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

C.S. v. McCrumb and Ohio’s New Expulsion Law: Balancing Student Expression and School Safety

In C.S. v. McCrumb, the U.S. Court of Appeals for the Sixth Circuit addressed the scope of a public school’s ability to restrict student expression on-campus, particularly when that expression involves politically charged,… more

Appellate Courts, Expulsion, First Amendment, Free Speech, Gun Laws

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J. David Campbell, Jr.

The Coldplay Concert Kiss Cam Scandal: Legal and Employment Litigation Implications

We’ve all heard about and been astonished (or entertained) by the recent Coldplay concert kiss cam scandal involving the CEO and Chief People Officer of Astronomer, a data infrastructure and workflow company valued at over $1… more

Adverse Employment Action, Anti-Harassment Policies, Corporate Culture, Employee Rights, Employer Liability Issues

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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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Anne Corrigan

Navigating Loan Default: Practical Strategies for Borrowers

Commercial mortgage delinquency rates are on the uptick. The United States economy is shrinking according to Commerce Department measurements. Economic volatility is the new norm. As borrowers navigate economic ebbs and flows,… more

Borrowers, Commercial Loans, Commercial Mortgages, Commercial Real Estate Market, Compliance

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Antonio Dempsey

Our Value is Brand Value

In today’s ecommerce-driven economy, brand owners face a relentless challenge: unauthorized resellers who flood online marketplaces with products that undermine brand value, confuse consumers and compromise quality standards… more

Brand, Contract Terms, Dispute Resolution, E-Commerce, Enforcement Actions

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Isra Ghanem

Walmart Permits Amazon’s Multi-Channel Fulfillment Services: Implications for Brands

Walmart recently updated its shipping and fulfillment policies to permit its third-party merchants to use Amazon’s Multi-Channel Fulfillment (“MCF”) when fulfilling orders placed through Walmart’s marketplace. With this critical… more

Amazon, Brand, E-Commerce, Inventory, Merchants

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Robert Gilmore

Part Two: One Big Beautiful Bill Act – Impact on Employers and Employees

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) introduces several changes affecting workplace tax treatment and employee benefits… more

1099s, Employee Benefits, Flexible Spending Accounts, HSA, Independent Contractors

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Jon Groza

Part Three: One Big Beautiful Bill Act – Impact on Businesses and Business Owners

The One Big Beautiful Bill Act (OBBBA) introduces sweeping reforms to the federal tax code, many of which have lasting implications for businesses and their owners. The provisions highlighted below address key tax considerations… more

Bonus Depreciation, Business Ownership, Business Taxes, Imports, One Big Beautiful Bill Act

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Collin Harrington

Navigating Loan Default: Practical Strategies for Borrowers

Commercial mortgage delinquency rates are on the uptick. The United States economy is shrinking according to Commerce Department measurements. Economic volatility is the new norm. As borrowers navigate economic ebbs and flows,… more

Borrowers, Commercial Loans, Commercial Mortgages, Commercial Real Estate Market, Compliance

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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

Industry Pushback Against FINRA: A Growing Challenge to Its Authority

Over the last few years, broker dealers and financial advisors have filed a flurry of legal actions seeking both: (1) to strip the Financial Industry Regulatory Authority (FINRA) of its power to adjudicate customer and industry… more

Appeals, Arbitration Agreements, Broker-Dealer, Constitutional Challenges, Dispute Resolution

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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

Our Value is Brand Value

In today’s ecommerce-driven economy, brand owners face a relentless challenge: unauthorized resellers who flood online marketplaces with products that undermine brand value, confuse consumers and compromise quality standards… more

Brand, Contract Terms, Dispute Resolution, E-Commerce, Enforcement Actions

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Brett Krantz

Industry Pushback Against FINRA: A Growing Challenge to Its Authority

Over the last few years, broker dealers and financial advisors have filed a flurry of legal actions seeking both: (1) to strip the Financial Industry Regulatory Authority (FINRA) of its power to adjudicate customer and industry… more

Appeals, Arbitration Agreements, Broker-Dealer, Constitutional Challenges, Dispute Resolution

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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

Good Intentions, Lawful Termination: Sixth Circuit Backs Employer Discipline

In a recent decision that reinforces the importance of consistent policy enforcement, the Sixth Circuit upheld the dismissal of an age discrimination lawsuit filed by a nurse terminated from the Cincinnati VA Medical Center (the… more

