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Farrell Fritz, P.C.

Defenses and Counterclaims In a CPLR 3213 Action Are Only Successful If They’re “Inseparable”

Farrell Fritz, P.C. on

In one of my previous posts, I discussed the basic requirements for bringing a CPLR 3213 motion for summary judgment in lieu of complaint.  One such requirement (and the one that generates the largest body of case law), is...more

Foley & Lardner LLP

401(k)/403(b) Loan Borrowers – Check Your Paystubs!

Foley & Lardner LLP on

A recent tax court case, Louelia Salomon Frias, v. Commissioner, TC Memo 2017-139, illustrates why it is good practice to verify that employee loan repayments have been timely deducted. Plan Loan Requirements. An employer...more

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