Shows
State Tax Talks with Joe TantilloTax Considerations When Selling Your Business (Part 2): Transaction Process & Due DiligenceJoe, Chris Doyle, Dan Kelly, and Bill Turkovich continue their discussion of tax considerations related to the sale of a business. In this episode, the panel discusses the approach to a transaction’s Due Diligence process and the multistate tax issues that can impact a deal. The group talks about how unknown state-tax exposure can complicate a transaction and how to plan ahead.
2025-12-1632 minState Tax Talks with Joe TantilloTax Considerations When Selling Your Business (Part 1): Value & StructureJoe is joined by Chris Doyle, Dan Kelly, and Bill Turkovich to discuss common state and federal tax considerations for selling your business. The group discusses key issues in the minds of buyers and sellers when approaching a transaction, and they talk about common tax consequences related to entity selection and deal structure. Finally, the group provides a high-level analysis of F-Reorganizations and their impact on a transaction.
2025-11-1828 minState Tax Talks with Joe TantilloPartnerships & Nonresident Partners (Part 3): Special Sourcing RulesJoe, Tim Noonan, and Andrew Wright bring their discussion of partnership tax issues to a close. The group discusses New York’s sourcing rules for partnership income from the sale of various intangible assets and New York’s special rules for sourcing gain from a deemed asset sale.
2025-09-1619 minState Tax Talks with Joe TantilloPartnerships & Nonresident Partners (Part 2): Sourcing Ordinary IncomeJoe, Tim Noonan, and Andrew Wright continue discussing various tax issues related to Partnerships and Nonresident Partners. In this episode, the panel dives deep into New York’s sourcing rules for ordinary income, including an analysis of the rules used to calculate a partnership’s New York business allocation percentage.
2025-08-1928 minState Tax Talks with Joe TantilloPartnerships & Nonresident Partners (Part 1): Nexus & PTETJoe is joined by Tim Noonan and Andrew Wright to discuss hot button issues related to state-taxation of partnerships and, more significantly, nonresident partners. The panel discusses the increase in audit activity related to various partnership issues and provides a high-level analysis of basic nexus considerations for partnerships. Finally, the panel discusses issues related to the Pass-Through Entity Tax.
2025-07-1519 minState Tax Talks with Joe TantilloSales Tax Rules for Contractors (Part 2): Record Keeping & Exemption CertificatesJoe, Josh Lawrence, and Joe Endres continue their conversation around the sales tax issues faced by developers and contractors. In this episode, they focus on the importance of diligent record keeping, including the issuance of capital improvement certificates using the proper chain of command. The panel notes the impact of record-keeping on audit preparation.
2025-05-1916 min
Jonathan On MoneyEpisode 107: Taking Out Credit Card Debt To Pay For A WeddingJoin Jonathan I. Shenkman, President and Chief Investment Officer of ParkBridge Wealth Management this week as he discusses a variety of timely investing and financial planning topics, including: 1. Talking points: Taking out credit card debt to pay for a wedding. 2. This week’s quote is discusses how to measure real wealth. 3. What's the difference between an investment banker and what you do? 4. How do I convince a family member who is living paycheck to paycheck, but spends money like a drunken sailor, to be more sensible w...
2025-05-0722 minJonathan On MoneyEpisode 106: IN FOCUS: Over-Looked Estate Planning Tips to Consider for 2025 with Brian Balduzzi and Lisa Presser (Faegre Drinker)Join Jonathan I. Shenkman, President & CIO of ParkBridge Wealth Management, as he goes “IN FOCUS” to explore more advanced wealth planning topics. This week, we will go IN FOCUS where we cover more advanced wealth planning topics. Today, we are joined by Brian Balduzzi and Lisa Presser both from the law firm Faegre Drinker Biddle & Reath based in Philadelphia and Princeton, NJ . Brian and Lisa will be discussing “5 Over-Looked Estate Planning Tips to Consider for 2025.” Given the potential sunset of the Tax Cuts and Jobs Act or a repeal of...
2025-04-3032 minState Tax Talks with Joe TantilloSales Tax Rules for Contractors (Part 1): Capital ImprovementsJoe is joined by Hodgson Russ attorneys Joseph Endres and Joshua Lawrence to discuss common sales tax issues faced by Contractors & Construction companies. The panel dives into New York’s rules for capital improvements, including the nuances that can turn a real property project from a nontaxable capital improvement into a taxable construction. The panel also highlights some other common issues and areas of tax concern for those working in the real estate development space.
