The New York City Council recently added a new provision to the Administrative Code setting forth time deadlines and procedures that boards of apartment cooperatives must observe when considering applications for the transfers of apartments. The new requirements apply to applications submitted after July 28, 2026. Cooperatives’ boards and managing agents must familiarize themselves with and comply with these deadlines and requirements. The cooperative must have and provide “promptly upon request” an application form and list of requirements for every transfer, including documents, conditions, interviews and background checks. Conditions such as limits on financing, discretionary analysis of financial qualifications, bans… Read more
For contractors already dealing with tight schedules and slim margins, an ICE enforcement action is not just a legal matter, it can throw an entire project off track. Construction remains a top target for ICE. While the laws themselves have not changed, enforcement priorities have. Even if your company is not directly targeted, a raid aimed at undocumented workers on a shared jobsite can still affect your workforce and your timeline. Georgia’s E-Verify and I-9 Requirements Georgia contractors have additional compliance responsibilities that cannot be ignored: E-Verify is required for Georgia employers with more than 10 full-time employees, including contractors… Read more
On January 29, 2026, the Department of Labor (“DOL”) issued a Proposed Rule, Improving Transparency into Pharmacy Benefit Manager Fee Disclosure (the “Proposed Rule”), intended to provide transparency into PBM compensation arrangements. The Proposed Rule would require PBMs and affiliated brokers or consultants that provide services to self-insured group health plans subject to ERISA to disclose specific information about their compensation to plan fiduciaries. PBMs perform various functions on behalf of self-insured group health plans, such as establishing pharmacy networks, negotiating pharmacy reimbursement amounts, negotiating prescription drug rebates with manufacturers, and processing prescription drug claims. In connection with these services,… Read more
On January 22, 2026, the U.S. Equal Employment Opportunity Commission voted to rescind its “Enforcement Guidance on Harassment in the Workplace” (“Harassment Guidance”) adopted on April 29, 2024. HISTORY The Harassment Guidance was the EEOC’s attempt to clarify (for the first time since the 1990’s) the types of prohibited harassment against protected classes. The Harassment Guidance covered traditionally-recognized protected classifications such as race, religion, national origin, age, color, disability, and pregnancy, and also addressed gender identity and sex-based harassment and specifically incorporated the United States Supreme Court’s 2020 decision in Bostock v. Clayton County, Georgia, which prohibited employers from making hiring… Read more
The start of a new year is a natural time to take stock—of your priorities, your family, and the plans you have in place to protect what matters most. While estate planning is often viewed as something to “get to later,” the new year presents an ideal opportunity to review, update, or put foundational documents in place with intention and clarity. Even well-crafted estate plans benefit from regular check-ins. Life changes—marriages, divorces, births, deaths, career shifts, business growth, or relocations—can quietly render existing documents outdated or incomplete. A brief review now can help ensure your plan still reflects your goals… Read more
H-1B Cap Season Preview: What Employers Need to Know for FY 2027 The fiscal year (FY) 2027 H-1B cap lottery registration period is expected to open in early March 2026 and close in mid-March. After the registration window closes, U.S. Citizenship and Immigration Services (USCIS) will conduct the lottery and allocate H-1B numbers for qualifying specialty occupation positions. Each year, 85,000 H-1B numbers are available, including 20,000 reserved for individuals with a U.S. master’s degree or higher. Because demand continues to far exceed supply, USCIS uses a lottery system to determine which registrations may proceed to filing. This upcoming cap… Read more
In due recenti decisioni, la Corte d’Appello di New York ha stabilito che una società a responsabilità limitata (“LLC”) che non firma il proprio accordo operativo (Operating Agreement) non è vincolata dai termini di tale accordo; solo i suoi membri firmatari sono vincolati. Questa sentenza apre la porta a una dinamica indesiderata in cui i membri della LLC possono essere vincolati ai diritti e agli obblighi negoziati con cui intendevano governare la LLC, ma la LLC non lo è. The Operating Agremeent of an LLC è generalmente accettato come il documento fondamentale di qualsiasi LLC, che stabilisce le modalità di… Read more
Group health plan sponsors should calendar February 16, 2026, as the compliance deadline for updating the plan’s HIPAA Notice of Privacy Practices (“NPP”) to reflect the special rules that apply to substance use disorder (“SUD”) treatment records. Plan sponsors who previously made updates to the plan’s NPP, or other HIPAA compliance materials, to reflect the now vacated rules related to reproductive health information will also need to update those materials to remove those changes, if they have not already done so. NPP Updates for Substance Use Disorder Treatment Records February 16, 2026, is the deadline for HIPAA-covered group health plans… Read more
Holidays are a time for celebration, with employers often hosting annual holiday parties, catering office luncheons, or distributing end-of-year gifts and bonuses. However, these times of celebration can often become potential liabilities if employers are not careful. Office Parties Office holiday parties are often some of the most looked forward to events of the year by employees, but if organized incorrectly, they raise the most concerns for potential employer liability. Attendance Employers should state in writing, well in advance, that event attendance is voluntary to avoid potential wage and hour liability under the Fair Labor Standards Act (“FLSA”) or any… Read more
Effective: January 1, 2026 The IRS has released the 2026 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans. We recommend plan sponsors update their systems and formulas to include the limits that have been adjusted. We note that the IRS guidance increases the amount of compensation used to determine which high earner employees will be required to make catch-up contributions as Roth contributions during 2026. Specifically, this amount increased from $145,000 to $150,000 during 2025. This means employees who have more than $150,000 of FICA wages during 2025 will… Read more
