Robison, Curphey & O'Connell Feedhttps://www.rcolaw.com/?t=39&format=xml&directive=0&stylesheet=rss&records=10en-us01 Oct 2020firmwisehttp://blogs.law.harvard.edu/tech/rssRCO Law Co-Sponsors Access to Justice Awards Celebrationhttps://www.rcolaw.com/?t=40&an=111910&format=xml29 Sep 2020NewsRCO Law is a sponsor of the Access to Justice Awards Celebration to be held as a live interactive virtual event on Wednesday, September 30, beginning at 6:30 p.m. The annual event is a fundraiser to benefit Advocates for Basic Legal Equality, Inc. (ABLE), Legal Aid of Western Ohio (LAWO), and the Toledo Bar Association Pro Bono Legal Services.<br /> <br /> The Keynote Address at 7 p.m. will feature Lisa Rice, president and CEO of the National Fair Housing Alliance (NFHA).&nbsp;&nbsp;<br /> <br /> Three awards will be presented honoring extraordinary service in the public interest by individuals and organizations in Northwest Ohio.&nbsp; These awards include: Public Interest Award; Community Advocacy Award; and Distinguished Service Award.&nbsp;<br /> <br /> For the second year, RCO Law Attorney Bob Tucker is a co-chair of the Justice for All Campaign that benefits ABLE, LAWO and TBA.&nbsp; He is also a member of the Access to Justice Awards Celebration Committee.&nbsp;<br /> <br /> RCO Law Managing Partner Pete Lavalette is a firm ambassador for the Access to Justice Annual Campaign.<br /> <br /> To learn more and to reserve your space at this year's virtual event, go to:&nbsp;<a href="http://www.justiceforallcampaign.org/access-to-justice-awards.">www.justiceforallcampaign.org/access-to-justice-awards.</a><br /> <br type="_moz" />https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10Paycheck Protection Program - Applying for Loan Forgivenesshttps://www.rcolaw.com/?t=40&an=111631&format=xml17 Sep 2020News<p><b>Background</b> &ndash; The Coronavirus Aid, Relief, and Economic Security (CARES) Act, which established the Paycheck Protection Program (PPP), was passed on March 27, 2020. The PPP loans provided for by the Act are administered by the SBA. The SBA issued various Interim Final Rules (IFRs) and FAQs regarding the PPP, however the guidance left many questions unanswered. The Paycheck Protection Program Flexibility Act (PPPFA) was passed on June 5, 2020, to fill gaps left by the IFRs and FAQs. The PPPFA extended loan maturity from two years to five years;revised the nonpayroll cost limitation from 25% to 40%; and extended the covered period from 8 weeks to 24 weeks.</p> <p>The Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act was introduced late July 2020. The Act would allow PPP funds to be spent on technology improvements, restoring property damage due to civil disorder, and supplier costs. Additionally, the Act would allow businesses to apply for a second loan if they meet SBA size requirements, have less than 300 employees, and can demonstrate at least a 50% reduction in receipts of Q1 and Q2 2020 compared to 2019. Congress is now back in session, so stay tuned for updates regarding the Act.</p> <p><b>Timing</b> &ndash; The SBA window for acceptance of loan forgiveness applications is open, however not all lenders are accepting applications. The majority of lenders do not plan to accept applications until the end of September. Borrowers should check with their lender regarding when applications will be accepted.</p> <ul> <li><u>Huntington Bank</u> will start accepting forgiveness applications for PPP loans on September 21, 2020 for loans in excess of $150,000. Borrowers should receive an email with more details and a link to the online portal.</li> <li><u>Fifth Third Bank</u> is now accepting PPP forgiveness applications via their online self-service application. Borrowers will receive an email with login instructions in waves occurring through the end of September.</li> <li><u>Wells Fargo</u> is not accepting applications at this time. Borrowers will receive an email when the online application is available. The link will also be available at https://www.wellsfargo.com/biz/paycheck-protection-forgiveness.</li> <li><u>Capital One</u> is not accepting loan forgiveness applications at this time. Once their loan forgiveness application is ready, Capital One will contact its borrowers.</li> </ul> <p><u>Beware</u>: Borrowers should be cautious of emails purporting to be from the SBA. An alert was sent out stating a hacker was spoofing the SBA&rsquo;s COVID relief webpage through phishing emails using the subject line &ldquo;SBA Application Review and Proceed.&rdquo; The email was sent from &ldquo;Disastercustomerservice@sba.treasury&rdquo;. Borrowers should be on the alert for such emails and avoid clicking &ldquo;SBA links&rdquo; provided in emails. Borrowers should instead go directly to the SBA website.</p> <p><b>Important Time Periods for Loans &ndash; </b>Relevant dates for PPP loans include the loan disbursement date and the date of maturity. The loan disbursement date is the date the loan was deposited into the borrower&rsquo;s account. Loans disbursed <u>prior to June 5, 2020</u> have a maturity date of <u>two years</u>. Lenders and borrowers can mutually agree to modify terms, but the default maturity date is two years. All <u>other loans</u> have a maturity date of <u>five years</u>. Loan maturity is only relevant if a portion of a loan is not forgiven.