Welcome to the Governor’s office, Ms. Hochul. Unfortunately, congratulations are hardly in order; indeed, a wish for good luck seems much more appropriate.

I suppose you realize that the last round of tax legislation, enacted in April by the Democratic-controlled Assembly and Senate – veto-proof super majorities in both Chambers – resulted in a tax

Social media has played an oversized role in lawsuits under state and local biometric privacy laws, including especially the Illinois Biometric Information Privacy Act (BIPA). See, e.g., Thornley v. Clearview AI, Inc., 984 F.3d 1241 (7th Cir. 2021) (plaintiffs alleged that defendant used a proprietary algorithm to “scrape” pictures from social media sites such as

The Calm Before?

I’m confused.[i] For better or worse, I’m pretty sure that I am not alone.

Last week, in a letter addressed to the American people, forty-six of the fifty Republicans in the U.S. Senate indicated they would not vote in favor of increasing the federal debt ceiling to accommodate the additional spending that

Compare and Contrast

Have you spoken to anybody about the infrastructure bill on which the Senate is about to vote? I know I haven’t, except to explain that Speaker Pelosi has stated the House will not consider the bill unless and until the Senate also adopts a budget resolution for the President’s tax and

Connecticut Governor Ned Lamont recently signed into law “An Act Incentivizing the Adoption of Cybersecurity Standards for Businesses” (Public Act No. 21-119). Under the Act, “covered entities” that implement certain cybersecurity measures to protect against data breaches of “personal information” and “restricted information” will be insulated against the imposition of punitive damages arising from tort

In April 2020, in an article entitled, “Coronavirus and Statutes of Limitations in New York: A Lingering Effect?”, we discussed Governor Cuomo’s Executive Order 202.8, issued in the first year of the Covid-19 pandemic. We opined that, based on its language, it served to “toll,” rather than “suspend,” New York’s limitation periods.[1]

On June 2,

The Delta variant, which increased COVID cases and hospitalizations, also prompted new federal and local COVID rules and mandates, and required employers to revisit their existing COVID policies.

OSHA announced a new COVID Emergency Standard for health care employers to take effect in July 2021. This new Emergency Standard requires health care employers to address

The Dog Days[i]

I’ve never much cared for the month of August. In New York, at least for me, the eighth month of the year – named by the Roman Emperor, Augustus, to honor himself[ii] – evokes memories of very warm, very humid days, and anxious thoughts about the upcoming school year.[iii]

Although I no

Sometimes, the terms of an irrevocable trust (one that cannot be amended or revoked) were fine at the time the trust was created, but subsequent events or circumstances make the terms of the old trust impractical, unwanted, or obsolete. So, what can be done?

Originally published in Lloyd Harbor Life, July 2021. Read the full article here.

Southern District of New York Holds That COVID-19 Claim Not Covered

Café du Soleil (the Café) operates a small Manhattan restaurant that suffered financial losses during the COVID-19 pandemic and suspended operations following state and municipal shutdown orders.  XL Insurance issued the Café a commercial property policy that provided business interruption coverage in the event

A recent federal appeals court case applying Utah law goes to the heart of the conflict that arises between a policyholder and insurer when an insurer defends a policyholder under a reservation of rights and receives a settlement offer. The case is Owners Ins. Co. v. Dockstader, No. 19-4156 (10th Cir. June 29, 2021).

The

Capital Loss

If the amount realized by a taxpayer upon the sale of a partnership interest to a third party is insufficient to restore to the taxpayer their adjusted basis for the interest – i.e., their unrecovered investment in the partnership – a loss is sustained equal to the difference between such adjusted basis and

Paul Majkowski’s article, “MilSpecs, Wartime Production, and Ear Plugs: More Government Contractor Defense Observations” was published in the American Bar Association Mass Torts newsletter.

The article reviews how not every military connection or supply is sufficient to invoke the government contractor defense or serve as a basis for federal officer removal.

Majkowski states, “These examples

The New York Department of Labor finally issued Model Safety Plans and Standards for airborne infectious diseases. All employers, regardless of size and with a worksite in New York, must adopt a safety plan by August 5, 2021, and must post, distribute and include the plan in their handbooks to all employees and new hires

Appellate courts have been busy the last few weeks deciding a wide swath of insurance issues.

The Eighth Circuit became the first federal appellate court to weigh in on pandemic-related business interruption claims.

The Wisconsin Supreme Court discusses obligations owed to “innocent insureds,” while a California appellate court addresses the liability of a life insurer