ArticleRev. Proc. 2022-38 And Inflation Adjustments For 2023Rev. Proc. 2022-38, 2022-45 IRB 1, makes various 2023 inflation adjustments. United StatesTaxCarter Ledyard & Milburn LLP
ArticleWatching And Waiting: The New York Digital Fair Repair ActWe are watching the New York Governor's office this last week of December with anticipation about whether an important piece of legislation will be vetoed or signed.United StatesConsumer ProtectionCarter Ledyard & Milburn LLP
PodcastChoice Of Entity Issues: Part 1 - Sole Proprietorships (Podcast)Catch up on season 1, a five-episode series on choice of entity issues featuring Vinay Navani, shareholder at WilkinGuttenplan. United StatesCorporate/Commercial LawCarter Ledyard & Milburn LLP
ArticleProceed With Caution: Developing Near Wetlands In The Wake Of ‘Chautauqua Lake Property Owners Association Et Al. v. New York State’In 2022, New York expanded its wetlands law, but recent court rulings have annulled DEC’s regulations, leaving landowners without guidance and shifting the burden to prove wetlands are regulatedUnited StatesEnvironmentCarter Ledyard & Milburn LLP
ArticleCounsel Alison M. Dreizen Featured On Bloomberg Law PodcastAlison Dreizen, Counsel in the Firm’s Corporate department was a guest on the latest episode of Bloomberg Law, where host June Grasso speaks with prominent attorneys and legal scholars...United StatesGovernment, Public SectorCarter Ledyard & Milburn LLP
ArticleKaren Schiele Authors Article In Latest Issue Of Taxation Of ExemptsKaren Schiele, partner in our Trusts & Estates department, authored "Planning Testamentary Charitable Gifts,"...United StatesTaxCarter Ledyard & Milburn LLP
ArticleU.S. House Of Representatives Passes Tax Reform And Reconciliation ActOn May 22, 2025, the U.S. House of Representatives passed the sweeping Tax Reform and Reconciliation Act by a 215–214 vote. This 1,100-page tax package, developed through the House Ways...United StatesTaxCarter Ledyard & Milburn LLP
VideoNY SHIELD Act: An Overview | Video Series – Part 2Brielle Kilmartin provides an overview of the SHIELD Act's safeguard requirements and data breach notification provisions, and answers some of the most commonly asked questions about the Act. United StatesTechnologyCarter Ledyard & Milburn LLP
VideoNY SHIELD Act: Penalties And Recent Enforcement Activity | Video Series – Part 3In the third video of our 4-part series discussing cybersecurity and New York's Stop Hacks and Improve Electronic Data Security ("SHIELD") Act, Matt Dunn and Brielle Kilmartin discuss the penalties under the SHIELD Act ...United StatesTechnologyCarter Ledyard & Milburn LLP
ArticlePart 3: Termination And Managing Risk Throughout The Life Of The Contract (Video)Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence. United StatesTechnologyCarter Ledyard & Milburn LLP
ArticlePart I: AI Vendor Contracts (Video)Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence. Practitioners in our Artificial Intelligence (AI)...United StatesTechnologyCarter Ledyard & Milburn LLP
VideoRole Of Nonprofit Directors And Officers In Ensuring Cybersecurity And Data Privacy | Video Series – Part 4In the final video of our 4-part series about cybersecurity and New York's Stop Hacks and Improve Electronic Data Security ("SHIELD") Act...United StatesTechnologyCarter Ledyard & Milburn LLP
ArticleNew Format For Practical DraftingPractical Drafting is coming "in-house" to Carter Ledyard & Milburn LLP and will be published periodically by the firm without a fixed schedule.United StatesTaxCarter Ledyard & Milburn LLP
ArticlePart 2: Minimizing Risk Through Contract Terms (Video)Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence. Practitioners in our Artificial Intelligence (AI)United StatesTechnologyCarter Ledyard & Milburn LLP
ArticleMore On Taxing Unrealized Appreciation At DeathAfter 2021-2 was posted to our website, another article on the subject was published by Lee Sheppard. Woke Wealth Taxation, Tax Notes Federal, July 19, 2021, p. 357. United StatesFamily and MatrimonialCarter Ledyard & Milburn LLP
ArticleTax Tête-à-tête Season 4 – Part 3 (Podcast)Carter Ledyard & Milburn LLP's Tax podcast features a conversation between Tax Department Chair Melinda Fellner and Angélica Santos, tax partner at CGM Advogados, exploring cross-border tax strategies between the United States and Brazil. The discussion examines holding company structures, nonresident taxation frameworks, foreign investment in real property regulations, and debt pushdown strategies.United StatesTaxCarter Ledyard & Milburn LLP
ArticleUpdate On The DEA's Efforts To Reschedule Cannabis: What You Need To KnowIn their latest for Thomson Reuters and Westlaw Today, Alexander Malyshev and Sarah Ganley update readers on the current status of the rescheduling process and the next steps.United StatesCannabis & HempCarter Ledyard & Milburn LLP
ArticleM&A Talk | Video Series Part 2New releases from our series on M&A, featuring Bryan Hall, Chair of our Mergers & Acquisitions Practice. Gain insights on what companies need to know about their strategic plans to buy or sell assets in an M&A transaction.United StatesCorporate/Commercial LawCarter Ledyard & Milburn LLP
VideoPart I: Overview Of M&A And What You Need To Know (Video)Welcome to our series on M&A, with Bryan Hall discussing a range of aspects that companies need to know about their strategic plans to buy or sell assets in an M&A transaction.United StatesCorporate/Commercial LawCarter Ledyard & Milburn LLP
VideoPart II: Recent Trends In M&A And How The Industry Is Evolving (Video)Welcome to our series on M&A, with Bryan Hall discussing a range of aspects that companies need to know about their strategic plans to buy or sell assets in an M&A transaction.United StatesCorporate/Commercial LawCarter Ledyard & Milburn LLP