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ESTATE PLANNING SERIES – ESTABLISHING A DOMICILE IN FLORIDA. Part 1: The Benefits of Being Domiciled in Florida

ESTATE PLANNING SERIES – ESTABLISHING A DOMICILE IN FLORIDA. Part 1: The Benefits of Being Domiciled in Florida


This article is the first installment of a three-part series by Art Gibbs that will examine the benefits of establishing your domicile in Florida and what steps must be taken to do so.  The first installment will explore the tax benefits of being domiciled in Florida.  The second installment will discuss how to sufficiently cut […]

ESTATE PLANNING SERIES – ESTATE AND GIFT TAX REFORM. Part 1: The Proposals for Estate and Gift Tax Reform Have Begun: Analysis and Considerations Regarding Lower Exemption Amounts

ESTATE PLANNING SERIES – ESTATE AND GIFT TAX REFORM. Part 1: The Proposals for Estate and Gift Tax Reform Have Begun: Analysis and Considerations Regarding Lower Exemption Amounts


This article is the first installment of a three-part series by Erica Williams that will highlight specific topics contained in recent tax reform proposals that may impact your estate plan.  The first installment will discuss the proposed changes to the estate and gift tax exemptions.  The second installment will discuss grantor trusts and how the […]

ESTATE PLANNING SERIES – UNDUE INFLUENCE. Part 1: What is Undue Influence – and How Much is too Much?

ESTATE PLANNING SERIES – UNDUE INFLUENCE. Part 1: What is Undue Influence – and How Much is too Much?


Bill Farrell and Malorie Alverson, of Wickens Herzer Panza’s Trust, Estate, and Probate Litigation practice group, invite you to join them for a three-part series discussing best practices during the estate-planning process to avoid an undue influence claim.  The first installment will address the definition of undue influence, discuss how much influence may be too […]

Women’s History Month: Florence Ellinwood Allen – First Woman Elected to a Judicial Office in the United States

Women’s History Month: Florence Ellinwood Allen – First Woman Elected to a Judicial Office in the United States


By Erica K. Williams, Esq. In our final installment of highlighting women who blazed a path for women attorneys, we introduce you to Florence Ellinwood Allen. Born in 1884, Florence grew up in Cleveland and graduated from Western Reserve University with a degree in music.  When her music career was cut short by an injury, […]

5 Considerations for Drafting Your COVID-19 Vaccination Policy

5 Considerations for Drafting Your COVID-19 Vaccination Policy


By Jonathan T. Hyman, Esq. At some point over the next several months, most of your employees will receive one of the various COVID-19 vaccines that the Food & Drug Administration has approved for Emergency Use Authorization. As your employees consider whether and when to obtain the vaccine, you, as their employer, have numerous issues [...]

COVID-19 Leave and Tax Credit Extension

COVID-19 Leave and Tax Credit Extension


By Amy L. DeLuca, Esq. As you are likely aware, the required leave initially provided for under the Families First Coronavirus Response Act (“FFCRA”), including the Emergency Paid Sick Leave Act (“EPSLA”) and the Emergency Family and Medical Leave Act (“EFLMA”), became voluntary for employers as of January 1, 2021.  Those employers who continued to [...]

Women’s History Month: Arabella Mansfield – First Female Admitted to the Legal Profession in the United States

Women’s History Month: Arabella Mansfield – First Female Admitted to the Legal Profession in the United States


By Malorie A. Alverson, Esq. In our continued mission to acknowledge the women who have broken through barriers to create pathways for our future, we commend the efforts of Arabella Mansfield.  Arabella has the distinction of being the first woman admitted to the legal profession in the United States.  Because she did not attend law […]

Women’s History Month: First Female Supreme Court Justice Sandra Day O’Connor

Women’s History Month: First Female Supreme Court Justice Sandra Day O’Connor


By Julie A. Vaccarelli, Esq. Most Americans have heard the name Sandra Day O’Connor, but did you know upon graduating from Stanford Law School in 1952, there were so few opportunities for female attorneys that she worked with no pay and without an office for the county attorney of San Mateo, California?  She turned that […]

Wickens Herzer Panza Welcomes Attorney Jonathan T. Hyman

Wickens Herzer Panza Welcomes Attorney Jonathan T. Hyman


Wickens Herzer Panza is pleased to announce the addition of Attorney Jonathan T. Hyman to its Board of Directors, Litigation Department, and Employment & Labor practice team. He focuses his practice on management-side labor and employment law, providing businesses proactive solutions to solve their workforce problems and reactive solutions when they find themselves litigating against [...]

Women’s History Month: Trailblazer Annette Cronise Lutes

Women’s History Month: Trailblazer Annette Cronise Lutes


By Amy L. DeLuca, Esq. Annette “Nettie” Cronise Lutes – you probably do not know this name, but if you are a female attorney in Ohio, you probably should.  Nettie was the trailblazer who paved the way for women in the legal profession in Ohio.  Ms. Cronise Lutes was born in Tiffin, Ohio and graduated […]

Wickens Herzer Panza Advises Webster Industries, Inc. in its Acquisition of Action Equipment Company

Wickens Herzer Panza Advises Webster Industries, Inc. in its Acquisition of Action Equipment Company


AVON, OHIO – March 3, 2021 On March 2, 2021, Webster Industries, Inc., an employee-owned company, announced its acquisition of Action Equipment Company in Newburg, Oregon.  Webster, located in Tiffin, Ohio, is an industry leader in conveyor chain, sprockets, vibrating conveyors and specialty castings.   Action is also a leading manufacturer of vibratory conveying and process […]

