New York Law Journal | Expert Opinion
By Martin Flumenbaum and Brad S. Karp | June 25, 2024
In their Second Circuit Review, Martin Flumenbaum and Brad S. Karp discuss Fuld v. PLO, which "reexamines the contours of consent-based personal jurisdiction and deepens the debate over whether the Fifth and Fourteenth Amendments impose different due process limits."
By Stephen L. Ferszt | June 25, 2024
In 2017, Congress enacted the Tax Cuts and Jobs Act, doubling the estate and gift tax exemption. This increase is set to expire on Jan. 1, 2026, reverting to pre-TCJA levels. Taxpayers should understand strategies to take advantage of the increased exemption before it expires to shield their assets from future gift and estate taxes. Stephen L. Ferszt, chair of Olshan Frome Wolosky's Employee Benefits Practice discusses the complex landscape of estate planning and the critical decisions taxpayers need to make before the BEA rollback takes effect.
New York Law Journal | Expert Opinion
By Victoria Corder, Sean Topping and Frank Joranko | June 24, 2024
When a party moves to compel arbitration, the first question for a court is: has arbitrability been delegated to the arbitrator? The U.S. Supreme Court recently clarified the scope of such delegation provisions in Coinbase v. Suski, discussed below.
New York Law Journal | Analysis
By Peter A. Crusco | June 24, 2024
Geofencing continues to be used by law enforcement nationwide and its controversial nature has only grown. This article will address the Fourth Amendment implications in its continued use.
New York Law Journal | Analysis
By David M. Barshay and Steven J. Neuwirth | June 24, 2024
A no-fault insurer is entitled to request from an applicant any additional verification it deems necessary to process the claimant's claim. "The insurer is entitled to receive all items necessary to verify the claim directly from the parties from whom such verification was requested.
New York Law Journal | Analysis
By Thomas J. Hall and Judith A. Archer | June 21, 2024
The New York Commercial Division recently updated its procedural rules in two material respects: to reinforce its position as a go-to venue for technology-related litigation and to encourage the resolution of commercial disputes by the use of extrajudicial referees to hear and determine such disputes.
New York Law Journal | Analysis
By Conrad Teitell | June 21, 2024
The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy. And that minimized taxes—plus; the assets in the heir's IRA grew tax-free until withdrawn.
New York Law Journal | Analysis
By Edward E. Neiger, Alexandra W. Robertson, David H. Stern and Tessa G. Cuneo | June 20, 2024
This installment of the Mass Torts Update highlights upcoming deadlines and resolution updates in mass tort litigation, focusing on four specific cases.
New York Law Journal | Expert Opinion
By Jonathan Bick | June 20, 2024
Since it may be argued that a lawyer's decision not to use Artificial Intelligence (AI) is unethical, and the improper use of AI may also be unethical, it is important that attorneys become cognizant of the application of legal ethics to AI. The first step toward AI use ethical compliance is the timely disclosure of AI use particularly related to generative AI tools. Such a step is likely to ameliorate or eliminate many AI use legal ethics difficulties.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | June 18, 2024
In two recent Tax Court decisions, it was determined that, although there had been a loss in value attributable to activities ultimately determined to be crimes, no theft loss was allowable to the petitioners because no crime in the nature of theft had been committed against the petitioners themselves to deprive them of property that they owned.
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