News & Insights

Access to Neighbor’s Property for Repairs and Improvements

When properties are close together, it can be difficult to repair or make improvements to your own property without accessing a neighbor’s property. Particularly within New York City, you will often be required to place protective structures on your neighbors’ property in order to get a permit. While the best solution to obtain access is to negotiate directly with your neighbors, what if negotiations fail? How can you still gain entry to the other property?

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Get your contracts in writing: New York court only provides a limited exception to the rule

New York law requires that certain contracts must be in writing to be enforceable. The law, known as the Statute of Frauds, also has several well-recognized exceptions. In a recent decision, the New York Court of Appeals officially adopted the promissory estoppel exception, but made clear it only applies in limited circumstances. As a result, individuals and businesses that don’t insist on written contracts still take a big risk that they won’t be able to enforce their agreements.

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Latest Discrimination Rules in NY Mean More Risks for Employers

Companies with NY employees need to be aware of two recent legal developments which impose new liability under discrimination rules. There are already an array of different federal, state and local statutes which protect employees (and potential employees) from discrimination on many grounds, including sex, race, disability, and even felony conviction status. These rules impact not only New York based companies, but also out-of-state businesses that require New York employers to follow their employment practices.

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Don’t Leave your Heirs with Problems Probating your Will

Typically, probating your will is a straightforward process, but sometimes issues can arise especially when a will was executed years ago and witnesses have died or moved, or the attorney who drafted the will and oversaw its execution did not follow industry “best practices.” These issues could create problems for your chosen executor when he/she seeks to probate the will.

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Tax Benefits of Converting a C-Corporation to an S Corporation

Many small companies are set up as Type “C” Corporations (“C Corp”), particularly those which have been in existence for many years. However, C Corps are subject to double taxation, and as a result, businesses may want to consider converting to an S Corporation (“S Corp”) to reap the tax benefits.

Tax treatment of C Corps vs S Corps

C corporations must pay taxes on earnings at the corporate level. In addition, their shareholders are also separately taxed on amounts distributed to them as dividends. Therefore, each dollar earned by a C Corp is taxed twice before it reaches the hands of the corporation’s shareholders.

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Tax Benefits of Using Your IRA Distributions to Donate to Charities

Donating to charity your IRA distributions can be an excellent way to both support causes that are meaningful to you and reduce your taxes. Fortunately, a provision of the Internal Revenue Code, which gives donor’s a significant tax benefit, was made permanent at the end of 2015 so individuals can now take advantage of the rules as an integral part of their tax and estate planning.

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Buying a Home with All Cash? Additional Disclosure Requirements May Apply

In an effort to combat money laundering, the U.S. Treasury Department requires additional disclosures in certain types of real estate transactions. First passed in March 2016, the disclosure requirements apply to a non-individual (corporation, LLC or partnership) who purchases a residential property for “all cash.” The rules were recently renewed and apply at least through … Read more

Has the government “taken” your property with too many regulations?

Under the Federal (and most state) constitutions, the government cannot “take” private property for public use without just compensation. Historically, this meant physically seizing or intruding upon all or part of your property and is often referred to as “eminent domain”. But takings are not necessarily physical. They can result from government regulations restricting the use of your property. It can be difficult to determine when the regulations go so far that they constitute a taking and require compensation.

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