2025-04-1525 minState Tax Talks with Joe TantilloSoftware & Sales Tax (Part 3): Auditing Sales of Software as a ServiceIn the final part of our trilogy on taxing sales of software, Joe, Craig Reilly, and Joseph Endres dig into the details of how New York audits companies that sell software. The panel breaks down common audit areas, good record keeping, and use tax concerns. The panel concludes by analyzing software as a service and the taxation of digital products in the Metaverse Era.
2025-02-1821 minState Tax Talks with Joe TantilloSoftware & Sales Tax (Part 2): Multistate Taxability, Sourcing, & Primary FunctionJoe, Craig Reilly, and Joseph Endres continue their conversation on common sales tax issues faced by software vendors, including the intricate web of multistate rules on taxability and sourcing. The panel also dives in to the question of defining the primary function of a service and how the primary function analysis weighs more heavily on vendors of software, given how many states tax (or don’t tax) sales of SaaS.
2025-01-2127 min
The Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisHiring Challenges for New Semiconductor FabsThanks to the CHIPS Act and other global pressures, there is a surge of new semiconductor fabrication plants popping up across the United States. While that’s encouraging news for the industry, it also presents some challenges for human resources departments. Aside from simply filling the available jobs, teams are also faced with numerous other challenges once the hiring bonanza at a new facility begins.
Nathaniel and Elizabeth are joined by Andy Drilling, a senior associate at Hodgson Russ LLP who focuses on labor and employment law. Andy outlines some of the obstacles human resources teams face wh...
2024-12-1846 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisHiring Challenges for New Semiconductor FabsThanks to the CHIPS Act and other global pressures, there is a surge of new semiconductor fabrication plants popping up across the United States. While that’s encouraging news for the industry, it also presents some challenges for human resources departments. Aside from simply filling the available jobs, teams are also faced with numerous other challenges once the hiring bonanza at a new facility begins.
Nathaniel and Elizabeth are joined by Andy Drilling, a senior associate at Hodgson Russ LLP who focuses on labor and employment law. Andy outlines some of the obstacles human resources teams face wh...
2024-12-1846 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisImplementing a Trade Secret PolicyRegardless of the type of business or industry, employers understand that employees may encounter confidential information that should be handled carefully. That is especially true when trade secrets are involved, in which case, protecting sensitive and confidential information is of paramount importance.
It’s easy to label something as confidential, but in order to successfully uphold that designation, employers must have a strong policy in place. Nathaniel and Elizabeth are joined by Luisa Bostick, a labor and employment attorney and partner at Hodgson Russ LLP. She discusses some of the best practices toward implementing a str...
2024-12-1125 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisImplementing a Trade Secret PolicyRegardless of the type of business or industry, employers understand that employees may encounter confidential information that should be handled carefully. That is especially true when trade secrets are involved, in which case, protecting sensitive and confidential information is of paramount importance.
It’s easy to label something as confidential, but in order to successfully uphold that designation, employers must have a strong policy in place. Nathaniel and Elizabeth are joined by Luisa Bostick, a labor and employment attorney and partner at Hodgson Russ LLP. She discusses some of the best practices toward implementing a str...
2024-12-1125 minState Tax Talks with Joe TantilloSoftware & Sales Tax (Part 1): Common Issues for Software VendorsJoe is joined by Hodgson Russ Partners Joseph Endres & Craig Reilly to discuss the nuances of selling software in the modern era. The evolution of software as a service (“SaaS”) has complicated the multistate tax rules for those selling and buying SaaS. The panel breaks down some of the high-level issues that SaaS vendors face when navigating their tax obligations across the U.S.
2024-11-1919 minState Tax Talks with Joe TantilloCommon Tax Residency Traps (Part 2)Joe, Mark Klein, and Andrew Wright continue their discussion about common tax residency errors, and the panel delves into topics that frequently create unnecessary difficulty in New York State audits. Everything from “country club advice” to errors in the tax return, this episode is a must listen for anyone considering making a move out of state.
2024-09-1736 minState Tax Talks with Joe TantilloCommon Tax Residency Traps (Part 1)Joe is joined by Mark Klein and Andrew Wright to discuss some of the most common errors in the world of tax residency. The panel discussed misconceptions related to changing your residency, such as misunderstanding surrounding the six months and a day test and failing to move near and dear items to your new home. These common mistakes can derail and otherwise carefully planned move for taxpayers who are not careful.
