As a rule, organizations operated for religious purposes, commonly churches, are not required to file an application for tax exemption under Section 501(c)(3) of the Internal Revenue Code (this application is a “Form 1023”) but can still receive deductible contributions. However, where no application is made, the church will not receive a written IRS determination validating its tax-exempt […]
Weston Hurd’s 2022 – Desktop Legal Primer for Ohio Claims serves as a comprehensive go-to-guide and useful reference tool for insurance claims professionals. Researched and written by Weston Hurd attorneys, the Primer contains Ohio statutes, case citations and covers topics involving: Claim Limitation Periods – Statutes of Limitation; Product Liability Statute of Repose; Construction Statute of Repose; Legal […]
“With Valentine’s Day being in February, why not show the person in your life how much you really care by getting your estate plan in order?” says Weston Hurd partner Jay Nabors, who focuses on estate planning. A lot of married people push estate planning to the back burner, figuring their spouse will automatically get […]
Weston Hurd LLP is pleased to welcome Adelia Mohan who joins the firm’s Columbus office as an Associate Attorney. Adelia represents her clients in all facets of insurance related actions, including first and third party claims, personal injury, and commercial litigation. Adelia received her B.A. from the University of Pittsburgh and obtained her J.D. from […]
Over many years, the limited liability company (“LLC”) has generally become the legal entity of choice for new businesses and new ventures for existing businesses. In the hopes of becoming a more attractive state for business formation, Ohio adopted a new regulatory scheme for the formation and operation of Ohio limited liability companies which becomes effective […]
Whether you resolve to make changes—like becoming better physically and mentally, stopping a bad habit, or adopting a healthy new one—at the beginning of the year, or you’re the type who works your goals every day, regardless of the month or season, committing to creating an estate plan should top your must-do list for 2022, […]
Weston Hurd LLP is pleased to announce that nineteen firm attorneys have been named 2022 Ohio Super Lawyers and Ohio Rising Stars by Super Lawyers, a Thomson Reuters business. The attorneys were selected using a patented multiphase process that combines peer nominations, evaluations, and professional achievements with third-party research to create a credible, comprehensive, and […]
WESTON HURD LLP IS PLEASED TO ANNOUNCE THE EXPANSION OF ITS COLUMBUS OFFICE On January 1, 2022, ten attorneys formerly of Lane Alton joined Weston Hurd LLP. These attorneys, in addition to Robert Stoffers and Lorree Dendis who joined the firm in the fall, elevate Weston Hurd to more than 50 attorneys statewide with 17 […]
As a rule, organizations operated for religious purposes, commonly churches, are not required to file an application for tax exemption under Section 501(c)(3) of the Internal Revenue Code (this application is a “Form 1023”) but can still receive deductible contributions. However, where no application is made, the church will not receive a written IRS determination validating its tax-exempt status for purposes such as to show potential contributors.
A recent federal case, Alearis Inc. v. United States, No. 1:20-cv-00808 (Fed. Cl. 2022), shows the conundrum the lack of written IRS recognition can create for a church. In Alearis, the church never filed an application for exemption but later asked the IRS for written confirmation that it was a public charity. The IRS responded that no such confirmation could be issued because the church never filed an application for exemption. The church sued for declaratory judgment and the Court stated:
Under these circumstances, the Court ruled that the IRS was not required to issue any validation of public charity status.
If a religious organization believes IRS validation of tax exempt status would be useful, it should complete the application process. As an example, certain United Methodist congregations are breaking away from the United Methodist Church denomination which holds a group exemption ruling for its congregations. Without its own IRS exemption ruling, a breakaway congregation would have no written validation of its tax exempt status.
Please contact Dana Rose or your Weston Hurd attorney if you have questions about this topic.
Weston Hurd’s 2022 – Desktop Legal Primer for Ohio Claims serves as a comprehensive go-to-guide and useful reference tool for insurance claims professionals. Researched and written by Weston Hurd attorneys, the Primer contains Ohio statutes, case citations and covers topics involving:
New in this year’s Primer:
“With Valentine’s Day being in February, why not show the person in your life how much you really care by getting your estate plan in order?” says Weston Hurd partner Jay Nabors, who focuses on estate planning.
A lot of married people push estate planning to the back burner, figuring their spouse will automatically get everything if they die. That’s not the case, Jay says. “If not set up correctly, probate court may have to get involved in finalizing your estate, which can be costly.”
Another often-overlooked area is beneficiary designations. “People who get married for the second time, or later in life, forget they’ve named someone else as beneficiary on retirement documents or even a checking account. When I got married, I had completely forgotten I’d listed my mom as beneficiary on my checking account when I opened it. If something were to happen to me, everything in that account would have gone to my mother instead of my wife. Fortunately they get along, and it wouldn’t have been an issue, but that’s not always the case. That’s why it’s important to meet with someone like me to go over all of your records and accounts to make sure everything is current.”
It’s also important to make sure property is titled properly to avoid probate, and that your powers of attorney are in place so your spouse can access the funds he or she needs to pay bills, and make life or death decisions on your behalf.
As seen in the February 2022 issue of Mimi Vanderhaven.
