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...

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