Ohio Passes Employment Law Uniformity Act Changing Workplace Discrimination Law

Ohio Passes Employment Law Uniformity Act Changing Workplace Discrimination Law


By Rachelle Kuznicki Zidar, Esq. and Matthew N. Danese, Esq. On January 12, 2021, Ohio Governor Mike DeWine signed H.B. 352, the Employment Law Uniformity Act (“ELUA”), into law which revises several provisions of Ohio workplace discrimination law. The intent behind the new law is to clarify the administrative and procedural confusion regarding workplace discrimination claims […]

Suing in a Class Action Claiming a COVID Closure or Restriction Is an Unconstitutional Taking for Which Fair Compensation Is Required

Suing in a Class Action Claiming a COVID Closure or Restriction Is an Unconstitutional Taking for Which Fair Compensation Is Required


By Thomas R. Theado, Esq. You own a restaurant. Its occupancy permit allows seating of 112. COVID restrictions limit your seating to 42, and you have to close at 10:00 p.m. You had a bustling hair-styling salon until mid-March. COVID regulations required you to close, for months. You understand why these restrictions were imposed. You […]

Matthew Nakon named to Cleveland Magazine’s “The Cleveland 500” for 2021

Matthew Nakon named to Cleveland Magazine’s “The Cleveland 500” for 2021


Wickens Herzer Panza congratulates Matthew W. Nakon for his inclusion in Cleveland Magazine's 2021 edition of "The Cleveland 500". "The Cleveland 500" is list of influencers that are more than just successful.  They have a forward-thinking mindset, a unified vision, boundless creativity and the ability to lead.  They guide from behind the scenes, as well [...]

Call to Action: Deadline to Meet PPP Safe Harbors Approaches

Call to Action: Deadline to Meet PPP Safe Harbors Approaches


By Brandon J. Leal, Esq. Perhaps the greatest appeal of the Paycheck Protection Program (“PPP”) is that any loan received through the program is potentially 100% forgivable.  However, in order to achieve 100% forgiveness borrowers must navigate a complicated and ever changing web of rules and regulations from the Small Business Administration (“SBA”) and Internal […]

Arbitration Provisions in Contract May be Waived by Inconsistent Acts

Arbitration Provisions in Contract May be Waived by Inconsistent Acts


By Michael R. Fortney, Esq. Generally speaking, disputes between parties can be resolved through courts (also known as litigation), or through alternative dispute resolution (ADR, which could mean arbitration or mediation). While mediation is non-binding (meaning neither party is forced to accept the resolution proposed by the mediator), arbitration is binding (meaning the decision of […]

Which Expenses are Still “Miscellaneous Itemized Deductions” on the Fiduciary Income Tax Return?: Revisiting Internal Revenue Code Sect. 67(g)

Which Expenses are Still “Miscellaneous Itemized Deductions” on the Fiduciary Income Tax Return?: Revisiting Internal Revenue Code Sect. 67(g)


By Ryan J. Garman, Esq. One of the most important aspects in any estate or trust administration is income tax.  Thus, it is imperative to understand which expenses are deductible.  But, unlike individuals, income taxation deductions for estates and non-grantor trusts are considerably different and it is imperative to understand the nuances if you are […]

Year End FFCRA Paid Leave Considerations

Year End FFCRA Paid Leave Considerations


By Amy L. DeLuca, Esq. Unless extended by Congress, the paid leave provisions under the Families First Coronavirus Response Act (“FFCRA”) are set to expire on December 31, 2020.  This means that upon expiration of the FFCRA paid leave provisions, employers will no longer be required to provide paid leave to employees for the following […]

6 WHP Attorneys Recognized on 2021 Ohio Super Lawyers List; 3 Recognized as Rising Stars

6 WHP Attorneys Recognized on 2021 Ohio Super Lawyers List; 3 Recognized as Rising Stars


We’re proud to announce the following six attorneys have been named to the 2021 Ohio Super Lawyers® List based on peer nominations that were submitted, reviewed and researched by Super Lawyers: Arthur E. Gibbs III, Estate & Probate Richard A. Naegele, Employee Benefits Matthew W. Nakon, Business Litigation Richard D. Panza, Business Litigation Christopher W. […]

PPP Loan Necessity Questionnaire

PPP Loan Necessity Questionnaire


By Brandon J. Leal, Esq. The Small Business Administration (the “SBA”) has issued a new questionnaire that all Paycheck Protection Program (“PPP”) borrowers that received a loan of $2 million or more must complete. Based on current commentary and available information, this requirement will not be asked of parties who received less than $2 million […]

Wickens Herzer Panza Receives 2021 “Best Law Firms” Ranking

Wickens Herzer Panza Receives 2021 “Best Law Firms” Ranking


U.S. News & World Report and Best Lawyers® have released their 2021 “Best Law Firms” rankings and we’re proud to share that Wickens Herzer Panza has been listed in multiple areas. Rankings as a “Best Law Firm” recognize Firms for their professional excellence and consistently impressive ratings from clients and peers. According to Best Lawyers, “achieving a tiered [...]

Why Put Off to Tomorrow What You Can Do Today: Courts Move Forward with Virtual Trials

Why Put Off to Tomorrow What You Can Do Today: Courts Move Forward with Virtual Trials


By Rachelle Kuznicki Zidar, Esq. and Michael R. Nakon, Esq. At the outset of the Covid-19 Pandemic, courts across the county shut down for all but the most emergency proceedings.  Since that time, many courts, including those in Ohio, have opened their doors, but with strict protections and limitations in place, opting for telephonic or […]

New Program Authorized to Provide Relief for Ohio Small Businesses – Apply Today!

