Drew Emmert
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Drop and Swap Strategy Aided by Recent Ohio Law Means Boon for Real Estate Investors
For many years, experienced commercial real estate (CRE) investors in Ohio have structured real estate purchases as an entity purchase and sale, often referred to…
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The Flexibility and Traps of Ohio’s New LLC Act
Ohio’s new limited liability company act became effective February 11, 2022 and is a complete replacement of Ohio’s LLC law based on the American Bar…
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Ohio Legislation Offers Real Estate Investors COVID-19 Tax Relief
On April 27, 2021, Governor DeWine signed into law special legislation designed to account for decreases in property values caused by “a circumstance related to…
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Drop-Down LLC Transaction Constitutes Value for Real Estate Tax Purposes
A recent Ohio Supreme Court case, recognized that the price paid for the transfer of a 100% equity interest in the LLC owning a 264-unit…
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Intellectual Property And The Importance Of Trade Secrets
The World Intellectual Property Organization (WIPO) defines the term “intellectual property” or “IP” as creations of the mind, such as inventions, literary and artistic works,…
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