</p> <p><b>Important Time Periods for Loan Repayment </b>&ndash; If a borrower applies <u>within 10 months</u> of the end of the covered period, then no payments are due until the SBA reviews the application for forgiveness and provides the forgiveness amount to the lender.Lenders have 60 days to review the application and submit a decision to the SBA.Lenders must notify borrower of the SBA loan amount or if there was no portion that was allowed to be forgiven.Lender also needs to provide the date that first payment is due if there was any portion not forgiven. If the loan forgiveness application is <u>not filed within 10 months</u> of the end of the covered period, the principal and interest payments are due. Borrowers are able to submit the application before the end of the covered period. Early application might be something to consider for borrowers who have maxed out expenses.</p> <p><b>Important Time Periods for Loan Forgiveness </b>&ndash; In order to calculate loan forgiveness, the covered period and reference period are both important. The <b>covered period</b> begins on the date the loan is received by the borrower. For loans disbursed prior to <u>June 5, 2020</u> the covered period is either <u>8 weeks or 24 weeks</u>. For <u>all other loans</u> the covered period is <u>24 weeks</u>.</p> <p>There is an<b> alternative payroll</b> <b>covered period</b> which can be used instead of the covered period. This alternative covered period applies only to payroll costs and can only be used if borrower has bi-weekly or more frequent payroll. Under the alternative payroll covered period, the covered period starts on the first day of the first pay period following the PPP loan disbursement date.</p> <p>Example: Borrower received loan proceeds on Monday April 20, 2020 and first day of pay period after loan is received is April 26. The first day of the regular covered period would be April 20, while the first day of the alternative covered period would be April 26.</p> <p>The <b>reference period </b>is the time period borrower elects to compare to the covered period/alternative covered period for full time equivalent (FTE) count to determine if there is a reduction in forgiveness. Borrower may choose to use either February 15, 2019 through June 30, 2019, or January 1, 2020 through February 29, 2020 as the reference period. Seasonal employers may use any consecutive 12-week period between May 1, 2019 and September 15, 2019 as the reference period.</p> <p><b>Application Options</b> &ndash; There are two different SBA loan forgiveness application forms, a regular form and a shortened form. &nbsp;These forms are available at https://home.treasury.gov/policy-issues/cares/assistance-for-small-businesses. However, lenders are allowed to provide equivalent applications so borrowers should confirm with their lender which form should be submitted.</p> <p><b>Option 1: <a href="/7599B1/assets/files/Documents/PPP_Loan_Forgiveness_Application_Form_3805EZ.pdf" target="_blank">Form 3508 EZ</a></b> &ndash; This is the short form application. In order to use this form, the borrower must meet <u>one</u> of the following:</p> <ul> <li>Borrower is a <b>self-employed individual, independent contractor, or sole proprietor who had no employees</b> at the time of the PPP loan application and did not include any employee salaries in the computation of average monthly payroll in the Borrower Application Form.&nbsp;</li> <li>Borrower <b>did not reduce annual salary or hourly wages of any employee by more than 25%</b> during the covered period compared to the period between January 1, 2020 and March 31, 2020. <b>AND</b> Borrower <b>did not reduce the number of employees or the average paid hours</b> of employees between January 1, 2020 and the end of the covered period. <ul> <li>Note: When determining salary and wage reductions borrower should ignore reductions that arose from an inability to rehire individuals, situations where borrower was unable to hire similarly qualified employees, and any reduction in employee&rsquo;s hours where the borrower offered to restore hours, and the employee refused.</li> </ul> </li> <li>Borrower <b>did not reduce annual salary or hourly wages of any employee by more than 25%</b> during the covered period compared to the period between January 1, 2020 and the end of the covered period <b>AND</b> borrower was <b>unable to operate during the covered period</b> at the same level of business activity as before February 15, 2020 due to compliance with requirements established or guidance issued by the Secretary of Health and Human Services, the CDC, or OSHA.</li> </ul> <p>Form 3508EZ does not require FTE or wage reduction calculations, but a borrower may need these calculations to support that it met one of the EZ requirements.</p> <p><b>Option 2: <a href="/7599B1/assets/files/Documents/Form-3508-Application-Steps.pdf" target="_blank">Form 3508</a></b> &ndash; This is the regular application, which requires certain certifications, additional calculations, and more documentation. The application steps listed below apply to this form.