Client Memos

On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the “Act”). In addition to extending various income tax provisions, the Act makes important changes to federal estate, generation-skipping transfer and gift taxes. ...

The Board of Regents has amended several Commissioner of Education Regulations relating to the provision of special education services. The amendments, which take effect on December 8, 2010, are aimed at providing mandate relief and more flexibility for Committees on Special Education (CSE) and Committees...

We are writing to make you aware of recently enacted legislation, the Dignity for All Students Act (“DASA” or the “Act”), which bans harassment and discrimination against students in public schools and directs that school districts take certain measures to create a safe and civil...

  KEEPING YOU INFORMED… We are writing to make you aware of guidance recently issued by the New York State Education Department (“the Department”) regarding student registration. Pursuant to the Department’s Student Registration Guidance dated August 30, 2010, school districts may not deny resident students a free...

We are writing to provide an update about Chapter 45 of the Laws of 2010, which established the "55125" early retirement incentive ("the Incentive") for members of the New York State Teachers' Retirement System ("TRS") and the New York State and Local Employees' Retirement System...

  KEEPING YOU INFORMED… We are writing to advise you about recent developments in the anti-trust litigation filed by the New York State Attorney General’s Office, on behalf of all New York State public entities, against Intel Corporation with regard to the sale of “x86 CPU” microprocessors....