Both the Ohio State Patrol and the Dayton Police Department will increase their patrols throughout the holiday. This heightened enforcement is designed to promote safe driving and deter impaired behavior.

If you plan to celebrate, ensure that you have a designated driver or utilize rideshare services. As in previous years, the Montgomery County Prosecuting Attorney’s Office will sponsor the Arrive Safe Program, which offers free rideshare services to those celebrating the holiday. The program will run from 6 AM on Tuesday, March 17, until 6 AM on Wednesday, March 18. This initiative aims to ensure everyone can enjoy the day responsibly without the risk of impaired driving.   Drinking responsibly is key to a safe celebration. Keep your group safe and avoid the risks associated with impaired driving.

At Pickrel, Shaeffer, and Ebeling, we understand that even with the best intentions, situations can arise where you find yourself on the wrong side of the law.  With over 35 years of experience in handling OVI and impaired driving cases, our team is here to support you should you find yourself facing charges.

If you need assistance or have questions, please don’t hesitate to reach out. You can contact me directly at mbly@pselaw.com  or call our office at 937-223-1130.

Let’s celebrate St. Patrick’s Day safely and responsibly!

The post Celebrate Responsibly This St. Patrick’s Day appeared first on Pickrel Schaeffer & Ebeling.

The flat 21% federal corporate tax rate and the 20% deduction for pass-through business taxation (S-corporations, partnerships, and sole proprietorships) are now permanent.  Both changes bring welcome predictability to long-term planning. For example, with the set 21% corporate tax rate, depending on your structure and goals, there may be situations where retaining earnings at the corporate level is more efficient than distributing profits.

OBBBA permanently reinstates 100% “additional first-year depreciation” for qualifying property—meaning many businesses can immediately deduct the full cost of eligible equipment and machinery in the year it’s placed into service (subject to the rules and elections). This can meaningfully change the economics of equipment purchases, technology upgrades, and facility improvements, especially for capital-intensive businesses.

Under the updated rules, the business interest expense limitation under Section 163(j) is calculated using EBITDA again (instead of EBIT). For many companies, that change can increase the amount of interest you can deduct each year, especially if you’re investing heavily or carrying meaningful debt.

Starting in 2026, the employer-provided childcare credit cap increases substantially to $500,000 annually (or $600,000 for eligible small businesses). Because employers are competing on benefits and retention—especially in tight labor markets—this is a rare opportunity to align workforce strategy with a major tax incentive.

OBBBA allows full expensing of domestic research & development costs again (rather than multi-year amortization).  Some commentary and summaries of OBBBA suggest that you may expense such costs incurred in 2025 before the OBBBA was passed and became effective, but you should consult with your tax advisor.  Deduction limits are now calculated based on earnings before interest, taxes, depreciation, and amortization (EBITDA), rather than just EBIT, which suggests that businesses may be able to deduct additional costs.

A “tax change” isn’t just a tax change—it impacts cash flow, capex timing, entity structure, debt strategy, compensation/benefits, and even M&A decisions. The businesses that benefit most are the ones that plan early and document carefully.

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The legal analysis focuses less on job titles and more on control. Courts and regulators examine who controls the work, the schedule, the tools, and the method of performance. If a worker is economically dependent on the business and subject to its direction, calling them an independent contractor does not make it so.

Remote work has intensified the issue. Employers may assume that physical distance supports contractor status, but remote work does not eliminate control. Required hours, mandatory meetings, performance metrics, and exclusive service relationships all point toward employee classification.

Misclassification claims often arise indirectly. A single wage complaint, workers’ compensation claim, or unemployment filing can trigger a broader audit. Once misclassification is alleged, employers may face claims for unpaid overtime, benefits, taxes, penalties, and attorneys’ fees.

Intent rarely matters. Even good-faith mistakes can result in significant liability. Employers are often surprised to learn that signed contractor agreements carry limited weight if the working relationship contradicts the contract language.

Preventing misclassification issues requires more than proper paperwork. Employers must regularly review how contractors are actually used in day-to-day operations. Changes in job duties, supervision, or workload can shift classification risk over time.

Early legal review allows employers to restructure relationships before disputes arise. Once a claim is filed, options narrow quickly and costs rise just as fast.

The post Independent Contractors vs Employees in 2026: Why Misclassification Claims Are Spiking appeared first on Pickrel Schaeffer & Ebeling.

Courts regularly rely on handbook language when evaluating wrongful termination, discrimination, retaliation, and wage claims. Unfortunately, many employers use outdated templates or overly rigid language that becomes a roadmap for plaintiffs’ attorneys.

One of the most common problems is inconsistent language. Handbooks that promise progressive discipline, mandatory warnings, or specific corrective steps can unintentionally limit an employer’s flexibility. When a termination does not follow those steps exactly, employees argue the employer violated its own rules. Courts frequently allow those arguments to move forward.

