provides a state workaround to the $10,000 State and Local Tax (SALT) federal income tax deduction cap imposed on individual taxpayers by the… more

Business Taxes, Corporate Taxes, Income Taxes, Local Taxes, SALT

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Client Alert: Federal Judge Invalidates Department of Labor's Minimum Salary Increases

On April 23, 2024, the Department of Labor (DOL) issued a Final Rule that significantly increased the minimum salary required for employees to be classified as exempt under the Fair Labor Standards Act (FLSA). Specifically, the… more

Department of Labor (DOL), Employer Liability Issues, Exempt-Employees, Fair Labor Standards Act (FLSA), Federal Labor Laws

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Client Alert: Paycheck Protection Program Flexibility Act

On June 5, 2020, the Paycheck Protection Program (PPP) Flexibility Act became law. This Act amends the Small Business and CARES Acts to provide additional flexibility to recipients of PPP loans in achieving forgiveness of the… more

CARES Act, Coronavirus/COVID-19, Federal Loans, Financial Stimulus, Paycheck Protection Program and Health Care Enhancement Act

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Client Alert: Federal Reserve Announces Expansion, Changes to Main Street Lending Program

This Client Alert serves to update and supplement our Client Alert of April 9, 2020, in light of additional guidance issued by the Board of Governors of the Federal Reserve System. Note, the Board of Governors and the Secretary… more

Banking Sector, Federal Reserve, Financial Institutions, Financial Services Industry

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Title IX Compliance: NCAA Adopts Sexual Violence Prevention Policy

In August, a formal sexual violence prevention policy was adopted by the NCAA Board of Governors. College coaches, student-athletes, and athletics administrators must now complete education each year in sexual violence… more

College Athletes, Colleges, Educational Institutions, NCAA, Sexual Assault

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Client Alert: Florida Immigration Update

Prior to taking office, President Trump promised his constituents that he would be tough on immigration. In keeping with this campaign promise, since taking office, President Trump has issued over 10 different executive orders… more

Department of Homeland Security (DHS), Deportation, Executive Orders, Florida, Governor DeSantis

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The Estate Planner, July/August 2025

Handle an inherited IRA with care - An inherited IRA can be a welcome financial windfall. But the rules governing required minimum distributions (RMDs) from these tax-deferred accounts are complex. IRA recipients should… more

Beneficiaries, Estate Planning, Individual Retirement Account (IRA), Inheritance, Required Minimum Distributions

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Client Alert: North Carolina Expands COVID-19 Civil Immunity for Health Care Providers

Please allow this to serve as an update to our April 16, 2020 client alert outlining the preliminary COVID-19 health care liability immunities ordered on April 8, 2020 by North Carolina Governor Roy Cooper. On May 4, 2020,… more

Coronavirus/COVID-19, Employer Liability Issues, Infectious Diseases, Policies and Procedures

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Client Alert: SEC Codes - Form D, Section 16 Filers and Schedule 213D and 13G

On September 27, 2024, the United States Securities and Exchange Commission (SEC) adopted “EDGAR Next,” a collection of rule and form amendments intended to streamline access to, and management of, accounts on the SEC’s filing… more

EDGAR, Filing Deadlines, Filing Requirements, New Regulations, Regulatory Reform

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Client Alert: New Federal Trade Secrets Law Brings Major Implications for Trade Secret Owners and Their Employees

On May 11, 2016, President Obama signed the Defend Trade Secrets Act into law. The Act amends the existing Economic Espionage Act, but more importantly, it creates for the first time a federal civil cause of action to protect… more

Asset Seizure, Defend Trade Secrets Act (DTSA), Economic Espionage Act, Employment Contract, Ex Parte

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Client Alert: Fact Sheet for U.S. Small Business Administration (SBA) Disaster Loan Assistance

The U. S. Small Business Administration (SBA) provides low-interest, long-term disaster loans to businesses of all sizes.  In response to the COVID-19 crisis, the SBA has authorized Economic Injury Disaster Loans (EIDLs).  EIDLs… more

Business Interruption, Coronavirus/COVID-19, Economic Injury Disaster Loans, SBA, SBA Lending Programs

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Client Alert: Federal Legislative and Regulatory Alert

