September 2000
Vol. 9, Issue 2
(Get a printer-friendly
version)
|
by
Jeannette
L. Knudsen
Welcome
to the latest edition of the Buckingham Doolittle
& Burroughs, LLP Advisor. These articles are
written by attorneys at Buckingham and address
current topics of importance to the firm's
clients and friends.
Louis
Wagner discusses some commonly misunderstood
issues concerning software piracy and explains
how to avoid the penalties relating to copyright
infringement. Dianne Blocker Braun outlines
recent changes that are reducing the state
tax burden on many Ohio estates and family
businesses. Vincent Tersigni describes changes
in the OSHA policy on review of employer self-audits
that are intended to encourage companies to
find and fix hazards. David Woodburn's article
discusses a new ownership option that can
help keep a property out of probate after
the owner's death. Scott Richardson writes
about a recent case related to the sale of
a house with a notorious past and clarifies
the disclosure requirements applying to the
seller of a home, based on the court's decision.
We
hope that you will find this edition of the
Advisor both useful and interesting. If you
would like more information on any of these
topics, please fee free call the author of
the article. If you have any suggestions for
topics to be addressed in future issues, please
let us know.
Jeannette
L. Knudsen, Esq. is a member of
the Intellectual Property Practice Group and
can be reached at 330.643.0350 or at jknudsen@bdblaw.com.
|
Yes,
Software Piracy Is Copyright Infringement
By
Louis F. Wagner.
Esq.
When
you buy software, you purchase the right to use
it, with certain restrictions. If you copy, distribute
or install the software in ways that the license
does not allow, you are violating federal copyright
law, which carries both civil and criminal penalties.
Copyright protection is not limited to books, songs
and movies: It includes computer software. Worldwide,
more than 38 percent of all software in use is illegally
copied. In 1998, piracy cost the software industry
$11 billion in lost revenues. More importantly,
software piracy can be very expensive to your business
in the long run.
Since
1988, the Business Software Alliance (BSA) has been
a voice of some of the world's leading software
developers regarding enforcement of their copyrights.
Its members include Adobe, Apple, Autodesk, Bentley
Systems, CNC Software/Mastercam, Corel Corporation,
Macromedia, Microsoft, Network Associates and Symantec.
Since BSA started its enforcement of copyright laws
on behalf of its clients, it has collected over
$40 million in fines.
Most
BSA investigations begin with a call to BSA's hotline,
1-888-NO PIRACY, or a posting on its website, http://www.bsa.org.
After an initial investigation of the lead, BSA
typically contacts the company reported, although
in some cases it pursues a software raid using U.S.
Marshals and local law enforcement officials to
seize evidence. What is surprising to many organizations
is that unauthorized copying can result in stiff
penalties, which can cost organizations much more
than if they had bought the software programs in
the first place.
A
copyright owner, typically the software publisher,
is entitled to say how and under what circumstances
the software may be reproduced, distributed and
installed. In a civil case, the copyright owner
can stop you from using the pirated software and
request monetary damages. The owner can choose between
actual damages, which include the amount the owner
has lost because of your infringement plus all amounts
you have profited, and statutory damages, which
can be as high as $150,000 for each work copied.
The government can criminally prosecute you for
copyright infringement and, if convicted, you may
be fined up to $250,000 or given a jail term of
up to five years or both.
My
advice? Purchase genuine software products and install
them in accordance with the license agreement, which
should be kept in a safe place. When purchasing
software that is installed by someone else, be sure
that your vendor provides you with all original
disks, manuals and certifications, as well as proof
that your use is properly licensed. Know what is
going on at your company. Ignorance of the actions
of an employee is not a defense to copyright violations.
Louis
Wagner is Co-chairperson of the BDB Intellectual
Property Practice Group. He can be reached by e-mail
or at 330.258.6453 if you need further information
on these or any other intellectual property issues.
Ohio
Estate Tax Changes
By
Dianne Blocker
Braun, Esq.
By
passing Senate Bill 108, the Ohio General Assembly
recently brought Ohio closer to joining the ranks
of death tax-friendly states. Senate Bill 108 reduces
the number of Ohio estates that will pay estate
tax. It does so by increasing the current estate
tax credit of $500 (which shelters only $25,000
of assets). Even so, Ohio continues to resist the
national trend and has refrained from becoming a
"sponge tax" state.