2024-07-3130 minState Tax Talks with Joe TantilloCalifornia Tax Residency Rules (Part 2): Temporary/Transitory Purpose & Closest ConnectionsJoe and Dan continue their discussion on California’s tax residency rules, and they delve into the complexity and ambiguity of California’s temporary/transitory purpose test. They highlight the unique rules associated with the test, and they discuss how California leans on the objective factors in its “closest connections test” when the temporary/transitory analysis doesn’t result in a firm domicile determination.
2024-06-1816 minState Tax Talks with Joe TantilloCalifornia Tax Residency Rules (Part 1): DomicileIn this episode of State Tax Talks, Joe brings in California tax professional and Hodgson Russ Partner, Daniel Kelly for a nuts and bolts overview of California’s rules on changing your residency for tax purposes. The two start at the top with a discussion on California’s law surrounding domicile as well as a few safe harbor provisions included in the California tax law. California, much like New York, utilizes a complex analysis for making a determination as to whether someone has successfully abandoned their California residency. Dan and Joe look to peel back the layers of the prim...
2024-05-2125 minJonathan On MoneyEpisode 55: IN FOCUS: “Hot Topics in NYS/NYC Residency and Personal Income Taxes”Join Jonathan I. Shenkman, President & CIO of ParkBridge Wealth Management, as he goes “IN FOCUS” to explore more advanced wealth planning topics. Today, we will discuss “Hot Topics in NYS/NYC Residency and Personal Income Taxes” featuring Timothy P. Noonan, Partner - Tax Residency Practice Leader, Hodgson Russ LLP based in Buffalo and New York City. This week’s episode show will provide an update on New York’s continued and aggressive residency audit program. Topics will include: An analysis of major issues in New York’s post Covid residency audits, an update on the...
2024-05-0830 minState Tax Talks with Joe TantilloMoving Abroad: Challenges & The 548-Day RuleChanging your domicile can be a challenge. Changing your domicile to a foreign country is an even bigger challenge. Joe is joined by Tim Noonan and Diana Mathis for an in-depth discussion of the rules governing changes of residency out of New York to a foreign country. The panel also discusses the 548-Day Rule safe harbor within the New York tax law, which allows people to escape taxation as a resident if they spend enough time abroad and meet other requirements.
2024-04-1647 minState Tax Talks with Joe TantilloPass-Through Entity Tax 101 (Part 2): Income, Credits, and Add-backsIn part two of our pass-through entity tax discussion, Joe, Liz, and Chris discuss the nuts and bolts of calculating PTET income for partnerships and S-corporations. The panel also discusses the complexities surrounding the credit and the addback of taxes paid at the individual level in New York. The panel also dives into some of the nuances of the New York City pass-through entity tax as well as some frequently asked questions that arise in the world of PTET.
2024-03-1931 minState Tax Talks with Joe TantilloPass-Through Entity Tax 101 (Part 1): History, Purpose, & Making the ElectionJoe is joined by Hodgson Russ partners Liz Pascal and Chris Doyle to discuss the nuts and bolts of the pass-through entity tax. The panel begins its discussion with an overview of what exactly a pass-through entity tax is, and how it’s tied to the Tax Cuts and Jobs Act of 2017. The panel also discusses some of the basics of making the PTET election, including who can make the election and when the deadline is in New York State.
2024-02-2022 minState Tax Talks with Joe TantilloThe Zelinsky Case – Tax Department Wins Round 1The administrative law judge in the Zelinsky case issued a determination in favor of the tax department. Andrew Wright and Brandon Bourg join Joe Tantillo to discuss the analysis in the determination and break down what this means for the case moving forward. For now, the convenience rule remains good law, but will the analysis hold on appeal? Tune in to hear our thoughts.
2024-01-1639 minState Tax Talks with Joe TantilloStupid Sales Tax RulesHave you ever really looked into some of the distinctions between what makes an item taxable or nontaxable in New York? Well, we have, and some of the rules are just plain outrageous. Joe is joined by Mark Klein, Joe Endres, and Josh Lawrence to discuss some of New York State’s silliest sales tax rules. You’ll be shocked at how the tiniest difference can result in a hefty sales tax bill. The panel shares stories about some of the niche sales tax issues that have come up on audit.