</p> <p><b><a href="/7599B1/assets/files/Documents/PPP_Loan_Forgiveness_Calculation_Form.pdf" target="_blank">Loan Forgiveness Calculation</a> - </b>Allowed costs <i>paid or incurred</i> during covered period will be forgiven. Allowed costs include: payroll (including cash compensation and noncash compensation); healthcare benefits; retirement plans; mortgage interest payments; rent; transportation; utilities; and refinancing SBA Economic Injury Disaster Loans.<u>60% of proceeds</u> must be spent on <u>payroll</u> costs in order to receive full forgiveness<b>. </b></p> <p>Cash compensation includes: salary/wages; commissions; bonuses; cash; gross tips; hazard pay; vacation; parental, family, medical, or sick leave; and severance payments.Cash compensation is limited to an annualized salary of $100,000 per employee.For a 24-week covered period the cash compensation limit is $43,152 for any one employee. For an 8-week covered period the cash compensation limit is $15,384. Owners have different cash compensation caps. Owners include owner-employees, those self-employed, and general partners. For a 24-week covered period the cap is the lessor of $20,833 or 2.5/12 of 2019 compensation/net profit/SE earnings. For an 8-week cover period the cap is the lessor of $15,384 or 2.5/12 of 2019 compensation/net profit/SE earnings. Cash compensation does not include any amount in excess of the $100,000 limit per employee, any compensation for employees whose principal place of residence is outside the U.S., or any qualified sick leave wages that borrower receives a credit for under the Families First Coronavirus Response Act.</p> <p>Noncash compensation includes: health benefits (employer expense for employee group healthcare); retirement benefits (employer contributions); and state and local taxes. C corporation owner-employees can include state and local taxes, employer contributions for health insurance, and retirement contributions (capped at 2.5/12 of 2019 amount). S corporation owner-employees can include state and local taxes, and employer retirement contributions (capped at 2.5/12 for 2019 amount). Self-employed or Schedule C filers do not include noncash compensation in loan forgiveness calculation.</p> <p><b>Tax Implication of Forgiveness</b> &ndash; Forgiveness isn&rsquo;t taxable income, but expenses paid with PPP funds that are later forgiven are not tax deductible (Notice 2020-32). Consider other tax implications (i.e. R&amp;D, QBID, 163j).</p> <p><a href="/7599B1/assets/files/Documents/Form-3508-Application-Steps.pdf" target="_blank">Form 3508 &ndash; Application Steps</a></p> <p><a href="/7599B1/assets/files/Documents/PPP_Loan_Forgiveness_Application_Form_3805EZ.pdf" target="_blank">Form 3508EZ</a></p> <p><a href="/7599B1/assets/files/Documents/PPP_Loan_Forgiveness_Calculation_Form.pdf" target="_blank">PPP Loan Forgiveness Calculation Form</a></p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10What Matters Most When Choosing Your Attorneyhttps://www.rcolaw.com/?t=40&an=111455&format=xml11 Sep 2020NewsLegal services are vital to individuals and business. Relationships with attorneys can develop and prosper over a lifetime.<br /> <br /> In addition to representing you in court, legal counsel can assist with executing a will, opening a business, or purchasing property, helping you navigate these tasks in your best interest.<br /> <br /> Do your homework. Attorneys work in practice groups that are defined by areas such as estate planning, real estate, business, labor &amp; employment, health care, family law and litigation. <br /> <br /> Reputation and experience count. You can learn about attorneys through websites, case studies, local bar associations, or your family, friends, and co-workers. <br /> <br /> Communication is important. Establish a good rapport and comfort level. Trust is the foundation of this relationship. You will be sharing details of your life and business. Attorneys are bound to confidentiality through the attorney/client privilege, but just as with choosing your doctor, you may be more comfortable with one attorney over another.<br /> <br /> Understand fees and the compensation structure. Will you be billed before or after services? Will a flat fee be charged, or will the work be billed hourly?<br /> Ask about the expected timeframe for the work and an estimate for services. <br /> <br /> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br /> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -<span style="font-family: Arial;"><em>Sarah J. Corney,&nbsp;<u><strong>Buzz Book</strong></u>, Fall 2020</em></span><br /> <br type="_moz" />https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10Ohio Legislature Approves Limits on COVID-19 Liability for Healthcare Providershttps://www.rcolaw.com/?t=40&an=111394&format=xml04 Sep 2020NewsAmended Substitute House Bill No. 606 which has just been approved by the state legislature and is expected to be signed by Governor DeWine will be of great interest to all healthcare providers in Ohio. If enacted, the law provides that a healthcare professional which includes a wide array of healthcare providers, including physicians and nurses, are not liable in tort for injury or death arising from the provision of healthcare services in response to a disaster