What’s New in Estate and Gift Taxes Under the Federal Tax Cuts and Jobs Act

As many are likely very aware, the end of 2017 brought with it new tax reform that took effect January 1, 2018. The Federal Tax Cuts and Jobs Act (the “Act”) made many revisions to the tax code in the first significant reform to the tax code since 1986.  This article will focus on the […]


Environmental Enforcement in 2017

Is Your Mulch Processing Facility in Compliance with the Law? New Regulations took Effect on November 4, 2017 Effective November 4, 2017, Mulch Processing Facilities in the state of New York are subject to regulation under the state’s revised and updated Solid Waste Management Facilities rules. Mulch Processing Facilities create a product derived from tree […]


Planning Ahead in Case of an Emergency

  Keeping up with passwords and usernames in an increasingly electronic world can be overwhelming at best. For many people even bank statements are now delivered neatly to electronic inboxes, but have you ever stopped to think who else may need access to all those usernames and passwords? If something were to happen to you, […]


Is Estate Planning Important for Young Adults?

For many young adults, the consequences of not having an estate plan in place can be dire.  Estate planning is not only tax and probate avoidance, but it is planning for your lifetime and incapacity as well. One tragic case that many people are familiar with is that of Terry Schiavo. Terry Schiavo was a […]


Wetlands: Part Two. New York State Regulation of Wetlands.

My last blog entry discussed what wetlands are and why they are so important.  This blog entry talks about how they are regulated in New York State. Wetlands are regulated by State and Federal law.   Federally, wetlands are protected by the U.S. Army Corps of Engineers (“ACOE”) under Section 404 of the Clean Water Act. […]


Environmental Criminal Enforcement Update

Lockport, NY Realtor Pleads Guilty To Violating Lead-Based Paint Disclosure Rules  This first case is an appropriate follow-up to my August 30, 2017 blog post, which discussed EPA’s Lead Renovation, Repair and Painting Rule. On September 7, 2017, Maureen S. Walck, of Lockport, NY, pleaded guilty to failure to provide a lead paint hazard warning […]


WHAT’S NEW IN NEW YORK STATUTES – 2017

I love a good list, don’t you?  I particularly enjoy that sense of satisfaction when I am able to cross something off my list – and fully admit that there are some days when I just need to add little things to the list just so I can feel that accomplishment.  Yes, “pack lunches”, that’s […]