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 And that minimized taxes—plus; the assets in the heir's IRA grew tax-free until withdrawn.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.
New York Law Journal | Analysis
By Peter Brown | June 18, 2024
Without specific legal guardrails, the use of AI tools must be approached with caution. This article addresses some of the issues that users and companies using AI applications should be considering in addressing the privacy of users and their transactions.
New York Law Journal | Expert Opinion
By Jason P.W. Halperin and Erin Galliher | June 18, 2024
In criminal trials conducted in New York State, judges almost never send the written jury instructions back to the jury room for the jurors to review and consult while they are deliberating. This article explains the legal history of the current practice and why, in the authors' opinion, it's time to allow judges in New York to send the written jury instructions back to the jury room in criminal cases.
New York Law Journal | Analysis
By Katryna L. Kristoferson and David Paul Horowitz | June 18, 2024
This month's Practical New York Practice™ column dives into the third, frankly mysterious formula set forth in CPLR 2104 to create an enforceable stipulation: "An agreement between parties or their attorneys relating to any matter in an action…reduced to the form of an order and entered."
New York Law Journal | Analysis
By Daniel B. Garrie, Michael Mann and Leo M. Gordon | June 17, 2024
MDLs can pose unique challenges for cybersecurity litigators as MDLs often involve large volumes of data that may be consolidated from disparate sources. This article examines some key cybersecurity considerations for attorneys that are part of an MDL.
New York Law Journal | Analysis
By Edward M. Spiro and Christopher B. Harwood | June 17, 2024
Where diversity jurisdiction is lacking, removal to federal court typically requires the removed case to assert a federal cause of action. An exception exists, however, where removal is proper if the state cause of action asserted involves a substantial federal issue.
New York Law Journal | Analysis
By David E. Schwartz and Emily D. Safko | June 17, 2024
This column discusses three recent U.S. Supreme Court rulings that impact an employee's ability to challenge their employer's actions and an employer's ability to compel arbitration.
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