Although the COVID-19 pandemic has faded, Gov. Andrew Cuomo's executive orders tolling New York's statutes of limitation during the emergency will create an enduring surprise for years to come.

Statutes of limitation are critical considerations for all practitioners. It is not uncommon for parties to hotly litigate whether a suit has been filed by the required deadline. Among other issues, disputes can center on determining the time and place a cause of action accrues, which state's statute of limitations applies and whether any doctrines can toll or extend the limitations period.

Gov. Cuomo's executive orders overlaid further complexity on what will remain a complicated, case-by-case matter for the foreseeable future.