including an epidemic. The new statute, however, is not the model of clarity. For example, although the definition of a &ldquo;disaster&rdquo; includes an epidemic, the benefits of the statute will require that the federal government, state government or political subdivision of a state had declared a &ldquo;disaster&rdquo;. Although the statute is clearly intended to cover the existing COVID-19 pandemic, no guidance is provided as to what will satisfy the statute as a &ldquo;declaration&rdquo; of a disaster. <br /> <br /> The statute excludes protection from liability if the provision of healthcare services is found to be reckless affecting the life or health of the patient or if the healthcare provider&rsquo;s misconduct is intentional, willful or wanton. <br /> <br /> Of note, the statute also protects a healthcare provider from any professional disciplinary action provided that the healthcare provider was not grossly negligent.<br /> <br /> The scope of protection provided to a healthcare provider is not limited to just treatment of the disease giving rise to the declared disaster but also protects the healthcare provider from any tort liability arising from the inability of the provider to provide healthcare services as a consequence of an &ldquo;executive or director&rsquo;s order or an order of a board of health of a city or general health district issued in relation to an epidemic or pandemic disease or other public health emergency.&rdquo;<br /> <br /> Finally, although not directly applicable to healthcare providers, the statute in separate section bars any civil action for damages for injury or death arising from the exposure, transmission or contraction of the SARS-COV-2 virus. Like Section 1 of the statute, a tort action is allowed if the exposure, transmission or contraction of the virus was the result of reckless, intentional, willful or wanton misconduct.<br />https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10Litigation Council of America Admits Fellow Brazeau Into Two Ordershttps://www.rcolaw.com/?t=40&an=111300&format=xml27 Aug 2020News<p>The Litigation Council of America, the trial lawyer honorary society, has admitted RCO Law Attorney Jim Brazeau into its Order of Juris, and into the Order of Certus.</p> <p>The Order of Juris designation means that Jim&rsquo;s experience includes more than 50 jury and/or bench trials to verdict. The Order of Certus means that he has made at least three appellate oral arguments before state courts and/or two or more before U.S. appellate courts and/or one before the U.S. Supreme Court.</p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10U.S. Department of Labor Releases Bulletin on Tracking Telecommuting Timehttps://www.rcolaw.com/?t=40&an=111192&format=xml24 Aug 2020News<p>Today, the U.S. Department of Labor issued a new <b><em>Field Assistance Bulletin</em></b> (No.2020-5) to help employers accurately track time worked by telecommuting employees. This guidance is in response to new telework or remote working arrangements in response to COVID-19. Guidelines also apply to other telework or remote work arrangements.&nbsp; Click here for the&nbsp;<a href="/7599B1/assets/files/Documents/US Department of Labor Field Assistance Bulletin.pdf"><b><em>Field Assistance</em> <em><b>Bulletin</b></em></b></a>. For additional information or for questions on tracking telework or remote work arrangements, please contact Employment &amp; Labor Attorneys <a href="mailto:bbeach@rcolaw.com"><b>Bill Beach</b></a> or <a href="mailto:aluck@rcolaw.com"><b>Amy Luck.</b></a></p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10COVID-19 Resources and Linkshttps://www.rcolaw.com/?t=40&an=107328&format=xml24 Jul 2020News<p><b><u>FEDERAL LAWS</u></b></p> <p><a href="https://www.congress.gov/bill/116th-congress/house-bill/6074/text" target="_blank"><b><i>Phase 1 - Coronavirus Preparedness and Response Supplemental Appropriations Act (CPRSAA)</i></b></a></p> <p>This bill provides $8.3 billion in emergency funding for federal agencies to respond to the coronavirus outbreak.<br /> This was signed into law by President Trump on March 6, 2020.</p> <p><b><i><a href="https://www.congress.gov/bill/116th-congress/house-bill/6201/text?q=%7B%22search%22%3A%5B%22H.R.+6201%22%5D%7D&amp;r=1&amp;s=2" target="_blank">Phase 2 - Families First Coronavirus Response Act (FFCRA) </a></i></b></p> <p>This bill responds to the coronavirus outbreak by providing paid sick leave and free coronavirus testing, expanding food assistance and unemployment benefits, and requiring employers to provide additional protections for health care workers.<br /> This was signed into law by President Trump on March 18, 2020.</p> <p><b><i><a href="https://www.congress.gov/bill/116th-congress/senate-bill/3548" target="_blank">Phase 3 - Coronavirus Aid Relief and Economic Security Act (CARES Act)</a></i></b></p> <p>This bill provides a $2.2 trillion economic stimulus package in response to the COVID-19 crisis.<br /> This was signed into law by President Trump on March 27, 2020.</p> <ul> <li>This bill&nbsp;addresses economic&nbsp;impacts of, and otherwise responds to,&nbsp;the COVID-19&nbsp;(coronavirus) outbreak.