Colleen Spain will be presenting at the Suffolk County Bar Association CLE “The Lifecycle of a Non-Profit” and will be moderated by Farrell…
2094 Results
Artificial Intelligence is rapidly influencing the legal profession and remains a hot topic for attorneys and the courts. AI has proven useful for…
Is Your Estate Plan Income Tax Efficient?
Due to legislation enacted earlier this year, on January 1, 2026, the federal estate, gift and generation-skipping transfer (GST) exemptions increase to $15…
Constructive trust claims regularly arise in trusts and estates litigation. Based upon a recent decision that Suffolk County Surrogate Vincent J. Messina,…
Neil V. Carbone Shares Key Insights on Inherited IRAs in MarketWatch’s “The Moneyist”
Farrell Fritz Trusts & Estates partner Neil V. Carbone was recently featured in MarketWatch’s column The Moneyist, offering clarity on one of the…
New York Municipalities’ Zoning of Cannabis Operators Faces Three Layers of Scrutiny
In March 2021, the New York State Legislature passed the Marihuana Regulation and Taxation Act (MRTA). MRTA created the state’s Cannabis Law and…
Is Choice of Law an Issue of Fact?
For close business owners and their attorneys embarking upon a major litigated business dispute, it is not unreasonable to want to know with…
Why Medical Outpatient Building Sales Are Slumping Despite Record Rents
Farrell Fritz Partner Michael L. Webb was recently quoted in GlobeSt.com’s in-depth analysis of today’s medical office building market. Despite record-high rents, strong…
The Valuation Discount That No One Can Agree On, Still
In valuation disputes, the Discount for Lack of Marketability rarely behaves. Courts disagree about it, lawyers and experts litigate it to exhaustion, and…
Property Tax Survey Indicates Taxpayers Lack Confidence in Tax System
While paying taxes will certainly never win any popularity contests, most property owners understand the simple fact that local property taxes fund the…
Nonconforming Use or Nonconforming Structure: That Is the Question
Uses and structures that do not conform to a zoning ordinance are deemed “nonconforming uses” and “nonconforming structures,” respectively. Uses relate to the…
When an aggrieved party feels his or her back against the wall, there is a strong temptation to assert every claim under the…
Milestone Money: NVCA Standardizes Tranched Financings
The National Venture Capital Association’s October 2025 update to its model stock purchase agreement didn’t make headlines outside the venture bar, but it…
Applying for State Tax Exemptions
Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the…
Patrick T. Collins Quoted in Newsday on Alure Home Solutions Bankruptcy
Bankruptcy & Restructuring partner, Patrick Collins, was quoted in a recent Newsday article examining the Chapter 7 bankruptcy filing of Alure Home Solutions…
Maria Lianos Johnson Appointed to the Long Island Alzheimer’s & Dementia Center Executive Board
Farrell Fritz is proud to announce the recent board appointment of Maria Lianos Johnson to the Long Island Alzheimer’s & Dementia Center Executive…
Farrell Fritz is proud to announce that partner Michael P. Guerriero has been recognized by the New York Real Estate Journal as one…
In recent years this blog has closely followed caselaw developments concerning the powers of estate representatives of deceased LLC members to exercise member…
Farrell Fritz Ranked in the 2026 Edition of Best Law Firms®
Farrell Fritz is proud to be included in the 2026 edition of Best Law Firms®, recognized by Best Lawyers®. The firm earned national…
The New York Bar Foundation: 75th Anniversary Gala
Farrell Fritz is proud to be a sponsor at the New York Bar Foundation’s 75th Anniversary Gala, taking place this Friday, November 7,…
Invalidating Legal Documents and Transactions In Article 81 Guardianship Proceedings
Bret Cahn’s article, “Invalidating Legal Documents and Transactions in Article 81 Guardianship Proceedings,” was recently featured in the New York State Bar Association’s…
Estate Planning for Senior Attorneys
Maria Lianos Johnson will be moderating the Nassau County Bar Association event “Estate Planning for Senior Attorneys.” This program will consist of a…
Robert C. Creighton Named to Long Island Business News’ Top 100 Long Islanders 2025
Farrell Fritz is proud to announce that Managing Partner Robert C. Creighton has been named to the Long Island Business News (LIBN) Top…
Practice AreasTrusts & EstatesTax
In the upcoming 2026 budget year, a majority of Suffolk County’s ten Towns have made the difficult decision to “pierce” the New York…
Drawing the Line: Legal Differences Between Variances and Special Exceptions
In an ideal scenario for any property owner or developer looking to build on Long Island, all aspects of a new development project…
Indecision Has a Price: Withdraw Lawsuit, Pay Hefty Fee Award
Nature or nurture? Some lawsuits become unwise after years of development. Some are just born that way. It’s hard to say which was…
LICP Talks Labor & Employment: Preparing for the New Year
