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Corporate Transparency Act Creates New Federal Reporting Requirement for Many Businesses
In an effort by Congress to aid law enforcement in its efforts against money laundering, financing of terrorism, tax fraud, financial fraud, and other crimes, many small businesses will now be required to report the identity of their beneficial owners to the federal government. As part of the National Defense …
THE 50TH ANNIVERSARY OF THE FOURTH DEPARTMENT’S MINISKIRT DEBATE
2019 marks the 50th anniversary of several culturally significant events – Woodstock, Stonewall Riots, the Beatles’ break-up, and Neil Armstrong’s small step, just to name a few. With little ballyhoo, October 30, 2019, will also be the golden jubilee for the Fourth Department’s decision of Peck v. Stone.[1] While the …
BACK TO SCHOOL: HOW NEW YORK SCHOOLS ARE “ARMING” THEMSELVES THIS FALL
When two troubled students with military-style firearms shot 11 classmates, a teacher, and themselves at Colorado’s Columbine High School two decades ago, it completely shocked the nation. Since then, statistics from the federal government, academic and advocacy groups show these mass shooting events have recurred with alarming and growing frequency. …
LEGAL RECOURSE FOR THOSE WHO SUFFER ALLERGIC REACTIONS AT RESTAURANTS
It should no longer come as a surprise that food allergies are the sixth leading cause of chronic illness, with over 32 million Americans diagnosed with a food allergy in the United States. As one of the 32 million people who suffer from a food allergy, I can proudly say …
AMENDABLE: PROTECTING MINORITY MEMBERS’ INTEREST IN LIMITED LIABILITY COMPANIES
Section 417 of the New York Limited Liability Company Law (NY LLCL) requires that the members of a limited liability company (LLC) adopt a written Operating Agreement establishing, among other things, the rights, responsibilities, and limitations of the members. The adoption of an Operating Agreement is a perfunctory exercise to …
THE FLIGHT FROM NEW YORK, HOW TO DO IT.
We often hear about New Yorkers fleeing to non-tax states such as Florida, which has no income or estate tax. Wealthy New Yorkers (and not so wealthy) are concerned that they will be subject to a New York estate tax to the extent that their combined estates (with their spouse) exceed …
COMMERCIAL LANDLORDS POST-FERRARA: CAUSE FOR CONCERN?
At first glance, the holding of a recent N.Y. Court of Appeals case may have sent commercial landlords and lenders into a panic. Ferrara v. Peaches Café, LLC, 32 N.Y.3d 348 (2018), involved the enforcement of a mechanic’s lien against a commercial landlord for work performed at the tenant’s request. …
THE END OF THE TURTLES’ TRAVELS: MUSIC MODERNIZATION
Leatherback turtles spend their lives in the ocean and migrate thousands of miles to lay their eggs, returning to their place of birth. Like their namesake, the peripatetic Mark Volman and Howard Kaylan (a/k/a “Flo and Eddie”), former front men for the 1960’s musical group, The Turtles, migrated thousands of …
#TrademarkInfringement?