The spring Unified Agenda, which by law was supposed to be released by the Biden Administration in April, was made public on July 5th and lists the current regulatory agenda for all federal agencies. With most of the… more

Chevron Deference, Government Agencies, Judicial Authority, Regulatory Authority, SCOTUS

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Shumaker Advisors 2022 Florida Legislative Session Weekly Newsletter, Week Nine

HIGHLIGHTS - The final week of the 2022 Legislative Session concluded today in Tallahassee. Lawmakers have nearly completed their business for the year, with only a final vote on the budget remaining. The legislature will… more

Legislative Agendas, Proposed Legislation, Race Relations, State and Local Government, State Budgets

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Client Alert: The Supreme Court Declines to Address Challenges to FINRA Enforcement Proceedings, and FINRA Proposes Rules to Avoid Future Challenges

On June 2, 2025, the Supreme Court denied the petition for writ of certiorari filed by Alpine Securities Corporation in Alpine Securities Corp. v. Financial Industry Regulatory Authority. Interestingly, on the same day, the… more

Administrative Procedure Act, Appeals, Constitutional Challenges, Enforcement Actions, Financial Industry Regulatory Authority (FINRA)

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Client Alert: Considerations for Florida Commercial Landlords and Tenants During the COVID-19 Crisis

Due to the recent coronavirus outbreak, many non-es­sential Florida businesses have been forced to tem­porarily close. Other businesses have been forced to scale back operations, such as restaurants being lim­ited to offering… more

Coronavirus/COVID-19, Landlord and Tenant Acts, Landlords, Tenants

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Client Alert: Ohio’s New Employment Law Uniformity Act: What Employers Need to Know

On January 12, 2021, Ohio Governor Mike DeWine signed a significant piece of legislation that modifies Ohio’s existing employment discrimination laws. The passage of the Ohio Employment Law Uniformity Act (H.B. 242) (ELUA),… more

Employer Liability Issues, Hiring & Firing, Labor Law Violations, Labor Regulations, New Legislation

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Client Alert: Fact Sheet for U.S. Small Business Administration (SBA) Disaster Loan Assistance

The U. S. Small Business Administration (SBA) provides low-interest, long-term disaster loans to businesses of all sizes.  In response to the COVID-19 crisis, the SBA has authorized Economic Injury Disaster Loans (EIDLs).  EIDLs… more

Business Interruption, Coronavirus/COVID-19, Economic Injury Disaster Loans, SBA, SBA Lending Programs

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Ohio EPA Updates, January 2021

Early Stakeholder Outreach- CRO 2022 Rules: Ohio EPA, Division of Environmental Response and Revitalization (DERR), is seeking stakeholder input on amendments to rules in the Cessation of Regulated Activities Program. The… more

Carbon Emissions, Clean Air Act, Energy Policy, Environmental Policies, Environmental Protection Agency (EPA)

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Client Alert: The One Big Beautiful Bill: Major Tax Reforms That Could Reshape Your Planning

The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025, introduced major changes impacting individual, estate, state, local, real estate, and business tax rules. Understanding these updates is key for tax planning… more

Business Taxes, Estate Tax, New Legislation, Opportunity Zones, Real Estate Investments

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Shumaker Environmental Update, April 2021

Interested Parties Review of Draft Hazardous Waste Management Rules: Ohio EPA has made a package of draft amended and no-change Hazardous Waste Management Program rules available for review by Interested Parties. The package is… more

Enforcement Actions, Environmental Protection Agency (EPA), Environmental Violations, Groundwater, Hazardous Waste

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Client Alert: Corporate Transparency Act - Nationwide Injunction Reinstated

On December 26, 2024, the full U.S. Court of Appeals for the Fifth Circuit reinstated the stay on the government’s ability to enforce the Corporate Transparency Act (CTA), meaning that reporting companies are, for now, no longer… more

Anti-Corruption, Beneficial Owner, Corporate Transparency Act, Filing Deadlines, Financial Crimes

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Benefits and Compensation Alert - January 2013: IRS Issues Proposed Regulations On The “Employer Shared Responsibility” Penalties For Not Providing Health Coverage In 2014; DOL Delays March 1 Participant Notice Requirement