Currently,
38 states have a death tax structure known as the
"sponge" or "pick-up" tax. The sponge/pick-up states
impose a death tax equal to the amount of the state
death tax credit permitted for federal estate tax
purposes. This approach eliminates any additional
state death tax and instead reallocates a percentage
of the federal tax from the federal government to
the state.
Although
Senate Bill 108 does not adopt the sponge tax law,
the new credit is expected to eliminate Ohio estate
tax for 64 percent of Ohio estates in 2001 and for
78 percent of Ohio estates in 2002. Also, the act
calls for the creation of a joint House-Senate committee
to study the effects of Ohio joining the ranks of
sponge tax states by 2006. For now, the change in
Ohio's estate tax is as follows:
Persons
dying after Jan. 1, 2001
Credit increases to $6,600
Exempts $200,000 of assets
Not required to file return if gross
-- estate is less
than $200,000.
|
Persons
dying after Jan. 1, 2002
Credit increases to $13,900
Exempts $338,333 of assets
Not required to file return if gross
--estate is less
than $383,333. |
Family
Business Estate Tax Deduction
Another tax-friendly change in effect for Ohio estates
of persons dying after January 1, 2001 is the adoption
of the federal estate tax deduction for family businesses
(including family farms) known as the QFOBI (qualified
family-owned business interest) deduction. Ohio
will mirror the federal law that permits the election
of a deduction for a decedent's interest in a qualified
family business that passes to a qualified heir.
The federal deduction, when combined with the federal
unified credit, can shelter up to $1.3 million in
qualified assets.
Although
this is a positive move, the federal law is complex
and restrictive. For this reason, the QFOBI provisions
are not frequently utilized. For example, to be
eligible for this deduction, the adjusted value
of the qualified family-owned business, when added
to any qualifying gifts of those interests, must
exceed 50 percent of a specially-calculated number
based on the decedent's adjusted gross estate. Ohio's
provisions mirror this requirement.
Like
the federal law, the Ohio law requires the Department
of Taxation to recapture from the heir some or all
of the QFOBI tax savings when a qualifying heir
ceases to remain materially involved in the operations
of the business for the requisite 10 years from
the decedent's date of death for any reason other
than the heir's death.
With
the federal estate tax undergoing an overhaul (and
possible elimination), it is hard to predict how
the Ohio General Assembly will further amend Ohio's
estate tax laws. At least for now, though, the trend
is toward reducing the effect of state taxation
on Ohio estates.
Dianne
Blocker Braun is an associate practicing
in the Trusts and Estates Practice Group and is
resident in the Canton, Ohio office. For more information
on this or other trust or estate planning topics
you may reach Dianne at 330.491.5222 or by email
at dbraun@bdblaw.com
OSHA
Decides Not To Review Employer Self-Audits During
Job Site Inspections
By
Vincent J. Tersigni,
Esq.
In
a new formal policy issued by the Occupational Safety
and Health Administration on July 27, 2000, the
agency announced that it will not routinely request
to review self-audit safety reports of employers
during inspections. A self-audit is a documented
and objective review by or for an employer of its
operations and practices designed to meet the requirements
of OSHA safety and health standards.
Under
the new formal policy, OSHA will not use self-audit
reports as a means of identifying hazards upon which
to focus during an inspection. In addition, when
a voluntary self-audit is coupled with a good-faith
attempt to correct an existing hazard, the audit
may have the effect of eliminating a potential willful
violation and result in penalty reductions.
Encouraging
Employers to Fix Hazards
OSHA officials have stated that they are formalizing
this policy because the agency wants employers to
find and fix hazards and not to fear that the information
will be used against them. According to OSHA representatives,
self-audits would be reviewed only in what the agency
calls "rare" cases, such as where an employer blatantly
ignores or refuses to correct hazards likely to
result in serious injury or death.
OSHA's
position on this issue is consistent with the approach
of the Environmental Protection Agency which has
had a similar enforcement policy in place for many
years regarding environmental audits.
Vincent
J. Tersigni is a shareholder in the Akron, Ohio
office and a member of the Employment Law Practice
Group. Should you have any questions regarding this
new policy or other OSHA issues, please contact
him at 330.258.6552 or via e-mail at vtersigni@bdblaw.com
Transfer
On Death Deed- A New Tool To Avoid Probate
By
David W. Woodburn,
Esq.
