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Recent Articles
COVID-19 – Reopening Businesses
The Covid-19 virus has dramatically changed the way we relate to each other and the way we do business. As I write this, a million Americans have contracted the disease, sixty-thousand people have died and 30 million have been thrown out of work in under a month. On March 22 the Director of the Ohio Department of Health issued a “Stay at Home” order requiring non-essential...
Business Succession Planning
I have previously written about the need for succession planning for a small firm, such as an insurance agency, small shop or professional practice. Today, let’s discuss planning for transitions in larger operations. Regardless of the product or service provided, CEOs and key employees of both family companies and public ones retire, take other jobs and sometimes die in the saddle. Plans...
Qualified Opportunity Zones
After a 10-year U.S. economic expansion, taxpayers hold trillions of dollars in unrealized capital gains. To encourage investment in economically depressed areas, the U.S. Tax Cut and Jobs Act of 2017 created a program that allows investors to essentially “roll” what would otherwise be taxable capital gains into investments into Opportunity Zones (OZ). These zones were nominated...