To make certain that 2013 will be as exciting as 2012, on January 2 the US Treasury issued proposed regulations under section 4980H of the Internal Revenue Code (“Code”), which was added to the Code by the Patient Protection and… more

Affordable Care Act, Department of Labor (DOL), Full-Time Employees, Health Insurance Exchanges, IRS

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Client Alert: Florida Legislature Eases Procurement and Payment Process for Construction Professionals on State and Local Public Projects

During the 2020 session, the Florida Legislature enacted a number of provisions intended to ease the financial burden on construction industry professionals who perform state and local public works projects. Effective July 1,… more

Construction Industry, Construction Project, Project Finance, Public Projects

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New North Carolina Law Requires Inspection at More Bars Serving Food

Effective January 1, 2024, North Carolina law will require any bar that prepares or serves food requiring temperature and time control (TCS foods) to obtain a Food Service Establishment (FSE) permit from the county health… more

Alcohol Beverage Control, Food Safety, Food Service Workers, North Carolina, State and Local Government

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Client Alert: Business Relocation – Converting Your Entity to a Florida Domicile

Florida has long been a magnet for businesses seeking a favorable economic climate, lower tax burdens, and a pro-business regulatory environment. For entities looking to leverage these advantages by relocating, converting an… more

Business Entities, Business Ownership, Corporate Conversions, Filing Requirements, Florida

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Accelerated Examination for First-Time Inventors

The United States Patent and Trademark Office (USPTO) recently launched a First-Time Filer Expedited Examination Pilot Program. The Program is designed to increase accessibility to the patent system for new inventors. The… more

Inventors, Patent Applications, Patent Trial and Appeal Board, Patents, USPTO

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Client Alert: Post-Legislative Session Report

On Friday, Florida legislators officially concluded the 2024 Regular Legislative Session. Prior to the symbolic drop of the hanky to signify the end of this year’s session, lawmakers were able to pass a balanced state budget for… more

Florida, General Assembly, Healthcare, Legislative Agendas, State and Local Government

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SEC Approves Significant Changes to Expungement Process

It will become significantly more difficult to remove false customer complaints from advisors’ Central Registration Depositories (CRDs). Financial Industry Regulatory Authority (FINRA) is moving forward with long-pending changes… more

Broker-Dealer, Financial Industry Regulatory Authority (FINRA), Investment Adviser, Securities and Exchange Commission (SEC)

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Client Alert: FTC Gives Guidance in Slaying the Data Breach Dragon

The FTC has recently provided specific guidance on what it considers appropriate data breach protection activity by financial institutions. Such guidance came by virtue of a proposed consent order, dated August 29, 2017,… more

Consent Order, Data Breach, Enforcement Actions, Federal Trade Commission (FTC), Financial Institutions

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Client Alert: Legal Toolkit for Hurricane Response and Recovery

Hurricanes Helene and Milton have deeply impacted communities across the eastern United States, leaving many individuals and businesses facing significant challenges. In the aftermath of these storms, the legal and governance… more

Hurricane Season, Insurance Claims, Insurance Industry, Natural Disasters, Policy Terms

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Client Alert: OSHA’s Emergency Temporary Standard Mandates Vaccination or Weekly Testing for Employers with 100+ Employees

Almost two months after President Biden proposed a “Path Out of the Pandemic,” the United States Occupational Safety and Health Administration (OSHA) issued its highly awaited Emergency Temporary Standard (ETS) requiring… more

Biden Administration, Coronavirus/COVID-19, Employer Liability Issues, Employer Mandates, Health and Safety

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Client Alert: Changes in the European Union

As of March 23, 2016, the EU Trade Mark Regulation (EUTMR) came into force and replaced the Community Trade Mark Regulation (CTMR). Some of the more significant changes of which trademark owners should be aware are… more

Community Trade Mark Regulation (CTM Regulation), EU, European Union Intellectual Property Office (EUIPO), OHIM, Trademarks

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Client Alert: U.S. Supreme Court Allows Trump Administration to Terminate CHNV Parole Program – Employers Must Act on Loss of Work Authorization

On May 30, 2025, the U.S. Supreme Court ruled in favor of the Trump Administration, allowing it to terminate the Cuba, Haiti, Nicaragua, Venezuela (CHNV) Humanitarian Parole Program. This decision reversed lower court rulings… more

