Section 3101(a) of the CPLR provides for the "full disclosure of all matter material and necessary in the prosecution or defense of an action." This standard requires the disclosure "of any facts...

A recent New York State Department of Labor report showed significant job growth in 8 of the 13 major industries on Long Island, including healthcare, manufacturing, professional and business services, and construction.

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...

On March 4, 2025, the New York County Lawyers Association ("NYCLA") celebrated a significant milestone during its Annual Gala held at The Pierre Hotel in Manhattan.

The Department of the Treasury and IRS have announced their intent to issue proposed regulations addressing significant changes to the excise tax on excess compensation paid to employees of tax-exempt organizations.

The Town of Huntington is reportedly considering a policy that would require developers receiving Payment in Lieu of Taxes (“PILOT”) benefits to make additional contributions intended to offset perceived impacts...

In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law...

A recent US Tax Court case (WT Art P'ship LP v. Commissioner, T.C. Memo. 2025-30) illustrates how failing to comply with the technical requirements for substantiating the value of charitable contributions...

A recent decision from the New York Court of Appeals delivers an important reminder: transparency has limits—especially when it comes to personal privacy.

The good-guy guaranty is a commonly used form of security in the field of commercial leasing. Despite appearing straightforward, the fundamentals of a good-guy guaranty are often misunderstood by landlords, tenants and brokers.

Amidst the holidays and end-of-year scramble, New York State Governor Kathy Hochul vetoed legislation that would have required Industrial Development Agencies...

In a recent decision, the U.S. District Court for the Central District of California held that the Internal Revenue Service ("IRS") did not violate Internal Revenue Code...

In a recent decision, the New York County Commercial Division reaffirmed the high bar that parties must meet when attempting to seal court documents...

At the end of December, the Second Circuit joined several other circuit courts in holding that a plaintiff adequately pleads an Anti-Kickback Statute ("AKS") violation when she states with the requisite particularity...

In a recent decision from the Manhattan County Commercial Division, Justice Margaret A. Chan addressed a confluence of corporate-governance, fiduciary-duty, and bankruptcy-stay issues...

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.