With the Federal Estate Tax (“FET”) exclusion currently at $15,000,000, there aren’t many people that need to file Form 706 Federal Estate Tax Return (“706”) when a spouse passes away. The important question usually isn’t whether it’s necessary to file a 706, but...
Customarily, the seller is the party who insists on a non-disclosure agreement prior to M&A talks heating up. But what should you do, if you’re the buyer and the seller has not produced a Non-Disclosure Agreement (NDA) for signature, whether for lack of...
On May 20, 2026, the Ohio House unanimously passed Substitute House Bill 446 (HB 446), a wide-ranging proposal addressing Ohio trust, probate, fiduciary, and estate-administration law. As of this writing, the bill is pending in the Ohio Senate Judiciary Committee. It...
Most people are familiar with the core components of an estate plan: a will, a revocable living trust, a financial power of attorney, and a health care power of attorney. While these foundational documents are appropriate for many individuals and families, estate...
Social media, streaming platforms, and digital publishing have made creative works easier to access, share, and repurpose. For creators, that convenience comes with two serious legal questions: When does using someone else’s work become copyright infringement? And how...
As crypto matures, stablecoins are increasingly being used in real-world financial transactions – including private lending that looks a lot like a traditional mortgage or business loan. A common question we hear is whether lending stablecoins (such as United States...
According to Giving USA’s 2025 Report, charitable bequests accounted for approximately $45.8 billion in giving in 2024—underscoring the significant role legacy gifts play in funding charitable organizations nationwide. In the context of estate planning, these gifts...
For many families, a vacation home is far more than just real estate. It is a place where traditions are built, stories are shared, memories are made, and generations connect. However, without thoughtful planning, these cherished properties can become a source of...
Employers are increasingly using AI-assisted tools to screen resumes, rank applicants, evaluate video interviews, and identify candidates who appear to be the “best fit” for a role. While these technologies may improve efficiency, they also create significant legal...
There was confusion in recent years over the enforceability of non-compete agreements due to the FTC’s focus on the topic. However, after the dust from litigation settled, the legal landscape remains largely unchanged. State law still controls, and Ohio offers...
