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Impact of H.B. 134 on Ohio Corporation Law

admin @ July 22, 2008 # No Comment Yet

H.B. 134 (1) Authorizes alternative standards for the election of directors of business corporations. (2) Requires that conversions of domestic corporations into other business entities and conversions of other business entities into domestic corporations be permitted by the Revised Code chapter or by the laws under which the converting entities will exist. (3) Allows a […]

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What is the procedure for recording a document other than an assignment with the United States Patent and Trademark Office?

admin @ June 19, 2008 # No Comment Yet

By Rayan F. Coutinho
37 C.F.R. §3.11 and MPEP §3.11 provide the list of documents that may be recorded with the United States Patent and Trademark Office (USPTO). §(a) provides as follows – “Assignments of applications, patents, and registrations, accompanied by completed cover sheets as specified in §§3.28 and 3.31, will be recorded with the office. […]

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Under what circumstances can the value of lodging be excluded from gross income under 26 USC 119?

admin @ April 17, 2008 # No Comment Yet

By Rayan F. Coutinho
Gross income means all income from whatever source derived, including compensation for services.  It includes income realized in any form, i.e., money, property, or services. If compensation for services is paid in the form of property, the fair market value of the property must be included in income.  Consequently, the value of […]

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What are the compliance obligations, particularly those related to labeling, required by California Proposition 65 for a listed chemical?

admin @ March 27, 2008 # No Comment Yet

In 1986, California adopted an initiative known as Safe Drinking Water and Toxic Enforcement Act, still known by its original name of Proposition 65. Put simply, Proposition 65 requires businesses to notify Californians about significant amount of chemicals in the products they purchase, in their homes or workplaces, or that are released into the […]

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H.B. 134 may change Ohio corporation law

admin @ January 29, 2008 # No Comment Yet

 
H.B. 134 was passed by the Ohio Senate on 06-27-2007. It authorizes alternative standards for the election of directors of business corporations. It requires that conversions of domestic corporations into other business entities and conversions of other business entities into domestic corporations be permitted by the Revised Code chapter or by the laws under which […]

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Trade This Stock - The Mathematics of Should I Sell this Stock and Buy Another in a Taxable Account?

admin @ January 18, 2008 # One Comment

By John W. Eilers, Esq.

Trading stocks for a profit is anything but an exact science. Mathematics, however, can be applied to help the investor/trader analyze the opportunity presented and the cost of the decision to sell one security and to buy another. That cost the sale of an appreciated investment is made up […]

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Are electronic acknowledgments valid for employee handbooks?

admin @ January 5, 2008 # No Comment Yet

By Rayan F. Coutinho, Esq.

 
On June 30, 2000, Congress enacted the federal Electronic Signatures in Global and National Commerce Act (“E-SIGN”). E-SIGN eliminated some of the legal barriers to the use of electronic technology to form and sign contracts, collect and store records, and send and receive various types of notices and disclosures. […]

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Video Service Authorization - Overview of Senate Bill 117

admin @ January 4, 2008 # No Comment Yet

On June 25, 2007, Governor Strickland signed Senate Bill 117, which created a new state-issued video-authorization process to replace the local franchise process. Prior to the effective date of the law, a company that intended to provide video service had to obtain a local video service franchise from each municipality or township.
Municipal corporations and […]

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Business Immigration - Passport to Success

admin @ December 27, 2007 # No Comment Yet

By Heather D. Walsh, Esq.

Everyone employed in the United States must have legal authorization to work in the U.S. This authorization is generally seen in the form of US citizenship. However, if a potential employee is not a US citizen how can you protect yourself and ensure that anyone you hire is legally […]

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Is your employee handbook getting you in trouble?

admin @ December 27, 2007 # No Comment Yet

By Rayan F. Coutinho
Introduction
There is no law that requires an employer to provide employees with a handbook. However, the employee handbook has become an extremely important document. It is a type of preventative medicine and can also serve as a good business planning tool. Many employers find it useful to distribute written manuals outlining company […]

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