By

Drew Emmert

The Flexibility and Traps of Ohio’s New LLC Act

Ohio’s new limited liability company act became effective February 11, 2022 and is a complete replacement of Ohio’s LLC law based on the American Bar Association’s prototype LLC act. The ...

Ohio Legislation Offers Real Estate Investors COVID-19 Tax Relief

On April 27, 2021, Governor DeWine signed into law special legislation designed to account for decreases in property values caused by “a circumstance related to COVID-19 pandemic or state COVID-19...

Drop-Down LLC Transaction Constitutes Value for Real Estate Tax Purposes

A recent Ohio Supreme Court case, recognized that the price paid for the transfer of a 100% equity interest in the LLC owning a 264-unit apartment complex in Columbus, Ohio...

Intellectual Property And The Importance Of Trade Secrets

The World Intellectual Property Organization (WIPO) defines the term “intellectual property” or “IP” as creations of the mind, such as inventions, literary and artistic works, designs, and symbols, and names...