ADEA, Age Discrimination, Corporate Counsel, Discrimination, Employee Rights

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Richard Morehouse

Navigating Loan Default: Practical Strategies for Borrowers

Commercial mortgage delinquency rates are on the uptick. The United States economy is shrinking according to Commerce Department measurements. Economic volatility is the new norm. As borrowers navigate economic ebbs and flows,… more

Borrowers, Commercial Loans, Commercial Mortgages, Commercial Real Estate Market, Compliance

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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

Part One: One Big Beautiful Bill Act – Impact on Real Estate Developers & Investors

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) delivers sweeping federal policy changes with wide-reaching implications for developers, investors, and property owners. Economic and cost-benefit impact… more

Affordable Housing, Business Taxes, Construction Industry, Energy Efficiency, New Legislation

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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

Good Intentions, Lawful Termination: Sixth Circuit Backs Employer Discipline

In a recent decision that reinforces the importance of consistent policy enforcement, the Sixth Circuit upheld the dismissal of an age discrimination lawsuit filed by a nurse terminated from the Cincinnati VA Medical Center (the… more

ADEA, Age Discrimination, Corporate Counsel, Discrimination, Employee Rights

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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 a Parent Wants to Relocate with a Child: What You Need to Know

With today’s growing globalization and mobile workforce, it’s more common than ever for individuals to move to another city, state, or even country in pursuit of a new career, education, or lifestyle opportunity. While these… more

Child Custody, Co-Parenting, Divorce, Family Law Courts, Joint Custody

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Janet Stewart Scalley

When a Parent Wants to Relocate with a Child: What You Need to Know

With today’s growing globalization and mobile workforce, it’s more common than ever for individuals to move to another city, state, or even country in pursuit of a new career, education, or lifestyle opportunity. While these… more

Child Custody, Co-Parenting, Divorce, Family Law Courts, Joint 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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Bethany Spain

The Coldplay Concert Kiss Cam Scandal: Legal and Employment Litigation Implications

We’ve all heard about and been astonished (or entertained) by the recent Coldplay concert kiss cam scandal involving the CEO and Chief People Officer of Astronomer, a data infrastructure and workflow company valued at over $1… more

Adverse Employment Action, Anti-Harassment Policies, Corporate Culture, Employee Rights, Employer Liability Issues

See all updates »

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

How Title IX Helps Online Students Against Cyberbullying

Today, many students complete educational activities online. Whether this activity is part of a hybrid class that is partially online or part of a completely online degree program, more students are turning to the internet to… more

Cyberbullying, Educational Institutions, Federal Funding, Online Platforms, School Policies

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Kyle Stroup

Our Value is Brand Value

In today’s ecommerce-driven economy, brand owners face a relentless challenge: unauthorized resellers who flood online marketplaces with products that undermine brand value, confuse consumers and compromise quality standards… more

Brand, Contract Terms, Dispute Resolution, E-Commerce, Enforcement Actions

See all updates »

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

See all updates »

Kristina Supler

C.S. v. McCrumb and Ohio’s New Expulsion Law: Balancing Student Expression and School Safety

In C.S. v. McCrumb, the U.S. Court of Appeals for the Sixth Circuit addressed the scope of a public school’s ability to restrict student expression on-campus, particularly when that expression involves politically charged,… more

Appellate Courts, Expulsion, First Amendment, Free Speech, Gun Laws

See all updates »

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

Good Intentions, Lawful Termination: Sixth Circuit Backs Employer Discipline

In a recent decision that reinforces the importance of consistent policy enforcement, the Sixth Circuit upheld the dismissal of an age discrimination lawsuit filed by a nurse terminated from the Cincinnati VA Medical Center (the… more

ADEA, Age Discrimination, Corporate Counsel, Discrimination, Employee Rights

See all updates »

Jeffrey Vaisa

Ohio Court Upholds Landlord’s Right to Accelerated Rent Without Mitigation in Commercial Lease

In another significant win for commercial landlords, an Ohio Court of Appeals recently affirmed the enforceability of a lease provision allowing a landlord to recover accelerated rent without any duty to mitigate damages. In… more

Appeals, Commercial Leases, Contract Disputes, Contract Drafting, Contract Interpretation

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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

FDIC Proposal to Raise Regulatory Thresholds: What It Means for Banks, the Economy and Regulation

In a move poised to reshape the regulatory landscape for U.S. banks, the Federal Deposit Insurance Corporation (FDIC) has signaled support for raising asset thresholds that determine the intensity of regulatory… more

Banking Sector, Banks, FDIC, Financial Regulatory Reform, Proposed Rules

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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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