2010 Articles & Alerts

Residency Ruling Raises Stakes For Owning an ‘Abode’ in New York: Jul-18-2011 — State Tax Notes
William J. Comiskey on Voluntary Disclosure of Offshore Accounts, NYSSCPA’s Tax Stringer: May-04-2011 — For New York taxpayers with unreported income in hidden offshore accounts, now is the time to disclose that income to federal, state, and local tax authorities under the IRS and New York State voluntary disclosure programs.
BOMA Releases New Building Measurement Standards: Dec-30-2010 — Real Estate & Finance Practice Group
The Multistate Tax Quandary For Professional Athletes: Dec-30-2010 — State Tax Notes
Buyers and Sellers Beware: E-Mail Can Now Be Considered a Real Estate Contract: Dec-22-2010 — Real Estate & Finance Practice Group
New Tax Bill Extends Current Rates, Increases Estate Tax Exemption: Dec-17-2010
William J. Comiskey on NYS Oversight of Health Care Providers: Dec-06-2010 — Buffalo Law Journal
Employee Benefits Developments November 2010: Nov-30-2010
A New Day Dawns for Determining What Constitutes a New York Day: Nov-29-2010 — State Tax Notes
H-1B and L-1 Fee Increase Pursuant to P.L. 111-230: Nov-22-2010
USCIS Application and Petition Fees Increase as of November 23, 2010: Nov-22-2010
Health Reimbursement Arrangements and Waivers: Immediate Action Required: Nov-19-2010
New York Institutes New Filing Requirement to Certify Accuracy of Residential Foreclosure Documents: Nov-16-2010
Hart-Scott-Rodino Report Shows Increase in Merger Enforcement as Merger Filings Decline: Nov-09-2010
FDA’s Medical Device Review Process: 510(k) Premarket Notification Process Scrutinized: Nov-05-2010
Eileen M. Martin on Cross-Border Travel Restrictions, The Lawyers Weekly: Nov-04-2010
Employee Benefits Developments October 2010: Oct-29-2010 — A brief look at developments in Employee Benefits law from September and October 2010, including cases, rulings, and opinions.
Employing a Nanny in New York State Just Got More Complicated — and More Expensive: Oct-27-2010
Information Services: Taxation by Administrative Fiat in New York: Oct-26-2010 — State Tax Notes
Alice A. Joseffer on Manufacturer Deductions for Sales-Based Expenses, Industry Week: Oct-19-2010
New York Enacts Legislation to Stop Bullying in Schools:The Dignity for All Students Act: Oct-14-2010
Health Care Reform Update: Changes Impacting Account-Based Health Plans: Oct-08-2010
New Guidance on Foreign Account Tax Compliance Act: Oct-08-2010
Bethany J. Hills & Monika Bhatt, “A New Era in FDA Recall Authority,” Medical Device & Diagnostic Industry: Oct-08-2010
FDA and CMS Announce Intention to Collaborate in Two Major Areas: Oct-06-2010
New Rules for Handling Endowment Funds: Oct-06-2010
Employee Benefits Developments September 2010: Sep-30-2010 — A brief look at developments in Employee Benefits law from August and September 2010, including cases, rulings, and opinions.
New York Legislation Changes the Landscape of Worker Classification Law in the Construction Industry: Sep-17-2010 — This article was co-authored by, Labor & Employment Practice Group partner, Peter C. Godfrey and associate John M. Godwin.
Changes to the New York State Power of Attorney Law and Statutory Forms: Sep-16-2010
Business Succession Planning: Sep-16-2010
Thomas R. Hyde Interviewed About Federal Estate Tax Uncertainty, Buffalo Law Journal: Sep-15-2010
Proposed Modifications to HIPAA’s Privacy, Security, and Enforcement Rules: Sep-10-2010 — Health Law Practice Group
Important Reminder to Police Your Products: False Patent Marking Lawsuits Are Skyrocketing: Sep-09-2010 — Intellectual Property Litigation Practice Group
US Worker Classification: Aug-31-2010 — Canadian Tax Highlights, August 2010
Employee Benefits Developments August 2010: Aug-31-2010 — A brief look at developments in Employee Benefits law from July and August 2010, including cases, rulings, and opinions.