As employers prepare for the year ahead, it’s critical to understand how shifting workplace laws and regulations will impact your organization. Join Irene…
Farrell Fritz is proud to announce that the firm has a combined total of 27 attorneys that have been selected for inclusion in…
Legal Ethics and the Use of AI in Probate
Robert M. Harper will be speaking at the National Business Institute event Estate Administration and AI: New Tools, Top Risks, and the Latest…
Practice AreasCommercial Litigation
13th Annual Great Lakes Asset Protection Institute
Daniel S. Rubin will be presenting at the 13th Annual Great Lakes Asset Protection Institute. The presentation will cover how to protect marital…
2026 AICPA Personal Financial Planning Symposium
Daniel S. Rubin will be speaking at the 2026 AICPA Personal Financial Planning Symposium on the panel “Top 10 Estate Planning Strategies Post…
Rachel-Anne Scelfo Honored in the Long Island Business News Top 50 Women in Business
Farrell Fritz is proud to announce that Rachel Scelfo has been named one of Long Island Business News’ Top 50 Women in Business…
Undue Influence Objections in Will Contests
When a petitioner offers a will for probate, and the propounded instrument’s validity is contested, objectants oftentimes raise undue influence as an objection to the admission of the will to probate. By alleging undue influence, an objectant essentially contends that the propounded will resulted from another person’s influence on the testator, and, therefore, reflects the wishes of the alleged undue influencer, rather than the testator.
Bait-and-Switch Board Meetings? Delaware Court Says “Not So Fast”
In a recent decision, the Court of Chancery of the State of Delaware addressed a dispute at a private Delaware corporation concerning the…
Too Much Spin on the Numbers: What a Law Firm Breakup Teaches About Valuation Disputes
When done well, valuation disputes are among the most interesting and rewarding cases to litigate. But on the other hand, few things are…
Estate planning isn’t always straightforward, especially when it comes to balancing estate tax, capital gains, and trust flexibility. In a recent MarketWatch article,…
The 51st Annual Notre Dame Tax & Estate Planning Institute
Eric Penzer will be speaking at The 51st Annual Notre Dame Tax & Estate Planning Institute on the panel “Why the Settlor’s Material…
Nassau County 2025/26 School Tax Bills Issued
Nassau County property owners recently received their first-half 2025/26 school tax bills. Payment is due by November 10, 2025 to avoid penalties. It…
Eric W. Penzer will be speaking at the New York State Bar Association’s CLE Estate Litigation: Contested Probate and Accounting Proceedings – Part…
Basics of Probate Contest Discovery
Frank T. Santoro will be speaking at the New York State Bar Association’s CLE Estate Litigation: Contested Probate and Accounting Proceedings – Part…
Deal or No Deal, the Moxy Hotel Edition (or, The Joint Venture That Never Was)
You can’t have a business divorce without first having a business marriage. Simple enough, right? But, a number of cases we’ve featured on…
Talk about a roller coaster ride. Years ago, we wrote about Lengyel-Fushimi v Bellis, a pitched legal battle for control of a Brooklyn…
IRS Launches Post-Appeals Mediation Pilot Program: What Taxpayers and Practitioners Need to Know
The IRS Independent Office of Appeals announced a significant update to its alternative dispute resolution (“ADR”) offerings with the launch of a two-year…
New York State Bar Association – Lost Wills and Trusts
To have a will admitted to probate in New York, a party offering the instrument for probate generally must file the original will…
American Bar Association LLC Institute 2025
Peter A. Mahler and Peter J. Sluka will be presenting at the American Bar Association LLC Institute 2025 on the panel “Non-Delaware Case…
The Bad Faith Defense to Opportunistic Expulsion
Expulsion provisions in partnership and LLC agreements implicate a familiar tension between private ordering and abuse of power. On the one hand, expulsion…
Jason Little, partner in the firm’s Cannabis practice group, returns to the Blunt Business Podcast to discuss the recent federal appeals court ruling…
Estate Planning Outlook: 2026 Projected IRS Thresholds and Exclusions
Each year, the IRS updates tax brackets and related thresholds to reflect inflation. Under the One Big Beautiful Bill Act, the estate tax…
California lawyer and publisher of The LLC Jungle blog, Kevin Brodehl, recently posted about an interesting decision earlier this month by a California…
The $100,000 H-1B Visa Fee: When Protecting Jobs Means Pricing Out Startups
In late September 2025, the Trump administration announced a dramatic hike in the fee employers must pay when filing new H-1B visa applications from a range of $2,000-$5,000 up to $100,000 per new application. The increased fee is being called a talent tariff by some startup founders and critics of the new policy generally. Tariffs are the sort of thing you impose on foreign steel, not foreign software engineers. Why is the government doing this?
