Ohio Tax Talk: Unemployment Ruling May Offer M&A Savings

Law360 (June 1, 2020, 2:33 PM EDT) -- As with many things in life and business, timing is important. The same was true with regards to the timing of hiring — or rehiring — employees for Ohio unemployment tax purposes in the case of Delphi Automotive Systems LLC v. Ohio Department of Job and Family Services.[1]

In this case, the Ohio Supreme Court held that the phrase "at the time of transfer" actually meant a specific moment in time; not an abstract period of time, as was argued by the Department of Job and Family Services and upheld by Ohio's 10th District Court of Appeals.

This means that an...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!