The
Ohio Legislature has recently enacted a new statute
that will provide property owners with an alternative
means of avoiding probate on their real property
at their death. Newly enacted §5302.22 of the Ohio
Revised Code creates what is known as a Transfer
on Death Deed. This deed allows individuals to hold
title to real estate while providing for a beneficiary
designation upon their death. When the property
owner passes away, the interest in the real property
vests immediately in the named beneficiary, thereby
avoiding probate.
Ways
to Avoid Probate
Prior to this new statute, an owner of real estate
could avoid probate only by owning property as a
joint tenant with right of survivorship or by transferring
the property to a living trust. Although they are
effective ways of avoiding probate, these forms
of ownership were not an option where an individual
did not have a living trust or did not wish to share
title to property with another person. The newly
enacted statute avoids both of these issues.
The
Transfer on Death Deed can be created by any person
who owns an interest in real property, regardless
of whether or not the individual owns the entire
interest or a portion. To create the new beneficiary
designation, the owner must re-title the deed in
his or her name with language granting one or more
beneficiaries the right to the property upon death.
Under the statute, each named beneficiary must be
specifically identified. In other words, a parent
cannot simply direct that the property pass to his
or her "children" or "lineal descendants." Instead,
the owner must specify the particular name of each
child or lineal descendant to whom he or she would
like the property to pass at death. An owner of
the real estate is free to change the transfer on
death beneficiaries at any time by recording another
deed. Thus, the owner can eliminate originally named
beneficiaries and add additional beneficiaries as
they are born or determined to be appropriate.
Once
the landowner has decided whom he or she wishes
to name as the beneficiary, the deed must be executed
with the same formalities as those of any other
deed. Although the deed does not need to be delivered
to the beneficiary, it must be recorded with the
appropriate County Recorder's Office. Failure to
record the deed may nullify the transaction.
After
a deed is recorded, the grantor retains full ownership
of the property. The statute is clear that the transfer
on death beneficiary has no interest whatsoever
in the real estate until the owner's death. Thus,
the interest in the property owned by the transfer
on death beneficiary is not subject to attachment,
nor is it transferable through the estate of the
named beneficiary, and the spouse of a named beneficiary
will have no interest in the property itself.
Retaining
Full Ownership
All in all, the creation of the transfer on death
beneficiary will provide an excellent opportunity
for those owning real estate in their individual
name to avoid probate. If you do not presently own
property as a joint tenant with right of survivorship
or if you have not titled property into a living
trust, it may be prudent for you to consider the
use of a Transfer on Death Deed so as to avoid the
unnecessary probate of real estate held in your
name.
David
W. Woodburn is a member of the Real Estate and Construction
Practice Group and the Trusts and Estates Practice
Group. If you need further information on this issue,
David can be reached at 330.258.6506 or by e-mail.
Defining
"Stigma" In A Real Estate Transaction
By
Scott A. Richardson,
Esq.
The recent decision of the 5th District Court of
Appeals in Spinelli v. Bair confirmed that
when selling a home, sellers need only disclose
physical defects and thereafter refrain from
engaging in fraud when responding to inquiries from
potential purchasers.
Alleged
Crimes by Former Owners
In Spinelli, Plaintiffs purchased a home
in Stark County, Ohio, and shortly thereafter brought
suit alleging the myriad of routine nondisclosure
claims. In addition, however, a novel claim was
made concerning the nondisclosure of a "stigmatized"
property due to alleged crimes or activities that
may have been perpetrated by former owners.
A
notorious Stark County family, the Sextons, once
lived in the home. The deviant activities of the
Sextons were well publicized in the local newspapers
and subsequently sensationalized and chronicled
in a nationally published book titled THE HOUSE
OF SECRETS. When local law enforcement officials
began an investigation of the Sextons, the family
fled to Florida, where two family members were murdered
by other family members. Many of the Sexton family
members were convicted of murder or other crimes
in Florida and are serving prison sentences in that
state.
The
sellers, who held title to the property twice removed
from the Sextons, did not disclose that the Sextons
had once owned the home. The sellers knew of the
book and the crimes in Florida, but they did not
have personal knowledge that any of the alleged
events actually occurred in the home being sold
in Ohio. Plaintiffs sued, alleging that the property
was "stigmatized" and materially damaged as a result
of the alleged events, the notoriety of the Sextons
and the published book.