</li> <li>The bill authorizes emergency loans to distressed businesses, including air carriers, and&nbsp;suspends certain aviation excise taxes. <ul> <li>With respect to small businesses, the bill: <ul> <li>establishes, and provides funding for,&nbsp;forgivable bridge loans; and</li> <li>provides additional funding for grants and technical assistance.</li> </ul> </li> </ul> </li> <li>The bill also provides funding for&nbsp;$1,200 tax rebates&nbsp;to individuals, with additional $500&nbsp;payments per qualifying child. The rebate begins phasing out&nbsp;when&nbsp;incomes exceed $75,000 (or $150,000 for joint filers).</li> <li>The bill establishes limits on requirements for employers to provide paid leave. <ul> <li>With respect to taxes, the bill: <ul> <li>establishes special rules for certain tax-favored withdrawals from retirement plans;</li> <li>delays due dates for employer payroll taxes;</li> <li>amends the federal income tax rule applicable to the use of net operating losses (&ldquo;NOLs&rdquo;) for C corporations;</li> <li>revises other provisions, including those&nbsp;related to&nbsp;losses, charitable deductions, and business interests.</li> </ul> </li> <li>With respect to health care, the bill: <ul> <li>provides additional funding for the prevention, diagnosis, and treatment of COVID-19;</li> <li>limits liability for volunteer health care professionals;</li> <li>prioritizes Food and Drug Administration (FDA) review of certain drugs;</li> <li>allows emergency use of certain diagnostic tests that&nbsp;are not approved&nbsp;by the FDA;</li> <li>expands health-insurance coverage for diagnostic testing and requires coverage for preventative services and vaccines;</li> <li>revises other provisions, including those&nbsp;regarding the medical supply chain, the national stockpile, the health care workforce, the Healthy Start program, telehealth services, nutrition services, Medicare, and Medicaid.</li> </ul> </li> <li>With respect to education, the bill: <ul> <li>temporarily suspends payments for federal student loans; and&nbsp;</li> <li>otherwise revises provisions related to campus-based aid,&nbsp;supplemental educational-opportunity grants,&nbsp;federal work-study, subsidized loans, Pell Grants, and foreign institutions.</li> </ul> </li> </ul> </li> <li>The bill also authorizes the Department of the Treasury&nbsp;to temporarily guarantee money-market funds.</li> </ul> <p><b><u>FEDERAL ADMINISTRATIVE MATERIALS AND LINKS</u></b></p> <p><b><i>Centers for Disease Control</i></b></p> <p><a href="https://www.cdc.gov/coronavirus/2019-ncov/index.html" target="_blank">COVID-19 Health Related Information</a></p> <p><a href="https://www.cdc.gov/coronavirus/2019-ncov/community/organizations/businesses-employers.html" target="_blank">Resources for Businesses and Employers</a></p> <p><a href="https://www.cdc.gov/coronavirus/2019-ncov/community/guidance-business-response.html" target="_blank">CDC Guidelines for Employers</a></p> <p><a href="https://www.cdc.gov/coronavirus/2019-ncov/prepare/disinfecting-building-facility.html" target="_blank">CDC Recommendations for Cleaning and Disinfecting Building Facilities</a></p> <p><b><i>Department of Labor</i></b></p> <p><a href="https://www.dol.gov/coronavirus" target="_blank">Coronavirus Resources</a></p> <p><a href="https://www.dol.gov/agencies/whd/pandemic" target="_blank">COVID-19 and the American Workplace</a></p> <p><a href="https://www.dol.gov/agencies/whd/pandemic/ffcra-questions" target="_blank">FFCRA Questions and Answers</a></p> <p><a href="https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave" target="_blank">FFCRA Employee Paid Rights</a></p> <p><a href="https://www.dol.gov/agencies/whd/flsa/pandemic" target="_blank">COVID-19 and the Fair Labor Standards Act - Questions and Answers</a></p> <p><a href="https://www.dol.gov/agencies/whd/fmla/pandemic" target="_blank">COVID-19 and the Family and Medical Leave Act - Questions and Answers</a></p> <p><a href="https://www.osha.gov/Publications/OSHA3990.pdf" target="_blank">OSHA&rsquo;s Guidance on Preparing Workplaces for COVID-19</a></p> <p><a href="https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf" target="_blank">FFCRA- Employee Rights Poster for Non-Federal Employees</a></p> <p><b><i>Equal Employment Opportunity Commission (EEOC)</i></b></p> <p><a href="https://www.eeoc.gov/eeoc/newsroom/wysk/wysk_ada_rehabilitaion_act_coronavirus.cfm" target="_blank">What You Should Know About the ADA, the Rehabilitation Act, and COVID-19</a></p> <p><b><i>Internal Revenue Service </i></b></p> <p><a href="https://www.irs.gov/newsroom/faqs-employee-retention-credit-under-the-cares-act" target="_blank">Employee Retention Credit Under the CARES Act</a></p> <p><a href="https://www.irs.gov/newsroom/irs-employee-retention-credit-available-for-many-businesses-financially-impacted-by-covid-19" target="_blank">Employee Retention Credit Available for Many Businesses Financially Impacted by COVID-19</a></p> <p><a href="https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-and-midsize-businesses-faqs" target="_blank">COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Mid-Size Businesses FAQs</a></p> <p><b><i>Small Business Administration</i></b></p> <p><a href="https://www.sba.gov/funding-programs/disaster-assistance" target="_blank">Disaster