Crain’s Cleveland Business – Don’t be late: The costly consequence of omitting liquidated damages clauses

As a real estate and construction attorney and author of a soon-to-be-unveiled construction news outlet called YouDig?, I often deal with -- and get asked about -- liquidated damages provisions.…

Continue ReadingCrain’s Cleveland Business – Don’t be late: The costly consequence of omitting liquidated damages clauses

Refund Opportunities for Nonresidents of Ohio for Ohio Income Tax on Capital Gain from the Sale of Pass-Through Entity.

Under R.C. 5747.212, Ohio personal income tax is imposed on capital gains realized by out-of-state investors who hold a 20% or greater interest in a pass-through entity or closely held…

Continue ReadingRefund Opportunities for Nonresidents of Ohio for Ohio Income Tax on Capital Gain from the Sale of Pass-Through Entity.