New Program Authorized to Provide Relief for Ohio Small Businesses – Apply Today!


By Brandon A. Wojtasik, Esq. Governor Mike DeWine approved $125 million of Federal CARES Act funding to provide $10,000 grants to qualifying Ohio small businesses. The qualifications under this new Small Business Relief Grant (“SBRG”) program are provided below. Qualifying businesses can begin applying today, and the grants will be awarded on a first-come-first-serve basis. […]

Attorney Fee Recovery in Construction Disputes

Attorney Fee Recovery in Construction Disputes


By Michael R. Fortney, Esq. Construction projects (and contractors) end up in Ohio’s courts far too often, and the question on every owner or contractor’s mind is, “can we recover our attorney fees?” Ohio’s Seventh District Court of Appeals recently answered this eternal question and reaffirmed Ohio’s use of the “American Rule” for recovering attorney […]

Companies Need to Budget Now for Minimum Wage Increase

Companies Need to Budget Now for Minimum Wage Increase


By Amy L. DeLuca, Esq. As we move through the fourth quarter and companies are planning budgets for 2021, one factor that must be considered is the increase to Ohio’s minimum wage.  Effective January 21, 2021, for companies with annual gross receipts over $323,000.00, Ohio’s general minimum wage for non-tipped employees will increase to $8.80/hr. [...]

PPP Loans (Part 2):  PPP Loans in a Transaction

PPP Loans (Part 2):  PPP Loans in a Transaction


By John A. Polinko, Esq. and Benjamin M. Cooke, Esq. Recently, we published a brief article concerning the treatment of a PPP loan in a change of control transaction; specifically, the sale of a PPP borrower's business.  In our experience in such transactions, to date, banks have struggled with addressing the PPP loan prior to [...]

Call to Action: Check Your Leases

Call to Action: Check Your Leases


By Brandon J. Leal, Esq. Imagine the following scenario: perhaps even a typical scenario in today's commercial real estate environment.  A commercial landlord receives a notice from its tenant's legal counsel.  The notice informs the landlord that the tenant, who is seven years into a ten year lease, is vacating the premises in thirty days [...]

Department of Labor Issues Proposed Rule Defining Independent Contractor Status

Department of Labor Issues Proposed Rule Defining Independent Contractor Status


By Amy L. DeLuca, Esq. The question of whether a worker is an employee or independent contractor has long been a thorn in employers’ sides.  With the Department of Labor’s (“DOL”) recent announcement of a proposed rule change, there may be some relief on the horizon.  The proposed rule issued by the DOL on September […]

Wickens Herzer Panza Welcomes Attorney Brandon A. Wojtasik

Wickens Herzer Panza Welcomes Attorney Brandon A. Wojtasik


Wickens Herzer Panza is pleased to announce the addition of Attorney Brandon A. Wojtasik to its Corporate & Business Transactions practice team. Brandon A. Wojtasik, Esq. Brandon's practice is focused on a variety of corporate and business law matters, including corporate transactions, corporate governance, mergers and acquisitions, and private equity. He has counseled a broad [...]

PPP Loans (Part 1):  PPP Loans in a Transaction

PPP Loans (Part 1):  PPP Loans in a Transaction


By Benjamin M. Cooke, Esq. and Julie A. Vaccarelli, Esq. How does a PPP loan that has not yet been forgiven get handled in a mergers and acquisitions (M&A) deal? "It depends."  Most clients are familiar with this phrase from their lawyer.  In most cases the vague or uncommitted response is necessitated by the uncertainty [...]

COVID-19 Civil Immunity for Businesses

COVID-19 Civil Immunity for Businesses


By Amy L. DeLuca, Esq. Yesterday, Governor DeWine signed H.B. 606 which provides civil immunity against actions for injury, death or loss stemming from exposure to COVID-19.  Under this new legislation, which is retroactive to March 9, 2020 and expires of September 30, 2021, businesses are provided some immunity from actions relating to COVID-19, provided […]

Class Action Covid-19 Business Interruption Lawsuit Survives – For Now

Class Action Covid-19 Business Interruption Lawsuit Survives – For Now


By Michael R. Nakon, Esq. and Wilbert V. Farrell IV, Esq. A Federal Court in Missouri refused to dismiss a class-action lawsuit brought by Missouri and Kansas businesses seeking to invoke Business Interruption coverage from their insurance carrier.  Class Representative Plaintiffs, Studio 417, a hair salon, and several named restaurants filed their Complaint against The […]

5 WHP Attorneys Named in The Best Lawyers in America© 2021

5 WHP Attorneys Named in The Best Lawyers in America© 2021


Wickens Herzer Panza is pleased to announce that five attorneys have been named in the 27th Edition of The Best Lawyers in America©. This recognition is earned through peer nominations and reviews and is intended to capture "the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area [...]

Workers’ Compensation Group Rating Program

Workers’ Compensation Group Rating Program


At Wickens Herzer Panza we administer a group rating program (through Trident, sponsored by NEOSC) to assist our client group members in reducing their workers’ compensation premiums. A group rating program allows employers to pool together through a sponsoring organization to combine their risk and liability, and therefore reduce the amount of workers’ compensation premium […]

Latest Rule Change for PPP Forgiveness

Latest Rule Change for PPP Forgiveness


By Julie A. Vaccarelli, Esq. In the ever-changing world of Paycheck Protection Program (“PPP”) and the parameters for forgiveness, the President signed the Paycheck Protection Program Flexibility Act (“PPPFA”) June 6, 2020. The key takeaways are as follows: The ratio of payroll to expenses changed. In the original rule, borrowers were required to spend 75% […]

PPP Loan Forgiveness Application

PPP Loan Forgiveness Application


By Christopher W. Peer, Esq. and Benjamin M. Cooke, Esq. Forgiveness has been one of the primary topics of discussion surrounding the Paycheck Protection Program (“PPP”) for weeks (especially for small businesses receiving less than $2 million in PPP funds).  Finally, some official guidance is out on how employers will report their use of PPP […]

Good Faith Certification for Necessity of PPP Loans Causing Concern?  Worry No More!

