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By Micah Bloomfield, Michelle M. Jewett, Michele L. Jacobson, Bernhardt Nadell
On December 22, 2017, the president signed into law Public Law 115-97, informally known as the "Tax Cuts and Jobs Act" (the "Tax Reform Act" or the "Act").
By Richard Siegler, Dale Degenshein
Are there limits to co-op and condo boards' authority to develop or revise house rules? That was the central question the court faced in Olszewski v. Cannon Point Association Inc.
By Julia B. Strickland, Quyen Truong
The past two weeks have seen major developments in court and at the Consumer Financial Protection Bureau concerning the Bureau's enforcement activities, all closely related to changes in the political winds.
By Micah Bloomfield, Michelle M. Jewett, Jeffrey Uffner
Although most of the attention from the Tax Reform Act signed by President Trump on December 22, 2018 (Public Law 115-9, informally known as the "Tax Cuts and Jobs Act")
By Bernhardt Nadell, Vincent Laurenzano, Robert Lewin, Michele L. Jacobson, Gary Ho, Carolyn L. Cox, Chelsea L. Goulet
The Working Group exposed the proposed revisions for public comment, with a deadline of January 22, 2018.
By Julia B. Strickland, Quyen Truong
The CFPB announced on January 17, 2018 that it will conduct a review of its enforcement, supervision, rulemaking, market monitoring and education activities – i.e., every component of its regulatory functions.
By Joseph Giminaro, Thomas Zampino, Jessica L. Goldstein
The Coop-Condo Abatement is only one of many benefits available to cooperative and condominium homeowners.
By Jeffrey Uffner, Mayer Greenberg, Steven Rabitz, Michelle M. Jewett, Brian J. Senie, Micah Bloomfield
On December 22, 2017, a sweeping tax reform bill was signed into law.
By Anita Rosenbloom, Kevin Matz
On December 20, 2017, Congress passed far-reaching changes to the Internal Revenue Code (the "2017 Tax Reform Act") that provide significant estate planning opportunities to take advantage of a doubling of the estate, gift and generation-skipping transfer ("GST") tax exemptions.
By Steven Rabitz, Marissa Holob
On December 22, 2017, the President signed into law the tax reform bill, referred to informally as the Tax Cuts and Jobs Act.
By Richard Siegler, Dale Degenshein
We cannot stress enough that the Business Judgment Rule does not give boards carte blanche.
By Micah Bloomfield, Mayer Greenberg, Michelle M. Jewett, Jeffrey Uffner, Alda E. Boateng, Daniel Martinez, Brian J. Senie, Mitchell Snow
On December 20, 2017, Congress passed the bill informally known as the "Tax Cuts and Jobs Act", and on December 22, 2017, the president signed it into law as Public Law 115-97.
By Richard Siegler, Dale Degenshein
What must a co-op or condo board do to modify its policies for a disabled occupant? And whose obligation is it to propose a "reasonable" accommodation? These were issues discussed in the case Steinberg-Fisher v. North Shore Towers Apartments, Inc.
By Steven Rabitz, Marissa Holob
The changes in the AMT may present opportunities for those who may wish to consider granting incentive stock options, or ISOs.
By Steven Rabitz, Marissa Holob, Brian A. Friederich
This Stroock Special Bulletin provides an overview of these changes, and other significant ways in which the Tax Reform Bill will impact executive compensation programs.
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