On March 3, 2025, Senate Bill S584, sponsored by Sen. James Skoufis, was introduced to the NYS Senate during the 2025-26 NYS Legislative Session (the "Bill"). The Bill aims to amend paragraph (b) of subdivision.

Nassau County property owners recently received their first-half 2025/26 school tax bills.

Recently, the American Bar Association's ("ABA") Standing Committee on Ethics and Professional Responsibility issued its first formal guidance (Formal Opinion 512) on generative...

The Executive Committee of the Commercial and Federal Litigation Section of the New York State Bar Association hosted a very special guest speaker at its final meeting of 2024:

In a recent post, available here, we discussed the basic requirements and benefits of Internal Revenue Code Section 1202, which provides for the exclusion from income of certain...

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...

Developing land on Long Island can present a number of challenges that all developers should be aware of. From complex zoning ordinances to state environmental...

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

Last week, the Internal Revenue Service ("IRS") announced its annual Dirty Dozen list of tax scams.

A recent ruling by a federal trade court declaring key elements of former President Trump's...

I'm often asked by clients whether startups should have a separate stockholders' agreement among the founders.

We live in an age of scientific miracles. We have an unprecedented ability to identify the causes of disease, and we have access to treatments, and even cures, we could not imagine only a few decades ago.

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.

Artificial Intelligence is rapidly influencing the legal profession and remains a hot topic for attorneys and the courts.

In May, the annual New York State Property Tax Report Cards for School Districts were released by the Department of Education.

Section 3104 of the CPLR authorizes courts to appoint a judge or referee to supervise disclosure proceedings. The appointed referee enjoys "all the powers of the court" to resolve discovery disputes.

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.

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...

Restrictive covenants are common conditions of zoning approvals. Municipal boards typically require applicants to record restrictive covenants as a condition of approval.

As readers of this blog are well aware, we here at New York Commercial Division Practice take great pride in posting about proposed...