Publications: Hodgson Russ LLP

Recent articles, alerts, newsletters, and blog posts written by Hodgson Russ attorneys

Live-in Cases to be Heard by NY Court of Appeals in February 2019
Home Care Alert, December 18, 2018
DOH Issues Final Rule on Advanced Home Health Aides
Home Care Alert, December 18, 2018
Lessons From The Equifax Data Breach
Cybersecurity & Privacy Alert, December 17, 2018
UCC Requirements for Describing Collateral in Financing Statements
Cross-Border Finance Alert, December 13, 2018
Medicare Coverage for Personal Care Services and the annual OMIG Compliance Certifications
Home Care Alert, December 11, 2018
NY Tax Minutes: November
Law360, December 3, 2018
Deconstructing Sales Tax for Contractors in New York
Taxstringer, December 1, 2018
Pennsylvania High Court Holds Employers Have an Affirmative Duty to Protect Employees’ Personal Data
Cybersecurity & Privacy Alert, November 28, 2018
Federal District Court Dismisses Fiduciary Breach Lawsuit Against Washington University 403(b) Retirement Plans
Hodgson Russ Employee Benefits Newsletter, November 28, 2018
2019 Benefit Limits Announced
Hodgson Russ Employee Benefits Newsletter, November 28, 2018
Employee Benefits Developments November 2018
Hodgson Russ Employee Benefits Newsletter, November 28, 2018
IRS Publishes Newly Proposed Hardship Withdrawal Regulations
Hodgson Russ Employee Benefits Newsletter, November 28, 2018
Disability Plans Subject to ERISA
Hodgson Russ Employee Benefits Newsletter, November 28, 2018
NYSERDA’s Municipal Solar Procurement Toolkit Promotes The Development Of Solar Projects On Brownfields And Landfills
Renewable Energy Alert, November 20, 2018
Court Rules White House Cannot Revoke Existing Press Pass Without Due Process
Media Law & First Amendment Alert, November 19, 2018
A Section 962 Election?
Canadian Tax Highlights, November 15, 2018
IRS Regs Would Eliminate Section 956 Tax Risk for Guarantees and Pledges Prevalent in Cross-Border Financing
Cross-Border Finance Alert, November 13, 2018
FDA Issues Draft Guidance For Farmers And Food Processors Under The Food Safety Modernization Act
Agriculture Alert, November 6, 2018
Employment Updates for Home Care Providers
Home Care Alert, November 5, 2018
Mandatory SEC Filings Do Not Create Absolute Privilege Against Defamation Claims
Media Law & First Amendment Alert, November 5, 2018
Changing Residency: The Most Effective SALT Deduction Workaround?
Taxstringer, November 2, 2018
NY Tax Minutes: October
Law360, November 1, 2018
New York’s Highest Court Strikes Down the Executive Order 38 “Soft Cap” on Executive Compensation
Hodgson Russ Employee Benefits Newsletter, October 31, 2018
Employee Benefits Developments October 2018
Hodgson Russ Employee Benefits Newsletter, October 31, 2018
Electronic Voluntary Correction Program Submissions Required After March 31, 2019
Hodgson Russ Employee Benefits Newsletter, October 31, 2018
IRS Issues New Model 402(f) Safe Harbor Notice
Hodgson Russ Employee Benefits Newsletter, October 31, 2018
Proposed Rules Permit Integration of HRAs and Individual Health Insurance
Hodgson Russ Employee Benefits Newsletter, October 31, 2018
LHCSA's May Face Stiff Penalties if 2017 Statistical Report is Not Timely Submitted
Home Care Alert, October 25, 2018
US Tax Reform and US Real Estate
Canadian Tax Highlights, October 25, 2018
Executive Order 38 Limits, Stricken in Part
Home Care Alert, October 23, 2018
OSHA Issues New Drug Testing and Incentive Program Guidance
Occupational Safety & Health Act Alert, October 19, 2018
Checking in on New York’s Division of Tax Appeals
Tax Analysts, October 19, 2018
OSHA Releases New National Emphasis Program on Trenching and Excavation
Occupational Safety & Health Act Alert, October 17, 2018
Great Scott! The return of the DeLorean trademark dispute!
Intellectual Property & Technology Alert, October 17, 2018
The Office of the Medicaid Inspector General Publishes its 2017 Annual Report
