The American Arbitration Association, commonly referred to as the “AAA” provides numerous structures for dispute resolution.  What many businesses and contractors are unaware of however is that to leverage to the most beneficial set of rules they typically need to be specified in a party’s...

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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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