NY Daily Record Since 1908

For the past decade, immigration law has been evolving to address the unique role that domestic violence may play in relationships between Americans and foreigners, where the noncitizen’s desire to stay in the United States legally often overcomes the need ...

The quality of the customer service your company provides will have an effect on the net profit of your business. Even with the best intentions, many companies only give lip service to this very critical area. It is necessary that ...

For any real estate transaction to proceed smoothly from beginning to end, there are many tasks that need to be performed efficiently by different parties. This is a fact readily accepted and understood by those of us in the business. ...

If your firm purchases your computer equipment without your input and from unlimited funds, ignore this column. If you participate in the equipment selection, have a limited funding allocation or pay for your computers yourself, this column is for you. ...

The U.S. Tax Court case of Estate of Noble v. Commissioner, T.C. Memo 2005-2, could have major estate tax ramifications on how privately held securities are valued for estate tax purposes. Let’s take a look at the court case, the ...

Two degrees of the crimes of Criminal Contempt are set forth in the Penal Law. In addition, the Judiciary Law also provides for contempt, both civil and criminal. Both types of Judiciary Law adjudications may result in a fine or ...

Unless you were recently out of the country, you have likely heard the scuttlebutt about the U.S. Supreme Court’s Jan. 12 decision concerning the Federal Sentencing Guidelines (guidelines). In United States v. Booker,1 the Supreme Court held, among other things, ...

There are several risks universally associated with investments in fixed-income securities. Some of these risks include default risk, liquidity risk, reinvestment risk and interest rate risk. For U.S. Treasury securities, however, the market considers these fixed-income securities to be free ...

Deciding when to buy a stock is often easier than determining when to sell. If you’re reviewing your portfolio, you should analyze the reasons for selling a stock. Don’t let yourself be overly influenced by tax considerations. One technique for ...

The term “outsourcing” conjures images of American jobs being replaced with overseas counterparts working at a fraction of the price. But in a competitive marketplace, any size law firm can benefit from “outsourcing” certain tasks – such as filing incorporations ...

A few weeks ago I began my exploration of Bluetooth, the low power wireless protocol designed for connecting a computer together with its peripherals at a maximum distance of about 30 feet. Bluetooth will eventually be able to connect printers ...

The privacy rules under the Health Insurance Portability and Accountability Act of 1996 (HIPAA) have prompted estate planning attorneys to modify their health care proxies and/or to create new documents so as to allow a third party designated by their ...