Good Faith Certification for Necessity of PPP Loans Causing Concern?  Worry No More!


By Julie A. Vaccarelli, Esq. and Brandon J. Leal, Esq. Late in the morning on Tuesday, May 13, 2020, the Small Business Administration (“SBA”) released additional guidance regarding loan forgiveness under the Paycheck Protection Program (“PPP”) that many borrowers have been waiting for.  This additional guidance clarifies only one issue:  good faith economic necessity and […]

Potential Backstops May Cover COVID-19 Pandemic Business Interruption Losses

Potential Backstops May Cover COVID-19 Pandemic Business Interruption Losses


By Wilbert V. Farrell IV, Esq. and Matthew N. Danese, Esq. There have been multiple recent efforts by various interested actors to provide potential backstops that may cover COVID-19 business interruption losses, which would affect Ohio businesses. 1.  If Passed into Law, Ohio H.B. 589 Would Provide Business Interruption Coverage for Some Ohio-Based Companies. First, […]

Ohio Unemployment and Employee’s Refusal to Return to Work While Receiving COVID-19 Benefits

Ohio Unemployment and Employee’s Refusal to Return to Work While Receiving COVID-19 Benefits


By Amy L. DeLuca, Esq. In light of the COVID-19 crisis, the State of Ohio expanded employees’ opportunities to receive unemployment benefits. This, along with the additional unemployment benefits provided under recently passed federal legislation, makes unemployment a lucrative and appealing option for many employees. With the potential for businesses to reopen and/or expand services […]

Not Complying with the Stay at Home Order? Be Prepared for the Legal Consequences.

Not Complying with the Stay at Home Order? Be Prepared for the Legal Consequences.


By Michael R. Nakon, Esq. and Matthew N. Danese, Esq. As the COVID-19 pandemic continues to grip states across the country, Ohio businesses have been among the earliest to feel the effects of a state imposed Stay at Home Order, with some non-essential businesses choosing to ignore the mandates of Governor DeWine and Ohio’s Director […]

You Received Your PPP Funds; Now What?

You Received Your PPP Funds; Now What?


By: Christopher W. Peer. Esq. and John A. Polinko, Esq. To believe the reports and news stories, the Paycheck Protection Program (“PPP”) has been a success in that thousands of small businesses have been able to take advantage of the relief it provides, but the road was less than smooth. The prevailing thought is that […]

Changes to Payroll Reporting as a Result of COVID-19

Changes to Payroll Reporting as a Result of COVID-19


From:  Ohio Bureau of Workers’ Compensation To:  Third Party Administrators/Employer Representatives   The BWC-Employer Services Division will implement two changes in payroll reporting requirements as a result of the COVID-19 pandemic and state of emergency. Please refer to the details below regarding  the Families First Coronavirus Response Act and reportable wages associated with teleworking staff.  […]

CARES Act Update: Retirement Plan Relief

CARES Act Update: Retirement Plan Relief


By Richard A. Naegele, Esq. The retirement savings of the American people have been devastated by the economic impacts of the coronavirus pandemic. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) includes a series of provisions intended to help American’s retirement savings recover once the crisis abates. There are three primary retirement relief […]

IRS Families First Coronavirus Response Act Guidance

IRS Families First Coronavirus Response Act Guidance


By Amy L. DeLuca, Esq. In order to assist employers with determining tax implications and tax credits available under the Families First Coronavirus Response Act (“FFCRA” or “Act”), the IRS recently issued guidance. An immediate concern of employers is what they should be doing to document leave taken under the FFCRA in order to have […]

Employer Update: Families First Coronavirus Response Act, Ohio Stay At Home Order, and Other COVID-19 Employment Related Matters

Employer Update: Families First Coronavirus Response Act, Ohio Stay At Home Order, and Other COVID-19 Employment Related Matters


By Amy L. DeLuca, Esq. and Matthew N. Danese, Esq. With the recent passage of legislation at both the state and federal levels, employers have been scrambling to determine whether they fall under the various provisions and what must be done to comply with the new laws. The Families First Coronavirus Response Act (“FFCRA” or […]

CARES Act to Provide Critical Funding for Small Businesses to Retain Workforces and Get Back to Work

CARES Act to Provide Critical Funding for Small Businesses to Retain Workforces and Get Back to Work


By Christopher W. Peer, Esq. and John A. Polinko, Esq. In response to the unparalleled upheaval of the U.S. economy as a result of the COVID-19 crisis, the U.S. Government has put into place solutions that workers and small businesses can utilize to survive in the immediate term and, potentially, thrive following the slow-down or […]

DOL Guidance for the Implementation of the Families First Coronavirus Response Act

DOL Guidance for the Implementation of the Families First Coronavirus Response Act


By Amy L. DeLuca, Esq. The Department of Labor recently issued additional guidance in the form of FAQs to address many of the questions raised by the Families First Coronavirus Response Act (FFCRA).  Below is a link to the DOL posting. https://www.dol.gov/agencies/whd/pandemic/ffcra-questions   This article provides an overview and summary of the matters described therein.  […]