What
the Seller Must Disclose
The appellate court held that "stigmatizing" events
or "notorious" previous owners are not material
physical defects that must be disclosed on
the Ohio Residential Disclosure Form that must be
completed by all sellers. However, if a potential
purchaser specifically inquires about any aspect
of the property, the seller must disclose his or
her knowledge and absolutely cannot engage in any
fraud when responding to the inquiry. The sellers
in Spinelli did not incur any liability because
they did not commit fraud.
If
you are purchasing a home, you should closely review
the Residential Disclosure Form, obtain inspections
to identify physical problems with the property
and specifically inquire about any items important
to your purchase decision. If prior owners are important,
check the chain of title in the public record. If
events or crimes are important, ask your realtor,
the seller's realtor and the seller, and check with
all local safety entities, such as police and fire
departments.
If
you are selling a home, you must accurately complete
all required disclosure forms for physical defects
and be honest when responding to any specific inquiries
from potential purchasers about other issues if
the answer is within your personal knowledge.
Scott
A. Richardson is an Associate in the Canton office.
He successfully represented the sellers in the case
described in this article. He can be reached at
330.491.5253 or srichardson@bdblaw.com
BDB
Mergers In Boca Raton, Florida And Canton, Ohio
The
firm's Boca Raton, Florida, office has merged
with the Donohue Law Firm, which practices
exclusively in the areas of estate planning, wills
and trusts, probate, taxation, probate and trust
litigation, and pre- and postnuptial agreements.
The
merger will enable both organizations to enhance
the services they provide to their clients. We are
delighted that the members of the Donohue firm will
be joining our team in Boca Raton. The merger makes
estate planning services, a growing area of need
for our clients, available directly through the
Boca Raton office. Mary Sue Donohue has an outstanding
background in the law, and her previous experience
as a bank trust officer adds an invaluable perspective
to her work in the trusts and estates area.
The
merger of the Donohue Law Firm with Buckingham,
Doolittle & Burroughs, LLP makes expertise in probate
and trust law and income, gift, estate and generation-skipping
transfer taxation more accessible to the clients
we serve through our Boca Raton office. We can now
meet the estate planning needs of owners of closely
held businesses, our historical client base, along
with the growing group of professionals, executives
and others whose net worth make estate planning
a major consideration.
The
following attorneys will be joining Buckingham,
Doolittle & Burroughs, LLP in the merger: Mary
Sue Donohue, a Shareholder in the firm,
has practiced law for over 25 years in the states
of Florida and South Dakota. She prepares estate
plans, revocable and irrevocable trusts, and estate
tax returns and handles probate litigation matters.
A third-generation attorney, she received her J.D.
from the University of South Dakota in 1975 and
her B.A. from Boston University in 1972.
George
Weinstein, Of Counsel with the firm, is
an attorney and certified public accountant who
specializes in estates, trusts, tax and financial
planning. A 1949 graduate of Dartmouth College,
he received his J.D. from Yale University Law School
in 1953 and his M.B.A. from Columbia University
in 1954. He has been Adjunct Professor of Law at
the University of Miami School of Law and is a member
of the Florida and Connecticut Bar Associations.
Christopher
Gagic, an Associate with the firm, has extensive
experience in estate planning, probate and trust
administration, tax and guardianship. He received
his B.A. in 1994 from McMaster University, Hamilton,
Ontario, and his J.D. from the Western New England
School of Law in Springfield, Massachusetts, in
1997.
The
Canton office merged with the law firm of Richard
J. Lolli Co. LPA. Mr. Lolli joins the firm as
a Shareholder in the Business and Real Estate and
Construction Practice Groups. He will continue to
maintain an office in Alliance, Ohio. Mr. Lolli
represents individuals and small and medium-sized
businesses, including partnerships and closely held
corporations. He prepares estate, wealth management
and business succession plans, wills and trusts,
and handles probate matters. In his real estate
practice, he represents developers, builders, buyers,
sellers and title companies in both residential
and commercial real estate transactions.
Mr.
