There are several important federal tax law changes effective in 2026 that may impact your current estate plan. The “One Big Beautiful Bill Act” has significantly altered the landscape, and we recommend reviewing your estate plan to ensure it continues to meet your goals. Key 2026 Tax Law Changes • Federal Estate & Gift Tax Exemption: The lifetime federal estate and gift tax exclusion amount has been increased to $15 million per individual or a combined $30 million for a married couple in 2026. This increase, indexed for inflation, permanently replaces the scheduled 2025 sunset provision of the Tax Cuts and Jobs Act …
If I.C.E. Comes to the Door — What Employers Need to Know
As ICE continues to ramp up its enforcement activities, it is important (now more than ever) that employers understand their rights and responsibilities should ICE come to their business. If ICE comes to your business, you should first determine whether you are legally required to let them enter. Whether you must allow them to enter depends on (1) where they are trying to enter, and (2) what documents they have with them. ICE is permitted to enter publicly accessible areas of your business without a judicial warrant. Publicly accessible areas include any area of your business the public can enter, …
Eight Coolidge Wall Attorneys Named 2026 Ohio Super Lawyers and Rising Stars
Coolidge Wall is pleased to announce that eight of its attorneys have been selected by their peers for inclusion as 2026 Ohio Super Lawyers® and Rising Stars®. Super Lawyers: Patricia J. Friesinger: Creditor Debtor Rights Daniel J. Gentry: Business Litigation Joshua R. Lounsbury: Workers’ Compensation David P. Pierce: Business Litigation Richard A. Talda: Business Litigation Rising Stars: Robert D. Ballinger: Real Estate Kara T. Ruffolo: Business/Corporate Ashley E. Warwar: Estate Planning and Probate In addition, David Pierce was recognized as a Top 50 Cincinnati Super Lawyer. Dayton attorneys are included in the Cincinnati listing. Every year, Super Lawyers evaluates lawyers …
Thomas TJ Scanlon Joins Coolidge Wall as an Associate in Workers’ Compensation
Coolidge Wall is pleased to announce that Thomas “TJ” Scanlon has joined the firm as an associate in the firm’s Workers’ Compensation Department. He was previously a law clerk with Coolidge while attending the University of Dayton School of Law, where he graduated magna cum laude in May 2025. While at UD, he was a Law Review staff writer and an executive online editor. In addition, TJ was in the Leadership Honors Program and a Dean’s Fellow. He also was a Themis Student Representative, a UD student ambassador, and member of the Hispanic Law Association. TJ earned his undergraduate degree …
Coolidge Attorney Latashia Love Publishes Guide on Strengthening Tariff Escalation Clauses in Latest Issue of Bar Briefs Magazine
Latashia Love, an attorney in the firm’s Business/Corporate Department, wrote an article featured in the Nov/Dec 2025 issue of the Dayton Bar Association’s Bar Briefs magazine. The article, “Tariff Escalation Clauses: Contract Strategies for a Volatile Trade Environment,” outlines key features to include in escalation clauses to help make them more effective and enforceable. Read it here: https://issuu.com/daytonbarassociation/docs/nov_dec_2025_dayton_bar_briefs_magazine_vol._75_no/8
Attorney Scott Liberman Joins Coolidge Wall
Coolidge Wall is pleased to announce that attorney Scott Liberman has joined the firm. He brings more than 30 years of experience across a wide range of practice areas including: creditor/debtor rights, corporate and business, real estate, public sector/municipal and community associations. Prior to joining Coolidge, Scott held a variety of law firm leadership positions including Managing Shareholder at Altick and Corwin and serving as the Dayton office’s Partner-in-Charge of Buckley King LPA. Scott has extensive experience in creditor/debtor law with emphasis on collection proceedings, foreclosures, and compliance, which includes compliance with and defense of the Fair Debt Collection Practices …
Coolidge Wall attorney Kara Ruffolo recognized by Ohio State Bar Foundation
Coolidge Wall attorney Kara Ruffolo was recognized by the Ohio State Bar Foundation as a 2025 “Younger Attorney” community award winner at its annual “All Rise” gala in Columbus on Friday, October 24th. This award is presented to one attorney in each state district, who is under 40 or has less than 15 years of practice, and contributes substantial time with local social services, or civic, artistic/cultural organizations.
Oakwood Mayor William Duncan Proclaims October 13th Sam Warwar Day
Oakwood Mayor William Duncan proclaimed that today, October 13th, is Sam Warwar Day in the city in conjunction with Sam’s 70th birthday. Warwar, a shareholder in the firm, was lauded for being a long-time resident of Oakwood; for his 40-year legal career at Coolidge Wall as well as the many honors he has earned; and for his ongoing leadership in community organizations throughout Dayton. Pictured from the left: Mayor Duncan; Sam; his wife, Sherry; and his daughter, Ashley, who is also a shareholder at the firm. Congratulations to Sam on this singular honor and you can learn more about Sam …
NAIOP of Ohio Elects Ballinger as Incoming Board President
During its annual organizational meeting at the in Columbus, the NAIOP of Ohio Board of Directors announced the election of Dayton-area attorney Robert Ballinger as their next Board President, effective January 2026 through December 2027. Ballinger, a shareholder at Coolidge Wall Co., L.P.A. in Dayton, succeeds outgoing President Mike Sikora. Ballinger has been an active member of the Dayton Area Chapter of NAIOP and has served in key leadership roles on the statewide board, including as Board Vice-President, Chairman of the NAIOP of Ohio PAC Committee, and leading an Ohio delegation at the annual NAIOP Chapter Leadership & Legislative Retreat …
Michael J. Ruffolo and Samantha R. Shemavonian, have been selected to participate in the Dayton Bar Association’s 2025-26 Leadership Development Class
Coolidge Wall attorneys, Michael J. Ruffolo and Samantha R. Shemavonian, have been selected to participate in the Dayton Bar Association’s 2025-26 Leadership Development Class. This selective 10-month program offers leadership and professional development for DBA attorneys practicing 2-5 years. Participants must demonstrate passion for the profession, community engagement, a commitment to the DBA, and an interest in building relationships with a cross-section of lawyers and leaders in the region. Congratulations, Michael and Samantha!