Calfee Corporate and Finance practice group Co-Chair Brent Pietrafese answers important questions about merger and acquisition transactions, including topics related to F-Reorgs, avoiding post-closing disputes, and handling ESOP-owned targets.

SECURE 2.0 Act, signed into law on December 29, 2022 ("SECURE 2.0"), made two changes to Roth catch-up contributions: (1) requiring catch-up contributions made by certain highly compensated...

The IRS issued its inflation-adjusted amounts for Health Savings Accounts (HSAs) and High Deductible Health Plans...

On March 10, 2026, the U.S. Department of Justice (DOJ) released a new Corporate Enforcement and Voluntary Self-Disclosure Policy (CEP) for all corporate criminal matters, except for antitrust.

As the end of 2024 quickly approaches, it is time for sponsors of tax-qualified plans to review their plan documents and the applicable annual Internal Revenue Service (IRS)...

Rapid adoption of AI tools is reshaping many traditional corporate roles, but treating AI as a substitute for legal counsel can carry serious and unintended consequences.

The decision to sell your business comes with many matters to consider, such as the purchase price that will be paid by the buyer, the impact of the transaction on your business relationships...

Ohio Secretary of State Frank LaRose has officially released the list of partisan candidates who submitted petitions to run for office in the May 5, 2026...

Ohio's 2026 primary elections have reshaped the political landscape, with Vivek Ramaswamy and Amy Acton securing their party nominations for governor while numerous statewide officeholders seek new positions.

Buying residential real estate with all cash through an entity or trust? New federal reporting requirements may apply. The Financial Crimes Enforcement Network (FinCEN) now requires reports on certain all-cash/non-financed...

Every six years, each county in Ohio is required to reappraise all of the real property within its borders – regardless of type (e.g., residential, industrial, commercial) – with updates occurring the third year.