Resources

Client Alerts, News Articles, Blog Posts, & Multimedia

Everything you need to know about BMD and the industry.

RNs and APRNs Take Note: Ohio Board of Nursing Mandates a New CE Reporting Period

Client Alert

If you are a registered nurse (“RN”) or an advanced practice registered nurse (“APRN”), you will want to take note of the new Ohio Board of Nursing (“OBON”) Rule that alters the reporting period for Continuing Education (“CE”) credits.

Effective March 26, 2026, Ohio Administrative Code Rule 4723-14-01(U) lists the RN and APRN reporting period for CE credits as July 1st through June 30th in the odd numbered years. This is a change from the previous reporting period of November 1st through October 31st in the odd numbered years.

RNs and APRNs must ensure that all required CE hours are completed by the new deadline to remain compliant with reporting requirements.

If you have any questions about how the new CE reporting period may impact you, please contact BMD Member Jeana Singleton at jmsingleton@bmdllc.com or 330-253-2001. 


IRS Guidance on Employee Retention Credit

The Employee Retention Credit created under Section 2302 of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act is a refundable tax credit against certain employment taxes equal to 50 percent of the qualified wages an eligible employer pays to employees after March 12, 2020, and before January 1, 2021. Since the adoption of the CARES Act, employers have expressed concern that if one employer acquires another employer that previously received a PPP loan, the acquirer’s entire aggregated group may no longer be eligible to claim the Employee Retention Credit.

International Sales Contracts - COVID-19 Pandemic and Force Majeure

Identity Protection PIN Available to ALL Taxpayers in January

Beginning in January 2021, the IRS will allow all taxpayers who can properly verify his/her identity to obtain an Identity Protection PIN. An Identity Protection PIN (“IP PIN”) is a six digit number assigned to a specific taxpayer to assist in preventing the misuse of a taxpayer’s social security number on fraudulent federal tax returns. Previously, only confirmed victims of identity theft who resolved his/her tax issues with the IRS were eligible for an IP PIN.

Updates for Employers Regarding Medical Marijuana

In 2020, the momentum for marijuana legalization and decriminalization continued. In the November elections, five more states legalized either medical marijuana, recreational marijuana, or both. Although marijuana remains illegal in any form under federal law, just last week, the U.S. House of Representatives voted to decriminalize marijuana usage at the federal level. It's unlikely that the Senate will approve of that, but it is another milestone in what has been a rapidly shifting landscape over the last decade. Given the patchwork of state laws regarding medical and recreational marijuana, widely varied approaches for workplace protections, and the total federal ban, it can be difficult for employers to know how to deal with this issue.

Vaccination Considerations for Employers

Today, three Covid-19 vaccines have tested as highly effective (90%+ efficacy) and are advancing in the process for emergency use. This is especially welcome news in Ohio, which has skyrocketing cases and our strategic response has been to turn the entire state into the small town of Bomont with strict curfews and bans on social gatherings.