Section 230 of the U.S. Code has suddenly become one of the government’s hottest topics, thanks in part to a recently released Executive Order penned by President Trump. As of the date of this article, there is pending legislation, a newly-released Department of Justice report, and at least one Senatorial request for the Federal Communications Commission to review and redefine the text of 47 U.S.C. § 230. Section 230 of the Communications Decency Act protects online platforms from liability for third-party content, as well as their ability to moderate the content posted by others…

When working on an estate plan, most of the focus is on “stuff.” It is easy to make a list of financial assets, heirlooms, real estate and other physical items acquired, and put together how you want to dispose of those items in a will or in a trust. One important thing not to overlook is your ultimate last wishes concerning your funeral and the disposal of your body.

In New York, Public Health Law §4201 covers the disposition of remains, which includes who has the right to collect your body and handle funeral arrangements.

Appointment of an Agent by a Writing

First priority is given to an agent designated in “a written instrument,” and Public Health Law…

In a previous article, we laid out initial financial assistance available for small businesses in New York affected by the COVID-19 pandemic. As of April 23, the U.S. Congress has passed H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act, which allocates additional funding for two key programs providing critical financing for small businesses during the COVID-19 pandemic. The President is expected to sign the Act today.

SBA-BASED ASSISTANCE

Funding previously provided under the Coronavirus Preparedness and Response Supplemental Appropriations Act and under the Coronavirus Aid Relief, and Economic Security (“CARES”) Act (H.R. 748) quickly ran out. …

As COVID-19 spread across the globe, most museums were forced to close their doors to the public to comply with “stay at home” orders and social distancing requirements. Like many other businesses, museums are cutting pay and furloughing workers in an effort to deal with the financial hardships caused by the pandemic. Others have taken more drastic measures, such as the Museum of Contemporary Art in Los Angeles, California, which laid off all of its part-time staffers in March.

One action museums may be contemplating to ease their financial burden is the deaccession of artwork. Deaccession is the industry procedure to remove an object from an institution’s collection and sell it to raise funds. …

The Internal Revenue Service (IRS), has extended more deadlines to allow additional relief to taxpayers who have income tax returns due, or other filing and/or payment requirements that fall after April 1st and before July 15th. On April 9, 2020, the IRS issued Notice 2020-23 to amplify and supplement the prior filing and payment extensions.

The following taxpayers, who were supposed to file either after April 1st and before July 15th, now have a July 15th income tax filing and payment deadline:

• Corporate and partnership income tax returns…

In a previous article we discussed various financial assistance programs available to small businesses in New York City due to the COVID-19 pandemic. This article focuses on the financial assistance programs available to not-for-profit organizations in New York City as a result of the pandemic.

FEDERAL ASSISTANCE

The Coronavirus Preparedness and Response Supplemental Appropriations (CARES) Act, which was signed by the President on March 6, 2020, expanded access to federal loans and grants through the U.S. Small Business Administration (SBA). …

As the US battles the COVID-19 pandemic, there are numerous stories from both the famous to everyday people, who had family members placed into medically-induced comas and put on ventilators to survive. However, once someone is unable to communicate with their doctors about treatments and make decisions about their health care, who decides and consents to treatment? As a patient, how do you have a say in your medical care when you do not have the ability to express your intent?

In New York, there are two options for determining who can make health care choices on your behalf: a designated Health Care Proxy or a Health Care Surrogate. …

As the COVID-19 global health crisis impacts U.S. businesses in all industries and Americans in their daily lives, states have reacted quickly to manage the health and economic effects of the pandemic.

As of this article’s publication date, the New York Executive Branch has taken a number of initiatives over the past couple of weeks which may significantly affect your legal rights. Below is a description of some of the major steps taken by the NY Governor’s office.

New York Governor Cuomo’s “New York State on PAUSE” Executive Order

Effective at 8 pm on Sunday, March 22, 2020, all non-essential businesses statewide should have closed all in-office personnel functions. See Gov. Cuomo’s Exec. Orders 202.6 and 202.7….

[Updated: March 30, 2020]

With the World Health Organization declaring COVID-19 a pandemic on March 11, 2020, the impact on our communities and our businesses here in New York and across the United States is likely to be immense and profound.

As of this article’s publication date, a number of options are available to small businesses to seek financing during this incredibly difficult economic period.

NEW YORK CITY ASSISTANCE

On March 8, 2020, Mayor Bill de Blasio announced that the City of New York will provide relief for small businesses that are able to demonstrate that their lost revenue is related to the COVID-19 pandemic….

[Updated: April 2, 2020]

As the COVID-19 pandemic continues to impact the regular lives of U.S. citizens and New Yorkers, it also has a significant impact on the 2020 tax season as well. Both the U.S. federal government and New York State Department of Taxation and Finance are making important adjustments to ease taxpayers’ burden.

Federal Income Tax Returns – The April 15th filing date is extended to July 15th

Due to the President’s emergency declaration issued on March 13, 2020, the Secretary of the Treasury was given the authority to postpone the time for performing certain acts under the tax code. On March 21, 2020, the U.S. Treasury Department and Internal Revenue Service (I.R.S.) issued Notice 2020-18, which changed the tax payment and filing deadline for taxpayers who have an April 15th income tax return date normally and extended it to July 15th. This change is for individuals, corporations, estates, trusts, partnerships…