Supreme Court Upholds Affordable Care Act Tax Credits

In Healthcare Reform by Coolidge Wall

On June 25th the Supreme Court ruled that premium tax credits provided by the Affordable Care Act (ACA) to help individuals of low or moderate income to buy health insurance either on state- or federally-managed marketplaces are lawful. This means that people in all states, including the 34 states with federally-facilitated marketplaces, will continue to have access to the tax credits. Because of the Court’s 6 to 3 ruling in King v. Burwell, ACA will remain unchanged, and individuals, employers, and health insurers must continue to comply with the law’s individual and employer coverage mandates. Backdrop ACA requires most Americans …

In Ohio, what goes into Articles of Incorporation?

In Business Organizations by Coolidge Wall

So you have decided to start a new business, and you would like to set it up as a corporation. Congratulations! While you are raising capital, hiring employees, signing contracts with vendors and obtaining the necessary licenses, don’t forget to file your Articles of Incorporation. Ohio law requires all corporations in the state to file a document called Original Articles of Incorporation with the Secretary of State before beginning to do business. The Articles are relatively simple, but must include the following: The corporation’s name, which must include either “Company,” “Co.,” “Corporation,” “Corp.,” “Incorporated,” or “Inc.” The location of the …

NLRB Supports Obscene Facebook Vulgarity, Punishes Common Sense Response

In Employment Law by Coolidge Wall

The National Labor Relations Board’s decision in Pier Sixty, LLC, 362 NLRB 59 (2015), will be startling to many managers struggling to maintain civility in the workplace. Increasingly, supervisors and human resource departments are expected to behave like lawyers and to ignore common sense for what should be routine discipline decisions. Although union activity is on the decline in most private sector industries, the catering company Pier Sixty was recently faced with an effort to unionize its New York operations. Two days before the employees were scheduled to vote on the EGU union petition, and just after receiving a reprimand …

Think Twice Before You Delete: How “Cleaning-Up” Your Internet Presence During or Pending Litigation Can “Clean-Out” Your Bank Account

In Litigation by Coolidge Wall

As if the lasting effects of your digital footprint were not deterrent enough, the possibility you could be destroying evidence and subjecting yourself to hundreds of thousands of dollars in fines if you delete material during existing or probable litigation should cause you pause before posting questionable material on social media outlets. Ohio Courts recognize civil claims for destruction of evidence, or what is commonly referred to as “spoliation” of evidence. You are guilty of destruction of evidence if: 1. There is pending or probable litigation; 2. You have knowledge that the litigation exists or is probable; 3. You willfully …

Is Your Estate Plan Up-To-Date?

In Estate Planning by Coolidge Wall

In Being Mortal, an incredibly rich and revealing book about what people care about as they age, Dr. Atul Gawande described how impressed he was by the importance people placed on maintaining control of their lives. Estate planning helps you maintain control during, and after, your life by allowing you to make decisions now to carry out your wishes later. Just as our lives and circumstances change frequently, so does the law. We visit our dentists and doctors regularly for a “check-up.” When did you last schedule a “check-up” of your estate planning documents? Are your documents up-to-date (or are …