Another risk area is poorly drafted disclaimers. A handbook disclaimer must be clear, prominent, and consistently applied. If a handbook suggests contractual guarantees about job security, performance evaluations, or termination procedures, a disclaimer buried on page twenty may not protect the employer. Courts look at the handbook as a whole, not just the disclaimer language.
Remote work policies and attendance rules also create exposure when they are enforced unevenly. Employers who make informal exceptions for certain employees but discipline others under the same policy often face claims of discrimination or retaliation. In litigation, the question is rarely whether a rule exists. The question is whether it is applied consistently.

Handbooks also become problematic when managers rely on unwritten practices that contradict written policies. Plaintiffs’ attorneys will compare testimony, emails, and real-world behavior against the handbook language. Any mismatch weakens the employer’s credibility.

Employers should treat handbooks as litigation documents, not onboarding materials. Every sentence should be written with the understanding that it may be read aloud in a courtroom. Regular legal review, clear discretionary language, and consistent enforcement are essential.

Updating a handbook is not about adding more rules. It is about removing unnecessary promises and aligning written policies with actual workplace practices.

The post Employee Handbooks That Hurt You: Policy Language Courts Love to Quote appeared first on Pickrel Schaeffer & Ebeling.

Where Documentation Commonly Breaks Down

Performance Reviews
Generic or overly positive reviews undermine later discipline or termination decisions. Written evaluations should align with reality.

Disciplinary Actions
Verbal warnings that never make it to paper may as well not exist. Consistency and timing matter.

Accommodation Requests
Medical and disability accommodations require careful documentation of the interactive process. Missing notes invite legal scrutiny.

Employee Complaints and Investigations
Incomplete records or delayed responses raise red flags with regulators and courts, even when the outcome was appropriate.

Conclusion
Good documentation tells a clear story. When records are organized, timely, and consistent, employers are better positioned to resolve disputes quickly and confidently.

The post Documentation Matters: How Poor Records Create Legal Risk for Employers appeared first on Pickrel Schaeffer & Ebeling.

Auto-Renewal Traps
Automatic renewals can lock businesses into unfavorable pricing or outdated service levels. Missing a notice deadline by days can cost thousands.

Vendor and Service Scope Creep
Contracts signed years ago may no longer align with current service delivery. Ambiguous scope language creates disputes when expectations change.

Indemnification and Liability Shifts
Courts continue to scrutinize risk-shifting clauses. What was acceptable years ago may no longer offer the protection you think it does.

Termination and Exit Rights
Many agreements limit when and how a business can exit. Reviewing termination language early preserves leverage if changes are needed later.

Conclusion
January is the best time to audit contracts while options are still open. A proactive review helps businesses regain control rather than react under pressure.

The post Contract Renewals in 2026: Why “Auto-Renew” Clauses Deserve a Second Look appeared first on Pickrel Schaeffer & Ebeling.

If you have questions about the Board of Revision process or your circumstances, please do not hesitate to contact Mike Sandner at Pickrel, Schaeffer & Ebeling at msandner@pselaw.com or 937.223.1130.

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About Us: Pickrel Schaeffer & Ebeling is a well-established midwestern law firm specializing in litigation, real property, probate and estate planning, and labor and employment matters. We pride ourselves on providing exceptional legal services and fostering a collaborative and supportive workplace for our team.

Position Overview: We are seeking a dedicated and motivated Associate Attorney to join our litigation section. The ideal candidate will have 1 to 3 years of experience with an interest in actively engaging in courtroom proceedings and client interactions.

Key Responsibilities:

• Conduct legal research and prepare legal documents, including pleadings, motions, and briefs.
• Represent clients in court and at hearings, advocating for their interests.
• Engage in regular client communication, providing updates and strategic advice.
• Collaborate with senior attorneys on case strategy and development.
• Participate in settlement negotiations and mediation sessions.
• Stay current on legal developments and changes in litigation practices.

Qualifications:

• Juris Doctor (JD) from an accredited law school.
• Admission to the bar in Ohio.
• 1 to 3 years of litigation experience preferred.
• Strong written and oral communication skills.
• Ability to manage multiple cases and deadlines effectively.
• A proactive approach to client service and case management.

What We Offer:

• Competitive salary and benefits package.
• Opportunities for professional development and growth.
• A supportive and collaborative work environment.
• Exposure to a diverse range of cases and clients.

How to Apply:

Interested candidates should submit their resume to L. Michael Bly at mbly@pselaw.com with “Associate Attorney Application” in the subject line.

The post Pickrel Schaeffer & Ebeling Is Hiring an Associate Attorney in Dayton, Ohio appeared first on Pickrel Schaeffer & Ebeling.

When establishing the trust, the settlor transfers ownership of selected assets—such as real estate, investments, or cash—into the trust. A trustee, who may be an individual or a professional entity, manages the trust in accordance with its terms, distributing income or principal to beneficiaries. The trust’s terms typically restrict the settlor’s access to the assets, thereby strengthening protection against creditors.

When considering an asset protection trust, it is essential to be aware of the legal pitfalls that can compromise the trust’s effectiveness in protecting assets.

Contact Jacob Frizado in PSE’s estate planning department if you think an asset protection trust could be right for you by calling 937.223.1130.

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