2023-12-1947 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisAnother Option to Protect Spares: Design Patents for Consumable PartsThe spares business is an essential revenue stream for semiconductor capital equipment manufacturers. While these components typically are not easy to protect with a utility patent application, many of them are ideal for design patent protection. Nathaniel Lucek and Elizabeth Morris were joined by Charles Rauch, head of the design patent practice at Hodgson Russ LLP, to talk about the benefits of design patent protection. Charlie explained how design patents can be used to protect components like graphite shields or end effector components. Charlie also explained how design patents are enforced against third party manufacturers.
2023-11-3041 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisAnother Option to Protect Spares: Design Patents for Consumable PartsThe spares business is an essential revenue stream for semiconductor capital equipment manufacturers. While these components typically are not easy to protect with a utility patent application, many of them are ideal for design patent protection. Nathaniel Lucek and Elizabeth Morris were joined by Charles Rauch, head of the design patent practice at Hodgson Russ LLP, to talk about the benefits of design patent protection. Charlie explained how design patents can be used to protect components like graphite shields or end effector components. Charlie also explained how design patents are enforced against third party manufacturers.
2023-11-3041 minState Tax Talks with Joe TantilloNew York State Brownfield Program (Part 2): Tax CreditsJoe continues his conversation with Hodgson Russ partners Michael Hecker and Joseph Endres, as the trio discusses the dynamic Brownfield Program. The conversation shifts to the sizeable tax credits available to developers looking to take advantage of the Brownfield Program. Joe Endres highlights how these credits are calculated, claimed, and what scrutiny the tax department may use when reviewing Brownfield credit claims.
2023-11-2128 min
Thought Leaders in Law and BusinessWill noncompete agreements be banned in 2024?In this episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals, Jodyann Galvin, a partner with the law firm, discusses the Federal Trade Commission’s (FTC) proposed rule to ban certain types of noncompete agreements across the nation and the likelihood it will become law in 2024. “One in five employees has either a current noncompete obligation or has had one in the past, and many employees don't really understand what the contours of that obligation are,” Galvin said. “What the FTC concluded was noncompetes generally are bad for business...
2023-11-1523 minThought Leaders in Law and BusinessAccounting firms: How to defend against audit malpractice lawsuitsAs experienced litigators who defend accounting firms against allegations of audit malpractice, Hodgson Russ Partners Erin Teske and Mark Harmon have gained firsthand knowledge worth sharing. “The public often has an unrealistic idea of the role auditors perform … They (accounting firms) have insurance and may be viewed as having deep pockets,” Teske said. For those reasons, she believes they can be easy targets for lawsuits.In this episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals, Teske and Harmon share auditing best practices and how accounting firms c...
2023-11-0121 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisArtificial Intelligence at Work: How Policies Can Save Your IPApplications for artificial intelligence at work seem boundless. AI could even write this episode summary (it didn’t, but maybe it should have). However, using AI carries risks to intellectual property protection, confidentiality, and bias. Look no further than the chip manufacturer that shared confidential information with ChatGPT to find a fix. On this episode, Nathaniel Lucek and Elizabeth Morris spoke with Hodgson Russ LLP attorney Rosellen Marohn about these risks and policies that companies can use to avoid problems. It’s probably no surprise that a single AI policy can’t be used for all parts of a busine...
2023-10-2342 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisArtificial Intelligence at Work: How Policies Can Save Your IPApplications for artificial intelligence at work seem boundless. AI could even write this episode summary (it didn’t, but maybe it should have). However, using AI carries risks to intellectual property protection, confidentiality, and bias. Look no further than the chip manufacturer that shared confidential information with ChatGPT to find a fix. On this episode, Nathaniel Lucek and Elizabeth Morris spoke with Hodgson Russ LLP attorney Rosellen Marohn about these risks and policies that companies can use to avoid problems. It’s probably no surprise that a single AI policy can’t be used for all parts of a busine...
2023-10-2342 minThought Leaders in Law and BusinessPost-pandemic unionization trends — and how to navigate a union organizing campaignStarbucks, Amazon, Chipotle, Trader Joe’s and other household names have been in the news lately for their union organization campaigns, a post-pandemic trend that likely won’t change anytime soon, according to Elizabeth McPhail, partner with Hodgson Russ. She said some of these unionization efforts are a “product of the social justice movements” and they’re changing labor union organizing. In the latest episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals, Buffalo Business First Publisher John Tebeau interviews McPhail and her colleague Asia Evans, associate and member of t...
