OHIO SUPREME COURT RULES THAT LAST DEBTS NOT PRESENTED DIRECTLY TO THE ESTATE EXECUTOR OR ADMINISTRATOR ARE UNENFORCABLE
In Wilson v. Lawrence, a case decided in April, 2017, the Ohio Supreme Court issued a decision which established that “[a] claim against an estate must be timely presented in writing to the executor or administrator of the estate in order to meet the mandatory requirements of R.C. 2117.06(A)(1)(a) [the claim presentation statute], and… delivery of the claim to a person not appointed by the probate court who gives it to the executor or administrator […]
Continue readingSUPREME COURT RULES THAT OUT-OF-STATE INTERNET BUSINESSES MAY BE LIABLE FOR OHIO COMMERCIAL ACTIVITY TAX
On November 17, 2016, the Ohio Supreme Court handed down a decision which held, in effect, that Ohio’s Commercial Activity Tax (“CAT”) may be charged on the gross receipts of an out-of-state business’ Internet sale of goods to Ohio customers if those receipts exceed $500,000.In Crutchfield Corp. v. Testa, Slip Opinion No. 2016-Ohio-7760, the Ohio Supreme Court was presented with these facts: Crutchfield Corp. sold merchandise to Ohio consumers via the Internet and paid no CAT on its gross receipts […]
Continue readingRECENT CHANGES TO OHIO LAW GIVE ESTATE FIDUCIARIES ACCESS TO DIGITAL ASSETS
House Bill 432, which became effective in March of 2017, contained Ohio’s Revised Uniform Fiduciary Access to Digital Assets Act (“RUFADAA”). RUFADAA provides a digital asset owner’s fiduciaries (namely, his/her agents, guardians, estate representative, and trustees) with specific rights to access those assets. Before this change, fiduciaries could not lawfully access those assets. Under RUFADAA, “digital asset” means an electronic record in which an individual has a right or interest, but does not include an […]
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ESTHER’S LAW AUTHORIZES CAMERA SURVEILLANCE OF NURSING HOME ROOMS
According to Policy Matters Ohio, a non-profit, nonpartisan policy research organization, approximately 15,000 cases of nursing home abuse are reported each year in Ohio. However, the actual number of cases is far higher. The organization estimated that cases of elder abuse in Ohio are above 214,000 annually but most of the cases go unreported. This is a serious problem as the senior population in the state continues to grow. To help combat this problem, on Dec. […]
Continue readingOHIO’S NEW OVERTIME LAW
In April of 2022, Governor Mike DeWine signed Senate Bill (SB) 47. That legislation formally adopts, as Ohio law, certain Portal-to-Portal Act (“Portal Act”) amendments to the federal Fair Labor Standards Act (“FLSA”) which exempt employers from paying overtime under certain circumstances. Although, historically, federal courts have applied the Portal Act to Ohio state law claims for overtime pay, SB 47 now formally codifies the Portal Act’s exclusion of certain activities from the definition of compensable […]
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