Home Care Alert, October 8, 2018
Department of Education Issues Final Rule Affecting Advanced Home Health Aides
Home Care Alert, October 8, 2018
FCC Action on Deployment of Wireless Infrastructure for 5G Connectivity Imposes New Limits on Municipal Authority
Telecommunications Alert, October 5, 2018
NY Tax Minutes: September
Law360, October 2, 2018
Is Leaving New York More Taxing Than It’s Worth?
NYSSCPA'S Taxstringer, October 2, 2018
2200 Non-Competes Impacted by Settlement between New York AG and WeWork
Intellectual Property Litigation Alert, October 1, 2018
NYS Issues Final Guidance on Sexual Harassment Training and Policy Requirements
Labor & Employment Alert, October 1, 2018
Employee Benefits Developments September 2018
Hodgson Russ Employee Benefits Newsletter, September 28, 2018
Court Upholds Validity of Health Plan’s Anti-Assignment Clause
Hodgson Russ Employee Benefits Newsletter, September 28, 2018
IRS Approves Student Loan Benefit Feature for 401(k) Plan
Hodgson Russ Employee Benefits Newsletter, September 28, 2018
President Trump Issues Executive Order Proposing Changes to Retirement Plans
Hodgson Russ Employee Benefits Newsletter, September 28, 2018
Federal Agencies Issue Compliance Guidance Regarding Association Health Plans
Hodgson Russ Employee Benefits Newsletter, September 28, 2018
NYS Court Invalidates Rule Allowing Agencies to Pay 13 Hours for 24-Hour Shifts
Home Care Alert, September 27, 2018
Penalty Increased for Failure To Timely File Form 5472
Canadian Tax Highlights, September 27, 2018
New Proposed Regs Clarify US Repatriation Tax Elections
Canadian Tax Highlights, September 27, 2018
NYS DOH Releases Guidance on Fiscal Intermediary Advertising
Home Care Alert, September 26, 2018
Benefits Development for Agencies and Fiscal Intermediaries Covered by Wage Parity
Home Care Alert, September 21, 2018
NY Tax Minutes: August
Law360, September 4, 2018
IRS States Employers Not Exposed to ACA Penalties for Making Cash Payments in Lieu of Health Benefits As Permitted Under the Service Contract Act
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
NYU Victorious in Excessive Fee Case
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
Dow Chemical Fined $1.75 Million Over Perquisite Disclosures
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
Final Regulations on Short-Term, Limited-Duration Insurance Issued
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
IRS Provides Guidance on Amended 162(m)
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
Employee Benefits Developments August 2018
Hodgson Russ Employee Benefits Newsletter, August 30, 2018
NYS Issues a Draft Model Training Program and Guidance Related to Workplace Sexual Harassment
Labor & Employment Alert, August 29, 2018
Qualified, not absolute, privilege applies in a case where defamatory statements were made in the course of a federal government investigation
Media Law & First Amendment Alert, August 27, 2018
NYS DOH Issues Important Guidance Regarding LHCSA Limits
Home Care Alert, August 24, 2018
NYC Commission on Human Rights Publishes Notices Regarding Sexual Harassment that must be Issued to Employees
Labor & Employment Alert, August 14, 2018
Updates in the Home Care Industry
Home Care Alert, August 8, 2018
Appeals Court Upholds Dismissal of Lawsuit Brought by the Islamic Community Center Claiming Religious Discrimination
Media Law & First Amendment Alert, August 8, 2018
Update Regarding the NYC Temporary Schedule Change Law
Home Care Alert, August 6, 2018
Reminder to Companies Selling Products in California - Proposition 65 Requirements Take Effect August 30
Litigation Alert, August 3, 2018
NY Court of Appeals Clarifies Statute of Limitations in Securities Cases
Corporate & Securities Alert, August 3, 2018
NY Tax Minutes: July
Law360, August 1, 2018
Employee Benefits Developments July 2018
Hodgson Russ Employee Benefits Newsletter, July 31, 2018
