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2700 Kettering Tower (27th floor)

40 N. Main Street

Dayton, Ohio 45423

phone (937) 223-1130

fax (937) 223-0339

hours 8:15 am to 5:30 pm

email pse@pselaw.com

BREAKING NEWS: Congress Nullifies Department of Labor (DOL) Final Rule Regarding Employer Injury Reporting

March 23, 2017

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 upon employers with respect to Occupational Injuries, and imposed penalties on employers for each day that their recordkeeping remained inaccurate, with a long statute of limitations of five years.  The prior Rule had been contrary to the D.C. Circuit’s 2012 decision in AKM LLC v. Secretary of Labor, which limited the employer’s liability to a strict 6 month statute of limitations for continuing recording and recordkeeping violations.  In doing so, the Court relied upon the language of Section 9 of the OSH Act, which states, “No citation may be issued under this section after the expiration of six months following the occurrence of any violation.”   Today’s Resolution effectively reinstates this court decision by nullifying the Final Rule which had taken effect on January 18, 2017.  If you have any questions regarding this ruling please contact kcurry@pselaw.com or call 937-223-1130.

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Marriage, Children and Divorce

March 20, 2017

Written by: Matt Sorg

The real tragedy of marriage: “Women always think men will change, but they don’t.  Men think women won’t change, but they do.” (“Episode #1.4.” Luther, British Broadcasting Corporation, 7 Nov. 2010. Television.)

parenting options

As we approach peak wedding season, it is somewhat ironic to discuss parenting options upon the termination of the marriage.  You meet, you fall in love, you get married, as an expression of that love, you have children.  Unfortunately, some of these marriages may result in a divorce or dissolution, but the children still remain.  However, even after the termination of the marriage, neither parent shall lose their designation as “parent.”

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Five Important Bankruptcy Rules You Must Know When Dealing with Tax Debt

March 15, 2017

By: Joshua M. Kin

Tax debts can be crippling; they often snowball out of control with penalties and interest. And while many prefer to ignore their growing income tax debt, rather than attempt to deal with the taxing authority, the IRS and other taxing authorities are not your typical creditors. They have increased powers to levy and collect on tax liabilities that other creditors simply don’t have. Thus, dealing with your tax obligations is important. But keeping up with your tax obligations—besides the stress it creates—can also cause you Bankruptcy Rulesto fall behind on other bills and loans. So what’s the solution?

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Gerald McDonald Appointed Law Director for the City of Huber Heights

March 15, 2017

PS&E is  pleased to announce that Gerald L. McDonald has been appointed Law Director for the City of Huber Heights.     Jerry has served as the City of Vandalia’s Law Director since 2005 and has been Huber Heights’ Assistant Law Director since 2006. He also provides legal services to other municipalities and townships regarding real estate and development matters.  McDonald is a 1993 graduate of the Stetson College of Law and holds a Bachelor’s degree from Michigan State University.  He is admitted to the bar in Ohio, Florida, and Michigan.  Gerald McDonald is a Principle with PS&E in the firm’s Business practice group focusing on Municipal, General Business, Real Estate, and Corporate Law.  Click here for more information about  Mr. McDonald.

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PS&E Attorneys enjoy the YWCA Women of Influence Luncheon!

March 9, 2017

Once again, this year the YWCA Women of Influence Luncheon was a huge success.  Attorneys, Shahrzad Allen, Jeff Senney and Fred Hatton (not pictured) enjoyed lunch and hearing the wonderful stories of the strong Women of Influence.  Congratulations and well done!

Roth IRA Can be DISC Shareholder

March 1, 2017

In a very recent case, Summa Holdings, Inc. v. Comm (2/16/2017), the Court of Appeals for the Sixth Circuit, reversing the Tax Court, has upheld the taxpayers’ use of a domestic international sales corporation (“DISC”) to transfer money from a “C” corporation to his sons’ Roth IRAs.  The DISC transferred over $3 million to each IRA in a short period of time.  The amount transferred was well in excess of the amount an individual could transfer into an IRA.  But the Appeals Court found that, while the purpose of the transactions was clearly tax avoidance, the taxpayers’ actions were “congressionally sanctioned,” and the IRS’s application of the “substance over form” doctrine was not appropriate.

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