September 2026 Legal Newsletter | Shelly Kendricks Law

Law Office of Shelly Kendricks

Legal Newsletter

Volume I, Issue 2 | September 2026
Cincinnati, Ohio · Dayton, Ohio

From the Desk of the Attorney

Dear Valued Clients and Friends,

Welcome to the second issue of my client newsletter, where I keep you informed on the legal topics that matter most to you, your family, and your business. In this edition, I cover important information about estate planning for business owners, trademark rights, and Fractional General Counsel Services — all areas where proactive legal guidance can make a meaningful difference in protecting what you've worked hard to build.

I am grateful for the trust you continue to place in my law practice and look forward to continuing to serve you. As always, please don't hesitate to reach out with any questions or to schedule a consultation.

Shelly Kendricks
Attorney at Law
Law Office of Shelly Kendricks
email@skendrickslaw.com
skendrickslaw.com
937.972.0253
Cincinnati, Ohio · Dayton, Ohio

◆ Feature Article: Focus on Business Succession Planning

The Business Case for Estate Planning: How a Little Time Spent Now Deciding What You Ultimately Want to Happen to Your Business Can Save You and Your Loved Ones a Ton of Time Later

Business succession planning is an essential part of your overall estate planning. Even still, statistics show that up to 75% of business owners die without having some sort of plan in place for how and to whom their business will transfer if anything were to happen them. Accordingly, estate planning can be a valuable tool in determining not just how you want your personal estate to be handled, but also what you want to happen to your business when the time comes to make those decisions.

Why Do I Need to Do Succession Planning?

Many people believe that succession planning, and estate planning in general, are things you only need to think about with respect to your death. But there are many things that can trigger the need for implementation of a succession plan, also sometimes called a continuity plan. First, if you ever become unable to run your business, for any reason at all, who will step in to make decisions on your behalf? Additionally, how will those decisions be made? Will the person making the decision make sure your wishes are carried out even when you are unable to do so on your own behalf? Second, who will perform the vetting of that person in your absence? If there is already someone you have in mind that you would want to succeed you, it would help streamline the process a great deal if you make your wishes known while you still have full mental capacity in order to eliminate the guess work involved in trying to predict who you would want to do so. Third, how will your family and other business associates know how to locate documents and additional information necessary to the successful continuation of business operations? And lastly, who will determine what ultimately happens to the business when it comes time to make that decision, whether it be upon your death, or upon incapacitation. These are all concerns better addressed as part of succession/estate planning, while you have the full capacity to do so.

In conclusion, business owners don't often think of their business when considering their long-term estate planning needs, even though their business is often their largest asset. However, a well-thought-out estate plan not only takes your personal estate into consideration, it also factors in what you want to happen to your business while you are still able to make that decision. Contact me today to discuss what steps you need to take to protect the wealth and the legacy you've spent your life building.

◆ From My Blog

David Enters the Chat: The Latest David and Goliath Story in the Lopsided Power-Dynamics Saga Playing Out in the Trademark Arena

Now comes David, a small tech startup in Skokie, Illinois that manufactures nanofabrication instruments it calls Tera-Fabs, which it has owned the trademark for since 2017. The Illinois company, formally known as TERA-print, currently has its horns locked with Tesla and SpaceX over Tesla's proposed use of the term Terafab as the name of its semiconductor foundry in Texas, which has an estimated cost of $16.8 billion and will span about 100 million square feet. Shortly after Tesla filed U.S. trademark applications for the terms “Terafab” and “Tesla Terafab”, lil' David issued a cease-and-desist letter claiming that Tesla's use of the terms would cause consumer confusion, given that the company is using its Tera-Fab mark as the name for its desktop photolithography system for bioengineering and sensor research, and they're probably right. The test for likelihood of confusion does not rely on whether marks are identical, but on whether regular consumers, who normally lack the technical savvy to understand the difference anyway, might believe the goods or services come from the same place. In this case, Tesla is relying on a rather nuanced distinction to say that the average consumer is not likely to be confused by its proposed use of a mark that is very similar to TERA-print's “Tera-Fabs”. In its recently-filed complaint requesting that the court issue a declaratory judgement that the marks are not confusingly similar, Tesla stated that the chances of confusion are “vanishingly small”.

