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Major Estate Tax Law Changes on the Horizon


By Melissa A. Stewart, Partner Keep your eye on the sunset, that is, the sunset of major estate tax law changes on the horizon. On December 31, 2025, the 2017 tax reform law expires, leaving taxpayers to revert automatically on January 1, 2026, to the rules in effect for 2017. There are many major tax changes, but the ones affecting

The Broad Applicability of Health Spa Requirements to Traditional Gyms under the Kentucky Consumer Protection Act


By: Laura M. Shahan, Associate By enacting Kentucky’s Consumer Protection Act (the “CPA”), the General Assembly intended to protect the interests of the public, as consumers and sellers of goods and services, by establishing the Office of Consumer Protection within the Office of the Attorney General (“OCP”). The OCP is designed to oversee both preventive and remedial programs to protect