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  • Article

    IRS Issues Proposed Regulations On "No Tax On Tips" Deduction Under The One, Big, Beautiful Bill Act

    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"...
    United StatesTax
    Farrell Fritz
    Farrell Fritz
  • Article

    IRS Releases Frequently Asked Questions ("FAQ") On Transition To Electronic Payments Under Executive Order 14247

    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.
    United StatesTax
    Farrell Fritz
    Farrell Fritz
Article

Super-Apps, Self-Custody And Safe Harbors: SEC's New Crypto Playbook

For years, the SEC has been painted as the cop on the beat when it comes to crypto, more likely to file an enforcement action than to roll out the welcome mat.
United StatesTechnology
Farrell Fritz
Farrell Fritz
  • Article

    Annual Property Tax Report Cards – $3.64 Billion In School District Cash Reserves

    In May, the annual New York State Property Tax Report Cards for School Districts were released by the Department of Education.
    United StatesTax
    Farrell Fritz
    Farrell Fritz
  • Article

    A Tale as Old as Time: Commercial Division Reiterates that Fiduciary Duty Remains a Pillar of Commercial Law

    Fiduciary duty claims between closely-held business owners are commonplace in litigation before the Commercial Division.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Business Succession Planning…Be Prepared

    One of the few things I remember from being a Cub Scout is the famous slogan “Be Prepared.” As an eight-year-old, I don’t think I was 100% certain what that meant.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    From The Sagamore: Key Takeaways From The NYSBA 2026 Commercial And Federal Litigation Section Spring Meeting

    Earlier this month, commercial litigators and judges from across New York headed to the Sagamore Resort on Lake George for the NYSBA Commercial and Federal Litigation Section’s 2026 Spring Meeting.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    You've Got Mail (But No Deal) — Commercial Division Denies Enforcement Of Settlement Based On Email Exchange

    Manhattan Commercial Division Justice Robert R. Reed recently refused to enforce a settlement agreement purportedly reached by the parties via email...
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Choose Your Forum Wisely (Part II): Commercial Division Reiterates The High Bar To Overturn An Arbitration Award

    Last fall, I blogged about the challenges of overturning an arbitrator’s award (check out that post here). That case illustrated the difficulties of vacating an award based on a purported erroneous ruling of law.
    United StatesLitigation, Mediation & Arbitration
    Farrell Fritz
    Farrell Fritz
  • Article

    Drawing The Line: Legal Differences Between Variances And Special Exceptions

    In an ideal scenario for any property owner or developer looking to build on Long Island, all aspects of a new development project will comply with the applicable provisions of a municipality's zoning ordinance
    United StatesReal Estate and Construction
    Farrell Fritz
    Farrell Fritz
  • Article

    "Grandfathering" By Issuance Of Building Permits

    Last month, in Cuffaro v Zoning Board of Appeals of the Village of Bellport (Index # 620453/2021), the Suffolk Supreme Court reinforced the existing and binding case law that a municipality's issuance of a building permit...
    United StatesReal Estate and Construction
    Farrell Fritz
    Farrell Fritz
  • Article

    The City Of New Rochelle Revises Property Tax Deadlines For All Future Tax Years

    At a recent legislative hearing, the New Rochelle City Council unanimously voted to revise the City's property tax assessment calendar, with changes set to take effect for the upcoming 2026 assessment cycle
    United StatesReal Estate and Construction
    Farrell Fritz
    Farrell Fritz
  • Article

    A Tool To Locate, But Not Analyze: Commercial Division Seeks To Adopt A New Rule Governing GenAI

    The Commercial Division Advisory Council ("Advisory Council") is consistently looking to implement and amend new rules to enhance practice in the Commercial Division.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Civil RICO’s Losing Streak Continues In The Commercial Division

    As noted in the title, civil RICO claims are on such a bad losing streak at the pleading stage in the Commercial Division that they’re beginning to rival the New York Mets. And that’s coming from a die-hard Mets fan.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Commercial Division Grants Award Of Attorneys' Fees, Despite Omnibus Objections Aimed To The Reasonableness Of Services

    Lawyers practicing in the Commercial Division are keenly aware of issues related to attorneys' fee awards in commercial cases.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Return To Sender: Commercial Division Issues Warning Regarding The Fatal Consequences Of A "Short Return Date"

    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.
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    You Got A Friend In Me: Commercial Division Seeks To Adopt New Rule Governing The Filing Of Amicus Curiae Briefs

    As recently highlighted by my colleagues, the Commercial Division Advisory Council ("Advisory Council") has been hard at work striving to implement and amend certain rules and regulations to enhance practice...
    United StatesCorporate/Commercial Law
    Farrell Fritz
    Farrell Fritz
  • Article

    Patiently Waiting For Proper Service: Commercial Division's Latest Word On Service And Default Judgment Practice

    When seeking a default judgment, parties often assume that an unanswered complaint puts them in the driver's seat for a quick and early victory.
    United StatesLitigation, Mediation & Arbitration
    Farrell Fritz
    Farrell Fritz
  • Article

    Can Building Code Reform Unlock New Multifamily Housing Development Opportunities? Harvard Thinks So.

    A report recently published by Harvard University's Center for Housing Studies (Could Legalizing Mid-Rise Single-Stair Housing Expand and Improve Housing Supply? | Joint Center for Housing Studies) examines how zoning...
    United StatesReal Estate and Construction
    Farrell Fritz
    Farrell Fritz
  • Article

    Restrictive Covenants: The Devil Is In The Details…

    Restrictive covenants are common conditions of zoning approvals. Municipal boards typically require applicants to record restrictive covenants as a condition of approval.
    United StatesReal Estate and Construction
    Farrell Fritz
    Farrell Fritz
  • Showing 141–160 of 428 results

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