The New York City Council on Dec. 5, 2024, approved the third and final proposal of Mayor Eric Adams' City of Yes zoning initiative, the City of Yes for Housing Opportunity (COY HO). COY HO is a comprehensive set of changes...more
We have all heard the phrase location, location, location. In the context of gaming in Nevada, grandfathered locations refer to casinos or gaming establishments that have been allowed to continue operations under previous...more
The Georgia Court of Appeals has affirmed Georgia Power Company’s “grandfather” rights to provide electric service to a manufacturing/warehouse facility that had been expanded and renovated over the years, but not...more
The Fulton County Superior Court has reversed a decision of the Georgia Public Service Commission in a case addressing whether substantial renovations extinguish grandfather rights under the Georgia Territorial Act. The...more
Should an old cottage be upgraded to the current code by a new owner? When can a building component be “grandfathered?” Who should pay for the code upgrades following a property loss claim? These are common questions...more
Genus Continues to Sow Confusion and May Prompt Congressional Action - For a court case involving arcane, but important, regulatory issues, Genus Medical Technologies, LLC v. FDA, 994 F. 3d 631 (D.C. Cir. 2021), has...more
The United Kingdom (UK) Department for Environment, Food & Rural Affairs (DEFRA) has published a UK REACH: Grandfathered Registrations Notified Substances List. According to an item in the Health and Safety Executive’s (HSE)...more
The April 30 2021 deadline for UK based companies to grandfather their EU REACH registrations is fast approaching. Companies who have not yet started the grandfathering process should do so immediately or they will not be...more
On December 18, 2020, the Internal Revenue Service and Treasury Department issued final regulations under section 162(m) of the Internal Revenue Code, following proposed regulations issued in December 2019. The final...more
On August 18 the D.C. Circuit directed the Copyright Royalty Board (“CRB”) to reconsider what royalties are owed to artists by Music Choice for its streaming services, vacating the final determination of the Copyright Royalty...more
In perhaps a sign of the linguistic times, Appeals Court Justice James R. Milkey’s opinion in the case of Comstock v. Zoning Board of Appeals of Gloucester received more media coverage for certain racial history commentary...more
The Departments of Labor (DOL), Health and Human Services (HHS), and Treasury have issued a proposed rule for grandfathered group health plans under the Affordable Care Act (ACA). The proposed rule provides greater...more
The Georgia Public Service Commission (PSC) recently ruled in favor of Walton EMC in a dispute arising from a textile manufacturing plant that was transformed into a plant producing pet food. Georgia Power Company v. Walton...more
Internal Revenue Code Section 162(m) generally limits the amount of compensation to certain individuals (Covered Individuals) that a publicly traded company may deduct as a business expense. The Tax Cuts and Jobs Act (TCJA)...more
Section 162(m) of the Internal Revenue Code disallows a deduction by any publicly held corporation for applicable employee remuneration paid with respect to any covered employee to the extent that remuneration for the taxable...more
BANG! Yaphank, New York. In November 2019, after years of protracted ligation, Hunter Sports Shooting Grounds, Inc., (“HSSG”) the operator of the Suffolk County Skeet, Trap & Sporting Clays Range (“Range”), was dealt another...more
On December 16, 2019, the Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) released long-awaited proposed regulations under Section 162(m) of the Internal Revenue Code implementing changes...more
Legal pre-existing nonconforming uses (aka grandfathered uses) have a tenuous existence in New York. Although protected by vested property rights in the Constitution, many local zoning ordinances seek to eliminate these...more
We recognize that many of our clients sponsor ERISA welfare benefit plans and are currently undergoing their open enrollment process and issuing related participant communications. To assist our clients with that process, we...more
On September 17, 2019, the U.S. District Court for the District of Columbia ruled against the Centers for Medicare and Medicaid Services (“CMS”), vacating CMS’ 2018 Final OPPS Rule, which cut Medicare reimbursement rates for...more
Upgrading a pre-existing nonconforming use in New Jersey involves myriad issues, and resolving them is a bit like navigating between Scylla and Charybdis. Originally published in New Jersey Law Journal....more
The Tax Cuts and Jobs Act of 2017 (“TCJA”) did away with the long-standing provision allowing for deductions of alimony payments by the payor. Specifically, the TCJA adopted the prior definition of “alimony and separate...more
The Departments of Labor, Treasury, and Health and Human Services have issued a joint request for information on grandfathered health plans and grandfathered group insurance coverage. Grandfathered plans are group health...more
In the four months since the Massachusetts Noncompetition Agreement Act became effective, employers have learned the hard way that implementing the new rules is a lot harder than it seems....more
Under new Section 4960 ("Section 4960") of the Internal Revenue Code of 1986, as amended ("IRC") that was adopted as part of the Tax Cuts and Jobs Act of 2017 (Tax Act), an excise tax under IRC Section 11 (currently 21...more