2023-10-1824 minState Tax Talks with Joe TantilloNew York State Brownfield Program (Part 1): Cleanup & ComplianceJoe is joined by Hodgson Russ LLP partners Michael Hecker and Joseph Endres to discuss the ins and outs of New York State’s Brownfield Program. Federal and State Brownfield Cleanup Programs (BCPs) present unique opportunities for revival of contaminated properties in economically blighted communities and turning barriers to development into productive commercial or industrial sites. These programs also serve as one of the tools that may be used alongside a wide array of other economic development programs to leverage dollars and investment for various types of redevelopments, while providing essential protections against long-term risk. Brownfield projects require a st...
2023-10-1730 minThought Leaders in Law and BusinessInsider view on how the Supreme Court works these days: Q&A with Hodgson Russ General CounselLike most institutions, the U.S. Supreme Court is evolving, and the decisions being made these days have gained a lot of attention among business leaders and the public. Recently it has reinstated voting maps, struck down pandemic measures and reinstated relaxed environmental rules. In addition, the Supreme Court’s majority appears to have eliminated “irreparable harm” from the stay analysis, and instead it’s simply staying decisions the majority does not like. In this episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals, Buffalo Business First Publisher John Tebea...
2023-10-0422 minThought Leaders in Law and BusinessLegal challenges for cannabis industry continueAs a partner who leads the cannabis and hemp group at law firm Hodgson Russ LLP, Patrick Hines is often approached at cocktail parties with questions about all the cannabis shops popping up. There’s a widespread belief they must be legal or they’d be shut down. However, that’s not necessarily true, he says. Hines dives into this hot topic with Buffalo Business First Publisher John Tebeau, in the latest episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals. “They don't want to put people in jail for...
2023-09-2016 minState Tax Talks with Joe TantilloAllocation & Apportionment (Part 3): Business IncomeIn the final part of our allocation and apportionment series, Joe, Chris, and Andrew discuss the nuts and bolts of apportioning business income. The apportionment and allocation of business income often varies based on the type of business entity, which can create confusion for business owners. The panel tries to simplify this process by taking a look at New York’s rules for corporate and partnership apportionment.
2023-09-1919 minThought Leaders in Law and BusinessExpert weighs in on key cannabis litigation to watch and the future of the industryCannabis is a hot topic across the nation as states continue to roll out the regulatory landscape for recreational programs. The litigation going on in New York will likely impact the entire cannabis industry, according to Patrick Hines, partner and leader of the cannabis and hemp group at Hodgson Russ LLP. So far, the licensing process has been complicated with many starts and stops. In this episode of the Thought Leaders in Law and Business podcast, presented by Hodgson Russ and The Business Journals, Buffalo Business First Publisher John Tebeau interviews Hines on where cannabis stands in N...
2023-09-0620 min
Cyber Sip“‘California Emissions’: Is the CCPA a Bellwether for the Rest of Us?,” With Michelle MerolaWelcome to Barclay Damon Live: Cyber Sip™ episode 42, “‘California Emissions’: Is the CCPA a Bellwether for the Rest of Us?” Michelle Merola, leader of Hodgson Russ’s Cybersecurity & Privacy Practice, returns to talk with host Kevin Szczepanski about the changing landscape of privacy laws and specifically how California leads
the way with its recently revised California Consumer Privacy Act (CCPA). Kevin and Michelle review the changes, which make the law even more consumer friendly, and touch on how other states across the country may follow suit (or not). Topics include the new regulatory agency the state has established as well as how...
2023-08-2324 minThought Leaders in Law and BusinessFrom free speech to copyrighted images, here are some prominent court cases businesses need to know aboutWith prominent court cases constantly in the news, it can be tricky to interpret how major court decisions involving the First Amendment impact businesses, individuals and the community. Aaron Saykin, partner, media and First Amendment practice leader at Hodgson Russ LLP, dives into this hot topic with Buffalo Business First Publisher John Tebeau, in the latest episode of the Thought Leaders in Law and Business podcast. In part 1 of this conversation, when these two were together for the podcast’s premiere episode, they tackled Section 230 of the Communications Decency Act, one of the most frequently cited and co...
2023-08-2319 minState Tax Talks with Joe TantilloAllocation & Apportionment (Part 2): Wage AllocationJoe, Chris, and Drew continue their series on allocation and apportionment. In this episode, the panel breaks down the nuts and bolts of nonresident wage allocation, and the impacts of telecommuting on the workday allocation fraction. The trio also discuss the difference between allocating salary and bonus income.
