Jeff Senney Appointed to the Northmont Chamber of Commerce Board of Directors
Please join us in congratulating Jeff Senney on his appointment to the Northmont Chamber of Commerce Board of Directors. We are thrilled to be a part of this Chamber.
Department of Labor Gives Guidance to States on Waiving Recovery of Unemployment Compensation Overpayments Under the Cares Act
On February 7, 2022, the Department of Labor (DOL) issued guidance to the States regarding the conditions under which a state may waive overpayments of unemployment compensation to an individual under the CARES Act programs. States are encouraged to waive non-fraud overpayments to individuals who received unemployment compensation under one of several programs, including the…
RUNNING A BUSINESS ON VENMO
Many individuals and small businesses have adopted peer-to-peer payment apps like Venmo, Paypal, and Cash App (“P2P platforms”) to make convenient mobile money transfers. These P2P platforms provide an easy and convenient way to split a restaurant bill with friends, make gifts to family members, pay a babysitter, or make or collect a payment for…
Organization of IRS—Criminal Investigation
Top 10 Tax Cases of 2021 IRS Criminal Investigation Group (IRS-CI) is the criminal investigative arm of the IRS. IRS-CI is responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft, and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction…
Grounds for Complaint for Divorce in Ohio
In every complaint for a Divorce, the Plaintiff (the party initiating the action) must state certain grounds, or causes, to the court. Ohio Revised Code § 3105.01 provides that the Court of Common Pleas may grant divorces for the following causes: Either party had a husband or wife living at the time of the marriage…
FIXING AN INADVERTENT TERMINATION
“S” corporations are only permitted to have certain types of shareholders (generally individuals, estates, and grantor trust), may have no more than 100 shareholders, and may not have more than one class of stock. An “S” corporation also may not have passive income in excess of the passive income limitation in IRC section 1362(d)(3). If…
Change on the Horizon for School District’s Ability to Challenge Property Values?
Anyone who has filed a complaint with the Board of Revision to contest the value of their property or who has acquired property at a price above the County appraised value has likely encountered counsel for their local school district at their Board of Revision hearing. School Boards oftentimes contract with law firms that focus…
LLC’S ELECTING TO BE “S” CORPORATIONS: BE CAREFUL
Limited liability companies are a very flexible form of business organization. Depending on the number of owners, and whether or not an election has been made, an LLC can be treated as a disregarded entity, a sole proprietorship, a partnership, a corporation, or an “S” corporation. This flexibility can be very useful. This flexibility can…
Have you checked the value of your property on your tax bill?
Each year the Boards of Revision, as established by each County, accept complaints challenging the value of the real property between January 1st and March 31st. This window provides an opportunity for individual or business property owners to file a complaint challenging the value of their property based upon arms-length sales or market data. 2021…
Katie Wahl, New Partner at Pickrel, Schaeffer and Ebeling
Pickrel, Schaeffer & Ebeling Co., LPA is proud to announce that Katie Wahl is the newest partner at PSE. Katie’s practice focuses on business and corporate law, including business succession planning, mergers and acquisitions, and non-profit entities. Prior to transitioning her practice to corporate law, Katie served as a complex business litigator for ten years.…