On August 5, 2024, the New York Department of Taxation and Finance’s Office of Counsel published Advisory Opinion: TSB-A-24(26)S. addressing an important sales tax issue for residential landlords. The opinion was issued in response to a petition by a landlord asking the Department whether purchases of electricity and natural gas used by his residential tenants … Read more
Generally, attorneys have the witnesses to a will’s execution sign an affidavit attesting to witnessing the execution. While this isn’t a requirement, in New York and many other jurisdictions, this affidavit can be submitted in lieu of the court hearing the witness’s testimony. This accommodation saves the estate time and money by not requiring hearings … Read more
Health care providers such as doctors have certain legal obligations to maintain patient records. What some of them may not realize is that this obligation continues after their death. Ideally, doctors should have a succession plan that includes provisions for what happens to patient files after they die. In the absence of that, it becomes … Read more
A growing number of homeowners have created a new source of income by listing their property on Airbnb. However, some of these individuals have also faced pushback from their neighbors and communities. In a recent New York case, the issue ended up in litigation with the Court called upon to decide whether Airbnb rentals violated … Read more
It is natural to be concerned for those you leave behind, especially your children. That fundamental concern is built into our legal principles in estate law in New York. Leaving a will is the most basic and important legal action you can take to ensure your loved ones will be provided for after your passing. … Read more
New York City and New York State have an extensive framework of laws protecting employees from discrimination. Both define the categories that can be the basis of a claim of discrimination more broadly than many federal statutes. They cover not only race, gender, gender identity, religion, age and disability; they include even weight and hair … Read more
It’s not unusual for contracts to have small mistakes. Often, the parties are stuck with the error but there are exceptions as seen in a recent case decided by the New York Appellate Division, First Department. The case involved a scrivener’s error (essentially, a typo or clerical error) in a Guaranty of a loan, which … Read more
On August 24, 2023, we published a blog post on a proposed bill before the New York State Assembly that would ban non-competition agreements in New York. Since then, the bill passed the vote before the Assembly, but Governor Hochul vetoed the bill on December 22, 2023. While the status of a New York state … Read more
New York City requires contractors performing services for homeowners or their tenants to have a home improvement license to be entitled to receive payment for their work. This provision was recently interpreted in a case brought by a contractor against an LLC that refused to pay for renovation work. At issue was whether LLCs have … Read more
A long-standing problem for estate representatives for a deceased person who rented their home was the ongoing responsibility for the existing lease. The estate historically remained liable to pay rent for the remainder of the lease term. A new state law in New York has changed this rule allowing termination of the the lease after … Read more
On August 5, 2024, the New York Department of Taxation and Finance’s Office of Counsel published Advisory Opinion: TSB-A-24(26)S. addressing an important sales tax issue for residential landlords. The opinion was issued in response to a petition by a landlord asking the Department whether purchases of electricity and natural gas used by his residential tenants … Read more
Generally, attorneys have the witnesses to a will’s execution sign an affidavit attesting to witnessing the execution. While this isn’t a requirement, in New York and many other jurisdictions, this affidavit can be submitted in lieu of the court hearing the witness’s testimony. This accommodation saves the estate time and money by not requiring hearings … Read more
Health care providers such as doctors have certain legal obligations to maintain patient records. What some of them may not realize is that this obligation continues after their death. Ideally, doctors should have a succession plan that includes provisions for what happens to patient files after they die. In the absence of that, it becomes … Read more
A growing number of homeowners have created a new source of income by listing their property on Airbnb. However, some of these individuals have also faced pushback from their neighbors and communities. In a recent New York case, the issue ended up in litigation with the Court called upon to decide whether Airbnb rentals violated … Read more
It is natural to be concerned for those you leave behind, especially your children. That fundamental concern is built into our legal principles in estate law in New York. Leaving a will is the most basic and important legal action you can take to ensure your loved ones will be provided for after your passing. … Read more
New York City and New York State have an extensive framework of laws protecting employees from discrimination. Both define the categories that can be the basis of a claim of discrimination more broadly than many federal statutes. They cover not only race, gender, gender identity, religion, age and disability; they include even weight and hair … Read more
It’s not unusual for contracts to have small mistakes. Often, the parties are stuck with the error but there are exceptions as seen in a recent case decided by the New York Appellate Division, First Department. The case involved a scrivener’s error (essentially, a typo or clerical error) in a Guaranty of a loan, which … Read more
On August 24, 2023, we published a blog post on a proposed bill before the New York State Assembly that would ban non-competition agreements in New York. Since then, the bill passed the vote before the Assembly, but Governor Hochul vetoed the bill on December 22, 2023. While the status of a New York state … Read more
New York City requires contractors performing services for homeowners or their tenants to have a home improvement license to be entitled to receive payment for their work. This provision was recently interpreted in a case brought by a contractor against an LLC that refused to pay for renovation work. At issue was whether LLCs have … Read more
A long-standing problem for estate representatives for a deceased person who rented their home was the ongoing responsibility for the existing lease. The estate historically remained liable to pay rent for the remainder of the lease term. A new state law in New York has changed this rule allowing termination of the the lease after … Read more