Weston Hurd LLP is pleased to welcome Adelia Mohan who joins the firm’s Columbus office as an Associate Attorney. Adelia represents her clients in all facets of insurance related actions, including first and third party claims, personal injury, and commercial litigation.
Adelia received her B.A. from the University of Pittsburgh and obtained her J.D. from Capital University Law School. Her court admissions include Ohio and the United States District Court for the Southern District of Ohio.
Within the legal community, Adelia is a member of the Ohio Association of Civil Trial Attorneys and serves as Chair of OACTA’s Communications Committee and Vice Chair of the Inclusion and Equity Committee. She is also a member of the Columbus Bar Association, the Ohio Fair Courts Alliance, and the Women Lawyers of Franklin County where Adelia is the Social Media Chair. In 2021, Adelia received OACTA’s Outstanding Young Lawyer Award and was recently named a 2022 Ohio Rising Star by Super Lawyers, a Thomson Reuters business.
Over many years, the limited liability company (“LLC”) has generally become the legal entity of choice for new businesses and new ventures for existing businesses. In the hopes of becoming a more attractive state for business formation, Ohio adopted a new regulatory scheme for the formation and operation of Ohio limited liability companies which becomes effective on February 11, 2022.
The new LLC law seeks to create increased flexibility in terms of management of an Ohio LLC, as well as its operations, purposes and the like. Most intriguing and of potential interest to entrepreneurs, investment managers and real estate concerns is the concept of forming so-called “series” limited liability companies. The utility of using series LLCs depends upon the circumstances surrounding the given venture, however, the law does clarify how foreign limited liability companies, including series LLCs, will be treated in Ohio. This is of particular interest to real property ventures which are already using foreign series LLC formats for properties in Ohio.
The Ohio Secretary of State has promulgated a number of new or modified forms which must be used for filings made on or after February 11, 2022.
The introduction of the new Ohio LLC statute presents a logical time for the review of LLC operating agreements and governance matters.
Please contact Dana Rose or your Weston Hurd attorney if you have questions about this topic.
Whether you resolve to make changes—like becoming better physically and mentally, stopping a bad habit, or adopting a healthy new one—at the beginning of the year, or you’re the type who works your goals every day, regardless of the month or season, committing to creating an estate plan should top your must-do list for 2022, says Jay Nabors, a Cleveland-based attorney who focuses on estate planning.
“Commit now to getting your estate plan in place. Don’t put it off any longer,” Jay states. “It’s the easiest thing to check off your list, and its impact will be felt not only by you, but also by your loved ones.”
Jay recognizes that people dread the idea of having to hash through their affairs to create the four key documents: a will, a living will, and the powers of attorney for health care and finances. But, he says, it takes just about an hour to meet with him to go through your situation. Then, a quick follow-up appointment is scheduled for you to review and sign your documents.
“It’s simpler than any diet plan and is much easier than having your loved ones scrambling to put your affairs in order should the unthinkable happen,” he notes.
Particularly important right now are the living will, the healthcare power of attorney, and the financial power of attorney. “With the still unsettling state of affairs, it’s a perfect time to make sure you’re protected,” he says.
As seen in the January 2022 issue of Mimi Vanderhaven
Weston Hurd LLP is pleased to announce that nineteen firm attorneys have been named 2022 Ohio Super Lawyers and Ohio Rising Stars by Super Lawyers, a Thomson Reuters business.
The attorneys were selected using a patented multiphase process that combines peer nominations, evaluations, and professional achievements with third-party research to create a credible, comprehensive, and diverse listing of outstanding attorneys.
Please join us in congratulating:
On January 1, 2022, ten attorneys formerly of Lane Alton joined Weston Hurd LLP. These attorneys, in addition to Robert Stoffers and Lorree Dendis who joined the firm in the fall, elevate Weston Hurd to more than 50 attorneys statewide with 17 in Columbus.
According to Weston Hurd’s firmwide Managing Partner Dan Richards, “The expansion of the Columbus office caps a year of change and smart growth for the firm that included moving Weston Hurd’s offices in Cleveland and Columbus to new, more efficient space. The addition of these deeply experienced attorneys to our Columbus office enhances its already well-established presence in civil litigation and insurance defense matters, and adds further depth in medical malpractice, corporate, business, real estate, estate planning, and probate law. This complements and creates a lot of synergies with our various practice groups in Cleveland.”
Thomas I. Blackburn joins Weston Hurd from Lane Alton as Of Counsel. Tom both advises clients and represents clients before state and federal agencies as well as in state and federal courts on matters ranging from complex liability; insurance coverage issues; business matters; shareholder, partnership or limited liability member matters; non-competition and confidentiality matters; and construction, construction defect and construction contract matters. Tom’s court admissions include Ohio, the U.S. District Court for the Southern District of Ohio, the U.S. Court of Appeals for the Sixth Circuit, and the United States Tax Court. Tom received his B.S. and his J.D. with honors from The Ohio State University.