There is some precedent for a small business going after a larger business to protect its trademark rights. In 1961, Burger King found itself embroiled in a dispute with a smaller company, also named Burger King, when it registered its trademark in Illinois despite the smaller company already having established common law usage and having filed an Illinois State trademark registration. The smaller Burger King had been operating in the area since 1952 when the larger Burger King filed for federal registration and opened a restaurant about 20 miles away from the original Burger King. The court agreed that the larger Burger King infringed the smaller Burger King's trademark rights when it started using the Burger King mark in the same area where the smaller restaurant was operating and granted the smaller Burger King exclusive rights to use “Burger King” within a 20-mile radius of the small town where the restaurant was located. This case doesn't raise the same legal issues as the Burger King case, but it is a really good example of how small companies take on the Goliaths of the world, and often win. Contact me today to discuss your long-term trademark defense strategy and how we can protect one of your most valuable assets, your brand.

◆ Business Services Spotlight

A New Model for Acquiring Legal Services: How Fractional General Counsel Services Can Be the Perfect Answer to Your Business's Less Than Predictable Legal Needs

As businesses grow, their legal needs flex and are sometimes frequent and are at other times infrequent. As legal issues arise more frequently and become more complex and more closely tied to strategic decision-making, it helps to have legal services that are closely aligned with the business's current legal needs that can expand and contract over time. That is where Fractional General Counsel services come in. Fractional General Counsel offer a right-sized solution to day-to-day legal issues and project work at a fraction of the cost of outside law firms or hiring a full-time General Counsel.

A Fractional General Counsel provides ongoing legal support on a part-time or as-needed basis, giving a business access to experienced in-house style counsel without the cost of a full-time executive hire. This model allows companies to receive high-level legal guidance that is integrated into business operations, while maintaining flexibility and cost control.

One of the most significant benefits of a Fractional General Counsel is cost efficiency. A full-time General Counsel often requires a substantial salary, benefits, bonuses, and other overhead. Many companies simply do not need that level of legal staffing every day. With a fractional arrangement, a business pays only for the level of support it actually needs. This creates predictable legal spend and makes sophisticated counsel accessible to organizations that otherwise might rely solely on expensive outside firms charging hourly rates.

Another major advantage is the ability to receive proactive, business-oriented legal advice. Traditional outside counsel are often brought in only after a problem has arisen or when a transaction is already underway. A Fractional General Counsel, by contrast, becomes familiar with the company's goals, leadership team, risk tolerance, and day-to-day operations. Because they understand the business from the inside, they can identify issues earlier, prevent avoidable disputes, and offer practical solutions that align with commercial objectives rather than simply analyzing legal risk in isolation.

Fractional General Counsel services also improve contract management and operational efficiency. Many businesses struggle with delays in reviewing customer agreements, vendor contracts, employment documents, and corporate policies. These delays can slow revenue, frustrate internal teams, and expose the company to unnecessary risk. A Fractional General Counsel can streamline these processes by preparing templates, establishing review procedures, and responding quickly to recurring legal needs. This helps the business move faster while maintaining stronger legal protections.

In addition, a Fractional General Counsel can help manage outside counsel more effectively. There are many situations where a business still needs specialized legal support, such as litigation, tax matters, intellectual property prosecution, or major mergers and acquisitions. A Fractional General Counsel can serve as the point person for those matters, ensuring that outside counsel are used efficiently and only when necessary. This often reduces legal costs and improves the quality of communication between the company and external firms.

Perhaps most importantly, Fractional General Counsel services give business leaders peace of mind. Owners and executives often face legal questions that affect hiring, sales, partnerships, data privacy, intellectual property, and risk management. Having a trusted legal advisor who is accessible, familiar with the business, and focused on practical outcomes allows leadership to make decisions with greater confidence.

In today's business environment, legal strategy is no longer something companies can afford to address only in moments of crisis. Businesses need guidance that is timely, practical, and aligned with growth. Fractional General Counsel services meet that need by offering experienced legal leadership in a flexible and cost-effective way. For many companies, it is the perfect bridge between relying entirely on outside counsel and hiring a full-time legal executive.

★ Take Action

Ready to plan for your business's future, protect your brand, or explore flexible legal support? Contact my office today to schedule a consultation.
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◆ Client Resources & Helpful Legal Tips

Wills vs. Trusts: A Privacy Comparison for Ohio Families

When clients think about estate planning, they often focus on who receives their assets, but privacy is another important part of the conversation. In Ohio, a will generally becomes part of the public probate record after death, while a trust can allow the distribution of assets to remain more private. The comparison below highlights some of the key privacy differences between wills and trusts and why that distinction may matter in planning.