Lolli has over 24 years of experience in real estate,
government, business and estates law. He served
as Assistant Law Director for the City of Alliance,
Ohio, from 1984 to 1986. He is the founder and served
as President of Colonial Title Agency, Inc., a statewide
title agency, from 1985 until joining Buckingham,
Doolittle & Burroughs, LLP. While a student, Mr.
Lolli served as Statewide Director of Youth Operations
for the Taft for Senate Committee, as an intern-clerk
for Senator Robert Taft, Jr., in Washington, D.C.,
and as a Title Examiner for Midland Title Security
in Cleveland.
New
Chief Operating Officer Named At BDB
Richard
A. Merolla has become Chief Operating Officer
of the firm. He will have overall responsibility
for the firm's operational and financial affairs,
including administrative and law firm operations,
financial and tax planning, risk management, financial
reporting and budgeting. He will assist the firm
in creating practice group and department plans,
and will work with the President and Board to attract
established Shareholder and Of Counsel candidates.
Rick will also be responsible for financial analysis
and financial reporting, as well as tax planning,
compliance issues and benefit plan preparation.
He will have overall responsibility for preparing
and monitoring the annual operating and capital
budgets, and will set and maintain the firm's internal
financial and administrative controls. Working with
the Administrative Directors of the firm, Rick will
plan the firm's space and technology, marketing,
human resources and accounting needs for all six
office locations.
He
has come to the firm from Deloitte Consulting, where
he was a Senior Manager in the company's Public
Sector practice. He has significant experience with
large-scale system implementation projects, including
universities and city and state government operations.
He previously was Finance Director for the City
of Akron, Ohio, and was project sponsor during an
office automation project and the implementation
of a new financial system. He has managed accounting,
treasury, tax collection and audit and budgeting
operations.
Rick
has a Master's degree in economics from the London
School of Economics and Political Science, and a
Bachelor of Science degree in economics and mathematics
from Cleveland State University.
New
Attorney Joins BDB Canton Office
Robert
Newbold has joined the firm as a Shareholder,
practicing in the Business Practice Group. Mr. Newbold
was previously the President of FranSource, Inc.,
a franchise development and support company, and
has extensive experience in the area of franchise
law. He has represented a variety of franchise clients
ranging from personal-service companies to full
retail outlets, from development and FTC disclosure
procedures through transfer of interest, termination
and renewal. He has drafted numerous franchisor
corporate policy and procedure manuals, employee
handbooks, operational guidelines for franchisee
sale and support, and international and master franchise
license agreements. Mr.
Newbold
has handled a variety of issues involving FTC compliance,
NASAA guidelines and directors' guidance, as well
as the negotiation and drafting of documents for
the sale of companies. He has developed corporate
guidelines pertaining to the Americans with Disabilities
Act, the Family and Medical Leave Act, COBRA compliance
and employee benefits.
Bob
Hager spoke at the Construction Lien Law
for Attorneys in Ohio seminar in August. This seminar
was designed for attorneys who represent clients
with claims related to construction or mechanic's
liens.
Tom
Hess made presentations on nursing home
negligence at two seminars sponsored by Professional
Education Systems, Inc. In addition, he spoke at
a seminar sponsored by the Ohio Association of Medical
Equipment Services on health care policy and at
an Ohio Health Care Association seminar, where his
topics were employee criminal background checks
and resident advanced directives.
Tom
Hess will also speak on December 5, 2000, at a health-law
seminar sponsored by the National Business Institute.
Tom's topics are "Liability Insurance and Nursing,"
"Issues of Professional Responsibility," and "AIDS
in the Workplace."
Joel
Mirman recently made a presentation at the
seminar "Bridge the Gap: Practical skills for new
Lawyers, " which was sponsored by the Ohio State
Bar Association (OSBA). He spoke on interviewing
and counseling clients. In addition, he spoke to
the OSBA Banking, Commercial and Bankruptcy Law
Committee on "Computer Sleuthing - Discovery of
Electronic Data."
George
Weinstein, of the Boca Raton, Florida, office,
taught a class in Estate Planning at the University
of North Carolina College for Seniors in Asheville,
NC. George has just completed his term as President
of the Greater Boca Raton Estate Planning Council
and is now serving as Director Emeritus.