Update on RPTL § 575-b: Real Property Taxation of Solar and Wind Energy Systems in New York State
Enacted in 2021, RPTL §575-b was intended to promote clarity and predictability in the valuation of solar and wind energy system. The statute…
Punitive Damages Against Municipalities Don’t Grow On Trees
Philosophers have often asked, “If a tree falls in the forest and no one is around to hear it, does it make a…
Attorneys for Family-Held Enterprises 2025 Fall Conference
Farrell Fritz is a proud to be a sponsor at the AFHE 2025 Fall Conference. Commercial Litigation partner, Matthew D. Donovan, will be…
IRS Issues Proposed Regulations on “No Tax on Tips” Deduction Under the One, Big, Beautiful Bill Act
Section 70201(a) of the One, Big, Beautiful Bill Act (“OBBBA”) added section 224 to the Internal Revenue Code, providing an income tax deduction…
Peter J. Sluka will be a speaker at the CLE “Minority Investor Rights in Private Companies: Buy-Sell Agreements, Court-Ordered Buyouts, Breach of Fiduciary…
Second Department Ends Sisters’ Fight Over Family Home Not With a Bang, But a Whimper
Four sisters. One house. Who owns it? Today’s case delves into a thorny situation many closely-held family businesses struggle with—proving ownership. It’s no…
Rules Have Teeth: Discovery Motion Denied Over Noncompliance with Commercial Division Rule 14
As readers of this blog are well aware, we here at New York Commercial Division Practice repeatedly discuss decisions by the Commercial Division…
Robert C. Creighton recognized in the Long Island Business News 2025 Law Influencers
We proudly congratulate Farrell Fritz Managing Partner, Robert C. Creighton, on his recognition in the Long Island Business News 2025 Law Influencers. This…
Island Harvest’s 31st Annual Taste of the Harvest
Michelle E. Espey, Committee Chair, will be attending the Island Harvest 31st Annual Taste of the Harvest gourmet tasting event. As the largest…
Long Island Business Development Council 55th Economic Development Conference
Farrell Fritz is proud to be a sponsor at the Long Island Business Development Council’s 55th Economic Development Conference. Michael P. Guerriero, Christopher…
Roller Coaster Ride: Interlocutory Appeals in Business Divorce Cases
The appellate gods can be cruel. A little less than two years ago, we blogged about Owen v Hurlbut, a resounding summary judgment…
Arbitration can be an attractive alternative to the courtroom for any number of reasons. But practitioners should know that arbitration is not the…
The Hidden Forces Driving Long Island’s Annual Property Tax Increases
The end of Summer and onset of Fall brings many unpopular rituals each year. At the top of this list for most people would…
As the summer days come to an end, and Fall fast approaches, the Appellate and Surrogate’s Courts have been busy at work issuing…
Over the Limit: Can Equity Trump the Certificate of Incorporation’s Share Cap?
We often remark anecdotally that disputes over ownership status—whether one is or is not an owner—seem far more common in the context of…
2025 IPT Property Tax Symposium
Michael P. Guerriero will be a speaker on the panel “Property Tax and Valuation Issues Impacting the Energy Industry” at the 2025 IPT…
SEQRA 50th Anniversary Conference
John C. Armentano will be speaking at the SEQRA 50th Anniversary Conference on November 6 and 7, 2025 hosted by Albany Law School….
HIA-LI 15th Annual Women’s Leadership Conference
Labor and Employment partner, Domenique Camacho Moran, will be moderating panel “Women Rising: Fearless & Focused” at the HIA-LI 15th Annual Women’s Leadership…
Defamation in Business Disputes: Executive Held Personally Liable for False Kick-Back Accusation
On June 18, 2025, Justice Andrew Borrok of the Manhattan Commercial Division issued a post-trial decision in IGC 444 Park LLC et al….
