Publications

For deaths occurring after January 1, 2020, New York will tax estates valued at more than $5,850,000. Even if your estate is not large enough to owe federal estate tax (currently, the exemption amount is $11,580,000 for an individual), you may still owe an estate tax to the great state of New York. The New […]

Greetings, Court Fans! It’s an understatement to say that goings on at One First Street have been overshadowed this week by unrest further down Constitution Ave. (and around the country). Nevertheless, it was a fairly active week for the Court, with five new opinions and one notable order. We’ve got a lot to cover this […]

*** UPDATE – On June 5, 2020, President Trump signed the Paycheck Protection Program Flexibility Act of 2020 into law.  *** On June 3, 2020, the United States Senate passed the House version of the Paycheck Protection Program Flexibility Act of 2020 (the “PPP Flexibility Act”).  Under the PPP Flexibility Act, which is expected to […]

Partners Christian Chandler and Scott McClure and Associate Joshua Kutticherry‘s COVID-19 client alert titled “SBA Makes PPP Loan Increases Available to Certain Borrowers Who Missed Out Because of Subsequent Rule Changes” was published on The National Law Review‘s website on June 3, 2020. To read their article on The National Law Review‘s website, click here.

Partner John Doroghazi co-authored an article with Associate Andrew Malzahn of Dady & Gardner, P.A. and Associate Emily Bridges of Fox Rothschild, for the Franchise Law Journal, Vol. 39, No. 4, Spring 2020 edition. The article – titled “Franchising & Distribution Currents” – can be read in full at the PDF link below.

Temporary I-9 Policies for COVID-19 Compliance Flexibility Extended Since March 20, 2020 the U.S. Department of Homeland Security (“DHS”) has implemented a limited I-9 compliance flexibility policy for employers with no employees physically present at a worksite location.This includes permitting employers to accept digital versions of documents and complete Section 2 of Form I-9 without […]

Partners David Laufman, Joseph Casino and Michael Kasdan‘s most recent article about the increase in theft of U.S. companies’ trade secrets and other intellectual property by Chinese entities has been published in Law360. To read their article, click here or the PDF below.

Counsel Katherine Hsu Hagmann was published in the Spring 2019 newsletter, “The Defense,” which is produced by the Connecticut Defense Lawyers Association (CDLA). Katherine’s article, “Setting Limits on Lost Consortium Claims After Campos v. Coleman,” explores and defines the key takeaways from the Campos v. Coleman case, and relevant post-case trial court decisions that rejected […]

Many Connecticut non-residents own real property in Connecticut, and Connecticut has its own estate and gift tax. Connecticut has an estate tax exemption of $5,100,000, but many non-resident landowners believe that their Connecticut real estate will not be subject to estate tax at their death, especially where the Connecticut property is worth less than the […]

Partner Paul Tuchmann has written an article for The Anti-Corruption Report titled, “Silver Decision Clarifies Scope of “Official Acts” in Domestic Bribery Cases,” in which he analyzes the case law considered by the Second Circuit in United States v. Silver and discusses what kind of behaviors may still be considered “official acts” under federal bribery law. To […]

Greetings, Court Fans! The Court was back this week with another unanimous decision, Opati v. Republic of Sudan (No. 17-1268), the latest in a long line of cases dealing with the details of suits against state sponsors of terrorism. This time, the Court unanimously held that Sudan could be held liable for punitive damages for […]

Mark Heaphy has co-authored two outsourcing chapters for Thomson Reuters. One chapter – titled “Outsourcing: United States overview” – is a Q&A guide to outsourcing in the United States that provides a high level overview of legal and regulatory requirements related to different types of outsourcing. The other chapter is titled “Transferring employees on an […]

Few things in the U.S. Department of Education’s proposed Title IX rules on sexual harassment concerned colleges and universities more than the requirement to hold a live hearing with cross-examination. The critique that educational institutions are ill-equipped to hold judicial-style hearings and oversee cross-examination fell on deaf ears, as the hearing provisions in the final […]

On May 18, 2020, the United States Small Business Administration (“SBA”) released an Interim Final Rule applicable to borrowers with foreign affiliates who relied on the pre-May 5 guidance (the “IFR on Foreign Affiliates”), under which the SBA indicated that it would not find a borrower ineligible for a PPP loan solely because the borrower […]

Now is a good time to consider wealth transfer strategies that remove assets from your taxable estate.  A common strategy is a grantor retained annuity trust, commonly referred to as a GRAT. Description. A GRAT is a strategy that freezes the value of an asset in your estate and transfers the appreciation of the asset […]

Partner Najia Khalid and Associate Ashley Moore’s immigration and compliance briefing about the public charge rule was published by The National Law Review on May 12, 2020. To read the entire piece, click here.