Excelsior Program Picks Up Where Empire Zones Left Off: Aug-30-2010
Corporate Governance and Executive Compensation Provisions of the Dodd-Frank Reform Act: Aug-27-2010
Tax Increases for Individuals Start January 1, 2011: Aug-23-2010 — Federal / International Tax Practice Group
IRS and Tax Court Deny Charitable Deduction for Historic Preservation Easement: Aug-11-2010 — Tax Dispute Resolution Practice Group
Is Qui Tam the New Black in Patent Litigation?: Aug-05-2010 — Intellectual Property Litigation Practice Group
2010-2011 New York State Budget: Aug-05-2010 — On August 4, 2010, the New York State legislature finally finished its work on the 2010-2011 New York State budget, making this the second latest budget in history.
Employee Benefits Developments July 2010: Jul-30-2010 — A brief look at developments in Employee Benefits law from June and July 2010, including cases, rulings, and opinions.
A New Era in FDA Recall Authority: Jul-29-2010
More Battles in New York's Empire Zones: Jul-28-2010 — State Tax Notes
Impact of the Dodd-Frank Act on Investment Advisers and Hedge Funds: Jul-23-2010
Excelsior Program Replaces Empire Zones: Jul-01-2010
Supreme Court Issues Landmark Opinion in Bilski Patent Case: Jul-01-2010
IRS Emigrants ’ Guidance: Jun-30-2010 — Canadian Tax Highlights, May 2010
Employee Benefits Developments June 2010: Jun-30-2010 — A brief look at developments in Employee Benefits law from May and June 2010, including cases, rulings, and opinions.
Multistate Withholding Tax: The Next Big issue in State Tax Practice: Jun-29-2010 — State Tax Notes
IRS Now Accepting Applications for $1 Billion Therapeutic Discovery Credit Program — Window Closes July 21, 2010: Jun-25-2010
Guidance From SED on Contracting With Private Entities for Student Services: Jun-22-2010
New York State Empire Zones Update: Jun-16-2010
Daniel C. Oliverio on Nationwide Implications for Whistleblowers in DHL Decision: Jun-14-2010
Employee Benefits Developments May 2010: May-28-2010 — A brief look at developments in Employee Benefits law from April and June 2010, including cases, rulings, and opinions.
Bethany J. Hills on Changes Facing the Medical Device Industry, Published in Buffalo Niagara Life Sciences News: May-11-2010
New York Issues New Nonresident Audit Guidelines: May-10-2010 — State Tax Notes
Employee Benefits Developments April 2010: Apr-30-2010 — A brief look at developments in Employee Benefits law from March and April 2010, including cases, rulings, and opinions.
The SEC’s Custody Rule for Registered Investment Advisers: Apr-16-2010
The Continuing Saga of Unlimited Liability Companies in New York: Apr-12-2010 — State Tax Notes
Preserving the Privity Defense: Apr-08-2010
For Hodgson Russ Client, Immediate Deductions Found Allowable for Sales-Based Royalties: Mar-30-2010
Hotels Win Big on Taxation Of Loyalty Programs: Mar-29-2010 — State Tax Notes
Pending Legislation Could Limit Popular Estate Planning Technique: Mar-26-2010
Employee Benefits Developments March 2010: Mar-25-2010
US Estate Tax Repeal: Mar-20-2010 — Canadian Tax Highlights, March 2010
New COBRA Subsidy Rules: Mar-19-2010
New Residential Foreclosure Law Places a Greater Burden on Foreclosing Parties: Mar-19-2010
Timothy P. Noonan and Joseph N. Endres on Conflicting State Tax Rules: Mar-16-2010 — Published in Journal of Multistate Taxation and Incentives
In re TOUSA, Inc.—A Cautionary Tale for Canadian Lenders: Mar-12-2010
New Guidance on Foreign Bank Account Reporting (FBAR): Mar-04-2010
The Ins and Outs of New York Nonresident Allocation Issues: Mar-02-2010
Significant New York Court of Appeals Victory Limits Scope of State’s Labor Law § 240(1): Feb-23-2010
Employee Benefits Developments February 2010: Feb-23-2010
Court Decision Clarifies Duties of Parties in Litigation to Preserve Electronic Data: Feb-22-2010
RRSP Assets: No US Estate Tax: Feb-20-2010 — Canadian Tax Highlights, February 2010
Bethany J. Hills Quoted on Medical Device, Pharmaceutical Industry Outlooks: Feb-17-2010 — Published in BNA’s MDL&I and PL&I Reports
White House Budget Proposal for 2011: Feb-15-2010
Unintended Effects of the Federal Estate Tax Repeal: Feb-11-2010
Travel and Visa Application Tips After Attempted Bombing of U.S. Airliner on Dec. 25, 2009: Jan-22-2010
New Policies Designed to Improve Application Process for Brownfield Cleanup Program: Jan-19-2010
COBRA Subsidy Extended: Jan-05-2010