Publications | Rivkin Radler

Recent Publications

Here’s How the FTC Is Tackling Emerging Technology
June 15, 2021 | Privacy, Data & Cyber Law

A wide range of federal and state authorities are involved in the regulation of emerging technologies in one way or another. Numerous agencies as well as the U.S. Department of Justice lead the national effort, while the Department of Financial Services, the attorney general, and local prosecutors are the principal parties in New York State. …
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Partners, S Corp. Shareholders and Biden’s 2022 Revenue Proposal: No More Business as Usual
June 14, 2021 | Tax

What A Ride No one anticipated that the Administration’s proposed tax increases would fly through Congress easily – at least no one residing in a state in which the recreational use of marijuana has not been legalized. Query, however, whether anyone foresaw the rollercoaster-like developments of the last several days. The G-7 As the White …
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Biden’s 2022 Revenue Proposal, Profits Interests, and The Alchemy of Compensation
June 7, 2021 | Tax

Recap Last week, we considered several of the revenue proposals included in the Biden Administration’s 2022 Budget that are probably of interest – or should we say, “of concern”? – to the owners of closely held businesses.[i] Rate Hikes The proposed increases in the federal corporate income tax rate – for C corporations[ii] and for …
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The Biden Administration’s Revenue Proposals for Fiscal Year 2022: Tax Increases and Forced Recognition of Capital Gains
June 1, 2021 | Tax

Extra, Extra![i] Last Friday afternoon, as millions of unsuspecting Americans prepared for the long Memorial Day weekend[ii] – for many, perhaps, their first mask-less holiday celebration in almost 15 months – the Biden Administration released its 114-page “Green Book” for the federal government’s 2022 fiscal year.[iii] I must confess, I really was looking forward to …
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Acting Medicaid IG Frank Walsh Shares Agency’s Priorities
June 1, 2021 | Compliance, Investigations & White Collar | Health Services

On May 13, 2021, Rivkin Radler Partner, and former OMIG First Deputy, Robert Hussar kicked off Rivkin Radler’s new Healthcare Compliance Lunch and Learn Series. He interviewed Frank T. Walsh, Jr., who offered his first public comments since assuming his role as Acting NYS Medicaid Inspector General (pending State Senate confirmation). Mr. Walsh provided health …
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WILLS, TRUSTS & ESTATES: PLAIN AND SIMPLE – Changing Your Residence For State Tax Purposes – More To It Than You May Think
May 27, 2021 | Trusts & Estates

Oftentimes, in the summer, we return to the topic of changing your residence for state tax purposes. There are five factors which the tax authorities will look to in determining whether someone has changed their residency. This is frequently referred to synonymously as one’s “domicile” for tax purposes: (1) physical presence, (2) home, (3) family …
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New York Insurance Coverage Law Update
May 26, 2021 | Insurance Coverage

WDNY Follows Other New York Courts Holding That COVID-19 Losses Are Not Covered The insured operated a martial arts and fitness business in Buffalo, New York, that sustained losses in revenue when its business closed due to the COVID-19 pandemic and related executive orders. The insured sought coverage under its commercial property policy. The United …
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Heller Published in The Banking Law Journal
May 25, 2021 | Banking

Michael Heller published the article, “Banks May Face New Computer-Security Incident Notification Requirements” in The Banking Law Journal. Read the full article here. …
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“Opaque Income Sources” + “Tax Gap” = More Enforcement + Tax Hikes = Anyone’s Guess
May 24, 2021 | Tax

Tax Gap In a report released last week, the U.S. Treasury Department explained that the so-called “tax gap” – i.e., the difference between the amount of federal income taxes owed by taxpayers for a taxable year and the amount actually paid for such year – “disproportionately benefits high earners who accrue more of their income …
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Insurance Update
May 24, 2021 | Insurance Coverage

We bring you our May Insurance Update. In this month’s update: The Minnesota Supreme Court considers an issue of first impression over the reasonableness of settlement agreements that fail to allocate between covered and uncovered claims The Seventh Circuit decides whether a policy’s TCPA exclusion bars coverage for common law claims arising out of unsolicited …
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Cash in Hand, Tax Deferral, Monetized Installment Sales: No, You Can’t Have It All
May 17, 2021 | Tax

Dream Until the Dream Come True?[i] Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their profits, an increased federal tax on the long-term capital gain from the sale of their …
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“Earth to Earth”: Real Estate, Death and Biden’s Tax Proposals
May 10, 2021 | Tax

Go After Real Estate? During the 2020 presidential campaign, there was one segment of the “rich” for which then-candidate Biden seemed to have reserved some of his harshest criticism – wealthy real estate investors. Moreover, the Democratic Party’s platform included several proposed changes to the Code[i] the impact of which would probably be felt most …
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The President’s Recent Tax Proposals: What Do They Mean for Business Owners?
May 3, 2021 | Tax

A Night to Remember? Did you listen to the President’s speech last Wednesday? He addressed a joint session of Congress to pitch the Administration’s $1.8 trillion American Families Plan. Due to COVID-related restrictions, there were only about one hundred elected officials present in the House Chamber;[i] other invited guests brought the total in attendance to …
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New York Insurance Coverage Law Update
April 29, 2021 | Insurance Coverage

Court Finds That Subcontractor’s Insurer Owed Additional Insured Coverage Under “Caused, In Whole Or In Part, By” Endorsement Because Subcontractor Found More Than 0% Liable Kenneth Jacobson was injured on a construction site, and he sued the owner of the premises and the general contractor (“GC”). The owner and GC filed a third-party action for …
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Tax Highlights: The American Families Plan
April 28, 2021 | Tax

In advance of the President’s address to Congress this evening, the White House this morning released a summary of Mr. Biden’s proposed changes to the Internal Revenue Code. These changes, together with his previously announced plans to increase the federal corporate income tax, are intended to accomplish three goals: fund the government’s efforts against the …
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