Insights

A New Framework for the Family Business Enterprise: A Review of Benjamin Means’ “The Principles of Family Business Law”

Family-owned businesses are vital to the economy and I dare say the American way of life. According to a recent estimate, around 90% of all business firms in the U.S. are family owned, numbering over 30 million and generating 54% of U.S. gross domestic product and 59% of U.S. employment. While some of the largest are family controlled, publicly traded firms, e.g., the New York Times (the Sulzbergers), Fox (the Murdochs), and Walmart (the Waltons), the vast majority are small, privately held firms.

Peter A. Mahler

In New York, Are a Decedent’s Survivors Entitled to See the Decedent’s Electronic Communications After the Decedent Dies?

After a person passes away, a decedent’s survivors oftentimes attempt to access the decedent’s electronic communications. Whether motivated by mere curiosity or a desire to better understand the circumstances that led to a decedent’s death, decedents’ survivors have not had much success in accessing the content of decedents’ electronic communications since New York enacted digital assets legislation in 2016. Recently, however, two Surrogate’s Courts have granted applications for access to the content of decedents’ electronic communications.

Robert M. Harper

One Line Too Few: How Noncompliance with Recently Amended CPLR 2106 Undermines an Affirmation

Rule 2106 of the CPLR permits a written affirmation, made under penalty of perjury, to be submitted in place of an affidavit, carrying the same legal effect in New York civil proceedings. Since the amendment took effect on January 1, 2024, our office has been closely examining its practical implications.

Gisselle Rodas

Huntington’s Proposed PILOT “Offset” Policy Risks Undermining the Town’s Own Development Goals

The Town of Huntington is reportedly considering a policy that would require developers receiving Payment in Lieu of Taxes (“PILOT”) benefits to make additional contributions intended to offset perceived impacts on taxpayers, schools, and infrastructure. As reported by Newsday, the proposal reflects rising scrutiny of tax incentives tied to major development projects

Michael P. Guerriero