Publications: Hodgson Russ LLP

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

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
NYS DOH Issues Medicaid Update
Home Care Alert, July 27, 2018
U.S. DOL Issues Guidance that will be Helpful to LHCSAs and Fiscal Intermediaries
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

House and Senate Conference Committee Releases Final Tax Bill
Federal and International Tax Alert, December 18, 2017

Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes!
Tax Alert, December 18, 2017

New York State Tax Department Releases 2018 Estimated Tax Vouchers
Tax Alert, December 15, 2017

Influenza Season and Related Obligations to Commence
Home Care Alert, December 14, 2017

Workers’ Advocacy Group Seeks to Invalidate Emergency Regulation Relating to Live-In Aides
Home Care Alert, December 13, 2017

New NLRB General Counsel Memorandum Hints that Changes May Be Coming
Labor and Employment Alert, December 12, 2017

Office of Special Education and Rehabilitative Services Issues Q&A Guidance on FAPE Standard Under Endrew F.
Special Education Alert, December 11, 2017

The Power of Testimony in New York Domicile Cases
State Tax Notes, December 11, 2017

Table of Experts: Succession Planning
Albany Business Review, December 8, 2017

House and Senate Bills Contain Tax Increases for Tax-Exempt Organizations
Tax Alert, December 7, 2017

Will we hash out blockchain patents for the next decade?
Buffalo Law Journal, December 6, 2017

General Tax Planning Considerations and Taxable Acquisitions of Target Assets and Stock, Buying or Selling a Small Business, New York State Bar Association (NYSBA), December 6, 2017
December 6, 2017

The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction
Tax Alert, December 5, 2017

Employee Benefits Developments November 2017
Hodgson Russ Employee Benefits Newsletter, December 4, 2017

Tax Reform in US Senate
Canadian Tax Highlights, December 2017

New IRS Compliance and Canadian Companies
Canadian Tax Highlights, December 2017

Blockchain and Real Property
The Bulletin, November 29, 2017

Court of Appeals Denies Motion for Leave to Appeal in a Live-In Case
Home Care Alert, November 29, 2017

DOL Proposes On-Call and Call-In Pay Requirements
Labor and Employment Alert, November 28, 2017

Broker Protocol – Broken?
Financial Services Alert, November 28, 2017

NY DOH Postpones Deadline for FI Authorization Applications
Home Care Alert, November 28, 2017

IRS Adopts New Mortality Tables for Defined Benefit Plans
Hodgson Russ Employee Benefits Newsletter, November 27, 2017

Employer May Not Challenge Amendment to Multiemployer Plan Rehabilitation Plan That Affects Withdrawal Liability
Hodgson Russ Employee Benefits Newsletter, November 26, 2017

UCC Article 9 Secured Party Sales
November 20, 2017

IRS Updates Guidance Regarding ACA Enforcement
Hodgson Russ Employee Benefits Newsletter, November 20, 2017

New York DOH Indicates it May Issue Guidance Regarding Fiscal Intermediary Authorization Applications
Home Care Alert, November 15, 2017

The Volatile History of Taxes in the US
Newsmax Media, November 14, 2017

House and Senate Tax Reform Bills May End Fringe Benefits Frequently Used to Satisfy Wage Parity Act Requirements
Home Care Alert, November 14, 2017

Comparison of the Senate and House Bill Proposals for Estate Tax Reform
Estates & Trusts Alert, November 13, 2017

Comparison of Senate and House Tax Reform Proposals
Tax Alert, November 13, 2017

Proposition 65: What Businesses Selling Products in California Need to Know
Litigation Alert, November 9, 2017

House Ways and Means Committee Releases Proposed “Tax Cuts & Jobs Act”
Tax Alert, November 6, 2017

New Legislation Proposes Sweeping Estate Tax Changes
Estates & Trusts Alert, November 6, 2017

DOH Releases Fiscal Intermediary Authorization Application
Home Care Alert, November 3, 2017

Estate Planning for the Closely-Held Business Owner, Bender Lane Advisory, LLC and Independent Family Office, November 2, 2017
November 2, 2017