If you are interested in having a speaker from BDB
make a presentation to your organization, please
contact: Cheryl Warren, Director of Client Relations
and Marketing 800.686.2825 ext. 546 or cwarren@bdblaw.com
Upcoming
Seminars - Save The Date
Employment
Law - October 11th
BDB's complimentary 12th Annual Employment Law
Seminar will be held at the Fairlawn, Ohio,
Hilton Inn on State Route 18, the morning of October
11, 2000. This free seminar will feature presentations
from four of our attorneys. The topics are expected
to include "Protecting Your Confidential Information
and Trade Secrets," "Recent FMLA Developments,"
"Workplace Threats and Violence," and "Avoiding
and Defending Discrimination Claims."
Creditors'
Rights - October 19th
A seminar on Ohio Collection Law for the Health
Care Industry, sponsored by Lorman Education
Seminars will be held on October 19, at the Holiday
Inn Express, Akron, Ohio. Patrick J. Keating, BDB
attorney, member of its Board of Managers and chair
of the Creditors' Rights/Bankruptcy Practice Group,
will present "An Overview of the Litigation Process."
He will provide information on small claims vs.
general division, collecting the judgment and bankruptcy
basics. Other topics will include "Pre-Litigation
Collection Tools," "Getting Patients to Pay" and
"Getting Paid - Practical Considerations."
Health
Law - November 2nd and 16th
BDB's Health Law Practice Group is sponsoring
complimentary seminars on November 2, 2000 at the
Sheraton Inn, Columbus, Ohio, and on November 16,
2000 at the Holiday Inn, Independence, Ohio. These
seminars will focus on fraud and abuse issues facing
long-tern care providers.
BDB
seminar registration or information:
On-line, visit our web site at http://www.bdblaw.com/new/events.html
or call Lorna Henderson at 1.800.686.2825.
Lorman
Seminar registration or information:
Phone: 1.715.833.3959 or visit their web site at
http://www.lorman.com
BDB
Attorneys In The News
Donald
B. Leach, Jr., Shareholder-in-Charge of
BDB's Columbus office, has been certified as a member
of The Million Dollar Advocates Forum.
The
Million Dollar Advocates Forum is recognized
as the most prestigious group of trial lawyers in
the United States. Membership is limited to attorneys
who have won million and multi-million dollar verdicts,
awards and settlements. The organization was founded
in 1993 and has approximately 1800 members throughout
the United States. Forum membership acknowledges
excellence in advocacy and provides members with
a network of experienced colleagues for referral
and information exchange in major cases.
Don Leach practices primarily in the areas of real
estate and commercial law, with an emphasis on construction-related
contracting, disputes and business matters. He is
a frequent lecturer and author on construction and
real estate topics.
Congratulations
to Peter T.
Cahoon, Esq., who recently received a Quine
Award from the University of Akron School of Law.
This prestigious honor recognizes his outstanding
efforts in the field of legal education. Peter has
been an Adjunct Professor of Trial Advocacy at The
University of Akron since 1993.
Peter
is a 1977 graduate of The University of Akron School
of Law and is a Shareholder with BDB.
He
currently practices in the areas of criminal defense,
"white collar" criminal investigations, domestic
relations and juvenile matters, and attorney disciplinary
cases.
Joel
H. Mirman, a Shareholder resident in BDB's
Columbus, Ohio, office, has been appointed to the
Columbus Bar Association Professional Ethics Committee.
This
committee of 36 comprises laypersons and Columbus
Bar Association attorneys by presidential appointment.
The work of the committee is to promote adherence
to the highest standards of ethical conduct by attorneys
and judges, and to gain and increase public confidence
in the profession. It is a certified grievance committee
dedicated to protecting the public from lawyers
and judges whose professional conduct falls below
the standards prescribed by the Supreme Court of
Ohio.
Joel
presently practices in the Litigation Practice Group
and chairs the Family Law Practice Group. His practice
areas include civic litigation, general business
litigation, employee termination matters, domestic
relations/family law, taxation issues related to
family law, and defense litigation. In addition
to serving on this committee, Joel also serves on
the Ohio Supreme Court Commission on Certification
of Attorneys as Specialists (District 10/Franklin
County).
Vince
Tersigni has been elected to serve a three-year
term on the Akron, Ohio, Bar Association Board of
Trustees. The board is responsible for running the
bar association, which plays a significant role
in Akron's legal community and has 1,500 members.
