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The increased federal estate tax exemption under the One Big Beautiful Bill Act may have reduced the number of estates subject to federal estate tax, but for married New York residents, credit shelter trusts remain an important planning consideration.

On February 10, 2026, Judge Rakoff of the United States District Court for the Southern District of New York answered that question with a "yes" in United States v Heppner.

As readers of this blog are aware, the most contentious battles during a lawsuit are fought during discovery. Among the various discovery battles is scheduling depositions.

A recent decision from the Manhattan Commercial Division reminds us that even substantial and high-profile transactions tied to the state may not be...

As readers of this blog are well aware, we here at New York Commercial Division Practice repeatedly discuss decisions by the Commercial Division emphasizing strict adherence to the Commercial Division Rules.

Under CPLR 3213, a plaintiff can move for summary judgment in lieu of complaint which, under the right circumstances, serves as a useful tool...

Section 70201(a) of the One, Big, Beautiful Bill Act ("OBBBA") added section 224 to the Internal Revenue Code, providing an income tax deduction for "qualified tips"...

The IRS has published new FAQs explaining how Executive Order 14247, Modernizing Payments To and From America's Bank Account (the "Order"), will reshape how taxpayers receive refunds and make payments.

As readers of this blog no doubt are aware, clients sometimes take a "shoot first, ask questions later" approach during the early stages of litigation.

When does a litigant's persistence cross the line into sanctionable conduct? A Commercial Division decision examines the consequences faced by a plaintiff who continued litigating claims after a closely related action rejected the same core theory of liability, resulting in fee-shifting sanctions for frivolous conduct.

Property owners in Westchester County face a rapidly approaching June 16, 2026 deadline to challenge their 2026 tax year assessments, with twenty-two of thirty assessing jurisdictions sharing this critical date.

Under CPLR §§ 3111 and 3122(d), "[t]he reasonable production expenses of a non-party witness shall be defrayed by the party seeking discovery."

I'm often asked whether employees should have access to the company's cap table.

Lawyers practicing in the Commercial Division are keenly aware of issues related to attorneys' fee awards in commercial cases.

As many practitioners know, it is common to dismiss a complaint for pleading defects that are readily apparent. However, another type of complaint has recently caused a significant...

The Nature Conservancy (TNC), a global environmental nonprofit founded in 1951, is offering grants of up to $50,000 across Long Island and New York State...

The burden of establishing personal jurisdiction over a defendant rests with the plaintiff. Service of process is a necessary component of jurisdiction, and it is not complete until proof of service is filed.

A recent decision from Monroe County Commercial Division Justice Daniel J. Doyle in Stuver v Greenlight Parent, L.P. demonstrates that arbitration clauses cannot...