Fourth Circuit Agrees An Award Of Equitable Relief Is Not Warranted In Case Involving A Transfer Of 401(k) Plan Assets
Hodgson Russ Employee Benefits Newsletter, July 31, 2018
IRS Permits Forfeitures to Fund Employer Contributions Used to Satisfy 401(k) Nondiscrimination Tests
Hodgson Russ Employee Benefits Newsletter, July 31, 2018
Pension Funds’ Attempts to Pursue Successor Liability Extinguished
Hodgson Russ Employee Benefits Newsletter, July 31, 2018
Court Rules Against Retiree Lifetime Health Benefits
Hodgson Russ Employee Benefits Newsletter, July 31, 2018
Constructive Notice Sufficient for Imposition of Withdrawal Liability on Successor Employer in Purchase of Assets
Employee Benefits Newsletter, July 31, 2018
Wayfair Is Applicable to Canadian Vendors
Business Tax & International Tax Alert, July 30, 2018
U.S. DOL Issues Guidance that will be Helpful to LHCSAs and Fiscal Intermediaries
Home Care Alert, July 27, 2018
NYS DOH Issues Medicaid Update
Home Care Alert, July 27, 2018
Court of Appeals Upholds Town Board Discretion in Delivering Fire Protection Services
Municipal Law Alert, July 26, 2018
The Art of Taxing Luxury Items in New York
Tax Analysts, July 25, 2018
Agricultural Tourism Act Aims to Protect the Agritourism Industry
Agriculture Alert, July 25, 2018
Live-In Update
Home Care Alert, July 19, 2018
New York Legislature Expands the New York Paid Family Leave Program
Labor & Employment Alert, July 19, 2018
Agencies with NYC Employees Must Comply with “Temporary Schedule Change” Law
Home Care Alert, July 12, 2018
Tax Changes Spur Foreign Cleantech Companies to Set Up in US
CleanTechIQ, July 9, 2018
Security Tip - Safe Summer Travels
Cybersecurity Alert, July 3, 2018
New IRS Compliance: International Focus
Canadian Tax Highlights, July 2018
New York Education Department Proposes Regulations Concerning Advanced Home Health Aide Services
Home Care Alert, June 29, 2018
Impact of Supreme Court Decision on Public Sector Union Membership
Labor & Employment Alert, June 28, 2018
Real Estate Development Company Held Not to be a REOC
Employee Benefits Newsletter, June 27, 2018
Employee Benefits Developments June 2018
Hodgson Russ Employee Benefits Newsletter, June 27, 2018
DOL Issues Final Regulations Expanding Access to Association Health Plans
Hodgson Russ Employee Benefits Newsletter, June 27, 2018
AD&D Benefit Denial Reversed
Hodgson Russ Employee Benefits Newsletter, June 27, 2018
Federal District Court Dismisses Breach of Fiduciary Duty Lawsuit Against Northwestern University’s 403(b) Retirement Plans
Hodgson Russ Employee Benefits Newsletter, June 27, 2018
New DOL Guidance: Environmental/Social/Governance Investment Considerations
Hodgson Russ Employee Benefits Newsletter, June 27, 2018
Future of Sports Wagering in New York–Betting on the Odds
Gaming Alert, June 25, 2018
Supreme Court Says No to Political Fashion Police
Media Law & First Amendment Alert, June 18, 2018
Salaried Distiller Sues Brewery Claiming Entitlement to Overtime
Wine Beer & Spirits Alert, June 18, 2018
Estate Planning for Business Owners: Legal and Tax Issues (2018), New York State Judicial Institute Lunch & Learn Series, January 18, 2018, and updated June 14, 2018
June 14, 2018
TCJA: Does Family Trust Suddenly Own a CFC?
Canadian Tax Highlights, June 2018
Employee Benefits Developments May 2018
Hodgson Russ Employee Benefits Newsletter, May 31, 2018
New York Publishes Proposed Regulations on Advanced Home Health Aides
Home Care Alert, May 31, 2018
Fiduciary Rule Update
Hodgson Russ Employee Benefits Newsletter, May 31, 2018
Fairness Does Not Override Internal Revenue Code Rules on Taxation of Annuity Payments
Employee Benefits Newsletter, May 31, 2018
IRS Revises 2018 HSA Limit (Again) and Announces 2019 HSA Limits
Employee Benefits Newsletter, May 31, 2018
U.S. Subsidiaries of Canadian and Other Foreign Companies Face Imminent Reporting Deadline For U.S. Federal Survey
Canada-U.S. Cross Border Practice Alert, May 31, 2018