Assistance</a></p> <p><a href="https://www.sba.gov/disaster-assistance/coronavirus-COVID-19" target="_blank">SBA Disaster Assistance in Response to the Coronavirus</a></p> <p><a href="https://www.sba.gov/page/coronavirus-covid-19-small-business-guidance-loan-resources" target="_blank">Coronavirus COVID-19: Small Business Guidance and Loan Resources</a></p> <p><a href="https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/paycheck-protection-program-ppp" target="_blank">Paycheck Protection Program</a></p> <p><a href="https://home.treasury.gov/system/files/136/Paycheck-Protection-Program-Application-3-30-2020-v3.pdf" target="_blank">Paycheck Protection Program Borrower Application Form</a></p> <p><a href="https://home.treasury.gov/system/files/136/PPP%20--%20Overview.pdf" target="_blank">Small Business Paycheck Protection Program Overview</a></p> <p><b><u>OHIO</u></b></p> <p><em><b>Responsible Restart Ohio</b></em></p> <p><a href="https://coronavirus.ohio.gov/wps/portal/gov/covid-19/responsible-restart-ohio/Sector-Specific-Operating-Requirements/" target="_blank">Sector Specific Operating Requirements for Business to Open (May 7)</a></p> <p><a href="https://coronavirus.ohio.gov/wps/portal/gov/covid-19/responsible-restart-ohio/Responsible-Protocols/" target="_blank">Responsible Protocols for Getting Ohio Back to Work (April 28)</a></p> <p><a href="https://coronavirus.ohio.gov/wps/portal/gov/covid-19/responsible-restart-ohio/Sector-Specific-Operating-Requirements/" target="_blank">Sector Specific Operating Requirements (April 28)</a></p> <p><a href="https://coronavirus.ohio.gov/wps/portal/gov/covid-19/responsible-restart-ohio/continued-business-closures/continued-business-closures" target="_blank">List of Continue Business Closures (April 27)</a></p> <p><b><i>Governor Mike DeWine&rsquo;s Executive Orders</i></b></p> <p>1- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-01-d" target="_blank">Declaration of Emergency</a></p> <p>2- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/" target="_blank">Emergency Amendment of Certain Ohio Administrative Code rules</a></p> <p>3- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-03-d" target="_blank">Lifting Certain Unemployment Compensation rules</a></p> <p>4- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-04d" target="_blank">Establishing a Temporary Child Care License</a></p> <p>5- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-05d" target="_blank">Emergency Medicaid rules</a></p> <p>6- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-06d" target="_blank">Rules Regarding the Ohio Board of Pharmacy</a></p> <p>7- <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/executive-orders/executive-order-2020-07d" target="_blank">Emergency Adoption of Rules Regarding the Department of Job and Family Services</a></p> <p><b><i>Ohio Department of Job and Family Services (Unemployment Information)</i></b>&nbsp;</p> <p><a href="http://jfs.ohio.gov/ouio/CoronavirusAndUI.stm" target="_blank">Coronavirus and Unemployment Insurance Benefits page</a></p> <p><a href="http://www.odjfs.state.oh.us/forms/num/JFS00671/pdf/" target="_blank">Mass Layoff Instruction Sheet</a></p> <p><a href="http://jfs.ohio.gov/ouio/InstructionsForFilingWeeklyClaimsRelatedToCOVID-19.stm" target="_blank">Instructions for Filing Weekly Claims Related to COVID-19</a></p> <p><b><i>Ohio Department of Health Orders and Joint Orders</i></b></p> <p><a href="https://coronavirus.ohio.gov/static/publicorders/Directors-Stay-Safe-Ohio-Order.pdf" target="_blank">Director Stay Safe Ohio Order (April 30, 2020)</a></p> <p><a href="https://coronavirus.ohio.gov/static/publicorders/Directors-Stay-At-Home-Order-Amended-04-02-20.pdf" target="_blank">Amended Director's Stay at Home Order (April 2, 2020)</a></p> <p><a href="http://coronavirus.ohio.gov/static/DirectorsOrderStayAtHome.pdf" target="_blank">Director of the Ohio Department of Health (ODH) - Stay at Home Order&nbsp;(March 22, 2020)</a></p> <p><b><u>MICHIGAN</u></b>&nbsp;</p> <p><b><i>Department of Labor and Economic Opportunity</i></b><b> <i>(Unemployment Information)</i></b></p> <p><a href="https://www.michigan.gov/leo/0,5863,7-336-78421_97241_98585---,00.html" target="_blank">Unemployment Benefits Resources for Employees</a></p> <p><a href="https://www.michigan.gov/leo/0,5863,7-336-78421_97241_98677---,00.html" target="_blank">Unemployment Benefits Resources for Employers</a></p> <p><a href="https://www.michigan.gov/coronavirus" target="_blank">COVID-19 Employer and Employee Resources</a></p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10Ohio Issues Mask Mandate and Travel Advisory Effective Todayhttps://www.rcolaw.com/?t=40&an=110762&format=xml23 Jul 2020News<p>Beginning on July 23, 2020 at 6 p.m., Ohio will be under a statewide mask mandate. The mandate requires citizens to wear face coverings in all public places including indoor facilities, outdoors when unable to remain 6 feet apart from others, and while using public transportation. The mandate will not apply to children under the age of 10 or those with medical conditions or disabilities.