It’s Time to Update Your Tax Sharing Agreement – And If You Do Business in Ohio You’ll Need a Second One

Dave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “It’s Time to Update Your Tax Sharing Agreement – And If You Do Business in Ohio You’ll Need a Second One” for the November/December 2014 edition of the Journal of Taxation and Regulation of Financial Institutions.  The article examines recent regulatory action taken by federal bank regulators coupled with recent legislative developments in Ohio requiring financial institutions to re-examine their tax sharing agreements in a new light.