With each new year brings a new opportunity for Nassau County property owners and tax paying tenants to grieve their property taxes. This year, Nassau County taxpayers have been granted more time to challenge...

Last week, the Internal Revenue Service ("IRS") announced that more than 1.1 million individual taxpayers have unclaimed refunds related to the 2021 tax year.

The end of 2024 is quickly approaching, and many are taking a moment (or two) to enjoy the Holiday Season. But as is always the case, after the New Year, taxpayers must turn their attention to tax filing season.

Section 529 plans provide a tax-advantaged way to save for education expenses, but account holders should be mindful of important differences...

As a healthcare lawyer and the current Chair of the New York State Bar Association Health Law Section...

Property owners in Westchester County face a rapidly approaching June 16, 2026 deadline to challenge their 2026 tax year assessments, with twenty-two of thirty assessing jurisdictions sharing this critical date.

Qualified terminable interest property (“QTIP”) trusts are a familiar estate-planning tool. Under a QTIP trust, a spouse receives the benefit of trust assets during life, with the remainder passing to children or other beneficiaries after the spouse’s death. No transfer tax is payable on the creation of the QTIP trust due to the availability of the marital deduction but the trust assets will be subject to estate tax on the spouse’s death.

The end of Summer and onset of Fall brings many unpopular rituals each year. At the top of this list for most people would be the return of school and colder weather...

It is no secret that the retail market has faced significant challenges over recent years. With the rise in e-commerce came a prediction of the decline of the brick and mortar retail store.

First, Internal Revenue Service ("IRS") Commissioner Danny Werfel recently announced that the IRS is ending its automatic assessment of penalties for late-filed Forms 3520 reporting the receipt of foreign gifts and bequests.

Taxpayers are required to maintain records in sufficient detail to enable the preparation of an accurate tax return. Thus, in the context of an examination, the Internal Revenue Service ("IRS")...

Drug screenings remain a regular part of the onboarding process at many companies, but changes in marijuana laws are making some firms rethink their policies.

Domestic Asset Protection Trusts (DAPTs), currently authorized by statute in 20 states, provide individuals with a powerful tool to shield assets from potential future creditors. These irrevocable trusts allow.

Bret Cahn's article, "Invalidating Legal Documents and Transactions in Article 81 Guardianship Proceedings," was recently featured in the New York State Bar Association's Elder and Special Needs Law Journal.

JOANN continued operations after filing for bankruptcy in January 2025–without material reduction in store count–with the hope of selling its assets as a going concern. As the sale process progressed.

The IRS Independent Office of Appeals announced a significant update to its alternative dispute resolution ("ADR") offerings with the launch of a two-year post appeals mediation ("PAM") pilot program.

Not for profit organizations typically ensure that they have completed the basics when it comes to formation.

On January 2, 2026, the Nassau County Department of Assessment published the tentative assessment roll for the 2027/28 tax year. This preliminary tax roll sets a value for each and every property in Nassau County...

New York City's pied-à-terre tax took effect on July 1, 2026, imposing a surcharge on certain residential properties that do not serve as a primary residence. A critical question for property owners is whether holding title through a trust or other entity can avoid this surcharge, and the answer depends on how the City applies its "look-through" approach to beneficial ownership. Understanding the primary residence exclusion requirements for trusts and business entities is essential for property owners

Transactions involving the disposition of a U.S. real property interest ("USRPI") by a foreign person (i.e., a nonresident alien individual or foreign entity, the seller) are subject to the Foreign Investment...