End of Year Estate and Gift Tax Planning Considerations 2018

  As the end of the year approaches, there are a number of planning techniques that individuals can consider implementing before December 31, and after the first of the year, to take advantage of estate and gift tax savings opportunities. Gifts to Individuals Individuals may gift away a certain amount of assets to other individuals […]

Winter is coming and it is time to inspect your fuel oil tank.

The weather is getting cooler, which means that for the nearly two million homes in New York heated by fuel oil, the first delivery of the season may be on the way soon.  My colleague and I represent some home fuel delivery companies and I can tell you that if you live in one of […]

Sexual Harassment: Part Three. State Releases Model Policy

New York State has, at long last, released its final model sexual harassment policy and training materials. Back in April, Governor Cuomo signed into law a bill requiring all state employers to adopt what might be the most stringent mandatory anti-sexual harassment policies in the country and to provide sexual harassment prevention training to all […]

Back to School and Moving Forward

“Car Drop Off Line? No. Parking Lot? Yes!”   Yet another summer has come to a screeching halt before any of us were really ready for it to go.  It’s still been nearly 90 degrees out, sun blazing.  But it’s September, and those glossy floors that the custodians so carefully cleaned and waxed are now […]

Sexual Harassment: Part Two. New Rules Explained

    In the last post I explained that New York had passed some pretty significant rules aimed at curbing the problem of sexual harassment in the workplace. The paragraphs that follow give a summary of five of the most significant changes included in the reform package and hopefully provide some guidance for employers looking […]

Sexual Harassment: Part One. New Rules for New York State

Sexual harassment in the workplace is not a new phenomenon. It has risen to the forefront of public consciousness many times. At least since the infamous Clearance Thomas Supreme Court confirmation hearings in 1992, the general public has been well aware of the problem. Recent revelations about Hollywood producer Harvey Weinstein along with a cavalcade […]

Love Canal: 40 Years Ago this Summer

It may be hard to believe, but the anniversary of one of the seminal events in environmental history turned 40 this summer.  For the past four decades, Love Canal has been known as one of the most significant environmental disasters in U.S. history.  The Love Canal neighborhood, located in Niagara Falls, New York, was home […]


  Janis Joplin famously sang “Please don’t do it to me…won’t you move over?”, and in New York and many other states, her plea to move over has been codified into law.  Formally titled the Ambrose-Searles Move Over Act, Section 1144-a of New York’s Vehicle and Traffic Law is commonly called the Move Over Law.  […]

New York State Right of Election

  What is the Right of Election? New York’s Spousal Right of Election protects a surviving spouse from being completely disinherited from the estate of the deceased spouse.  Under EPTL 5-1.1A, a surviving spouse is entitled to take the larger of $50,000 or one-third (1/3) of the deceased spouse’s net estate.  This is known as […]

NYSDEC Issues Enforcement Discretion Letter Delaying the Implementation of Select Portions of the updated and revised Solid Waste Management Rules that took effect in 2017

  A comprehensive revision to New York State’s solid waste regulations took effect on November 4, 2017. On March 1, 2018, the NYSDEC formally issued an enforcement discretion letter that effectively rolls back the implementation of the new rules in four (4) specifically designated areas. The delay in enforcement will expire on May 3, 2019 or […]