</p> <p>Governor DeWine also issued a travel advisory for those that have traveled to states with positive COVID-19 testing rates of 15% or higher. This currently includes Alabama, Arizona, Florida, Georgia, Idaho, Mississippi, Nevada, South Carolina, and Texas. The Governor recommends that any person that travels to any of the states under the advisory should self-quarantine for 14 days at home or in a hotel. The advisory applies to Ohio citizens and others who are traveling into Ohio from any of the above states. For more information, please visit <a href="https://governor.ohio.gov/wps/portal/gov/governor/media/news-and-media/covid19-update-07222020" target="_blank">here</a>.</p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10Ohio Supreme Court Amends Ohio Rules of Civil Procedure Impacting Litigationhttps://www.rcolaw.com/?t=40&an=109737&format=xml01 Jul 2020News<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:11.0pt;&#10;font-family:&quot;Arial&quot;,sans-serif">The Ohio Supreme Court recently amended the Ohio Rules of Civil Procedure that will have an impact on your litigation practices and procedures in several important ways. The following changes are effective July 1, 2020:<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent:.5in"><span style="font-size:11.0pt;&#10;font-family:&quot;Arial&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;&#10;mso-bidi-font-family:Symbol">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Plaintiffs can request defendants to waive service of summons:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l2 level2 lfo1"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Rule 4.7 now provides the defendant with a duty to avoid unnecessary costs of serving a summons. Plaintiff can notify the defendant a lawsuit was commenced and request that defendant waive service of summons. Defendants must return the waiver of service within 28 days. If a defendant fails to waive service, the court can require the defendant to pay reasonable expenses, including the cost of service and attorney fees. If a defendant waives service, they have 60 days to answer a complaint.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l2 level2 lfo1"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">The waiver of service of summons provision only applies to suit filed in Common Pleas Courts.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left:1.0in;mso-add-space:auto;&#10;text-indent:-.25in;mso-list:l2 level2 lfo1"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Waiving service of summons does not act to waive objections to jurisdiction or venue.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;&#10;mso-bidi-font-family:Symbol">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Pretrial procedures are changing to streamline litigation:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l0 level2 lfo2"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Rule 16 now models the federal rule, while still allowing courts to decide to schedule a scheduling conference. Courts should attempt to abide by schedules agreed upon by the parties in a Civ.R. 26(F) scheduling conference.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l0 level2 lfo2"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Scheduling conferences are not required but scheduling orders must be issued by the court. <o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l0 level2 lfo2"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Scheduling orders should be issued within 90 days after any defendant has been served, not all defendants must be served before a court can enter a scheduling order.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left:1.0in;mso-add-space:auto;&#10;text-indent:-.25in;mso-list:l0 level2 lfo2"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Represented parties must authorize an attorney to make stipulations and admissions to reasonable anticipated matters at a pre-trial conference. The court may require attendance to consider settlement. <o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l1 level1 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;&#10;mso-bidi-font-family:Symbol">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">The general provisions governing discovery are changing in important ways:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Rule 26 emphasizes the importance of proportionality of discovery requests and the responsibility of the parties and the court to consider proportionality of all discovery in discovery disputes. <o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Parties must now make initial disclosures without waiting for discovery requests. The initial disclosures must be made no later than the first pre-trial, case management conference, or other date established by the court.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">The court should consider proportionality when determining whether electronically stored information that is not easily accessed should be produced upon good cause.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Courts have the authority to modify the frequency and extent of discovery.