Senney Says by Jeff Senney

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)...

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Congress approved a Joint Resolution nullifying the Department of Labor's Final Rule published on December 19, 2016 entitled "Clarification of Employer's Continuing Obligation to Make and Maintain an Accurate Record of Each Recordable Injury and Illness.” Previously, the Rule had imposed greater recording and recordkeeping requirements...

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