John’s of 12th Street in the East Village is one of Manhattan’s oldest and most storied red-sauce Italian restaurants. Founded in 1908, John’s…
Who’s Covered? Commercial Division to Clarify Its Role in Insurance-Coverage Cases
Consistent with the Commercial Division Advisory Council’s (“Advisory Council”) mission – i.e., to ensure that the Commercial Division serves as a globally-recognized forum…
Practice AreasCorporateCommercial Finance & BankingReal Estate
Ilene S. Cooper Installed to Board of Directors at the Queensborough Community College Fund
Farrell Fritz is proud to announce the recent board appointment of Ilene S. Cooper to the Queensborough Community College Fund. The Board’s mission…
The NYC & Downstate Chapter of SIOR Power Broker Summit
Farrell Fritz attorneys, David Curry, Michael Guerriero, Christopher Kent, and Michael Webb, will be attending the NYC & Downstate Chapter of SIOR Power…
The Clock is Ticking: Energy Credits Expiring Under the One, Big, Beautiful Bill
For taxpayers hoping to claim certain energy credits and deductions, the clock is ticking. Last week, the Internal Revenue Service (“IRS”) issued Fact…
Super-Apps, Self-Custody and Safe Harbors: SEC’s New Crypto Playbook
For years, the SEC has been painted as the cop on the beat when it comes to crypto, more likely to file an…
Super-Apps, Self-Custody and Safe Harbors: SEC’s New Crypto Playbook
For years, the SEC has been painted as the cop on the beat when it comes to crypto, more likely to file an…
Seller Beware: The “Exclusive” Fair Value Appraisal Remedy Really is Exclusive
The conventional path to a fair value appraisal proceeding under Section 623 of the Business Corporation Law (the “BCL”) involves deliberate invocation of…
Practice AreasCommercial LitigationConstruction
32 Farrell Fritz Lawyers Recognized as 2026 Best Lawyers® Award Recipients
As a leading middle-market law firm in the New York region, Farrell Fritz prides itself on developing attorneys and delivering high quality work…
As New York State considers landmark legislation to authorize medical aid in dying (MAID), physician-leaders are increasingly called to engage with the legal,…
Rachel-Anne Scelfo Honored as One of Long Island Business News’ Top 50 Women in Business
Farrell Fritz is proud to announce that Rachel-Anne Scelfo has been named one of Long Island Business News’ Top 50 Women in Business…
Farrell Fritz Ranked as a Leading Firm in Chambers and Partners
Farrell Fritz is proud to announce that we are ranked as a leading firm (Band 1) for Private Wealth Disputes by Chambers and…
Potential Federal Cannabis Reclassification Could Reshape Industry
President Trump’s recent comments about potentially reclassifying cannabis as a less dangerous drug could mark a turning point for the region’s cannabis industry….
For Embattled Bich Family, “Full Membership” Requires Admittance Without Precondition
We’ve recently written on a number of disputes arising out of posthumous transfers of corporate ownership interests, particularly where the transfer documents in…
Non-Compete Fight Yields Mixed Results in Cabrita v. Vitabyte, Inc.
The enforceability of non-compete agreements remains an active issue in New York courts, and a recent Queens County Commercial Division case, Cabrita v….
Portability Pitfalls: Why Complete and Accurate Estate Tax Returns Matter
The Internal Revenue Code permits a surviving spouse to utilize or “port” the deceased spousal unused exclusion (“DSUE”) if: (1) the executor of…
Summer Shorts: A Trio of Recent Decisions of Interest in LLC Member Disputes
Welcome to this 15th annual edition of Summer Shorts. This year’s edition features brief commentary on a trio of recent decisions by New York…
The City of New Rochelle Revises Property Tax Deadlines for All Future Tax Years
At a recent legislative hearing, the New Rochelle City Council unanimously voted to revise the City’s property tax assessment calendar, with changes set…
New York State Bar Association – Trusts & Estates Law Section 2025 Fall Meeting
Robert M. Harper will be a speaker on the panel Full House, Split Deed: Real Property Multi-Beneficiary Ownership Issues and the Uniform Partition…
New Rule Proposal Encourages Use of Virtual Evidence Courtrooms in New York Commercial Division
The Commercial Division Advisory Council (“CDAC”) has recommended a new rule that would introduce the use of Virtual Evidence Courtrooms in the Commercial…
Hoping to Take Assignment of an LP or LLC Interest? Best Read the Contract
A recent decision from one of our favorites, Albany County Commercial Division Justice Richard M. Platkin, is a reminder to would-be assignees of…
Kevin P. Mulry Recognized in the City & State 2025 Long Island Trailblazers
We’re proud to share that Kevin P. Mulry, partner at Farrell Fritz and the firm’s General Counsel, has been named to the 2025…
Section 626 of New York’s Business Corporation Law governs standing to sue derivatively in New York. It states that “an action may be…
What HR Can Learn From the Coldplay ‘Kiss Cam’ Moment
Tech company Astronomer found themselves in the news recently for the now viral Coldplay scandal, involving the head of HR and the CEO,…
New York State COVID-19 Paid Sick Leave Law to End July 31
In response to the onset of the pandemic, New York State enacted the COVID-19 quarantine leave legislation in March 2020. As the law…
Mark Ustin Recognized in the LIBN Long Island Business Influencers: Healthcare & Healthcare Law 2025
Farrell Fritz Partner, Mark R. Ustin, has been recognized in the Long Island Business News Long Island Business Influencers: Healthcare & Healthcare Law…