We bring you our April insurance update.

In this month’s update, state high courts consider reimbursement of defense costs, reimbursement of medical marijuana costs, and reimbursement of ransomware payments.

Federal courts determine whether a debt collector is entitled to a defense in a suit over its aggressive recovery tactics and whether a manufacturer is out

New York and New Jersey recently legalized recreational marijuana within less than 6 weeks of each other. While both acts prohibit employers from taking action against employees at least 21 years old who use marijuana recreationally and restrict employers from denying these employees’ employment rights and privileges based solely on marijuana use, it begs the

For much of the past few years, Section 230 of the Communications Decency Act of 1996 (CDA) has been in the news. Section 230 generally immunizes providers of interactive computer services (such as internet service providers or ISPs, social media companies, and website hosting entities, among others) from liability in connection with third party

Not Just Income Tax

Approximately two weeks ago, Gov. Cuomo and the New York State Legislature agreed upon a budget for the State’s 2021-2022 fiscal year. Although most businesses and their owners have understandably focused their attention on the increased personal and corporate income taxes[i] enacted under the budget legislation, there are several other provisions

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

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:

1. designate a guardian for all children born of

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

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

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

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,

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

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

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

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

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