Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Sidney Kess | December 7, 2022
The bad news is that increases in 2023 Medicare and Social Security taxes will hit some employees and self-employed individuals. But the good news is that beneficiaries will be seeing their benefits increase by the greatest amount in 40 years.
New York Law Journal | Analysis
By Andrew Seiken, Wing Wilson and Rafaela Vianna | November 30, 2022
The potential to obtain a full step-up in cost basis for trust assets regardless of which spouse predeceases creates significant opportunity for investors, owners of valuable real estate and those who have simply seen appreciation in marketable securities over time.
New York Law Journal | Analysis
By John C. Coffee Jr. | November 16, 2022
Is it (or when is it) legitimate for corporate management to reject a nomination in a director election (given that management is usually self-interested)? This column's answer will be that an independent corporate board is entitled to take actions (including through bylaws amendments) that generate greater transparency and material information—subject to judicial review.
New York Law Journal | Analysis
By Corinne Ball | October 26, 2022
A recent decision underscores that the focus of the business judgment rule with respect to a debtor is the impact on the estate, including the decision to sell its assets and permit the purchaser to designate leases for assumption.
New York Law Journal | Analysis
By David E. Kahen | October 19, 2022
The 'Belmont Properties' decision is an important reminder that the consistency rule may not be applicable where, for example, the government has been informed of the relevant facts and accepted the taxpayer's erroneous treatment without challenge in an earlier audit, in the context of a mutual mistake of law.
New York Law Journal | Analysis
By Sarah Thomas | October 12, 2022
Three pending Senate bills could have a major impact on workers' compensation laws that have been in effect for decades, as well as significant repercussions for every industry operating in the state.
New York Law Journal | Analysis
By Barbara M. Goodstein | October 5, 2022
What exactly is "search logic"? And, even more importantly, what does it mean if a particular jurisdiction does not have any?
New York Law Journal | Analysis
By Jeffrey Alberts | September 28, 2022
OFAC is now facing a lawsuit funded by the largest blockchain exchange in the United States relating to sanctions on a blockchain protocol known as "Tornado Cash." The future of blockchain technology could depend on the outcome of that lawsuit and on how OFAC's decides to exercise its power to impose sanctions on blockchain programs and assets.
New York Law Journal | Analysis
By John C. Coffee Jr. | September 14, 2022
Does the MQD apply as well to the SEC and its attempt to require greatly enhanced climate-related disclosures? This column will suggest that the SEC can outflank that doctrine, but only if it is careful.
New York Law Journal | Analysis
By Mark Bini, Jonathan Marcus and Julia Nestor | September 7, 2022
Recent events suggest that an intense battle for regulatory supremacy is being waged between the SEC and the CFTC. Who will prevail, or if the two agencies will find a third, cooperative path, is not yet clear. But the regulatory battle was on full display in late July.
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