The United States Court of Appeals Second Circuit issued a significant decision with respect to individual liability of corporate officers and employees under the Fair Labor Standards Act (“FLSA”).  In Irizarry v. Castimedes, (Torres v. Gristede’s Operating Corp.) the Court found that an individual owner of a corporation may be held to be an employer

It should be no surprise that the continuing growth of social media tools such as Facebook, Twitter, and LinkedIn has led to questions about its use by members of the legal community, including members of the judiciary. In fact, New York’s Advisory Committee on Judicial Ethics[1] has just issued another opinion[2] exploring the ethical constraints

New York’s Highest Court Holds That Liability Insurer that Breached Duty to Defend Must Indemnify Insured for Judgment, Even if Policy Exclusions Would Have Negated Duty to Indemnify

The New York Court of Appeals has ruled that, when a liability insurer has breached its duty to defend, it “must indemnify its insured for the resulting

In New York State, a Will of a deceased person is given legal effect only after it is admitted to probate by the Court.  In the event someone objected to the admission of the Will to probate, i.e. a Will contest, the Court must consider four issues: (1) Did the Testator have mental capacity to

Sequestration and the IRS

Earlier this year, the previously little-known word of “sequestration” was catapulted to the forefront of the news because effective March 1, 2013 the American Taxpayer Relief Act of 2012 mandated an approximate $1 trillion spending cut for federal agencies over a 10-year period.  So, what exactly is sequestration and how does

The “Obamacare” tax on net investment income came into effect on January 1, 2013 although the guidance on the regulations under Section 1411 is not effective until after December 31, 2013.

First and foremost – what is this new tax? Basically, taxpayers must add an additional 3.8% tax on the lesser of their net investment

Please click the link below to view the Trusts, Estates & Taxation – Spring 2013 Newsletter. Adobe Reader is required to view the bulletin. If Adobe Reader is not installed on your PC, click here to download and install.

Trusts, Estates & Taxation – Spring 2013 Newsletter

In 2009, Laura Symczyk, who had been employed by Genesis Healthcare Corporation as a registered nurse at its Pennypack Center in Philadelphia, Pennsylvania, filed a complaint on behalf of herself and “all other persons similarly situated” – known as a “collective action” – that alleged that Genesis had violated the federal Fair Labor Standards Act

The Minnesota Supreme Court has ruled that the absolute pollution exclusion encompassed carbon monoxide released in a home by a boiler that allegedly had been negligently installed. 

The Case 

Homeowners sued a contractor, alleging that negligence in the installation of a boiler led to the discharge of carbon monoxide in their home, which injured them.

An appellate court in Massachusetts has ruled that the pro rata time-on-the-risk allocation method adopted by the Massachusetts Supreme Judicial Court in 2009 in Boston Gas Co. v. Century Indem. Co. should be applied to determine the extent of indemnity coverage owed by Liberty Mutual Insurance Company for claims brought against its insured, New England

The U.S. Court of Appeals for the Fourth Circuit has ruled, for an insurer represented by Mike Kotula of Rivkin Radler, that “qualified” pollution exclusions and “absolute” pollution exclusions in commercial general liability (“CGL”) insurance policies barred coverage of claims arising out of the cleanup of environmental contamination at a former fertilizer manufacturing facility. 

The

An Indiana appellate court has ruled that recital language in a release signed by an insured in favor of its insurer that arguably suggested that the release applied to only some of the insurance policies the insured had with its insurer did not trump the “clear language” in the release that released the insurer from

The New Hampshire Supreme Court has ruled that an excess insurer had no duty to defend the owners of a business that made photograph albums on property in Connecticut against a claim by the property’s purchaser that they had contaminated the property.  

The Case 

Sheldon and Melvin Holson operated a business that made photograph albums

Recently, the Center for Medicare & Medicaid Services (“CMS”) and the Health and Human Services Office of Inspector General (“OIG”) published proposed rules that if enacted would modify certain aspects of the electronic health records Stark Law exception and Anti-Kickback safe harbor by extending its sunset date.[1] 

 The proposed rules would extend the December 31,

On January 17, 2013, the U.S. Department of Health and Human Services (“HHS”) Office of Civil Rights (“OCR”) released the final Omnibus Rule (“Omnibus Rule” or “Final Rule”) amending the HIPAA Privacy, Security, Breach Notification and Enforcement Rules.  As described by HHS OCR Director Leon Rodriguez, “[t]his final omnibus rule marks the most sweeping changes