Insights

Do Healthcare Employees Violate HIPAA by Using Mobile Devices?

August 4, 2016

Mobile devices, such as cell phones and tablets, are a valuable tool for communicating and delivering information and services to consumers. The success of applications like Uber and Airbnb have made people re-think the way they use these devices, while the stable of health and fitness applications provided by companies like Fitbit provided people with fresh ways to measure their own health information....

Should Your Nursing Home QAPI Program Be Updated Annually?

August 4, 2016

The Affordable Care Act, which was signed into law in 2010, requires nursing homes to have effective Quality Assurance and Performance Improvement programs (QAPI) in place within a year of the passage of QAPI regulations....

What Does the 2016 Republican National Convention Mean for Ohio Residents?

June 1, 2016

From the moment it was announced in July 2014 that Cleveland, Ohio would be the host city for the 2016 Republican National Convention, speculation began as to what it meant for both the city and the state of Ohio. This is an exciting time for local residents regardless of their political affiliation. But despite all the predictions, the impact locally is still greatly unknown. We may not have a concrete answer until the convention begins. But, we can look now at what has transpired up until this point, and look at the history of the convention to gain a better idea of what to expect this summer....

IRS Accused of Improper Targeting Based on Organizations’ Political Views

June 1, 2016

The United States Court of Appeals for the Sixth Circuit rendered a strong decision recently, noting that no citizen should be targeted by an executive agency based on his or her political views. In 2010, the Treasury Department’s Inspector General for Tax Administration (“Inspector General”) published a report finding that the Internal Revenue Service (“IRS”) had developed irrelevant criteria and had been applying heightened scrutiny to certain organizations applying for tax-exempt status under IRC § 501(c). In the report, it was stated that the IRS had developed “Be on the Lookout” (“BOLO”) listings for organizations with specific names (e.g., “Tea Party,” “Patriots,” “9/12”) or policy positions. The report found that applicants who met the criteria of the BOLO listings would be sent to a “team of specialists” and applicants would then experience “significant delays and requests for unnecessary information.”...

Properly Winding Up a Business Means Paying the Bills

April 26, 2016

Whether it is time to retire, sell a business or simply close its doors, there are steps that must be taken to comply with Ohio law. Ohio Revised Code § 1701.86 provides the framework for voluntarily dissolving a corporation. It lists the notices and certificates required by the State....

Creditors: What You Should Know About Ohio’s Successor Liability Doctrine

April 26, 2016

A business that dissolves without paying its bills may think it has escaped its obligation to repay creditors. However, under Ohio’s successor liability doctrine, a creditor may seek recovery from a new business that purchased assets from an old business if the new business did not follow proper formalities. It is important for creditors to know what a business would be liable for under the successor liability doctrine....

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