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Category: Publications

Recent California Decisions Provide Guidance on the Use of Volunteers and Unpaid Interns

Thu 6 August 2026 Employment

In two recent California appellate decisions, courts addressed employment law issues involving volunteers and unpaid interns.  Both decisions are of interest to healthcare organizations.  Hospitals rely heavily on volunteers such as baby cuddlers in the NICU, patient ambassadors, story tellers, pet therapy teams and gift shop staff.  Similarly, interns are […]

Navigating the 2026 New York State Estate Tax: Planning with and for the New York and Federal Estate Tax Exemptions, the New York Cliff Tax, and Other Estate Planning Strategies

Mon 6 April 2026 Publications

As of Jan. 1, 2026, the New York State estate tax continues to present distinctive estate planning challenges attributable to differences between the New York and federal estate tax regimes. This article provides a comprehensive overview of the current New York estate tax framework, including a discussion and analysis of […]