With the goal towards modernizing New York's estate and gift tax, Governor Cuomo has proposed changes to the estate and gift tax law.

On April 25, 2019, acting on the authority of South Dakota v. Wayfair, 585 U.S. ___ (2018), California Governor Gavin Newsom signed into law Assembly Bill (AB) No. 147.

As the average cost of a data breach in the United States exceeds $7 million, companies must prepare to mitigate such an incident or close their doors.

By February 15, 2018, all Covered Entities, as explained below, were required to submit a signed written statement ("Notice") to the Superintendent of Financial Services (the "Superintendent...

The United States Internal Revenue Service will soon begin implementing a new tactic for collecting delinquent taxes.

On October 3, 2018, the United States Supreme Court held oral argument for New Prime Inc. v. Oliveira, No. 17-340, a case concerning Section 1 of the Federal Arbitration Act ("FAA").

One of the great ironies of the bankruptcy process is that a company will often decide to file for bankruptcy protection primarily due to a funding shortfall, yet, to secure good representation and properly manage the bankruptcy process, that same company needs cash flow to survive.

On December 6, 2016, the Supreme Court clarified the scope of damages in a design patent infringement case.

On June 19, 2014, the Supreme Court ruled on the patentability of software.

Mediation is a collaborative process that allows parties to resolve a pending dispute in a manner that is far more flexible than that which can be achieved under a court decision.

In Teva v. Sandoz, the main issue related to the proper standard of appellate review to be utilized by the Court of Appeals for the Federal Circuit ("Federal Circuit") when reviewing a claim construction ruling.

In a decision from the United States District Court for the Southern District of New York, U.S. District Judge Denise Cote has held

In recent years plaintiffs have leveraged an area of patent law by filing patent infringement lawsuits in forums which are perceived as being patent plaintiff friendly.

Starting August 27, 2013, all practitioners in New York will be required to consult a new online state registry designed to track the prescription and dispensing of controlled substances.

In a much needed and welcomed bipartisan effort, Sen. Chuck Grassley (R-Iowa) and Sen. Sheldon Whitehouse (D-R.I.) introduced a bill last week that, if approved, would make bankruptcy...

We all know what the downturn in the economy has done to people's shopping trends. Less money to spend, means less time spent in the nation's retail stores.

We are at the brink of the largest intergenerational wealth transfer in history.

On March 28, 2013, Governor Andrew Cuomo signed a bill into law that, among other things, allows the New York State Department of Motor Vehicles and the New York State Department of Taxation and Finance to work together in order to suspend the drivers' licenses of taxpayers who have delinquent tax liabilities due to New York State.

Many leases of personal property and contracts for service, maintenance or repairs (collectively, "contracts") contain automatic renewal provisions that provide, in effect, that the contract will automatically renew for a specified term unless the lessee or party receiving the service, maintenance or repairs (the customer) sends notice prior to the expiration of the contract of their intention not to renew.

Tax advisers have been struggling all year with how to best guide high-net-worth and business clients seeking to capture the benefit of the federal tax reform, especially its lower rates and greatly enlarged unified estate and gift exemption amount.