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  • Article

    Is Income Generation Required For A Business To Qualify As An Active Trade Or Business For Successful Section 355 Spin Off? IRS And The Treasury Department Are Reviewing.

    Rev. Rul. 57-464 and Rev. Rul. 57-492 have recently been suspended pending completion of a study by the Treasury Department and Internal Revenue Service concerning the five-year,
    United StatesTax
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Freelance Isn't Free Act: Companies Beware When Dealing With Freelance Workers

    On November 16, 2016, Mayor Bill DeBlasio signed into law a bill to safeguard freelance workers against wage theft by hiring parties.
    United StatesEmployment and HR
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Laboring Through The America Invents Act

    The America Invents Act (the "AIA") is the most significant change to patent law in over 50 years.
    United StatesIntellectual Property
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    U.S. Supreme Court Decision Holds States Can Require Internet Retailers To Collect Sales Tax: Physical Presence No Longer The Standard

    On Thursday, June 21, 2018, the U.S. Supreme Court decided the South Dakota v. Wayfair, Inc. case, holding that internet retailers can be required to collect sales tax in
    United StatesTax
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Subcontractor Claim Reinstated

    In a previous MHH Alert we highlighted a rare event: a recent New York appellate decision in which the court reinstated a subcontractor's claim, notwithstanding its failure to satisfy a condition precedent to...
    United StatesReal Estate and Construction
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Drawing The Borders On Chapter 15 Bankruptcy

    April 2018 was a very busy month for the interpretation and application of Chapter 15 in the U.S. Bankruptcy Court ...
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Bankruptcy Perils For Lessors & Under-Secured Creditors-Proof Of Claim Challenges

    As a general rule, secured creditors do not have to file a proof of claim in a Chapter 7 case under the Federal Rules of Bankruptcy Procedure ("Fed. R. Bankr. P.").
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Legal Standards Proposed For Cybersecurity-Is Your Company In Compliance?

    With a gridlocked Congress, President Obama issued Executive Order 13636, "Improving Critical Infrastructure Cybersecurity," on February 12, 2013
    United StatesCorporate/Commercial Law
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Litigation Remains Powerful For Property Owners To Secure Requested Access

    Construction on real property can be complicated and expensive, but nowhere is this more accurate than in New York City.
    United StatesReal Estate and Construction
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Automatic Revocation & Reinstatement Of Tax-Exempt Status

    Section 6033(j)(1) of the Internal Revenue Code automatically revokes the tax-exempt status of any organization that fails to file a required Form 990.
    United StatesTax
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Documentation Changes For The Information Age

    When was the last time you changed your underlying lease or finance documents? If you did in the last 10 years, you probably focused on making the document shorter – such as a classic one-page lease
    United StatesFinance and Banking
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Federal Court In New York Enforces "Floating" Forum Selection Clause

    Forum selection clauses are favored by most courts in most jurisdictions, as a contractual mechanism to provide certainty with respect ...
    United StatesFinance and Banking
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Roger Clemens Throws PR A Curveball

    Crisis PR has long been performed behind the "cover" of attorney-client privilege.
    United StatesLitigation, Mediation & Arbitration
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Federal FHA Actions: Municipalities, Transgender Persons, Same-Sex Couples

    One generally does not think of municipalities, who are often sued under the Federal Fair Housing Act (FHA), as being plaintiffs in actions under that statute.
    United StatesReal Estate and Construction
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    M/WBE Regulatory Compliance – Don't Get "Pushed Around"

    For many reasons, not the least political, NYS contracting agency personnel are under increasing pressure to strictly enforce M/WBE regulations
    United StatesReal Estate and Construction
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Lenders Beware: Acceleration May Defeat Right To Prepayment Premium

    Moritt Hock & Hamroff counsel Theresa Driscoll takes a look at the recent Second Circuit Momentive decision and uses it to examine the importance of clarity in drafting loan documents and understanding what loan documents say, ...
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    U.S. & EU Tech Companies At Sea With End Of Data Safe Harbor

    Technology executives are in a good position to see that contradictory requirements in the areas of data protection and privacy have created a confusing patchwork.
    GlobalPrivacy
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Arbitration And Class/Collective Action Waivers Held Enforceable And New York City Paid Safe Leave Obligations

    A recent United States Supreme Court decision regarding individualized arbitration agreements and class/collective action waivers provides opportunities for all U.S. employers, and new paid time off...
    United StatesEmployment and HR
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    New York City Bans Wage-History Inquiries: Understanding The New Law

    On May 4th Mayor Bill de Blasio signed a new bill into law that, when it goes into effect on October 31, 2017, will bar New York City employers from inquiring about job applicants' salary histories.
    United StatesEmployment and HR
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Damages For Delay-An Update

    One of the most significant developments in construction law of late concerns an issue I have been actively involved in for some time.
    United StatesReal Estate and Construction
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP

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