Department of Homeland Security (DHS), Employees, Employment Authorization Documents (EAD), Foreign Workers, Form I-9

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Client Alert: EPA’s Cost Benefit Analysis Rule: The Necessity and Limits of Cost Benefit Analysis Expected this Year

Last summer, Environmental Protection Agency (EPA) began one of the more important, and less understood, rulemakings in recent years in “Increasing Consistency and Transparency in Considering Benefits and Cost in the Clean Air… more

Carbon Emissions, Clean Air Act, Cost-Benefit Analysis, Environmental Policies, Environmental Protection Agency (EPA)

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O’Bannon’s End: Supreme Court Rejects Appellate Review

The lawsuit against the NCAA over whether Division I men’s basketball and football players can be compensated for the commercial use of their names, images and likenesses came to an abrupt end on Monday as the U.S. Supreme Court… more

College Athletes, Name and Likeness, NCAA, O'Bannon v NCAA, Petition for Writ of Certiorari

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

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Kmart Bankruptcy, Part Deux

It’s no secret that Kmart is facing another liquidity crisis. Just over ten years after Sears rescued the discount retailer from bankruptcy in 2006, the pioneer of the “blue light special” is destined for another, and perhaps… more

Bankruptcy Code, Chapter 11, Commercial Bankruptcy, Commercial Leases, Kmart

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Client Alert: Trust Disputes: When a Charitable Donation Seems Impossible, Cy Pres may be able to Help

Florida residents spend time and energy to ensure their wishes are carried out after death by preparing a will or trust through the assistance of an estate lawyer. Sometimes, their wishes include donating money, land, or… more

Charitable Donations, Cy Pres Funds, Educational Institutions, Estate Planning, Trustees

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Client Alert: AT & T - Time Warner Merger Challenge Might Signal Policy Change on Vertical Mergers

The Department of Justice (“DOJ”) recently sued to block AT&T’s $85.4 billion bid for Time Warner, stating that such a merger would harm consumers by weakening competition. The lawsuit signals a policy change that “vertical… more

AT&T, Department of Justice (DOJ), Federal Trade Commission (FTC), Hart-Scott-Rodino Act, Mergers

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Client Alert: Federal Legislative and Regulatory Alert

The spring Unified Agenda, which by law was supposed to be released by the Biden Administration in April, was made public on July 5th and lists the current regulatory agenda for all federal agencies. With most of the… more

Chevron Deference, Government Agencies, Judicial Authority, Regulatory Authority, SCOTUS

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Client Alert: Top Ten Things the Health Care Industry Should Know about Civil Investigative Demands

Civil Investigative Demands, or CIDs, are a favorite tool of the Federal Government to get information from all types of providers who bill federal payors. This information could form the basis of a civil or criminal lawsuit… more

Civil Investigation Demand, Department of Justice (DOJ), False Claims Act (FCA), Health Care Providers, Whistleblowers

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Fiscal 2024 Minibus Appropriations Bill Signed, Averting Government Shutdown

On Friday night, the U.S. Senate cleared the Fiscal 2024 Omnibus spending measure for President Biden’s signature. On Saturday morning, President Biden signed into law the Fiscal 2024 Minibus appropriations legislation… more

Administrative Agencies, Appropriations Bill, Federal Budget, Federal Funding, Government Agencies

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Client Alert: Supreme Court Settles Debate in Florida in Favor of Protection of Referral Sources Under Non-Compete Statute at Least in Some Circumstances

On September 14, 2017, the Florida Supreme Court issued a unanimous opinion in consolidated cases White v. Mederi Caretenders Visiting Services of Southeast Florida, LLC, SC Appeal No. SC 16-28 and Americare Home Therapy, Inc.,… more

FL Supreme Court, Home Health Care, Home Healthcare Workers, Job Referrals, Non-Compete Agreements

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Doing Business In The U.S. - A Guide For Foreign Companies Operating In The U.S.

Successfully establishing and growing a business in the U.S. comes with a wealth of opportunities, but it also requires navigating a complex legal, regulatory, and operational landscape. The United States offers a… more

Business Development, Business Entities, Business Ownership, Business Strategies, Compliance

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