Privacy Advantages to Having a Trust vs. a Will in Ohio

Issue

Will in Ohio

Trust in Ohio

Public record status

A will generally becomes part of the probate court file, which is typically a public record once filed.

A revocable living trust generally does not get filed with the probate court, so its terms usually remain private.

When privacy is lost

Privacy is lost at death if probate is opened and the will is filed.

Privacy can be lost only in limited situations, such as trust litigation, a court proceeding, or if parts of the trust are attached to another filing.

Who can see it

The public can usually see the probate file, including the will and other filings.

Usually only the trustee, beneficiaries, and relevant advisors see the trust instrument, unless disclosure is required.

Assets disclosed

Probate filings may reveal the decedent's probate assets, estimated values, beneficiaries, fiduciaries, and claims.

Trust assets and distribution terms are usually not publicly listed in the same way, although beneficiaries may receive information and accountings.

Beneficiary privacy

Beneficiary names and inheritances are often easier to identify from probate filings.

Beneficiary identities and shares are usually more private, except as disclosed to interested parties or in litigation.

Timing privacy

Probate creates a public timeline of death, filings, inventories, and distributions.

Trust administration usually occurs outside public view, so timing and internal administration are less visible.

Family dispute exposure

A will contest is filed in court, making the dispute more public.

A trust dispute can also become public if litigated, but absent litigation the trust remains more private.

Incapacity planning privacy

A will does nothing during lifetime incapacity. A guardianship proceeding, if needed, can be public.

A trust can manage assets during incapacity without a public guardianship over trust assets, improving privacy.

Real estate records

Real estate passing through probate may appear in probate and recorder records.

Putting real estate into a trust avoids probate for that asset, but the deed transferring title into the trust is still recorded, so total secrecy is not possible.

Bottom-line privacy result

Less private. Probate usually creates a public file.

More private. A properly funded living trust usually avoids public disclosure of dispositive terms and assets.

If privacy is the goal, a properly funded revocable living trust is usually much better than relying on a will alone. But it is not absolute privacy — deeds, tax records, beneficiary notices, and any later court fight can still expose information related to the estate.

Upcoming Deadlines & Important Dates

As businesses wrap up year-end reporting, here are a few key Ohio filing deadlines and reminders to keep on the radar:

Date

Event / Reminder

January 23, 2027*

Ohio sales tax return and payment due for authorized semiannual filers for the July–December 2026 reporting period. *Because the statutory date falls on a Saturday, confirm the applicable next-business-day filing date with the Ohio Department of Taxation.

January 31, 2027

Ohio employer withholding annual reconciliation due for employers required to withhold Ohio income tax from wages.

January 31, 2027

Ohio unemployment compensation quarterly report and contributions due for the fourth quarter.

15th day of the 5th month after fiscal year-end

Ohio charitable organization annual report due, if applicable.

Also worth noting: most Ohio LLCs and corporations do not file an annual report with the Ohio Secretary of State. Additionally, Ohio’s Commercial Activity Tax (CAT) rules changed for 2026. The CAT was not eliminated for all businesses. Businesses should review their 2026 taxable gross receipts and CAT account status to determine whether any CAT filing or payment obligations remain.

◆ Contact & Scheduling

📞 Schedule a Consultation

My office is here to help with your legal needs.
Phone: 937.972.0253
Email: email@skendrickslaw.com
Website: skendrickslaw.com
Office Hours: Monday – Friday
9 a.m. to 5 p.m.
Appointments Available
Cincinnati, Ohio · Dayton, Ohio

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Law Office of Shelly Kendricks

Cincinnati, Ohio · Dayton, Ohio | 937.972.0253 | email@skendrickslaw.com | skendrickslaw.com

This newsletter is provided for general informational purposes only and does not constitute legal advice. No attorney-client relationship is formed by reading this newsletter. The information contained herein may not reflect the most current legal developments and is not intended to be a substitute for professional legal counsel. Please consult with a qualified attorney for advice specific to your situation and jurisdiction. © 2026 Law Office of Shelly Kendricks. All rights reserved.