The Small Business Provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act

The Small Business Provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act


By Brandon J. Leal, Esq. The Coronavirus Aid, Relief, and Economic Security (CARES) Act package is huge (over 800 pages).  It contains tax relief, a wide range of health care provisions (including large subsidies for the industry, loosening of regulations to increase access to “telehealth” services, and increased access to tax-favored health accounts), unemployment insurance, […]

Families First Coronavirus Response Act – Department of Labor Guidance

Families First Coronavirus Response Act – Department of Labor Guidance


By Amy L. DeLuca, Esq. The Department of Labor (“DOL”) recently issued guidance on the Families First Coronavirus Response Act (“Act”).  Additional guidance in the way of regulations is expected in April. Employers should take note that the DOL guidance provides the effective date of the Act is April 1st, rather than April 2nd as […]

Business Operations, Cash Needs, and Lender Options

Business Operations, Cash Needs, and Lender Options


By Christopher W. Peer, Esq. and John A. Polinko, Esq. These are unprecedented times. Coronavirus has created significant market volatility in addition to the health crisis. If you are in grocery, pharma or healthcare, opportunities abound. If your business is entertainment or non-specific manufacturing, times are very tough. No matter how unfamiliar this “new normal” […]

Coronavirus Impact to Commercial Property Owners

Coronavirus Impact to Commercial Property Owners


By Brian W. Bonham, Esq. and Brandon J. Leal, Esq. The coronavirus crisis is having a devastating economic impact on every aspect of the economy. Owners of leased commercial property should start acting proactively to protect their interests. All need to start considering how this crisis will impact tenants. At times such as this, it […]

The Current State of Construction Projects in Ohio after the Ohio Department of Health Director’s Stay At Home Order of March 22, 2020

The Current State of Construction Projects in Ohio after the Ohio Department of Health Director’s Stay At Home Order of March 22, 2020


By Michael R. Fortney, Esq. The Ohio Department of Health Director’s Stay At Home Order of March 22, 2020 (“Order”), allows the construction industry to continue working on projects related to “Essential Infrastructure” as well as critical trades (including plumbers, electricians, exterminators, cleaning and janitorial staff for commercial and governmental properties, security staff, operating engineers, […]

Our Firm’s Commitment to Our Clients and Employees

Our Firm’s Commitment to Our Clients and Employees


In our desire to provide the safest possible environment for our clients and employees, while managing governmental directives, we want to keep you apprised of our plans as we move forward. At present, the Stay at Home Order issued by Ohio Department of Health Director, Dr. Amy Acton, has identified Law Firms as essential businesses. […]

COVID-19 Response: Ohio Governor Orders Ohioans to Stay at Home

COVID-19 Response: Ohio Governor Orders Ohioans to Stay at Home


By Benjamin M. Cooke, Esq. In response to the continuing coronavirus pandemic, Ohio Governor Mike DeWine has been one of the more aggressive governors responding to the crisis.  On Sunday, March 22, Governor DeWine, through Ohio Department of Health Director, Dr. Amy Acton, issued the Order that All Persons Stay at Home Unless Engaged in […]

Ohio BWC Announces Payment Deadlines Extended

Ohio BWC Announces Payment Deadlines Extended


By Matthew N. Danese, Esq. On Saturday March 21, 2020, Ohio Lt. Governor Husted and the Ohio Bureau of Workers’ Compensation announced that due to the COVID-19 pandemic, employer’s premium installment payments due for March, April, and May may be deferred until June 1, 2020.  At that time, the matter will be reconsidered by the […]

COVID-19: The Small Business Administration Doing Their Part

COVID-19: The Small Business Administration Doing Their Part


By Our Firm’s Corporate and Business Transactions Practice Professionals In the wake of a nationwide crisis, the U.S. Small Business Administration (SBA) is offering low-interest small business loans for working capital through its Disaster Loan Assistance program to small businesses impacted by COVID-19.  In an effort to mitigate the negative impact of COVID-19, the SBA […]

Families First Coronavirus Response Act:  Implications for Employers

Families First Coronavirus Response Act:  Implications for Employers


By Amy L. DeLuca, Esq. The Families First Coronavirus Response Act (“Act”) was passed by the Senate and signed by President Trump on March 18, 2020.  According to recent guidance issued by the Department of Labor, the Act will go into effect on April 1, 2020, employers must immediately determine its impact on their policies and […]

Ohio Unemployment and COVID-19

Ohio Unemployment and COVID-19


By Amy L. DeLuca, Esq. On March 15, 2020, Governor DeWine announced that he was issuing an order relaxing the requirements to receive unemployment benefits in light of the COVID-19 pandemic.  The order will allow those subject to quarantine by a physician or an employer and those who are unable to work due to a […]

A Message from our Firm’s President, Matthew W. Nakon

A Message from our Firm’s President, Matthew W. Nakon


Dear Clients and Friends of WHP: As COVID-19 continues to spread, the uncertainty and fluidity of the situation forces us to face this challenge directly.  At WHP, our primary focus is the health and safety of our people, their families, and that of our clients and other colleagues.  We live and work in a great […]

Covid-19: Employment Law FAQs and Guidance

Covid-19: Employment Law FAQs and Guidance


By Amy L. DeLuca, Esq. and Matthew N. Danese, Esq. Employers, as well as their employees, are closely monitoring the COVID-19 situation.  With schools closing and officials urging social distancing, several questions arise relating to working arrangements, paid time off and other employment considerations.  Based on guidance from the United States Centers for Disease Control and […]

