Legal News

On June 5, 2017, the U.S. Supreme Court decided Advocate Health Care Network v. Stapleton, No. 16-74, resolving the question of whether church-affiliated hospitals’ employee defined-benefit pension plans qualify for the ERISA church plan exemption, despite those plans not having been originally “established” by a...

Read MoreRead More

Income of a business owned by a pass-thru entity (PTE) is generally subject to Ohio income tax in the hands of the owner. PTEs include partnerships, “S” corporations and limited liability companies. Starting in 2013, the definition of “adjusted gross income” found in ORC section 5747.01(A)...

Read MoreRead More