Julie O'Neill on Muck Rack

Julie O'Neill

Cincinnati
As seen in: Facebook, CNN, MSN Ireland, Wiley Online Library, Journal of Clinical Pathology, Irish Independent, WCPO-TV (Cincinnati, OH), WPTV-TV (West Palm Beach, FL), WRTV-TV (Indianapolis, IN), WXIX-TV (Cincinnati, OH) and
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Articles

Stock Option Basics | JD Supra

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By Julie O'Neill
| JD Supra
Most people know that a stock option is a right granted by a corporation to a person that gives that person the right to purchase stock in the corporation under specified conditions and at a specified price. This article summarizes some basics about stock options. There are two types of stock options: Incentive Stock Options (“ISOs”) and Non-Qualified Options (“NQSOs”). ISOs and NQSOs have differing tax consequences, to both the employer and the employee.
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Life Insurance, Buy-Sell Agreements, and the Connelly Problem: What Closely Held Business Owners Need to Know | JD Supra

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By Peter Cifichiello, Julie O'Neill
| JD Supra
Closely held businesses routinely use life insurance to fund buy-sell obligations when an owner dies. The logic is simple: the company or surviving owners need liquidity to effect redemptions or repurchases, and life insurance provides it. But after the Supreme Court’s 2024 Connelly v. United States decision, business owners must pay much closer attention to how the insurance is owned and who benefits from it.
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Corporate Transparency Act – CTA for Foreign Reporting Companies Only | JD Supra

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By Zachary Chupak, Julie O'Neill
| JD Supra
On Friday, March 21, 2025, the Financial Crimes Enforcement Network (FinCEN) issued an interim final rule that eliminates reporting requirements for domestic reporting companies via redefining “reporting company” to include only those entities formed under the law of a foreign country and that have registered to do business in any U.S. State or Tribal jurisdiction by filing a document with a secretary of state or similar office.
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