In a famous skit from The Tonight Show Starring Jimmy Fallon, Jimmy Fallon and Justin Timberlake engage in a “Twitter conversation”. In this hilarious two-minute skit, the dynamic duo mainly use hashtags to communicate. Hashtags are a type of meta-data tag used on social networking sites to facilitate a search …
The Pass-Through Deduction is (Probably) For You
The Treasury Department recently released proposed regulations to better explain a portion of the new Federal tax code that applies to pass-through entities. Before exploring the content of selected portions of the proposed regulations, it is important to understand the underlying law that the regulations purport to clarify. On December …
Yada, Yada, Yada! 2018 Fair Housing Update
Remember the old Seinfeld episode when Kramer went on a smoking binge for 72 hours and even set up a “smoking lounge” for “pipe night” in his apartment? You know, the one where Jerry told Kramer that the smoking was starting to negatively impact his appearance, so Kramer decided he …
Many Online Retailers Will Be SALTy About a New Supreme Court Decision
State and Local Taxes (“SALT”) are getting a little shake up thanks to a new Supreme Court decision that, according to the headlines, is going to change the landscape of online sales. Take those headlines with a grain of SALT. On June 21, the Supreme Court, in South Dakota v. …
5 Key Decisions to Make with Your Spouse Before You Retire
“I married you for better or worse, but not for lunch!” Retirement decisions require more than just determining how you will spend your days so that you enjoy your time together and don’t view these years forced togetherness. You and your spouse or partner may have very different ideas of …
The Murphy Decision and the Ramifications of Sports Gambling Legalization
My father and I went on a trip last summer to tour the national parks on the way from Colorado to San Francisco. In between the travel from the unparalleled beauty of Zion National Park to the striking sequoia trees in California, we stopped in the State of Nevada. For …
Get Schooled: Top 10 Legal Issues Facing Local Charter Schools
One of the biggest questions we often hear from charter school clients is: what kinds of things does a charter school really need an attorney for? Here are the top 10 things you should consult with an attorney about relative to the operation of your charter school: Charter School Renewal …
When a Revocable Living Trust is Better Than a Will in New York
A will is one of the most basic estate planning documents for New York residents, and everyone should have one to make sure that there is no question about what would happen to your assets and minor children if something happens to you. But there are a few cases when …
Student Loans in Bankruptcy: How Did We Get Here and Where Are We Going?
Since 1841, albeit with a few periodic lapses[1], some means of bankruptcy has been available for the “honest but unfortunate debtor.”[2] Inherent with such a privilege comes certain exceptions, including specific types of debt that cannot be eliminated or “discharged” in bankruptcy. These exceptions are identified in section 523 of …
Bankruptcy Missteps and Misconceptions
It’s easy. The First Article of the US Constitution directs Congress to make Bankruptcy laws. Bankruptcy serves a simple purpose – to give “Relief” to Debtors burdened with overwhelming debt. It is also simple in concept but the process is fraught with many pitfalls. I’ll never get credit again. NO! …
Ninth Circuit Rules on the Case of the Monkey Selfie
A cynic in my house once described a selfie as a portrait of a monkey taken by a jackass. For those of you doing more productive things, like rearranging your sock drawer, you might have missed the case of the monkey selfie. That case was settled last fall, but on …
You Plan for Date Night – But Not for Your Kids Future?!
Picture this – you get an opportunity to spend some alone time with your spouse. What do you do to prepare for date night? You carefully select a babysitter. Then, you write detailed instructions; when to feed the baby, how often to change diapers, what snacks are allowed…and you leave …
Rochester Special Needs Lawyer: Special Needs Trusts Protect Government Benefits and MUCH More
Unfortunately, many parents of children with special needs wait until their child turns 18 to consider creating a special needs trust. Sometimes, they even wait until their child eventually needs government benefits like SSI or Medicaid. However, special needs trusts do a lot more than just protect the beneficiary’s access …
How to Know When It’s Time to Step in and Care for Your Aging Loved One
The number of adult children caring for their aging parents is growing at a very fast pace. If you are a baby boomer and not already caring for an aging parent, chances are high that you might be facing this situation soon. It isn’t always easy to know when, or …
Elder Care Lawyers in the Finger Lakes Offer Important Strategies for Dementia Patients
Elder care lawyers in Rochester and the Finger Lakes work with families to prepare for any number of situations in the estate planning process. One circumstance that is especially relevant to elder care law is dementia. Alzheimer’s disease and other forms of dementia are almost exclusively conditions which appear late …
Impact of the New Tax Law’s Qualified Business Income Deduction on Pass-Through Entity Selection
As most surely know by now, the Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law on December 22, 2017, and became effective on January 1, 2018. One of the most significant provisions of the Act for purposes of entity selection is its creation of a …
Securing and Protecting Software Code for Start-ups
One of the most important issues for a technology start-up company is ensuring that it is adequately securing and protecting its proprietary software code. Securing Your Software Rights A start-up must first be sure that it has secured all rights in any software code that it considers proprietary. The most …
