Hodgson Russ LLP

1540 Broadway 24th floor
New York, NY 10036, United States

  • 212.751.4300

As Expatriations Increase, Potential Relief for “Accidental” U.S. Citizens

According to Treasury reports, 3,417 U.S. citizens relinquished their U.S. citizenship in 2014, which is more than the number of expatriations reported in prior years. As required by law, the Treasury publishes a quarterly list…more
| Immigration Law, International Law & Trade, Taxation

U.S. Supreme Court Update, March/April 2015

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has…more
| Constitutional Law, Labor & Employment Law, Taxation, Transportation

New York’s Green Bank Committing to Diverse Transactions

New York State’s one-billion-dollar Green Bank opened for business in 2014 and has begun committing to transactions. The Green Bank’s self-professed sweet spot is investments between $5 million and $50 million. Examples of…more
| Energy & Utilities, Environmental Law, Finance & Banking, Zoning, Planning & Land Use, Real Estate - Commercial

Obama 2015 Tax Proposals

President Obama’s State of the Union address, delivered on January 20, 2015, proposed three significant changes to US federal tax law: (1) an increase from the current 20 percent rate to 28 percent for the top federal capital…more
| International Law & Trade, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Are Cyber War & Cyber Terrorism Insurable?

The frequency of cyber war and terrorism is no longer the risk. The magnitude of the potential damages is the real threat. It’s conceivable that an enemy of the U.S. government could hack a U.S. energy, water, or fuel…more
| Commercial Law & Contracts, Privacy, Insurance, Science, Computers, & Technology

E-Cigarettes: New Legislation Impacting Buffalo Employers

As an employer, you likely have had recent questions about the use of e-cigarettes by your employees in work areas. Some employees argue that they should be permitted to smoke e-cigarettes at work, while others are offended by…more
| Labor & Employment Law

Joint Inventorship at the Movies: Stick Around for the Credits

Determining a list of inventors can be one of the messier parts of finalizing a patent application. Telling a colleague who put in late nights refining another’s idea that he is not a joint inventor can lead to tension, bruised…more
| Intellectual Property, Science, Computers, & Technology

What Every Employer Needs to Know About the New Compassionate Care Act (AKA the ‘Medical Marijuana Law’)

In July 2014, Governor Cuomo signed the Compassionate Care Act (CCA), also known as the “Medical Marijuana Law.” New York is now the twenty-third state to enact such a law. Rules and regulations that will govern the prescribing,…more
| Civil Rights, Labor & Employment Law

U.S. Supreme Court to Rule on the EEOC’s Duty to Conciliate in Mach Mining

On January 13, 2015, the U.S. Supreme Court heard arguments in Mach Mining L.L.C. v. E.E.O.C. As we reported previously, this case raises fundamental questions concerning the EEOC’s duty to seek to resolve discrimination charges…more
| Civil Procedure, Civil Rights, Labor & Employment Law

Structuring a Cross-Border Securities Offering: Common U.S. Exemptions from Registration

Due to the size and scope of the U.S. capital markets, U.S. investors can form a meaningful add-on tranche to both public and private Canadian securities offerings. However, the legal mechanics of structuring a cross-border…more
| Business Organizations, Finance & Banking, International Law & Trade, Securities Law

U.S. Supreme Court Update - February 2015

Court Considers Constitutionality of Maryland's Personal Income Tax - On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury of…more
| Civil Procedure, Constitutional Law, Labor & Employment Law, Indigenous Peoples, Taxation

U.S. Supreme Court Update - January 2015

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v…more
| Constitutional Law, Education, Indigenous Peoples, Real Estate - Residential, Taxation

2014 New York Hydraulic Fracturing Caselaw Update

As we approach the end of 2014, it may be useful to reflect on the impact of several important court cases decided in New York this year relating to oil and gas. While the decisions have mainly been against the industry and…more
| Energy & Utilities, Environmental Law, Zoning, Planning & Land Use

FTC Announces Increased HSR Thresholds

The Federal Trade Commission (FTC) announced on January 15, 2015, the revised transaction thresholds that trigger the requirement to file a premerger notification and report form under the Hart-Scott-Rodino Antitrust…more
| Antitrust & Trade Regulation, Commercial Law & Contracts, Mergers & Acquisitions, Securities Law

Patenting Your Basement Fusion Reactor: Utility Requirements Under U.S. Patent Law

Multiple projects are currently underway to demonstrate feasibility of fusion energy. The goal of the ITER multinational project in southern France (of which the United States is a participant) is to deliver ten times the power…more
| Civil Procedure, Energy & Utilities, Intellectual Property, International Law & Trade, Science, Computers, & Technology
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