Publications Archive

This article discusses personal jurisdiction in online infringement cases, including increased efforts by potential infringers to deactivate their websites in order to make it less apparent that the website is directing itself to customers located in other states and courts’ hesitance to recognize sales engineered by plaintiffs for jurisdictional purposes.

Beginning December 31, 2013, New York’s minimum wage increased from $7.25 to $8.00 per hour. The minimum wage will continue to rise incrementally on an annual basis until December 31, 2015.

New York employers were recently notified by the Unemployment Insurance Division of the New York State Department of Labor about changes in the unemployment insurance law. Although NYS 2607-2013 imposes numerous changes, the one that will have a significant impact on employment practices is the requirement that employers “timely” return and “adequately respond” to requests for information from the DOL. A failure to do so may result in the imposition of financial penalties.

This article highlights the basic nuts and bolts of cyber insurance, including the who, what, where, when and why of cyber insurance.

Between January 1 and February 1, 2014, all private employers must provide each of their New York employees a written notice containing detailed information regarding the terms and conditions of their employment.

This issue covers a new modification of the "use-or-lose" rule for health FSAs and other hot topics.

This article discusses the expansion of the FTC’s anti-“greenwashing” campaign to include companies making biodegradable plastic claims.

“Noonan's Notes on Tax Practice” appears regularly in the publication State Tax Notes.

This article by intellectual property attorney Anne F. Downey appears in the December 2013 edition of the Bulletin, the official publication of the Bar Association of Erie County.

On November 18, 2013, New York State joined forces with the U.S. Department of Labor Department in an information-sharing program that will enhance inter-agency enforcement of worker misclassification.

This article discusses the strategies high-net-worth Canadians with real estate interests in the United States can adopt to avoid U.S. estate tax exposure.

A look at religious employers and the women's contraceptive mandate and much more

The IRS announced cost-of-living adjustments to various dollar limitations that will apply to benefit plans for 2014.

The America Invents Act provides that an applicant may pay certain fees at a 75 percent discount if the applicant qualifies as a micro entity. Read about it in this alert.

In this article published in State Tax Notes, tax attorneys Timothy P. Noonan and Lance E. Rothenberg discuss New York State's new initiative to suspend the driver's license of any taxpayer who owes at least $10,000 in back taxes.

This article by intellectual property attorney Anne F. Downey appears in the November 2013 edition of the Bulletin, the official publication of the Bar Association of Erie County.

The issue covers the IRS and DOL adoption of a “state of celebration” rule following the Windsor case and much, much more.

Attorney Alba Alessandro discusses proper insurance coverage for wind farms in the article “How to Use Insurance to Lessen Wind Farm Risk,” published in North American Windpower.

In this article, attorney Maureen R. Monaghan discusses proposed regulations to the U.S. Food Safety Modernization Act affecting importers.

In this Talk of the Towns article, attorney Michael E. Reyen discusses municipalities’ use of eminent domain powers to purchase and restructure underwater mortgages.

“Noonan's Notes on Tax Practice” appears regularly in the publication State Tax Notes.

This article by Anne F. Downey is the first column in a series on the Foreign Intelligence Surveillance Act.

The dangers and risks of distractions caused by texting, messaging, and cell phone use are not just limited to vehicles traveling public roads and highways. They also arise in nearly any work environment. Every workplace that fails to ban cell phone use and texting while working likely faces some level of risk.

Beginning October 16, a new FCC rule will require businesses that use autodialed or prerecorded telemarketing calls or text messages to have prior express written consent from customers before placing these calls.

In this article, tax attorneys Timothy P. Noonan and Elizabeth Pascal focus on New York State’s efforts to enact and enforce legislative actions—namely, the denial of royalty expense deductions at the operating company level—designed to capture the revenue flowing to intangible holding companies (IHCs).

This issue includes updates on play-or-pay penalties, an EBSA advisory opinion on revenue-sharing arrangements, possible changes to PBGC premium due dates, recent cases of note, and much more.

The Second Circuit recently issued two decisions holding that class action waivers may be enforceable in Fair Labor Standards Act actions. These decisions represent a substantial victory for employers.

As noted in our June Employee Benefits Developments newsletter, the deadline for issuing the Affordable Care Act Marketplace Notice to current employees is October 1, 2013.

"Debate Over Federal vs. State Regulation of Fracking Heats Up," an article by Hodgson Russ attorneys Daniel A. Spitzer and Charles W. Malcomb, was published in the fall 2013 issue of The Pipeline, a publication of the Independent Oil and Gas Association of New York.

This issue covers 457(b) compliance checks, alter-ego liability, withdrawal liability, breach of fiduciary duty, phantom carried interest plans, breach of contract claims, and more.

The Justice Center for the Protection of People With Special Needs, established by the Protection of People with Special Needs Act, oversees state operated, licensed, or certified programs and facilities that serve New Yorkers with developmental disabilities, mental illness, substance abuse disorders, and children in residential facilities.

In an August 2013 article published by Tax Stringer, “Lower Court Ruling Overturned, Upholding Controversial MCTMT,” Hodgson Russ tax attorneys Timothy P. Noonan and Elizabeth Pascal discuss what taxpayers and tax professionals can expect and what measures they should take in regard to New York’s Metropolitan Commuter Transportation Mobility Tax (MCTMT).

The U.S. Court of Appeals for the Second Circuit recently sent a chilling reminder to business owners, executives, and other high-ranking employees that they may be held personally liable for their company’s violations of the Fair Labor Standards Act (FLSA).

The Senate’s July 30 confirmation of President Obama’s NLRB nominees gives the board authority to act going forward but won’t resolve questions about the validity of Obama’s recess appointees’ actions.

This issue covers the DOL's decision to allow plan administrators to reset the timing of annual fee disclosures to participants, new guidance on Obamacare, new regulations for wellness programs, and much more.

Canadian companies and workers may be held accountable to comply with the U.S. Occupational Safety and Health Act (OSHA) when Canadian workers are physically present in the United States.

Foreign manufacturers should plan ahead to avoid overpaying U.S. medical device excise tax.

Legal & Tax Newsletter, a publication of the German American Chamber of Commerce

The Supreme Court’s DOMA decision has a wide-ranging and immediate impact on employers that sponsor qualified retirement plans, group health plans, fringe benefit programs, and executive compensation arrangements.