New York Law Journal | Analysis
By Garrett D. Kennedy and Evan D. Parness | February 19, 2019
With New York seemingly poised to enact legislation legalizing recreational marijuana, New York employers will face a host of new compliance issues. Employers would be well-served to begin surveying their policies, procedures and training that will need to be adapted to comply with any such new law.
The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | February 18, 2019
Trusts are a fundamental estate planning tool. While they can be used in a straightforward manner, they also offer the flexibility to provide solutions for unique and sometimes difficult situations.
The Legal Intelligencer | Commentary
By Paul R. Cohen | February 15, 2019
Revocable living trusts have earned a mixed reputation. Many believe they are an essential part of any estate plan, while others view them as unnecessary and burdensome.
The Legal Intelligencer | Commentary
By Timothy J. Horstmann | February 14, 2019
With the Pennsylvania General Assembly officially starting its new legislative session this January, now is a good time to take stock of the legislative proposals affecting municipalities that were approved by the Assembly and signed into law by Gov. Tom Wolf during the 2017-2018 session.
The Legal Intelligencer | Commentary
By Alissa B. Gorman | February 13, 2019
With approximately one in six children in the United States between the ages of 3 and 17 diagnosed with a disability, practitioners will increasingly serve clients who wish to leave assets to a family member with special needs.
New York Law Journal | Expert Opinion
By Adam R. Sanders | February 12, 2019
On Jan. 31, Amazon announced that it will not be utilizing the federal Opportunity Zone Program as part of its acquisition and construction of its Long Island City headquarters. In this article, Adam Sanders writes “While the timing of this announcement appears to be orchestrated to act as an olive branch to local politicians, residents and protestors to deflect from the tax breaks that Amazon is already receiving by passing on the tax benefits of the opportunity zone program, the question remains would or could Amazon have utilized the opportunity zone program anyway?”
By New Jersey State Bar Association | February 11, 2019
Governor vetoes NJSBA double taxation legislation, cites budget woes
The Legal Intelligencer | Commentary
By David Draganosky | February 8, 2019
Major amendments to the Internal Revenue Code resulting from the Tax Cuts and Jobs Act of 2017 became effective on Jan. 1. One of the most significant changes brought about by those amendments is that, for new support order entered on or after Jan. 1, payors of alimony pendente lite (monetary support to a spouse during divorce litigation, also known as spousal support) and alimony can no longer deduct their payments.
By Cheryl Miller | February 7, 2019
What's in store next week at the US House Financial Services meeting on cannabis banking? Plus, hold the phone on New York recreational marijuana. Scroll down for our Who Got the Work roundup, and much more. Thanks for reading!
Daily Business Review | Commentary
By Alyssa Razook Wan | February 6, 2019
The procedures by which the Internal Revenue Service (IRS) will audit partnership returns have been thoroughly overhauled, and these changes have important substantive consequences to partners.
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