Thomas I. Blackburn – 614.280.1136 – tblackburn@westonhurd.com
Lorree L. Dendis joined Weston Hurd in December 2021 as an Associate. Lorree has more than 20 years of experience in litigation and defense matters. She represents her clients in cases involving construction, employment, and complex bodily injury. Lorree’s court admissions include Ohio, the U.S. District Court for the Southern and Northern Districts of Ohio, and the U.S. Court of Appeals for the Sixth Circuit. Lorree received her B.A. summa cum laude from Hobart & William Smith Colleges and her J.D. from The Ohio State University Moritz College of Law.
Lorree L. Dendis – 614.280.1145 – ldendis@westonhurd.com
Joseph A. Gerling joins Weston Hurd from Lane Alton as a Partner. Joe began his professional career as an engineer and uses his technical background to represent clients in products liability claims involving fires and explosions, asbestos and toxic substance exposures, and complex construction lawsuits. Joe’s court admissions include Ohio, the U.S. District Court for the Southern and Northern Districts of Ohio, and the U.S. Court of Appeals for the Sixth Circuit. Joe received his B.S. cum laude in Chemical Engineering from the University of Notre Dame and his J.D. cum laude from The Ohio State University Moritz College of Law.
Joseph A. Gerling – 614.280.1123 – jgerling@westonhurd.com
Edward G. Hubbard joins Weston Hurd from Lane Alton as a Partner. Ed focuses his practice on representing lawyers and law firms in legal malpractice claims, advises landlords and businesses in lease negotiations and disputes, and defends national retailers in premises liability claims. He also counsels manufacturers, retailers, and recreational vehicle manufacturers in claims made by consumers. Ed’s court admissions include Ohio, the U.S. District Court for the Southern and Northern Districts of Ohio, and the U.S. Court of Appeals for the Sixth Circuit. Ed received his B.A. from Miami University and his J.D. from Case Western Reserve University School of Law.
Edward G. Hubbard – 614.280.1125 – ehubbard@westonhurd.com
Jeffrey W. Hutson joins Weston Hurd from Lane Alton as Of Counsel. Jeff brings years of experience in handling disputes to his role as a mediator and arbitrator. In addition, Jeff handles transactional work for design professionals. Jeff is admitted to practice in Ohio, and before the U.S. District Court for the Southern and Northern Districts of Ohio, and the U.S. Court of Appeals for the Sixth and Ninth Circuits. Jeff received his A.B. and his LL.B. from the University of Michigan. After graduating from law school, Jeff served for four years as a Judge Advocate in the U.S. Navy.
Jeffrey W. Hutson – 614.280.1137 – jhutson@westonhurd.com
Rick E. Marsh joins Weston Hurd from Lane Alton as Of Counsel. Rick focuses his practice on the defense of negligence claims against attorneys and law firms. Rick’s court admissions include Ohio, the U.S. District Court for the Southern District of Ohio, and the United States Supreme Court. Rick received both his B.A. cum laude, Phi Beta Kappa and his J.D. from The Ohio State University.
Rick E. Marsh – 614.280.1138 – rmarsh@westonhurd.com
Gregory D. Rankin joins Weston Hurd from Lane Alton as a Partner. A seasoned trial attorney, Greg represents his clients in legal matters involving serious injury and death claims, including more than 25 medical malpractice trials. Greg’s court admissions include Ohio, the U.S. District Court for the Southern and Northern Districts of Ohio, and the United States Supreme Court. Greg received his B.A. magna cum laude, Phi Beta Kappa from Albion College and his J.D. from The Ohio State University Moritz College of Law.
Gregory D. Rankin – 614.280.1126 – grankin@westonhurd.com
James P. Seguin joins Weston Hurd from Lane Alton as a Partner. Jim represents businesses in all facets of operations including formation, succession planning, real estate, shareholder disputes, general contracts, and litigation. Jim also assists families and individuals with estate planning and probate matters. Jim’s court admissions include Ohio and the U.S. District Court for the Southern District of Ohio. He received his B.B.A. cum laude from the University of Toledo and his J.D. from The Ohio State University College of Law.
James P. Seguin – 614.280.1127 – jseguin@westonhurd.com
Claudia L. Spriggs joins Weston Hurd from Lane Alton as a Partner. Claudia has extensive courtroom experience in Ohio and California where she has tried dozens of jury trials as well as hundreds of arbitrations and mediations. Claudia’s court admissions include Ohio and California, the U.S. District Court for the Central District of California, and the U.S. District Court for the Southern District of Ohio. After receiving her B.A. from the University of California, Riverside, Claudia obtained her J.D. from Southwestern University School of Law.
Claudia L. Spriggs – 614.280.1131 – cspriggs@westonhurd.com
Robert H. Stoffers joined Weston Hurd in November 2021 as a Partner. Bob represents his clients in matters involving general liability, auto and trucking, products liability, construction defects, intellectual property, premises liability, professional malpractice, and errors and omissions. Bob’s court admissions include Ohio, the U.S. District Court for the Southern and Northern Districts of Ohio, the U.S. Court of Appeals for the Sixth Circuit, and the United States Supreme Court. Robert received his B.A. from Otterbein University and his J.D. from the University of Toledo College of Law.
Robert H. Stoffers – 614.280.1155 – rstoffers@westonhurd.com
