A federal district court has held in Dase v. IRS, 124 AFTR 2019-5281 that jointly-owned property subject to an IRS lien against one of the joint owners only encumbered the tax debtor’s interest in the property. Legal Background: A person’s failure to pay any tax after the IRS makes demand for payment automatically creates a…
On September 24, 2019, the U.S. Department of Labor announced a final rule to make 1.3 million American workers newly eligible for overtime pay. The new rule will take effect on January 1, 2020. The final rule updates the earnings thresholds necessary to exempt executive, administrative and professional employees from the Fair Labor Standards Act’s…
Since 2016, each individual small business owner filing single or married filing jointly is eligible for a “small business” income tax deduction (SBD) against their state income tax liability equal to 100% of the first $250,000 of business income the owner receives or is allocated from a sole proprietorship or pass-through entity (“PTE”). In addition,…
In Embassy Healthcare, D.B.A. Carlisle Manor Healthcare (Embassy) vs. Cora Sue Bell (Cora), decided in late 2018, an important decision was reached by the Supreme Court of Ohio regarding the issue of necessaries and how they are treated if the spouse who received the necessaries passes away before the necessaries are paid back. “Necessaries” can…
Several months ago, the U.S. Center for Medicare and Medicaid Services granted approval for Ohio to impose work requirements for those covered by the Medicaid expansion program / the Affordable Care Act (approximately 540,000 people). Gov. DeWine believes the work requirement is intended to put able-bodied adults served by the Medicaid expansion on a pathway…
On July 17, 2019, Senate Bill 57, a bill decriminalizing industrial hemp cultivation and permitting possession of CBD oil derived from hemp was passed by the legislature and will be sent to the Governor for signature. Assuming it is signed (which is expected) it will take immediate effect. Currently, the State Board of Pharmacy has…
PS&E is proud to announce that Gabrielle R. Neal (Gaby) has recently joined our firm as an Associate. Gaby will be on our Business Law and Real Estate team where she will concentrate her practice on real estate, business, and municipal law. As an attorney, Gaby has exceptional client communication and negotiating skills. She represents…
Garrett T. Senney has a PhD in Economics from The Ohio State University and works for the Office of the Comptroller of the Currency (OCC) in Washington, DC. Dr. Senney has graciously given us permission to publish his article below regarding banking a marijuana business. The views and opinions expressed below are those of the…
Senators Bob Casey and Pat Toomey, both of Pennsylvania, recently applauded the decision of CMS (Centers for Medicare and Medicaid Services) to release to the public the CMS’ April list for the 400 under-performing nursing facilities in the country. These facilities are candidates for the Special Focus Facility Program. The CMS has agreed to publicize…
PS&E is proud to announce that Ebony Davenport recently joined our firm as an Associate. She will provide assistance to every area of practice throughout the firm. While in law school, she was very active in student organizations while helping to improve the overall culture for both faculty and students. Ebony served in a variety…