Publications

Canada's ability to attract and retain entrepreneurs is increasingly under scrutiny as startup activity becomes more globally competitive. This article examines how Canada's tax incentives compare to those in the United States and explores potential reforms aimed at strengthening the country's startup ecosystem.

Tax-exempt status alone does not automatically qualify an organization for exemption from New York property taxes. Nonprofits seeking property tax relief must satisfy specific statutory requirements, and certain ownership structures can present additional considerations.

Cross-border life insurance planning can present significant tax and estate planning challenges when Canadian business owners or shareholders have U.S. tax ties. Differences between Canadian and U.S. tax rules can create unintended consequences affecting life insurance proceeds, business succession planning, and the transfer of wealth across generations.

A recent Connecticut Supreme Court decision could have significant implications for taxpayers involved in residency and domicile disputes.

CPLR 3213 offers a powerful opportunity to secure judgment on an expedited basis, making it a valuable tool for commercial creditors and judgment holders.

New York City's new pied-à-terre surcharge is creating significant tax implications for owners of high-value second homes.

Hodgson Russ partner Michael D. Zahler recently authored the article “From Devotion to Dominance: The Appellate Division Examines Confidential Relationships in Undue Influence Cases,” published in Volume 59, Number 2 of the New York State Bar Association’s Trusts and Estates Law Section Journal.

Canadian lawyers advising clients on U.S. real estate acquisitions must navigate a title and closing system that differs significantly from Canada's government-backed land registration framework.

New York’s new pied-à-terre tax is now in effect, bringing a surcharge on high-value second homes in New York City and raising significant practical questions for property owners.

As commercial real estate becomes more dependent on technology, disruptions can create insurance coverage gaps for businesses with U.S. operations.

Rising tax rates across several states are renewing focus on residency and enforcement activity for high-income taxpayers.

California’s proposed Billionaire Tax has renewed focus on residency and domicile issues for high‑net‑worth individuals with connections to the state.

Hodgson Russ State & Local Tax Attorneys Timothy Noonan, Daniel Kelly, and Noah Chase co-authored an article for Tax Notes State surrounding California’s proposed “Billionaire Tax Act,” which would impose a one‑time 5% tax on residents with over $1 billion in net worth.

When billionaires think about leaving California, details matter. Hodgson Russ Partner Tim Noonan was quoted in The Washington Post on what it really takes to “stick the landing” when changing domicile under the proposed Billionaire Tax.

Tim Noonan, Partner at Hodgson Russ, with Benjamin Metzger, Partner and Director of Portfolio & Wealth Advisory at BBR Partners, co-author "Breaking Up is Hard to Do: How to Change Your Tax Residency from New York."

Hodgson Russ Partner Timothy Noonan authored "Say It Ain’t So: Do Taxpayers Always Lose in New York?" as a part of the Tax Notes State article, "The Old and the New."

Hodgson Russ Partner Timothy Noonan was quoted in "Two Bills, and Maybe Trump, Favor Raising Tax Cap on Home Sales," published by Tax Notes on December 30, 2025. 

Hodgson Russ PartnerJennifer Brevorka explores the critical impact of visual aids on legal submissions in the Winter 2025 Issue of the Advocates’ Journal.

Daniel Spitzer was recently quoted in this New York Focus article explaining how the newly enacted ACE NY Tax Assessment law helps keep renewable energy affordable for New Yorkers.

Tim Noonan and Brandon Bourg co-authored an article titled “Call Overturned! New York’s Updated BBA Partnership Audit Rules,” examining New York’s new reporting requirements for federal audits.

Jane Bello Burke participated as a speaker at the New York State Bar Association Health Law Section's Fall Conference on "AI in Healthcare: Emerging Issues and Regulatory Developments" on November 3, 2025.

Hodgson Russ Partner Timothy Noonan was quoted in the Tax Notes article “NYC Issues First in Series of Proposed Corporate Tax Rules,” authored by Emily Hollingsworth.

Hodgson Russ Partner Sujata Yalamanchili was a featured guest speaker and presented "The Role of Relationships in Effective Leadership" at the ongoing series, “12 Months of Leadership,” presented by the University at Buffalo School of Management’s Center for Leadership and Global Impact.

Hodgson Russ Partner Timothy Noonan was quoted in a recent Bloomberg Law article. He stated, “People are concerned about what’s going to happen, particularly from a tax perspective.”

Hodgson Russ Timothy Ho published “‘Excuse Me, While I Kiss the [Blue] Sky’: Common State Securities Law Considerations Applicable to U.S. Private Offerings by Canadian Issuers” in Law360 Canada.

As is usually the case, our State and Local Tax attorneys are once again at the center of the biggest New York tax issues.  This time, Tim Noonan and Open Weaver Banks are fighting back against the New York tax department’s aggressive enforcement of its “convenience of the employer rule” against a taxpayer who worked remotely outside New York during the Covid-19 pandemic.

Hodgson Russ Attorneys Danijel Augustinovic and Christofer Fattey co-authored an article titled "Cross-border financing: Critical considerations when converting security agreements" for Law360 Canada.

Hodgson Russ Attorney Brianne Szopinski participated in a panel discussion titled "Grid, Land, and Load: Finding the Right Site for Your Next Project" at the Solar & Storage Finance Summit on October 22, 2025.

Hodgson Russ Partner Christine Bonaguide participated on a panel titled "Life After Incentives: A Playbook for a Post-Subsidy World" at the 2025 Solar & Storage Finance USA Summit on October 21, 2025.

Hodgson Russ Attorneys Timothy Noonan and Brandon Bourg published “Pittsburgh’s Loss of ‘Jock Tax’ Forces Fairer Play by Localities” for Bloomberg Tax.