I am not a tax attorney. Since the tax reform affects everyone who pays taxes, I thought I should share it. The Republican Tax Cut & Jobs Act (tax reform) the 2018 tax brackets, tax rates and standard deduction amounts have been revised. Many are still focusing on the 2017 taxes for tax filing purposes, but these have not been impacted by the by the tax reform. So, it is on to the 2018 tax brackets, which are below:
Private Judge Statute. I am a fan.
A recent Continuing Legal Education class taught me about the benefits of using a private judge. A private judge is a retired judge who has registered with the Ohio Supreme Court. The registration states that the judge is willing to serve as a judge according to an agreement entered into by the parties under R.C. 2701.10. The parties must file an agreement in their case in order to be heard by the private judge. The agreement must be signed by all interested parties and by the retired judge who will be hearing the matter.
R.C. 2701.10 allows parties to hire a retired judge to serve as the judge in their lawsuit. The judge must first register with the Ohio Supreme Court and give his or her intent to hear cases under the statute. Then, the judge registers with the Clerk in that county in which he or she wants to hear cases.
The advantage of having a private judge hear your matter is that the parties do no have to go to a court house, but can be heard in the offices of their lawyers.
Interestingly, seven states allow for private judges. Luckily, Ohio is one of them!