In a recent decision, the New York Tax Appeals Tribunal issued a sharp reminder to ‘snowbirds’ that changing domicile is about substance, not paperwork. In Matter of John J. Hoff & Kathleen Ocorr-Hoff, DTA No. 850209 (N.Y. Tax…
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/ Administrative Law, Taxation
The New York Court of Appeals’ recent decision in 1995 CAM LLC v. West Side Advisors LLC provides long-awaited guidance on how so-called “good-guy” guaranties operate in commercial leasing. The question in this case was whether…
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/ Commercial Law & Contracts, Real Estate - Commercial
A founder’s success may hinge on selecting a group of like-minded and passionate individuals to join the business. After all, as Steve Jobs reminds us, “a small team of A+ players can run circles around a giant team of B and C…
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/ Commercial Law & Contracts, Intellectual Property, Labor & Employment Law
As technology becomes more prevalent in business, the need to understand intellectual property has become of paramount importance. Broadly speaking, intellectual property describes intangible assets that are subject to ownership…
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/ Commercial Law & Contracts, Intellectual Property
The New York LLC Transparency Act (NYLTA), originally signed into law on December 23, 2023, and amended on March 1, 2024, is still set to take effect on January 1, 2026. The law will impose new disclosure requirements on limited…
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/ Business Organizations
Even before formation, it is critical to consider how a business will be funded, both initially and in the long term. A business’s initial capital structure can have important implications for the type of financing it is able to…
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/ Business Organizations, Finance & Banking, Securities Law
On September 10, 2025, the Federal Trade Commission (“FTC”) sent letters to numerous unidentified healthcare employers and staffing companies warning them about the potential unenforceability of noncompete agreements directed at…
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/ Antitrust & Trade Regulation, Health, Labor & Employment Law
As corporate attorneys, we come into regular contact with new businesses and have the opportunity to watch as ideas evolve into products, services and creations that better serve society. We also are acutely aware of the…
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/ Business Organizations, Commercial Law & Contracts
As of its July 3, 2025 effective date, the Contracts Honoring Opportunity, Investment, Confidentiality, and Economic Growth (“CHOICE”) Act dramatically overhauled Florida’s restrictive covenant framework. While many states have…
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/ Commercial Law & Contracts, Conflict of Laws, Labor & Employment Law
It is easy to mistakenly assume that naming a guardian in estate planning documents is only critical for individuals with minor children. In reality, however, appointing a guardian is just as important for parents as it is for…
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/ Family Law, Wills, Trusts, & Estate Planning
After months of intense negotiations, on July 4, 2025, the One Big Beautiful Bill (OBBB) was signed into law making various changes to the tax code that impacts estate, gift and income tax planning.
Increased Estate, Gift and…
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/ Taxation, Wills, Trusts, & Estate Planning
H.R. 1 (President Trump’s so-called “One Big Beautiful Bill”) was officially signed into law Friday, July 4, and with it came sweeping changes to the real estate industry. Some of these changes are extensions of Trump’s Tax Cuts…
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/ Energy & Utilities, Real Estate - Commercial, Taxation
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law ushering in sweeping federal tax changes. The legislation notably expands the Qualified Business Income (QBI) deduction for professionals…
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/ Administrative Law, Business Organizations, Elections & Politics, Taxation
On June 30th, bill No. 4654 was enacted making significant changes to the requirements for the publication or advertisement of legal notices including those required under the Municipal Land Use Law (“MLUL”). Historically legal…
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/ Administrative Law, Zoning, Planning & Land Use
The latest budget passed by the New Jersey legislature and signed by term-limited Governor Phil Murphy quietly enacted changes to New Jersey’s Mansion Tax, which affects not only residential properties but commercial properties…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
