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Practice AreasTrusts & EstatesEstate Litigation
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The Risk of Using Generative AI: Did You Waive Your Attorney-Client Privilege?
On February 10, 2026, Judge Rakoff of the United States District Court for the Southern District of New York answered that question with…
When seeking a default judgment, parties often assume that an unanswered complaint puts them in the driver’s seat for a quick and early…
New York Real Property Law Journal’s 2026 Symposium “100 Years of New York Real Property Law”
Anthony S. Guardino will be speaking at the New York Real Property Law Journal’s our 2026 Symposium, “100 Years of New York Real…
American Heart Association 24th Annual New York Trusts & Estates Conference
Robert M. Harper will be speaking at the American Heart Association’s 24th Annual New York Trusts & Estates Conference on the panel “Ethically…
IRS Releases 2026 “Dirty Dozen” List of Tax Scams
Last week, the Internal Revenue Service (“IRS”) announced its annual Dirty Dozen list of tax scams. The Dirty Dozen lists twelve of the…
Michelle E. Espey Recognized in the City & State 2026 Trailblazers in Law
Farrell Fritz proudly congratulates Tax partner Michelle E. Espey on her recognition in the City & State 2026 Trailblazers in Law. City &…
Although publicly exchanged crypto is less than two decades old, it’s already transformed how individuals, institutions and governments conceptualize and regulate digital value. As new crypto, blockchains and trading platforms continue to develop, novel tax and reporting challenges will inevitably arise. By understanding these developments, advisors can better protect clients’ digital wealth and facilitate its smooth succession to future generations.
Winter Case Notes: A Partnership Masquerading as an LLC, and Other Recent Decisions of Interest
Here in New York, we’re about to say goodbye to a winter season like we haven’t seen in many years: prolonged, bitter cold;…
New York Trusts and Estates Legislative Developments of Which to be Aware in 2026 and Beyond
Last year, the New York Legislature (the “Legislature”) enacted, and Governor Kathy Hochul signed, into law several pieces of legislation that are likely…
RICO Strikes (Out) Again in the Commercial Division: Bank of India v Anaya Gems
I have a soft spot for civil RICO: treble damages, enterprise allegations, the chance to elevate ordinary fraud into something operatic. But, as…
Robert M. Harper will be speaking at the Suffolk County Bar Association event “Elder Law Update 2026.” For the general and elder law…
Corporate Afterlife: Deadlock and Accounting in the Winding-Up Phase
A dissolved corporation doesn’t simply vanish. It enters the winding-up phase, where the corporation must “proceed to wind up its affairs . ….
Getting Paid: Attorney Fee Awards in Surrogate’s Court
Robert M. Harper will be a presenter at the New York State Bar Association CLE “Getting Paid: Attorney Fee Awards in Surrogate’s Court.”…
LICP Talks Labor & Employment: Protecting Your Business When Employees Leave
When key employees depart, businesses can face significant risks including the loss of customers, team members, and confidential information. Join Irene A. Zoupaniotis…
From Hallucinations to Sanctions: Perils of the Use of Legal AI
A recent decision from Suffolk County Justice Linda Kevins in Cassata v Michael Macrina Architect, P.C. serves as yet another warning to practitioners…
The BCL § 1118 Buyout Election: A Powerful Defense. With Limits.
A recent decision from Manhattan Commercial Division Justice Robert R. Reed explores some of the mighty defensive powers, and some of the practical…
Nassau County Extends 2027/28 Property Tax Appeal Deadline
Nassau County taxpayers have been granted an extension of time to challenge their property taxes for the upcoming 2027/28 tax year. The Nassau…
Upon Further Review: Post-Equity Forfeiture Non-Competes Enforceable Again in Delaware
In June 2025, New York Venture Hub published “The Forfeited Equity Trap: Why Your Non-Compete Might Be Worthless”. In that post, I blogged…
Ownership Without Partnership: A Lesson from the Second Department on the Plight of the Assignee
Just a few weeks ago, Frank McRoberts authored a post titled, “The Pick-Your-Partner Principle.” It featured a more-than-decade old case about the dissolution…
New Report Highlights Increase in Lifetime Real Estate Transfers in the U.S.
Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect…
When SAFE is Stock: Implications of Series SAFE Preferred
Early-stage startup financings have long reflected a tension between transactional efficiency and legal precision. Instruments such as convertible notes and SAFEs were developed…
In Delaware, You Live or Die Under Your LLC Operating Agreement
Put on your Member B hat in the following not-so-hypothetical fact pattern: Member A and Member B form a Delaware LLC to invest…
Fiduciary duty claims between closely-held business owners are commonplace in litigation before the Commercial Division. A decision last fall from Suffolk County Commercial…
As the year 2025 drew to a close, the Appellate Courts were busy rendering opinions impacting the field of trusts and estates. Consider…
The IRS has published new FAQs explaining how Executive Order 14247, Modernizing Payments To and From America’s Bank Account (the “Order”), will reshape…
For Close Business Owners, the Toothless Notice of Pendency Remedy Unexpectedly Gets Some Bite
It’s one of those dismaying rules of law many business owners don’t learn until they litigate. Contrary to popular belief, a business owner…
Health Law: Broad Practice on the Cutting Edge
As a healthcare lawyer and the current Chair of the New York State Bar Association Health Law Section, I am frequently called upon…
Practice AreasTrusts & Estates
Court of Appeals Reaffirms SEQRA Standing for Affected Property Owners
New York’s State Environmental Quality Review Act (SEQRA) plays a key role in its municipalities’ decision-making. Designed to ensure that environmental considerations are…
Azriel Baer Quoted in CoinDesk on Protecting Crypto Assets in Estate Planning
As digital assets become a more common part of family wealth, estate planning is getting more complex and the stakes are higher than…
Mark R. Ustin Named to City & State NY’s 2026 Trailblazers in Healthcare List
Farrell Fritz is proud to announce that partner Mark R. Ustin has been named to City & State New York’s 2026 Trailblazers in…
Can an Equitable Accounting Find the Missing Cash?
Allegations of missing cash are a familiar feature of business divorce litigation, particularly in restaurants and other cash-heavy businesses. When the books are…
Hindsight Isn’t Fraud: The Commercial Division’s Latest Word on Release Enforcement
In settlement agreements, a valid release serves as a critical mechanism for resolving disputes between parties. By its terms, a release is intended…
New Partner Spotlight: Viktoriya Liberchuk
In celebration of our newly minted partners, Farrell Fritz is proud to present our “New Partner Spotlight,” a series of short interview profiles…
On January 2, 2026, the Nassau County Department of Assessment published the tentative assessment roll for the 2027/28 tax year. This preliminary tax…
The Pick-Your-Partner Principle
They say inertia is the strongest force in the universe. It can be the strongest force in litigation too, where business owners sometimes…
New Partner Spotlight: Allison A. Gatoff
In celebration of our newly minted partners, Farrell Fritz is proud to present our “New Partner Spotlight,” a series of short interview profiles…
As the 2026 Tax Season Begins, a Reminder of Your Rights as a Taxpayer
The Internal Revenue Service (“IRS”) recently reminded taxpayers about the legal protections afforded by the Taxpayer Bill of Rights, a set of ten…
One Very Messy LLC Freeze-Out Merger
Loyal readers of this blog may recall the powerful victory my firm’s client won in 2021 in Farro v Schochet, where the Appellate…
SPVs and the Reshaping of Venture Capital
Special purpose vehicles were always the sort of tool investors used only occasionally, in special circumstances. A hot deal. A founder who didn’t…
A recent decision from Monroe County Commercial Division Justice Daniel J. Doyle in Stuver v Greenlight Parent, L.P. demonstrates that arbitration clauses cannot…
2026 ABA-IPT Advanced Property Tax Seminar
Michael P. Guerriero, Ryan C. Hild, and Willets S. Meyer will be attending the 2026 ABA-IPT Advanced Property Tax Seminar in New Orleans, LA.
2026 NYSEDC Economic Development Conference
Farrell Fritz partners, Peter L. Curry, Michael L. Webb, and Michael P. Guerriero will be attending the 2026 NYSEDC Economic Development Conference in…
Nassau County Bar Association – An Evening to Explore Your Future Practice of Law
Michael P. Guerriero, Michael L. Webb, Hansley Mohan, Colleen Spain, and Christina Kort will be attending the Nassau County Bar Association event “An…
New Partner Spotlight: Bret Cahn
In celebration of our newly minted partners, Farrell Fritz is proud to present our “New Partner Spotlight,” a series of short interview profiles…
New Partner Spotlight: Edward D. Baker
In celebration of our newly minted partners, Farrell Fritz is proud to present our “New Partner Spotlight,” a series of short interview profiles…
Hiring in 2026: From Application to Offer
The hiring landscape is evolving faster than ever. Join Irene A. Zoupaniotis, Labor & Employment partner, to learn how accommodations and remote work,…
Michael L. Webb Discusses Gen Z–Driven Commercial Real Estate Trends on Bloomberg Radio
Michael L. Webb was on Bloomberg Radio discussing Gen-Z’s impact on commercial real estate.