Partner Najia Khalid and Associate Ashley Moore’s client alert titled, “Immigration and Compliance Briefing: Form I-9 Employment Eligibility Verification Policy Changes and Updates” was published by The National Law Review on May 6, 2020. To read their work on The National Law Review‘s website, click here.

Greetings, Court Fans! Most of the attention this week was on the Court’s final set of arguments for the OT2019 term, including arguments in the two Trump-related subpoena cases. This time, the Court’s teleconference arguments went a bit more smoothly, with fewer un-muted mishaps than last week. Whether the Court will be able to issue […]

On May 13, 2020, the United States Small Business Administration (“SBA”) finally addressed certain Paycheck Protection Program borrowers who missed out on available funds because rule changes on how to calculate maximum loan amounts were announced after such borrowers had submitted applications or had their loans processed.  Seasonal employers, as well as partnerships and other […]

*** UPDATE – In a subsequent FAQ#47, SBA further extended the safe harbor deadline to May 18, to give borrowers additional time to consider the new guidance provided in FAQ#46. *** On Wednesday, May 13, 2020, the U.S. Treasury and Small Business Administration released the much anticipated additional guidance on how to evaluate a Paycheck […]

Public Charge Rule The “Public Charge Rule” implemented by the Department of Homeland Security (“DHS”) on February 24, 2020 mandates that certain individuals applying for U.S. immigration status are generally inadmissible into the U.S. if they are found likely to become a public charge at any time. Individuals inside or outside the U.S. who seek to […]

Background On March 27, 2020, the President signed the Coronavirus Aid, Relief, and Economic Security Act of 2020 (the “CARES Act”) into law. The Paycheck Protection Program (the “PPP”), one of the CARES Act’s featured relief programs, is a loan guarantee program administered by the United States Treasury (the “Treasury”) and Small Business Administration (the […]

The National Law Review has published David Hall’s and Tahlia Townsend’s advisory, “CFIUS Filing Fee.” The article appears in the May 11 edition and can be read on The National Law Review’s website by clicking here.

The National Law Review has published Tahlia Townsend’s article, “The Aggressive Extraterritorial Reach of U.S. Economic Sanctions: Foreign Company Exposure to OFAC Enforcement.” The article was first written as an client advisory and published by The National Law Review on April 15. To read the full article, click here.

Greetings, Court Fans! It’s been an eventful week at One First Street wherever The Nine are remote-working. On Tuesday, the Court heard oral arguments via telephone for the first time ever and—perhaps even more notable—permitted a live audio broadcast for the first time ever. Later that day, Justice Ginsburg was hospitalized (sadly not for the […]

Wiggin and Dana attorneys Aaron Bayer, Benjamin Daniels and Amanda Brahm‘s advisory titled “The Department of Education Issues Final Title IX Regulations” has been picked up for publication by The National Law Review. To read their article on The National Law Review‘s website, click here.

Wiggin and Dana attorneys Robert M. Langer, Benjamin H. Diessel and Timothy Cowan’s advisory titled, “100 Million Dollar Criminal Antitrust Penalty Paid By Florida Oncology Practice” has been published by The National Law Review. To read their piece on the The National Law Review‘s website, click here.

Wiggin and Dana Partners David Ring and Tahlia Townsend‘s advisory regarding the U.S. Department of Commerce, Bureau of Industry and Security’s (BIS) final rule (85 FR 23459) as of June 29, 2020, has been published by The National Law Review. To read their piece on The National Law Review‘s website, click here.

At long last, the Department of Education has issued final regulations to explain what steps colleges and universities must take to address sexual harassment and assault on campus. The regulations follow years of criticism of the Department’s old guidance, which many thought disadvantaged students accused of sexual misconduct. The final regulations follow a lengthy notice-and-comment […]

As the country looks to reopen after the COVID-19 pandemic, the National Governors Association (NGA) published guidance to help states identify and mitigate the effect on higher education. School closures may be on the horizon, but the NGA encourages states to minimize the impact of those closures by increasing oversight, identifying at-risk institutions, and implementing […]