Vince has been an active member of many bar committees
and will chair the Labor and Employment Law Committee
again this year. He also serves as labor counsel
for the bar association.
Vince's
practice is focused on representing both public
and private employers in labor and employment litigation,
employment discrimination, non-competition litigation,
wage-hour issues, unemployment compensation, civil
rights and NLRB and OSHA matters. He advises employers
regarding compliance with state and federal employment
laws, preventing employment-related disputes, and
implementing effective personnel policies. Vince
frequently gives lectures on these topics.
Steven
A. Dimengo has been re-appointed chair of
the Taxation Committee of the Ohio State Bar Association.
He is a Shareholder and member of the Board of Managers
with BDB and an Adjunct Professor in the University
of Akron's Master of Taxation Program. Steve earned
his undergraduate, law and masters in taxation degrees
from the University of Akron. In the community,
he has served on the Boy Scout Council and as a
board member of both the Akron Community Service
Center and the Urban League. Steve is also a member
of the Ohio Society of CPAs and an officer of the
Archbishop Hoban High School Board of Trustees.
Robert
W. Malone, a BDB Shareholder, member of
the firm's Board of Managers and chair of its Mergers
and Acquisitions Practice Group, has been appointed
chair of the Federal Taxation Committee of the Ohio
State Bar Association. After graduating from Mount
Union College in 1973, Rob earned his law degree
from The Ohio State University in 1976. A frequent
lecturer on various subjects, including tax aspects
of mergers and acquisitions and federal and state
taxation issues, he is on the faculty of the University
of Akron Master of Taxation program and is listed
as one of the best tax lawyers in the country in
the most recent edition of The Best Lawyers of America.
Rob currently serves on the committee that monitors
and proposes amendments for limited liability company
legislation. In the community, he serves as president
of the Akron Tax Club and as a trustee of both the
Akron Art Museum and Planned Parenthood of Summit,
Portage and Medina Counties. He is also a member
of the Akron Estate Planning Council and the Akron
Regional Development Board's Executive Committee.
Terry
Vincent, of the Cleveland, Ohio, office,
will serve as a member of the Federal Taxation Committee
of the Ohio State Bar Association. Terry earned
his undergraduate, law and masters in taxation degrees
from the University of Akron. He is a Principal
Member of the firm practicing in the Taxation and
Employee Benefits Practice Group and is an active
member of the Cleveland Bar Association and has
served as chair of its General Tax Committee.
Tom
Hess, a Shareholder resident in the Columbus
office, has been appointed by Governor Robert Taft
to a three-year term on the Ohio Board of Examiners
of Nursing Home Administrators. The Board of Examiners
is responsible for adopting standards for examination
of nursing home administrators, and for taking action
against non-compliant administrators.
The
Daily Bond Buyer recently reported the rankings
by state for the top bond counsel. For the first
six months of 2000, Buckingham, Doolittle & Burroughs,
LLP was ranked in the top five for both the state
of Ohio and the state of West Virginia. The rankings
are based on the total principal amount of publicly
sold bond issues for which the BDB Finance and
Public Law Practice Group acted as bond counsel.
The
Buckingham, Doolittle & Burroughs, LLP Canton,
Ohio, office
was the proud recipient of an award for "The Most
Giving Law Firm" from the Stark County Legal Aid
Society. The award was presented to BDB attorneys
Bill Emley,
Dianne Blocker
Braun and Art
Leb.
Lynn Baumoel, the Pro Bono Coordinator and Supervising
Attorney for the Stark County Legal Aid Society,
explained that the award was based on the number
of cases and hours that were put into the Pro Bono
Program. Lynn added that Bill, Dianne and Art truly
exhibited a "sense of commitment to do something
beyond paid work."
We
congratulate Bill, Dianne and Art on their selfless
donation of the pro bono hours that led to this
award.
Karen
D. Butera, Betty
J. Konen and Craig
B. Paynter were each selected to participate
in the 2000-2001 Classes for Leadership Canton,
Leadership Akron and Leadership Columbus. Karen
is an associate attorney in the Canton, Ohio office.
Betty and Craig are Shareholders and resident in
the Akron and Columbus, Ohio, offices, respectively.
This is a great opportunity for each of them to
learn more about their community, meet key community
leaders, and develop their own leadership skills.
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