I. Introduction
Artificial intelligence (“AI”) continues its precipitous rise into everyday life, and many individuals are now relying on it to draft testamentary devices, such as wills and testamentary trusts, without consulting an attorney during the process. While AI-generated estate
On August 17, 2026, New Jersey officially adopted the Uniform Construction Code (UCC) 2024. The adoption includes model codes for building, mechanical, electrical and plumbing subcodes, rehabilitation subcodes and requirements among myriad other elements. The adoption also incorporates the 2024
On August 11, 2026, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN”) issued a final rule permanently eliminating beneficial ownership information (“BOI”) reporting requirements for U.S. companies and U.S. persons under the Corporate Transparency Act (“CTA”). The
Estate litigation once revolved around real estate, brokerage accounts, and closely held businesses. Today, however, estates increasingly include another set of often overlooked assets that exist entirely online, such as cryptocurrency wallets, NFT collections, monetized social media accounts, and even
This blog was prepared with the assistance of Gwendolyn Goodyear, a law clerk at Cole Schotz.
New York City’s pied-à-terre tax has entered its implementation stage following issuance by the Department of Finance (“DOF”) of final rules governing the tax.
In Monarch Communities, LLC v. Township of Montville, (A-70 September Term 2024, No. 090407), decided on July 13, 2026, the New Jersey Supreme Court modified the long-standing analytical framework established in Sica v. Board of Adjustment of Wall, 127 N.J. 152
If your company imports goods into the United States, there’s a chance you’re owed money, and we’re not talking small change. The U.S. Supreme Court recently ruled that tariffs collected under the International Emergency Economic Powers Act (IEEPA) were illegal
On May 28, 2026, New York Governor Hochul signed into law a controversial and one of a kind “pied-à-terre tax” championed by the Mamdani administration that imposes a surcharge targeting non-resident luxury second homes that takes effect July 1, 2026,
Employment laws governing workplace drug policies continue to evolve following the legalization of cannabis in New Jersey. On May 26, 2026, the New Jersey Superior Court, Appellate Division issued a precedential decision in Sanders v. Levari Group, LLC, holding that
The IRS recently issued Revenue Procedure 2022-19, which permits S corporations to remedy certain inadvertent terminations of S corporation status and invalid elections without having to request a costly Private Letter Ruling. Previously, the IRS permitted such relief without a
