ArticleRecent Labor Law ChangesEffective January 14, 2008, an employer’s failure to provide its employees with at least one day of rest every calendar week and a minimum amount of time for meal breaks may result in liability.United StatesEmployment and HRHodgson Russ LLP
ArticleNew York State Goes Even Bigger On Offshore WindWhile further details of the awards are still to be rolled out, it is expected that contract negotiations between Equinor and NYSERDA will proceed apace this winter.United StatesEnergy and Natural ResourcesHodgson Russ LLP
ArticleDay Count Relief From The IRS: Is New York Listening?The COVID-19 crisis continues to throw off a variety of tax questions and issues that 60 days ago likely would have been unimaginable.United StatesTaxHodgson Russ LLP
ArticleQualified Retirement Plan Distributions To State Unclaimed Property Funds: New IRS GuidanceOne of the continuing challenges in administering distributions from qualified retirement plans (for example, 401(k) plans) is dealing with missing or unresponsive plan participants.United StatesEmployment and HRHodgson Russ LLP
ArticleHealth And Dependent Care FSA ReliefOn December 27, 2020, the President signed the Taxpayer Certainty and Disaster Tax Relief Act, which is part of the Consolidated Appropriations Act of 2021 (CAA).United StatesEmployment and HRHodgson Russ LLP
ArticleNew Trend In Residency Audits?Over the past few weeks, several of our clients have received letters from the New York Tax Department's desk audit unit inquiring about their 2018 tax return.United StatesAccounting and AuditHodgson Russ LLP
ArticleU.S. Election Update: Are Changes To The Estate And Gift Tax Coming?With the apparent election of Joseph R. Biden, Jr. as the 46th President, changes to the federal estate and gift tax regime could be brewing. United StatesTaxHodgson Russ LLP
ArticleSchool District Budget Vote And Board Election Season Is Upon Us!As it now stands, the annual budget vote and school board elections are scheduled for May 18, 2021. United StatesConsumer ProtectionHodgson Russ LLP
ArticleAll New York Public Employers Must Develop And Finalize Communicable Disease-Related Operation Plans By April 1, 2021These plans must meet certain statutory requirements and be finalized by April 1, 2021.United StatesEmployment and HRHodgson Russ LLP
ArticleConsidering Whether To Mandate A COVID-19 Vaccination? EEOC Releases New GuidanceOn December 16, 2020, the Equal Employment Opportunity Commission ("EEOC") issued guidance regarding COVID-19 vaccinations. The guidance attempts to answer many pressing employer questions, but does not have the force of law or regulation. United StatesEmployment and HRHodgson Russ LLP
ArticleTrademark Modernization Act Of 2020 To Strengthen Trademark Owners' RightsOn December 27, 2020, the Trademark Modernization Act of 2020 ("TMA") was signed into law as a part of a COVID-19 relief and spending billUnited StatesIntellectual PropertyHodgson Russ LLP
ArticleFAQs On U.S. Legal Topics Of Interest To Canadians - Vol. 1 No. 2I’m about to prepare a will with my lawyer. As a Canadian, is there anything special she and I should discuss with regard to my Florida vacation home?United StatesInternational LawHodgson Russ LLP
ArticleThe Election Results Are In: The Next Phase Of California Privacy LawOn January 1, 2020, the California Consumer Privacy Act ("CCPA") became effective, ushering in a new era of privacy legislation in the United States.United StatesPrivacyHodgson Russ LLP
ArticleChange On The Horizon? - New York Budget Bill Proposes Pass-Through Entity SALT Cap WorkaroundOn January 19, 2021, New York Governor Andrew Cuomo published his Fiscal Year 2022 Executive Budget and related legislation (the "Budget Proposal").United StatesTaxHodgson Russ LLP
ArticleClarity At Last – IRS Indicates Forthcoming Approval Of SALT Cap Pass-Through Entity WorkaroundsOn November 9, 2020, the IRS issued Notice 2020-75 (the "Notice") informing taxpayers that forthcoming proposed regulations would clarifyUnited StatesTaxHodgson Russ LLP
ArticleIRS Provides Guidance On Plan Loan OffsetsThe Tax Cuts and Jobs Act of 2017 (TCJA) provided certain participants with more time to rollover certain types of plan loan offsets.United StatesTaxHodgson Russ LLP
ArticleManufacturing Activities Generate More Brownfield Tax CreditsA new advisory opinion was recently posted to the website of the NYS Department of Taxation and Finance detailing the operation of the Brownfield Tax Credit Program ("BTCP"). United StatesTaxHodgson Russ LLP
ArticleNew York Legislative Tracker: January 7, 2021 UpdateWith the start of New York's new Legislative Session for the 2021-22 term, we are eagerly anticipating the introduction of new tax legislation and we plan to cover those developments here. United StatesTaxHodgson Russ LLP
ArticleShining A Light On Covid-19 Telecommuting And NYC's UBT: A Windfall For Hedge Funds And Other Professional Services Firms?The current pandemic has changed the working landscape for commuters everywhere and their employers.United StatesTaxHodgson Russ LLP
ArticleConsolidated Appropriations Act Expands Employee Retention CreditOn December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 (the "CAA"). The CAA provides a diverse array of tax-related relief measures...United StatesEmployment and HRHodgson Russ LLP