Federal Agencies Issue FAQs Regarding Nonquantitative Treatment Limitations Under the MHPAEA and Cures Act
Hodgson Russ Employee Benefits Newsletter, May 31, 2018
Amended New York City Earned Sick Time Law Requires Prompt Action by Agencies
Home Care Alert, May 29, 2018
Hedge Funds and Deferred Management Fees: 2017 State Tax Gold?
Tax Analysts, May 28, 2018
U.S. Supreme Court Approves of Employers' Use of Arbitration Agreements with Class Action Waivers
Home Care Alert, May 22, 2018
Death of a Business Owner, Surrogates’ Association of the State of New York, May 18, 2018
May 18, 2018
Amazon to Release Third-Party Seller Data to New York State Tax Department
State and Local Tax Alert, May 16, 2018
The U.S. Supreme Court Legalizes Sports Betting
Gaming Alert, May 15, 2018
NYC Joins the #MeToo Movement with Sweeping Anti-Sexual Harassment Legislation
Labor and Employment Alert, May 15, 2018
DOH Issues Guidance Regarding the LHCSA Moratorium
Home Care Alert, May 14, 2018
Who Pays? The Promise of Telehealth, Part II in a Series Addressing the Role of Telehealth in the Delivery of Health Care in New York
May 14, 2018
Lawsuit Seeks to Invalidate DOL’s Emergency Regulation Governing Compensation of Live-in Aides
Home Care Alert, May 10, 2018
Coast-to-Coast Residency Issues: New York and California
Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) , May 1, 2018
Unfavourable Guidance on Section 965 Tax
Canadian Tax Highlights, May 1, 2018
Stable Value Fund Withstands ERISA Challenge
Hodgson Russ Employee Benefits Newsletter, April 27, 2018
Employee Benefits Developments April 2018
Hodgson Russ Employee Benefits Newsletter, April 27, 2018
Budget Act Makes Hardship Withdrawal Changes
Hodgson Russ Employee Benefits Newsletter, April 27, 2018
Fifth Circuit Joins Other Federal Circuit Courts in Applying De Novo Standard of Review to Claim Denials Based on Legal Interpretation and Facts
Hodgson Russ Employee Benefits Newsletter, April 27, 2018
Administrator’s Delay Costs it Deferential Standard of Review
Hodgson Russ Employee Benefits Newsletter, April 27, 2018
Selected Issues for Canadian Holding and Disposing of U.S. Vacation Property
Canadian Tax Foundation, April 25, 2018
OSHA Orders Reinstatement and Back Pay in Two “AIR21” Whistleblower Cases Against Air Carriers
Occupational Safety & Health Act Alert, April 16, 2018
Parody Facebook Page Leads to Unjustified Arrest That Infringes Author’s Free Speech Rights
Media Law & First Amendment Alert, April 13, 2018
New York’s Budget Bill Creates New and Significant Obligations for Employers
Labor and Employment Alert, April 12, 2018
Report on Executive Budget
State and Local Tax Alert, April 10, 2018
Mays v. New York: A new Framework for an Old Test
Tax Analysts, April 6, 2018
Budget Bill Brings Changes for LHCSAs and FIs
Home Care Alert, April 2, 2018
Beneficiaries of Trusts That Own S Corp Stock
Canadian Tax Highlights, April 1, 2018
Proposed Rules Extend Short-Term, Limited-Duration Insurance
Hodgson Russ Employee Benefits Newsletter, March 27, 2018
Supreme Court Reaffirms Position in Retiree Medical Case
Hodgson Russ Employee Benefits Newsletter, March 27, 2018
Employee Benefits Developments March 2018
Hodgson Russ Employee Benefits Newsletter, March 27, 2018
DOL Fiduciary Rule Update: Enforcement of the Rule Is “On Hold” and Its Future Is Uncertain
Hodgson Russ Employee Benefit Newsletter, March 27, 2018
403(b) Document Compliance and the Commencement of the Three Year Remedial Amendment Period
Hodgson Russ Employment Benefits Newsletter, March 27, 2018
Here's how blockchain could help the mortgage industry
American Banker, March 26, 2018
The DOL’s New Get PAID Initiative
Labor and Employment Alert, March 21, 2018
PSC Expands VDER Project Size to 5 MWs: Still Work to Do
Renewable Energy Alert, March 20, 2018
Charitable Gaming Act Going Into Effect June 2018
Gaming Alert, March 15, 2018
Tax Reform Impact on the Oil and Gas Industry
The Pipeline, March 12, 2018