Kobe Steel Group Admits to “Improper Conduct” and Non-Conforming Products
Corporate & Business Law Alert, November 1, 2017

Employee Benefits Developments October 2017
Hodgson Russ Employee Benefits Newsletter, November 1, 2017

Blockchain Legal Issues
The Bulletin, November 1, 2017

ESOP Settlements Shed Light on DOL’s Expectations for ESOP Fiduciaries
Hodgson Russ Employee Benefits Newsletter, November 1, 2017

Online Marketplaces: Who Sold What to Whom and Where?
State Tax Notes, October 30, 2017

Recent Case Highlights the Importance of Careful Adherence to ERISA Claim Procedures
Hodgson Russ Employee Benefits Newsletter, October 30, 2017

Law Firm Commits Malpractice By Failing to Advise Clients of Controlled Group Status, Resulting in Withdrawal Liability Assessment
Hodgson Russ Employee Benefits Newsletter, October 28, 2017

2018 Benefit Limits Announced
Hodgson Russ Employee Benefits Newsletter, October 27, 2017

University 403(b) Plan Fees and Investments under Scrutiny
Hodgson Russ Employee Benefits Newsletter, October 27, 2017

Affordable Care Act’s Ban on Lifetime Benefit Maximums Does Not Apply to Retiree-Only Health Plans
October 27, 2017

The Health Care Executive Order and Its Effect on Employee Benefit Options
October 27, 2017

Temporary Nondiscrimination Relief Extended for “Closed” Pension Plans
Hodgson Russ Employee Benefits Newsletter, October 27, 2017

SEC Publishes Guidance on Pay Ratio Disclosure
Hodgson Russ Employee Benefits Newsletter, October 27, 2017

Business Entities: Select Issues for Investment Advisors, The Ayco Company, L.P., October 27, 2017
October 27, 2017

UCC Update – Don’t Space Out on UCC-1s
Finance & Bankruptcy Alert, October 20, 2017

Minimum Required Distributions – IRS Guidance for Handling Missing Participants
Hodgson Russ Employee Benefits Newsletter, October 19, 2017

Health Insurance for U.S. Employees - A New Option for an Old Problem
Canadian Client Hodgson Russ Alert , October 17, 2017

DOJ Challenges Completed Merger that Passed Hart-Scott-Rodino Review
Corporate & Business Law Alert, October 3, 2017

Blockchain
The Bulletin, October 1, 2017

Crackdown on NRAs' U.S. Rental Income
Canadian Tax Highlights, October 2017

Employee Benefits Developments September 2017
Hodgson Russ Newsletter, September 29, 2017

Patent Protection is the Preferred Method of Protecting Innovation in the Oil and Gas Industry
The Pipeline, a publication of the Independent Oil and Gas Association of New York, Fall 2017

Disposing of Production Brine in New York Isn't Getting Any Easier
The Pipeline, a publication of the Independent Oil and Gas Association of New York, Fall 2017

Update on Tax Relief for victims of Hurricanes Harvey and Irma
New York State Residency Alert, September 15, 2017

Insurance Update for Florida Residents following Hurricane Irma
Torts, Insurance & Products Liability, and Business Litigation Alert, September 15, 2017

Second Department Holds “Live-In” Aides Must be Paid for all 24 Hours of a Live-in Shift
Labor & Employment Alert, September 13, 2017

Regarding Hurricanes Harvey and Irma and their Impact on New York Residency
New York State Residency Alert, September 8, 2017

Modulating Supramolecular Peptide Hydrogel Viscoelasticity Using Biomolecular Recognition
Biomacromolecules, 18, 3591–3599, 2017, September 6, 2017

Taxing Ride-Sharing Services in New York
State Tax Notes, September 4, 2017

Disparaging and Scandalous Trademarks in the Internet Age
The Bulletin, September 1, 2017

US Tax Information Reporting
Canadian Tax Highlights, September 2017

Employee Benefits Developments August 2017
Hodgson Russ Newsletter, August 31, 2017

MTC Announces Special, Limited Time Voluntary Disclosure Initiative for Certain Online Marketplace Sellers
State and Local Tax Alert, August 31, 2017

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