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New York Is Getting Out of the Zone, the Qualified Opportunity Zone, That Is
April 12, 2021 | Corporate | Tax
New York’s Governor Cuomo is having a bad 2021. Some may attribute this to his hubris or to karma; others may point to an emboldened, and now veto-proof,[i] progressive State Legislature; many will claim that Mr. Cuomo is paying the price for being out of touch with the electorate. Whatever the reason, his fall from …
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NY’s Gestational Surrogacy Law Comes with Estate Planning Requirements
April 8, 2021 | Trusts & Estates
On February 16, 2021, New York state legalized compensated gestational surrogacy. The Child-Parent Security Act (the Act) imposes estate planning requirements on the intended parents. Required Estate Planning Prior to implanting the embryo in the surrogate, the intended parent(s) must sign a will. The will must: designate a guardian for all children born of the …
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NYS Legalizes Gestational Surrogacy: Changes for Health Care Providers
April 7, 2021 | Health Services
On February 16, 2021, the Governor enacted the Child-Parent Security Act (“the Act”) through emergency regulations, legalizing compensated gestational surrogacy in New York State. With gestational surrogacy, a surrogate gestates an embryo for the intended parents. The embryo may contain the genetic material of the intended parents or donor gametes. Traditional surrogacy, where the surrogate …
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New York Budget Deal Includes SALT Cap Workaround
April 7, 2021 | Tax
The New York state budget deal announced yesterday includes a workaround of the temporary federal limit on state and local tax deductions (the SALT cap). The provision was part of Gov. Cuomo’s initial budget proposal in January, and it comes at a time when many Democrats are calling on Pres. Biden to include the elimination …
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Thinking About ‘Avoiding’ NY Tax Increases? Then Think About the False Claims Act
April 5, 2021 | Tax
According to Justice Learned Hand, “Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.” Stated differently, taxpayers have the right to pay only …
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Criminal Prosecution Power of Justice Center Limited by NYS Court of Appeals
April 2, 2021 | Health Services
On March 30, 2021, the New York Court of Appeals dealt a blow to the prosecutorial power of the Justice Center for the Protection of People with Special Needs (“Justice Center”).  The Court, in People v. Viviani, et. al.[1], held that the statute providing for the organization of the Justice Center, Executive Law § 552, …
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NY Is Set to Legalize Recreational Marijuana
March 31, 2021 | Cannabis
UPDATE: Governor Andrew Cuomo just signed into law the Marihuana Regulation and Taxation Act. After years of fits and starts, New York has passed legislation to legalize recreational marijuana under the Marihuana Regulation and Taxation Act (S854-A) which Governor Cuomo intends to sign. The legalization aspect of the bills would take effect immediately, while Senate …
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New York Insurance Coverage Law Update
March 30, 2021 | Insurance Coverage
Second Department Holds Insurer Has No Duty To Defend Or To Indemnify Insured In Underlying Trademark Infringement Action The insured was sued in an underlying action seeking damages and injunctive relief for alleged trademark infringement.  The insured tendered the action to its CGL insurer which disclaimed. The insured settled the underlying action and sued its …
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New York is Poised for Some Significant Tax Increases
March 29, 2021 | Tax
Are the rich making enough of a contribution to society? Are they bearing their fair share of taxes? Many New York legislators don’t think so. Following the elections of November 2020, the State’s Democratic party secured a veto-proof supermajority not only in the Assembly, but also in the Senate.[i] This development was significant because, until …
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What Would Joe Do (about Estate Taxes)?
March 26, 2021 | Trusts & Estates | Tax
Estate tax “reform” continues to be a prime objective for Democrats. On the heels of more and more talk in Washington about the inequality of the U.S. tax system, Senator Bernie Sanders has just introduced legislation to impose a progressive tax on America’s wealthiest 5%. According to the Joint Committee on Taxation, the goal of …
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FDA Warns that Topical Pain-Relief Products Containing CBD Violate FD&C Act
March 24, 2021 | Compliance, Investigations & White Collar | Cannabis
This week, the U.S. Food and Drug Administration (FDA) issued Warning Letters that effectively declare that the presence of cannabidiol (CBD) as an inactive ingredient in topical over-the-counter (OTC) drug products is a  violation of the federal Food, Drug, and Cosmetic Act (FD&C Act). In a news release issued on March 22, 2021 the FDA …
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New Jersey Issues Guidance to Attorneys Regarding ‘Reply All’ Emails
March 23, 2021 | Professional Liability
Last week, New Jersey’s Advisory Committee on Professional Ethics issued an opinion regarding the use of “Reply All” on emails. The opinion responded to a question posed by an attorney who often copies his own clients on emails to opposing counsel. The attorney argued it was an ethical violation for opposing counsel to then “reply …
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The Title Reporter – Spring 2021
March 19, 2021 | Insurance Coverage
Here is what we cover in this issue of The Title Reporter: A Legal Update for the Title Insurance Industry: A trial court in New York has rejected a counterclaim filed against a title insurance company in a case it brought against an agent and an individual who signed a personal guaranty. An appellate court …
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New 2021 Covid-19 Paid Leave and Tax Credits
March 18, 2021 | Employment & Labor
In the past week, there have been several overlapping laws enacted regarding COVID-19. On March 12, 2021, Governor Cuomo signed into law legislation which mandates that all New York employers provide paid leave of up to four hours per injection for employees who receive a Covid-19 vaccination.  Also, on March 11, 2021, President Biden signed …
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Insurance Update
March 17, 2021 | Insurance Coverage
In our March Insurance Update, we discuss four state supreme court cases and four cybercrime cases. The state high courts address: From whose perspective should a consent-to-settle provision be judged? What standard applies when construing an intentional injury exclusion? Does prior knowledge by one employee of an insured void claims-made coverage for all employees? Does …
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