Tax Law Changes Impacting Real Estate Owners, Developers, and Investors
Tax Alert, March 8, 2018
Live-In Issue is Headed to the Court of Appeals
Home Care Alert, March 7, 2018
Supreme Court to Hear Argument on California Law Requiring Pro-Life Clinics to Notify Patients of Abortion Services
Media Law & First Amendment Alert, March 5, 2018
Keyword Advertising
The Bulletin, March 1, 2018
IRS Begins Passport Revocation
Canadian Tax Highlights, March 1, 2018
April 15 Due Date for IRS Form 3520 for Non-Residents
Canadian Tax Highlights, March 1, 2018
Employee Benefits Developments February 2018
Hodgson Russ Employee Benefits Newsletter, February 28, 2018
DOL Proposes Regulations Broadening the Availability of Association Health Plans
Hodgson Russ Employee Benefits Newsletter, February 28, 2018
ACA’s “Cadillac Tax” Implementation Delayed Until 2022
Hodgson Russ Employee Benefits Newsletter, February 28, 2018
Federal Court Rejects Plan Fiduciaries’ Motion to Compel Arbitration
Hodgson Russ Employee Benefits Newsletter, February 28, 2018
Publish or Perish, or Publish AND Perish!
February 28, 2018
2nd Circuit Court of Appeals Rules that Title VII of the Civil Right Act of 1964 Protects Against Discrimination on the Basis of Sexual Orientation
Labor & Employment and Employment Litigation Alert, February 27, 2018
Full-Court Press: Multistate Tax Issues Facing Professional Athletes
State Tax Notes, February 26, 2018
New York Solar Energy Facility Tax Update
Cleantech Alert, February 23, 2018
Have you Filed your Tax Exemption Applications?
New York Solar Energy Facility Tax Update
Cleantech Alert, February 23, 2018
NYSERDA Adds Property Tax Calculator to Solar Toolkit
Agricultural Producers to Market Through Cooperatives
Agricultural Alert, February 21, 2018
U.S. Supreme Court Update
Journal of Multistate Taxation and Incentives, February 20, 2018
New York is Proposing Changes to its Alcohol Licensing Rules
Manufacturing Alert, February 9, 2018
FTC Announces Increased HSR and Interlocking Directorate Thresholds
Corporate & Business Law Alert, February 2, 2018
My Robot Made Me Write This!
The Bulletin, February 1, 2018
US Tax Reform and Estate Tax
Canadian Tax Highlights, February 2018
Wellness Program Uncertainty Continues
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
Final Disability Claims Procedures Become Effective On April 1, 2018
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
PBGC Expands Missing Participants Program to Include Terminating Defined Contribution Plans
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
IRS Presents Required Amendments List For Individually Designed Plans
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
Court Answers More Questions on Church Plan Exemption
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
Third Circuit Upholds Penalty Imposed on Plan Administrator for Failure to Provide Documents
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
Court Rejects Short-Swing Profits Claim Relating to Share Withholding to Satisfy Taxes
Hodgson Russ Employee Benefits Newsletter, January 31, 2018
Employee Benefits Developments January 2018
Hodgson Russ Employee Benefits Newsletter, January 29, 2018
NYS DOL Extends Comment Period for Proposed Scheduling Regulations
Labor and Employment Alert, January 23, 2018
Emergency Regulation Concerning Live-In Cases Lives On
Home Care Alert, January 23, 2018
OMIG Releases Audit Protocols for CDPAP
Home Care Alert, January 22, 2018
GDPR: Are you ready for new Regs?
Data Privacy Alert, January 22, 2018
The Promise of Telehealth, Part I in a Series Addressing the Role of Telehealth in the Delivery of Health Care in New York
January 18, 2018
Winter is Coming… and So Are the New IRS Partnership Audit Rules, Mid-Hudson Annual Tax Conference and Northeast Chapter Annual Tax Conference, New York State Society of Certified Public Accountants, December 6 and 7, 2017; Updated for the Te
January 10, 2018

