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Article

Vorys Sater Seymour and Pease LLP | USA | 31 Oct 2018

Federal Tax Bulletin: Qualified Opportunity Zones: Proposed Regulations Provide Investors with Guidance on Several Important Questions

The federal Qualified Opportunity Zone (QOZ) program, enacted as part of overall tax reform at the end of 2017, has generated much interest among

Article

Vorys Sater Seymour and Pease LLP | USA | 21 Aug 2018

Federal Tax Bulletin: Prompt Action Urged for LLC and Partnership Agreements that Do Not Yet Address New Partnership Audit Rules

New rules effective for partnership taxable years beginning after December 31, 2017 dramatically alter the rights and obligations of partnerships

Article

Vorys Sater Seymour and Pease LLP | USA | 30 May 2018

Second Circuit Affirms Decision Rejecting Gathering Service Agreements in Bankruptcy

On May 25, 2018, the United States Court of Appeals for the Second Circuit upheld a district court’s decision that Sabine Oil & Gas Corporation could

Article

Vorys Sater Seymour and Pease LLP | USA | 11 Apr 2018

Carried Interests and Investment Management Fees: Certain Tax Reform Changes for Fund Managers

Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes

Article

Vorys Sater Seymour and Pease LLP | USA | 13 Feb 2018

IPR Institution Decisions are not (Entirely) Immune from Appeal

The U.S. Court of Appeals for the Federal Circuit recently opened the door to reviewing one aspect of decisions to institute Inter Partes Review (IPR)

Article

Vorys Sater Seymour and Pease LLP | USA | 30 Jun 2017

Proposed Regulations Confirm Broad Scope of New Partnership Audit Rules, Affecting Partnerships and LLCs Treated as Partnerships - Is Your Operating Agreement Ready?

The IRS has issued proposed regulations that implement the “centralized partnership audit regime” recently enacted by Congress. The new regime is a

Article

Vorys Sater Seymour and Pease LLP | USA | 14 Jun 2012

Ohio Supreme Court limits enforcement of non-compete agreements by successor entities in a merger

In Acordia of Ohio, LLC v. Fishel, the Ohio Supreme Court recently held that in a merger non-compete agreements transfer as a matter of law to the successor entity; however, such agreements are only enforceable according to their specific terms.

Article

Vorys Sater Seymour and Pease LLP | USA | 12 Nov 2011

Wastewater disposal - Ohio

We've noted before that Ohio will not allow POTWs to be used for the disposal of wastewater.

Article

Vorys Sater Seymour and Pease LLP | USA | 17 Sep 2011

Laser marcellus update

We've reported several times on the application filed by Laser Northeast Gathering Company, LLC, with the Pennsylvania Public Utility Commission (see here and here, e.g.). The Times Leader is reporting that Laser is now seeking to withdraw that application: "In a filing dated Thursday, Laser asked the Pennsylvania Public Utility Commission for permission to withdraw the application it filed in January 2010.

Article

Vorys Sater Seymour and Pease LLP | USA | 31 Aug 2011

Trademark owners: block your trademarks in the new .XXX domain

The new .XXX top-level domain that launches next month allows brand owners to “opt-out” and block their trademarks from being used in an .XXX domain name.

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