Up In Arms Over the New York LLC Transparency Act
The New York LLC Transparency Act will take effect on January 1, 2026. Peter A. Mahler co-authored an article with Thomas Rutledge of…
Guardianship Defense and Rights Restoration: Litigation, SDM, and Representation Pitfalls
Bret Cahn will be speaking at the BARBRI CLE webinar “Guardianship Defense and Rights Restoration: Litigation, SDM, and Representation Pitfalls.” This CLE webinar…
But, IS Loss Sharing an “Indispensable Element” of Partnership? Not If You Contract Around It.
Can a partnership exist if the agreement doesn’t address profit and loss sharing? In the latest New York Business Divorce post, Beck Baek analyzes Epstein v. Cantor, where the Appellate Division reaffirmed that parties can contract around the default rules of New York’s Partnership Law when their relationship is governed by a written agreement.
Farrell Fritz Elevates Four Attorneys to Partner and One to Counsel
Farrell Fritz is pleased to announce the promotion of Edward D. Baker, Bret Cahn, Allison A. Gatoff and Viktoriya Liberchuk to partner effective…
Top 10 Business Divorce Cases of 2025
Welcome to our 18th annual edition of the Top 10 business divorce cases featured on this blog over the past year. This year’s…
Background Manhattan Commercial Division Justice Robert R. Reed recently refused to enforce a settlement agreement purportedly reached by the parties via email in…
Mere Assignment of an LLC Membership Interest Does Not Make You a Member
At New York Business Divorce, schadenfreude is our stock-in-trade. Legal missteps, misconceived strategies, and big losses provide the inspiration we need to keep…
Intended to promote clarity and predictability in valuation of solar and wind energy systems, RPTL § 575-b has been anything but clear or predictable since its enactment in 2021. Under section 575-b, the New York State Department of Taxation and Finance (DTF), is required to develop an appraisal model utilizing a discounted cash flow (DCF) approach and discount rates to value solar and wind energy systems for property tax and assessment purposes.
When representing fiduciaries in litigation that estate and trust beneficiaries commence, my Farrell Fritz, P.C. colleagues and I seek to limit the fiduciaries’…
As President Donald Trump weighs an executive action that could alter the federal legal classification of marijuana, cannabis operators and industry observers say…
Practice AreasCommercial Litigation
Probating Lost or Destroyed Wills, and Proving Lost Trusts
Robert M. Harper will be presenting at the Suffolk Academy of Law program “Probating Lost or Destroyed Wills, and Proving Lost Trust.” This…
If 2025 saw an increase in New York courts’ willingness to favorably consider whether deadlock between members is, standing alone, sufficient grounds for…
Patrick T. Collins Featured in Newsday on the Impact of Alure Home Solutions’ Chapter 7 Filing
Last month, prominent home improvement company Alure Home Solutions abruptly closed after its parent company filed for Chapter 7 bankruptcy, leaving many homeowners…
The business judgment rule is a common-law principle that generally prohibits courts from questioning the propriety of actions taken by corporate directors and…
Last month, Alure Home Solutions shut down after its parent company filed for Chapter 7 bankruptcy, leaving many homeowners with few options. Patrick…
Azriel J. Baer in CNBC on Why Your Crypto Wealth May Never Make it to the Next Generation
As digital assets become a larger part of personal wealth, many Americans are unwittingly leaving cryptocurrency vulnerable or even inaccessible to future heirs….
Swing of the Pendulum: A Tale of Two “For Cause” Removals
Strict compliance with contractual conditions precedent, yea or nay? In New York, it depends. Now, the general rule is that strict compliance with…
Colleen Spain will be presenting at the Suffolk County Bar Association CLE “The Lifecycle of a Non-Profit” and will be moderated by Farrell…
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…
Farrell Fritz is pleased to announce that partner John C. Armentano has been named to Long Island Business News’ 2025 Long Island Business…
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