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Experts must provide a written report that produces all opinions and reasons for the opinions. But medical providers can testify based on medical records without creating a separate report. <o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left:1.0in;mso-add-space:auto;&#10;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Parties must conduct a scheduling conference 21 days before a scheduling hearing date to consider: possibilities of settling, disclosures, preserving discoverable information, and developing discovery plan. <o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l1 level1 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;&#10;mso-bidi-font-family:Symbol">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Magistrates can now conduct all civil trials:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0in;mso-add-space:&#10;auto;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Ohio magistrates can conduct civil trials upon consent of all parties, entry of judgement must still be made by the trial court. Original trial judge cannot review magistrates ruling or a jury&rsquo;s findings. <o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left:1.0in;mso-add-space:auto;&#10;text-indent:-.25in;mso-list:l1 level2 lfo3"><!--[if !supportLists]--><span style="font-size:11.0pt;font-family:&quot;Courier New&quot;;mso-fareast-font-family:&quot;Courier New&quot;">o<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp; </span></span><!--[endif]--><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Objections cannot be made on the findings of a jury or motions by magistrate except on appeal. <o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Our Commitment to You<o:p></o:p></span></b></p> <p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">RCO Law will support you through these changes. Our attorneys provide practical and straightforward legal advice on how these amendments may impact your litigation risks.&nbsp; Our Litigation team focuses on sharing our best practices and sound advice so that you effectively integrate the rule amendments into your practices and procedures. If you have questions, please contact us.<o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">James E. Brazeau </span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6916<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:jbrazeau@rcolaw.com">jbrazeau@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Kayla L. Henderson</span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6931<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:khenderson@rcolaw.com">khenderson@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Jean Ann S. Sieler</span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6921<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:jsieler@rcolaw.com">jsieler@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Corey L. Tomlinson</span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6949<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:ctomlinson@rcolaw.com">ctomlinson@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Robert C. Tucker</span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><br /> </span><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6461<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:rtucker@rcolaw.com">rtucker@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">Julia Smith Wiley</span></strong><span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif">(419) 418-6919<o:p></o:p></span><br /> <span style="font-size:11.0pt;font-family:&quot;Arial&quot;,sans-serif"><a href="mailto:jwiley@rcolaw.com">jwiley@rcolaw.com</a><o:p></o:p></span></p> <p class="MsoNormal"><span style="color: rgb(255, 102, 0);"><strong><font face="Arial, sans-serif"><span style="font-size: 14.6667px;">Click </span></font></strong></span><font face="Arial, sans-serif"><span style="font-size: 14.6667px;"><a href="/7599B1/assets/files/Documents/Ohio_Civ_R_Amendments_REDLINED.pdf" target="_blank"><span style="color: rgb(255, 102, 0);"><strong>here</strong></span></a></span><span style="color: rgb(255, 102, 0);"><strong><span style="font-size: 14.6667px;"> to view the PDF document.</span></strong></span></font></p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10RCO Law Welcomes Summer Clerk Kate Murrayhttps://www.rcolaw.com/?t=40&an=109639&format=xml24 Jun 2020News<p><img src="https://www.rcolaw.com/7599B1/assets/images//Kate_Murray.jpg" hspace="0" vspace="0" align="absmiddle" alt="" border="0" width="437" height="327" /></p> <p>Kate Murray, a rising third-year law student at The University of Toledo College of Law, has joined RCO Law as a summer clerk. Kate will be working with Attorney Bill Beach and other attorneys on various legal assignments, research and writing.</p> <p>Kate has held two previous clerkships at the Lucas County Prosecutors Office. According to Kate, her career aspiration has focused on the law since middle school. &quot;I have always had a talent for winning arguments,&quot; she explained.</p> <p>Kate is a native of Hiram, OH, where she attended Crestwood High School. She earned her Bachelor of Science degree in Criminal Justice and Political Science from Bowling Green State University.</p> <p>In her spare time, Kate is passionate about CrossFit.</p>https://www.rcolaw.com?t=39&format=xml&directive=0&stylesheet=rss&records=10