Government Employees: Caution When Blocking Social Media Users
The Bulletin, January 1, 2018

Environmental Principles in U.S. and Canadian Law, Co-Author, to be published in Principles of Environmental Law, Edward Elgar Publishers’ International Union for Conservation of Nature Encyclopaedia Series. 2018
January 1, 2018

Contesting New York State Tax Assessments
January 1, 2018

IRS advisory puts wrench in tax prepayment plans
The Buffalo News, December 29, 2017

ACA Employer Mandate Reporting Deadline Extended
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

Federal Judge Dismisses Transgender Employee’s Gender Discrimination Claims Against Health Plan Administrator
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

Employee Benefits Developments December 2017
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

4th Circuit Upholds Dismissal of Class Action Relating to Deferred Compensation Plan
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

2017 Tax Act: Employee Benefit Plan Highlights
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

Implementation of Portions of DOL Fiduciary Rule Further Delayed
Hodgson Russ Employee Benefits Newsletter, December 28, 2017

Tax Cuts and Jobs Act Ushers in Big Changes to the Estate and Gift Tax
Estates and Trusts Alert, December 27, 2017

Salary Inquiry Ban In Effect for Albany County Employers
Labor and Employment Alert, December 26, 2017

Opportunity Knocks at WNY brownfields
Buffalo Business First, December 25, 2017

New York Legislature Expands Death and Felony Reporting Requirements
Health Care Alert, December 20, 2017

Use of Blockchain Technology in the Oil & Gas Industry
Independent Oil & Gas Association of New York Winter 2017 Newsletter, December 19, 2017

Another Federal Court Defers to the N.Y. DOL Opinion Letter on Compensation of Live-in Aides
Home Care Alert, December 19, 2017

Five questions — Sujata Yalamanchili
Buffalo Law Journal, December 19, 2017

National Labor Relations Board Restores Management Friendly Standards for Unionized and Nonunionized Employers
Labor and Employment Alert, December 19, 2017

The Governor Signs Fiscal Intermediary Legislation
Home Care Alert, December 19, 2017

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