Ohio Industrial Commission Workers’ Compensation Hearings

Ohio Industrial Commission Workers’ Compensation Hearings


The Ohio Industrial Commission announced today that all workers’ compensation hearings will be suspended from Monday, March 16 to Tuesday, March 17, 2020. Beginning Wednesday, March 18, the Commission will begin conducting hearings by telephone for the following issues: permanent total disability, temporary total disability or the termination of temporary total disability, wage loss, allowance […]

SECURE Act Update

SECURE Act Update


On Friday December 20, 2019, the SECURE Act was signed into law. This new legislation, which became effective January 1, 2020, drastically changes the landscape for estate plans involving retirement accounts. The purpose of this letter is to make you aware of the basic changes in the law and briefly explain how this may impact […]

7 WHP Attorneys Recognized on 2020 Ohio Super Lawyers List; 2 Recognized as Rising Stars

7 WHP Attorneys Recognized on 2020 Ohio Super Lawyers List; 2 Recognized as Rising Stars


We’re proud to announce the following attorneys have been named to the 2020 Ohio Super Lawyers List based on peer nominations that were submitted, reviewed and researched by Super Lawyers: Arthur E. Gibbs III, Estate Planning & Probate Richard A. Naegele, Employment & Labor Matthew W. Nakon, Litigation Richard D. Panza, Litigation Christopher W. Peer, […]

Wickens Herzer Panza receives “Best Law Firm” Ranking

Wickens Herzer Panza receives “Best Law Firm” Ranking


U.S. News & World Report and Best Lawyers® have released their 2020 “Best Law Firms” rankings and we’re proud to share that Wickens Herzer Panza has been listed in multiple areas. Rankings as a “Best Law Firm” recognize Firms for their professional excellence and consistently impressive ratings from clients and peers. According to Best Lawyers, “achieving […]

Building Collapse During Construction

Building Collapse During Construction


By Philip J. Truax, Esq. Renovation and rehabilitation projects continue to flourish in Ohio, as owners and developers prefer in some instances to salvage older structures.  This is a good thing.  These original buildings tell a story about who we are, and as an industry, we should work hard to keep, improve, and/or re-purpose them. […]

Time For Your Company’s Year-End HR Check-Up

Time For Your Company’s Year-End HR Check-Up


By Amy DeLuca, Esq. When was the last time you reviewed and updated your employee handbook?  What about job descriptions?  Do you have them?  As the year is coming to an end, now is the ideal time to conduct a check-up of your HR policies, practices and procedures.  Having HR policies and practices that are […]

New DOL Overtime Rule

New DOL Overtime Rule


By Julie Vaccarelli, Esq. The U.S. Department of Labor (“DOL”) issued a final rule that will redefine which white-collar workers are exempt from the overtime provisions of the Fair Labor Standards Act (the “FLSA”). The new rule is effective January 1, 2020 and will increase the number of employees who are eligible for overtime pay. […]

Attorney Erica K. Williams, Named an Accredited Estate Planner® (AEP®) Designee

Attorney Erica K. Williams, Named an Accredited Estate Planner® (AEP®) Designee


FOR IMMEDIATE RELEASE Contact: Susan Austin Carney Tel. 866/ 226-2224 Email: susan@naepc.org   Attorney Erica K. Williams, Named an Accredited Estate Planner® (AEP®) Designee by the National Association of Estate Planners & Councils on August 22, 2019   Cleveland, Ohio – Attorney Erica K. Williams is newly certified as an Accredited Estate Planner® (AEP®) designee […]

5 WHP Attorneys Named in The Best Lawyers in America© 2020

5 WHP Attorneys Named in The Best Lawyers in America© 2020


Wickens Herzer Panza is pleased to announce that five attorneys have been named in The Best Lawyers in America© 2020. This recognition is earned through peer nominations and reviews and is intended to capture "the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice [...]

Department of Labor Issues Guidance on FMLA Leave Designation

Department of Labor Issues Guidance on FMLA Leave Designation


by Matthew N. Danese, Esq.   Any employer subject to the Family Medical Leave Act (“FMLA”) should be aware of the opinion letter the U.S. Department of Labor issued on March 14, 2019 regarding designation of FMLA leave. The FMLA provides certain employees with up to 12 weeks of unpaid leave per year for certain […]

Solar Panels in Community Associations: Legislative Update

Solar Panels in Community Associations: Legislative Update


By Amanda A. Barreto, Esq. If your condominium or homeowners association does not already have a policy on solar panel installation and placement, it may be time to institute one—especially if House Bill 20 goes anywhere in Columbus. On February 12, 2019, House Bill 20 was introduced in the Ohio House of Representatives seeking to […]

Overtime Changes Are Coming: Is Your Business Ready?

Overtime Changes Are Coming: Is Your Business Ready?


