Rev. Proc. 2022-38, 2022-45 IRB 1, makes various 2023 inflation adjustments.

We 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.

Catch up on season 1, a five-episode series on choice of entity issues featuring Vinay Navani, shareholder at WilkinGuttenplan.

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 regulated

Alison 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...

Karen Schiele, partner in our Trusts & Estates department, authored "Planning Testamentary Charitable Gifts,"...

Practical Drafting is coming "in-house" to Carter Ledyard & Milburn LLP and will be published periodically by the firm without a fixed schedule.

On 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...

Brielle 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.

In 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 ...

Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence. Practitioners in our Artificial Intelligence (AI)

Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence.

Our ongoing series of discussions about leveraging the opportunities and managing the risks of generative artificial intelligence. Practitioners in our Artificial Intelligence (AI)...

In the final video of our 4-part series about cybersecurity and New York's Stop Hacks and Improve Electronic Data Security ("SHIELD") Act...

After 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.

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.

In 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.

New 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.

The latest episodes of Tax Tête-à-tête are available on our website and wherever you find podcasts. In our ongoing series, host and Tax department chair Melinda Fellner sits down with guests for insightful discussions.

In our ongoing series, experts from our Artificial Intelligence (AI), Machine Learning (ML), and Automation Industry Group engage in discussions on harnessing the potential and mitigating the risks.