Farrell Fritz, P.C.

Headquartered in Uniondale, NY, Farrell Fritz provides legal services to corporations and individuals throughout, and beyond, the New York metropolitan region. Our more than 80 attorneys in four offices have built a reputation of excellence in client responsiveness and communication in a diverse range of practice areas.

Since our founding in 1976, our mission has remained steadfast–to bring success to our clients, service to our community, and honor to our profession.

Farrell Fritz, P.C. Blogs

All About eDiscovery

Federal Government Civil Litigation

Long Island Land Use and Zoning

New York Business Divorce

New York Commercial Division Practice

New York Health Law

New York Trusts & Estates Litigation

New York Venture Hub

Tax Law for the Closely Held Business

Blog Authors

AB C D E F G HIJK L MNOPQR S T U V WXYZ

John C. Armentano

LI Land Use and Zoning

Latest from Farrell Fritz, P.C.

New York Commercial Division Practice

Commercial Division Recognizes Successor Liability as Separate Cause of Action, Not Just a Theory of Liability

By Sonia A. Russo

January 14, 2021

“Successor liability”, is it a theory or distinct claim or cause of action? In a recent decision, Justice Sherwood analyzed the applicability of successor liability as a distinct cause of action, rather than merely a theory of liability in New York. In Meyer v Blue Sky Alternative Investments LLC, plaintiff Meyer moved to amend his complaint to add a new party, RBP Partners, LLC as successor to defendant Blue Sky Alternative Investments, LLC and to…

Tax Law for the Closely Held Business

Can a Partnership’s Payment to a Partner for Services Not Be Treated as Such for Purposes of Sec. 199A?

By Lou Vlahos

January 12, 2021

Memory Lane You may recall how clear it became, as the bill that would become the Tax Cuts and Jobs Act (“TCJA”)[i] moved through Congress in late 2017, that C corporations were about to realize a number of tax benefits, the most significant being the introduction of a flat federal corporate income tax rate of 21 percent.[ii] In reaction to this development, many non-corporate taxpayers who were operating through partnerships (including LLCs treated…

New York Trusts & Estates Litigation

Non-Marital Child’s Legitimacy is Presumed for All Purposes of New York Law, Including Inheritance, When Parents Marry After the Child’s Birth

By Robert Harper

January 11, 2021

When a child is born to parents who are not married, the child oftentimes must satisfy Estates, Powers and Trusts Law (“EPTL”) § 4-1.2 (which requires, among other things, an order of filiation, an acknowledgement of paternity by the father, or other clear and convincing evidence of paternity, such as genetic-marker testing) in order to inherit from his or her father (see EPTL § 4-1.2). However, as the Appellate Division’s recent decision in Tiwary …

New York Business Divorce

The Duty to Disclose Third-Party Offers Amidst Buy-Out Negotiations, Revisited

By Peter Mahler

January 11, 2021

In 2011 and 2012, the New York Court of Appeals decided a series of difficult cases addressing the circumstances under which a contractual waiver or release included in a buyout or other agreement between co-owners of closely held firms provides insulation from subsequent claims for breach of fiduciary duty or fraud based on an alleged failure to disclose vital information concerning the firm’s financial condition or the existence of a third-party offer to purchase the…

Long Island Land Use and Zoning

Second Department Reverses Denial of Existing Use Application, Holds Landowner Has Prior Nonconforming Use in Property for Storage of Construction Equipment

By Kyle Gruder

January 11, 2021

In a recent decision, Matter of Labate v DeChance, the Second Department held that a landowner could continue to use his property to store construction equipment, despite a zoning ordinance prohibiting that type of use. By way of background, the petitioner (“Petitioner”) owns property located in Rocky Point, within the Township of Brookhaven (the “Town”), Suffolk County, New York (the “Property”). Prior to Petitioner’s ownership of the Property, it was “used to provide water…

New York Venture Hub

Strict Traffic Rules for New Crowdfunding Vehicles – Part Three of Exempt Offering Amendments Deeper Dive

By Alon Y. Kapen

January 10, 2021

You just raised $1 million in your crowdfunding offering under Title III/Regulation CF. That’s the good news. The bad news? You now have over a thousand shareholders on your cap table, making it unwieldy, an administrative nightmare and likely to impede future funding. It means a huge challenge seeking consents for such things as director elections, strategic decisions and later funding rounds. And later rounds in turn will become more difficult to achieve as the…

Tax Law for the Closely Held Business

The Federal Estate Tax in 2021: What Might We Expect? What Can We Do?

By Lou Vlahos

January 4, 2021

Happy New Year? Ask anyone outside the United States what comes to mind when they think about an American New Year’s celebration, and the odds are pretty good they will mention the ball drop in New York City’s Times Square. That’s all well and good, but let me ask you, does the Empire State have a New Year’s Possum Drop? How about a Buzzard Drop? Maybe a Geranium Drop? None of these, you say? Hmm.…

Long Island Land Use and Zoning

“Know thy enemy”: The Importance of Identifying Proper Defendants in Land Use Litigation

By Philip A. Butler

January 4, 2021

When commencing an action or proceeding challenging a land use approval, it is critical that the plaintiff/petitioner identify all parties having an interest in both the approval itself and the real property to which it pertains, and to consider which of those parties should be named. As in other areas of litigation, the potential penalty for failure to name a necessary and indispensable party is dismissal of the action without reaching the merits. This concept…

New York Business Divorce

The Injunction Remedy in Business Divorce Cases

By Franklin C. McRoberts

January 4, 2021

Business divorce clients often arrive in the throes of a crisis, complaining of co-owners siphoning, diverting, depleting, or denying access to company assets and resources for their own personal use or for the benefit of a competing entity at the expense of the business and the client. We usually hear some variation of the question, “How do we stop it?” More often than not, the answer is: “An injunction.” The Injunction Remedy An injunction is…

Tax Law for the Closely Held Business

State Taxation of Telecommuting Employees And Their Nonresident Employers

By Lou Vlahos

December 28, 2020

Mending Walls “Good fences make good neighbors,” or so Robert Frost’s neighbor from “beyond the hill” says to him when “on a day” they “meet to walk the line and set the wall between” them “once again.” The neighbor repeats this proverb in response both to Frost’s question regarding the purpose of the wall – “There where it is we do not need the wall,” Frost tells us– and to his observation that “something there…

Farrell Fritz, P.C.

Farrell Fritz, P.C. Blogs

Blog Authors

Commercial Division Recognizes Successor Liability as Separate Cause of Action, Not Just a Theory of Liability

Can a Partnership’s Payment to a Partner for Services Not Be Treated as Such for Purposes of Sec. 199A?

Non-Marital Child’s Legitimacy is Presumed for All Purposes of New York Law, Including Inheritance, When Parents Marry After the Child’s Birth

The Duty to Disclose Third-Party Offers Amidst Buy-Out Negotiations, Revisited

Second Department Reverses Denial of Existing Use Application, Holds Landowner Has Prior Nonconforming Use in Property for Storage of Construction Equipment

Strict Traffic Rules for New Crowdfunding Vehicles – Part Three of Exempt Offering Amendments Deeper Dive

The Federal Estate Tax in 2021: What Might We Expect? What Can We Do?

“Know thy enemy”: The Importance of Identifying Proper Defendants in Land Use Litigation

The Injunction Remedy in Business Divorce Cases

State Taxation of Telecommuting Employees And Their Nonresident Employers

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