By Amy Deluca, Esq. UPDATE: The Department of Labor announced a proposed rule regarding overtime. The newly proposed standard salary level has been increased to $679 per week (or $35,308 per year). Anything above this salary level means eligibility for overtime varies based on job duties.  Under the Fair Labor Standards Act (“FLSA”), employers are […]

6 WHP Attorneys Recognized on 2019 Ohio Super Lawyers List; 3 Recognized as Rising Stars

6 WHP Attorneys Recognized on 2019 Ohio Super Lawyers List; 3 Recognized as Rising Stars


We’re proud to announce the following attorneys have been named to the 2019 Ohio Super Lawyers List based on peer nominations that were submitted, reviewed and researched by Super Lawyers: Philip J. Truax, Real Estate & Construction (first time on the list!) Arthur E. Gibbs III, Estate Planning & Probate Richard A. Naegele, Employment & Labor […]

Employee Misclassification: Avoid Hefty Fines

Employee Misclassification: Avoid Hefty Fines


By: Amy L. DeLuca, Esq. The Fair Labor Standards Act (“FLSA”) is the federal law setting the requirements for paying employees and defining what type of positions qualify for overtime.  If a position is non-exempt, employees working in that position must be paid overtime at a rate of one and one-half times their regular hourly […]

Fundless Sponsor Acquisitions

Fundless Sponsor Acquisitions


by Benjamin M. Cooke, Esq. & Anthony J. Cox, Esq. In recent years, a new brand of investor has entered the middle market private equity space:  the fundless sponsor.  Different than the traditional private equity fund, fundless sponsors do not have an investment fund supporting any acquisition activity.  Rather, these fundless sponsors pursue deal opportunities […]

Hidden Opportunities Right Under Your Nose

Hidden Opportunities Right Under Your Nose


by John A. Polinko, Esq. The distressed market has always presented fertile ground for business parties – investors, business owners, and start-ups – to explore opportunities that, though they may come with some uncertainty, offer “value” that potentially outweighs the issues present. Sometimes these opportunities come through as shut-downs, liquidations, reorganizations, or otherwise (at times, […]

Aging in Place: Plan, Support, Succeed

Aging in Place: Plan, Support, Succeed


by Carmen M. Verhosek, Esq. Aging in place simply means that older individuals make a conscious decision to age in their current residence by adding the appropriate wrap-around services necessary in order to maintain their quality of life as they move along the aging continuum. This means planning early in regards to finances, estate plan, […]

Service Animals & Emotional Support Animals: What Every Ohio Business Should Know

Service Animals & Emotional Support Animals: What Every Ohio Business Should Know


by Amanda A. Barreto, Esq. Assistance animals are a common occurrence these days: on airplanes, in restaurants, and at the grocery store.  Ohio businesses who offer up any space to the general public—whether a lobby or a larger retail or dining area—need to understand the rules governing assistance animals so they do not find themselves […]

Wickens Herzer Panza receives “Best Law Firm” ranking

Wickens Herzer Panza receives “Best Law Firm” ranking


U.S. News & World Report and Best Lawyers® have released their 2019 “Best Law Firms” rankings and we’re proud to share that Wickens Herzer Panza has been listed in multiple areas. Rankings as a “Best Law Firm” recognize Firms for their professional excellence and consistently impressive ratings from clients and peers. According to Best Lawyers, “achieving a […]

Worker Classification- It’s Not a Worker or Employer Decision!

Worker Classification- It’s Not a Worker or Employer Decision!


by William P. Prescott, Esq.   Worker Classification- It’s Not a Worker or Employer Decision! Worker classification remains a problem for businesses of all types, including professional practices.  Because the Internal Revenue Services (IRS), the Department of Labor (DOL) and the states believe that they are currently incurring a significant loss of revenue and where […]

Breast Cancer Awareness Month: Our ‘Why’

Breast Cancer Awareness Month: Our ‘Why’


by Morgan Nakon & Matthew W. Nakon, Esq. As many of you are now aware, during Breast Cancer Awareness Month WHP will hold several fundraising initiatives, with the proceeds benefiting Susan G. Komen, Northeast Ohio Chapter. This cause and Foundation are important to several members of our WHP family who have been impacted by breast […]

Disaster Preparedness: Before and After a Major Loss

Disaster Preparedness: Before and After a Major Loss


by Philip J. Truax, Esq. Disaster Preparedness: Before and After a Major Loss By now, you’ve all seen and heard of the tragedy brought on by Hurricane Florence in the Carolinas, as well as Hurricane Michael in the panhandle.  Surely the wind and rains from the storms were devastating but the slow, ongoing and ever-rising […]

Supreme Court Limits Construction Insurance – Now What?

Supreme Court Limits Construction Insurance – Now What?


by Philip J. Truax, Esq. By now, you may have heard about the Ohio Supreme Court case that held a contractor’s commercial general liability policy (CGL) does not cover property damage caused by its subcontractor’s defective work.  If not, here is a brief summary: In Ohio N. Univ. v. Charles Constr. Servc., Inc., 2018-Ohio-4057, Charles […]

Balance: The Sandwich Generation Event Recap

Balance: The Sandwich Generation Event Recap


Thursday, September 27th marked our Firm’s first quarterly Women’s Initiative event. The topic? Balance: The Sandwich Generation Covering what you need to know when you find yourself caring for your parents AND for your children, WHP attorneys Carmen Verhosek and Erica Williams led the discussion with some of our area’s top female leaders who happen […]

Don’t Rely Only On Your Invoice!

Don’t Rely Only On Your Invoice!


