Insights

The U.S. Treasury Department and Internal Revenue Service (“IRS”) released guidance which reiterates and clarifies the tax treatment of expenses where a PPP loan has not been forgiven by the end of the year the loan was...

COVID-19’s Impact on Contractual Relationships and Obligations In follow up to a previous discussion on force majeure provisions, we reviewed how Coronavirus will affect contractual relationships and obligations....

The pandemic has underscored the necessity of having a plan in place in the event of untimely death, in an effort to minimize taxes and maximize the value of one’s estate. While the coronavirus’ impact is far-reaching and...

Pursuant to the New York Forward Guidelines relating to sports and recreation, effective July 6, 2020, as determined by the New York State Empire State Development Corporation (the “ESDC”), higher-risk...

Governor Cuomo Announces New Guidelines Allowing Out-of-State Travelers to “Test Out” of Mandatory 14-Day Quarantine. Travelers to NYS must show proof of a negative test taken within three (3) days of...