Blogs
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Can Convertible Debt or SAFEs Qualify as QSBS for Section 1202’s Gain Exclusion?
February 22, 2021 | Blogs
Only the issuance of “stock” triggers the running of Section 1202’s five-year hold...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...
February 19, 2021 | Blogs
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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Ohio Proposes a Hospital Licensure System
February 19, 2021 | Blogs
In the first draft of the State of Ohio budget, Governor Mike DeWine has proposed that hospitals bec...
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Data Privacy Detective Podcast – Episode 62: TikTok and Privacy
February 17, 2021 | Blogs
Challenges from Europe and America On February 16, 2021 TikTok was sued in Europe for abusing consum...
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Employer Receives a Multiemployer (Union) Pension Plan Withdrawal Liability Assessment – What ...
February 12, 2021 | Blogs
This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...
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New Stark Law and Anti-Kickback Statute Safe Harbors Promote Value-Based Arrangements
February 12, 2021 | Blogs
On November 20, 2020, the Centers for Medicare & Medicaid Services (CMS) and the Department of H...
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“You’re Gonna Miss Me When I’m Gone:” Missing Participants – Employer Reti...
February 11, 2021 | Blogs
Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...
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Ohio Tax Talk: Don’t Miss the Ohio Business Income Deduction
February 11, 2021 | Blogs
It’s that special time of year again, tax season. When it comes to filing income taxes, many taxpa...
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Ransomware and Bitcoin – Tax Troubles?
February 10, 2021 | Blogs
Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...
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De-SPACing: Target Company Due Diligence
February 5, 2021 | Blogs
Your private company is considering selling itself to a special purpose acquisition company (SPAC), ...
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Best Practices for Fiduciary Review of ESOP Valuations
February 4, 2021 | Publications
The valuation of a private company’s stock is central to the operation of an employee stock owners...
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New Year, New Rules: A Look at Recent and Critical Tax Changes for Nonprofits and IRS Enforcement Pr...
February 4, 2021 | Blogs
To say that 2020 was a year that brought about many changes would be an understatement, and many pan...