By: Philip J. Truax, Esq.   As a service provider, invoices can often be your lifeblood to cash.  You perform your work or your services, and you provide your customer with an invoice, whether to obtain a partial payment or full payment for that work or those services. In fact, many of your customers will […]

New Law Changes “Bright-Line” Test For Ohio Income Tax Determination

New Law Changes “Bright-Line” Test For Ohio Income Tax Determination


by Erica K. Williams, Esq. A recently enacted law amends R.C. Section 5747.24 to revise and re-establish the bright-line domiciliary test for Ohio income tax purposes.  Under the new law, an individual is presumed to be not domiciled in Ohio for the entirety of any taxable year if the individual files an Affidavit of Non-Ohio […]

Investing in Real Estate: What You Should Consider

Investing in Real Estate: What You Should Consider


by Douglas J. Swearingen, Esq. Many people view investing in real estate as an opportunity to maintain and grow a passive income stream as either a primary or secondary source of revenue.  There are several issues that real estate investors need to consider in order to protect both their personal and business assets from the […]

PRESS RELEASE: RETIRED ATTORNEY, THE HONORABLE JOSEPH E. CIRIGLIANO, RECEIVED THE OHIO STATE BAR ASSOCIATION’S HIGHEST HONOR: THE BAR MEDAL

PRESS RELEASE: RETIRED ATTORNEY, THE HONORABLE JOSEPH E. CIRIGLIANO, RECEIVED THE OHIO STATE BAR ASSOCIATION’S HIGHEST HONOR: THE BAR MEDAL


AVON (August 24, 2018) – On Thursday, August 23, 2018, retired Wickens Herzer Panza attorney and former Judge Joseph E. Cirigliano was presented with the Ohio State Bar Association’s highest honor:  the Bar Medal. This medal is awarded to individuals who give their time and talent by way of leadership roles on the bench and […]

5 WHP Attorneys Named in 2019 Best Lawyers® List

5 WHP Attorneys Named in 2019 Best Lawyers® List


CLEVELAND, OH - Wickens Herzer Panza is pleased to announce that five attorneys have been named in The Best Lawyers® in America (2019 Edition) list. This recognition is earned through peer nominations and reviews and is intended to capture "the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area [...]

Health Care Reform for Small Employers

Health Care Reform for Small Employers


Published on March 2, 2011 By Kelly A. (Means) VanDenHaute, J.D., Richard A. Naegele, J.D., M.A., William P. Prescott, E.M.B.A., J.D., Mark P. Altieri, J.D., L.L.M., CPA, PFS In March of 2010, the Patient Protection and Affordable Care Act became law. While as a small employer you may be exempt from many of the health care reform mandates, many other […]

What Is Quid Pro Quo Sexual Harassment? (Part II)

What Is Quid Pro Quo Sexual Harassment? (Part II)


by Amy DeLuca, Esq.   We know that in recent months allegations of sexual harassment have been on the rise.  Employers, wanting to be proactive, are taking steps to learn more about sexual harassment and what they can do to protect their employees from such conduct and their companies from liability if allegations surface.  As […]

Get ahead of the game in 2018: FAQ

Get ahead of the game in 2018: FAQ


by Anthony Cox, Esq. Many see the new year as a time for a fresh start and an opportunity. Business owners are no different, and often this leads them to ask what they should be thinking about from a legal perspective as they chart the course for the next twelve months. Here are some of […]

Dig Into a Successful 2018: SEMINAR RECAP

Dig Into a Successful 2018: SEMINAR RECAP


by Jess Brandenburg Missed our Mitigating Risk seminar last week? No problem! In partnership with Corrigan Krause and The Fedeli Group, we spoke to the construction industry and provided tips and know-how to help contractors and businesses mitigate risk and set themselves up for success.   Dennis Dlugosz, CPA, of Corrigan Krause touched on taxes […]

18 Ways to Mitigate Risks in 2018

18 Ways to Mitigate Risks in 2018


by Amy DeLuca, Esq. As we begin a new year, many of us are making plans and setting goals to focus on over the next twelve months.  Mitigating risks in our business endeavors should be one of those goals.  In order to aid in that effort, we have assembles a list of 18 ways you […]

CHANGE TO TAX AUDIT RULES MAY CALL FOR AMENDMENT TO YOUR COMPANY’S OPERATING AGREEMENT

CHANGE TO TAX AUDIT RULES MAY CALL FOR AMENDMENT TO YOUR COMPANY’S OPERATING AGREEMENT


by Anthony Cox, Esq. Owners of limited liability companies (“LLCs”), general partnerships, limited partnerships, and limited liability partnerships taxed as a partnership for federal income tax purposes should be aware of a recent change in federal income tax rules regarding audits of tax partnerships. The new rule creates an exception to the general requirement that […]

What Is Hostile Work Environment Sexual Harassment?

What Is Hostile Work Environment Sexual Harassment?


by Amy DeLuca, Esq. It seems like every day there is a new allegation of sexual harassment in the news.  Employers wanting to take steps to protect their employees from harassment and themselves from liability have asked: What constitutes sexual harassment?  Generally speaking, as defined by the Equal Employment Opportunity Commission (EEOC), sexual harassment includes […]

Five WHP Attorneys Recognized on 2018 Ohio Super Lawyers List; Two Recognized as Ohio Rising Stars

Five WHP Attorneys Recognized on 2018 Ohio Super Lawyers List; Two Recognized as Ohio Rising Stars


Wickens, Herzer, Panza, Cook & Batista Co. is pleased to announce 5 attorneys have been recognized on the 2018 Ohio Super Lawyers list and 2 have been named Ohio Rising Stars. Super Lawyers is an exclusive list, recognizing no more than five percent of attorneys in Ohio. Part of Thomson Reuters, Super Lawyers is a research-driven, […]

Sexual Harassment:  Don’t Let Your Company Be The Next Headline

Sexual Harassment:  Don’t Let Your Company Be The Next Headline


by Amy DeLuca, Esq. Recently, the news has been filled with stories about sexual harassment allegations.  As more people are coming forward and the #MeToo Movement is gaining momentum, this will only increase.  While the stories we see in the headlines have focused on celebrities and politicians, sexual harassment is not something unique to the […]