2023-08-1525 minThought Leaders in Law and BusinessThe latest on the Section 230 debate — and what it might mean for businessesSection 230 of the Communications Decency Act is one of the most frequently cited and complained about statutes in Washington, D.C., from both parties, according to Aaron Saykin, partner, media and First Amendment practice leader at Hodgson Russ LLP.The law was enacted in the 1990s and it shields online platforms — like Google, Yelp, Twitter, Facebook — from legal liability for posts published by their users. “This was the advent of the internet,” Saykin said. “I think forward looking members of Congress said, ‘We don’t want to cripple this new platform —this new level of innovation — with defamation suits.’...
2023-08-0919 minThought Leaders in Law and BusinessIntroducing a new podcast: Thought Leaders in Law and BusinessStarting this August, Hodgson Russ and The Business Journals are teaming up to launch a new podcast miniseries, called Thought Leaders in Law and Business. Hosted by John Tebeau, publisher of Buffalo Business First, the show will examine our nation’s pressing issues and how they affect our communities, from the financial health of banking institutions to the legalization of marijuana and state residency taxes. This podcast does not provide legal advice.
2023-08-0200 minState Tax Talks with Joe TantilloSALT Minds: An Interview with Professor Edward ZelinskyJoe is joined by esteemed legal scholar, Professor Edward Zelinsky of the Benjamin N. Cardozo School of Law, and Hodgson Russ colleagues Elizabeth Pascal and Timothy Noonan to discuss Professor Zelinsky’s ongoing legal battle against New York State’s Convenience of the Employer Rule. Professor Zelinsky shares stories about his original convenience rule court case and provides insight into how his legal theory evolved for his newest court case in opposition of the convenience rule.
2023-07-1854 minCyber Sip“Does Anybody Really Care About Privacy?,” With Michelle MerolaIt’s episode 40 of Barclay Damon Live: Cyber Sip™. Host Kevin Szczepanski is joined for the first time by Michelle Merola of Hodgson Russ, where she is a partner and leader of the law firm’s Cybersecurity & Privacy Practice. Kevin and Michelle start off by defining “privacy” as it’s currently conceived, which includes the right to protect your personal information and data. They then delve into the difference between cybersecurity and privacy and the recent paradigm shift from a focus on security to privacy. Listen in for more on developing privacy laws and how they may affect businesses across the cou
2023-07-1226 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisTrade Secrets Theft and Your Dirty LaundryTrade secrets represent an astronomical amount of the intellectual property in the semiconductor industry. But how do you protect these trade secrets and keep them safe? And what happens when you detect that your trade secrets may not be secure? Nathaniel Lucek and Elizabeth Morris are joined by Melissa Subjeck and Lura Bechtel from Hodgson Russ LLP to discuss trade secret protection and options to detect theft. They also explain what happens during an investigation for trade secret theft – including examples of the dirty laundry that can come out during an investigation.
2023-07-0632 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisTrade Secrets Theft and Your Dirty LaundryTrade secrets represent an astronomical amount of the intellectual property in the semiconductor industry. But how do you protect these trade secrets and keep them safe? And what happens when you detect that your trade secrets may not be secure? Nathaniel Lucek and Elizabeth Morris are joined by Melissa Subjeck and Lura Bechtel from Hodgson Russ LLP to discuss trade secret protection and options to detect theft. They also explain what happens during an investigation for trade secret theft – including examples of the dirty laundry that can come out during an investigation.
2023-07-0632 minState Tax Talks with Joe TantilloAllocation & Apportionment (Part 1): The BasicsJoe is joined by Hodgson Russ Attorneys Andrew Wright and Chris Doyle to begin his series on nonresident allocation and apportionment. The group dives into the very basics of the topic, and answers the all-important question of what distinguishes allocation from apportionment.
2023-06-2016 minState Tax Talks with Joe TantilloIntroduction to Sales Tax (Part 3): AuditsOur introduction to sales tax series comes to a close with an in depth discussion on the audit process. Have you ever wondered what happens in a New York State sales tax audit? Joe Tantillo and Joe Endres break down the ins and outs of the audit process. They discuss the rights of the taxpayer, audit procedure, and potential outcomes.
2023-05-1623 minState Tax Talks with Joe TantilloIntroduction To Sales Tax (Part 2): If I Sell It, Will They Tax?The two Joes continue their sales tax discussion by venturing into the topic of taxability. They discuss the basics of the taxation of sales of tangible personal property versus sales of services. And Joe Endres poses some interesting hypotheticals about the applicability of the New York State sales tax.
2023-04-1822 minState Tax Talks with Joe TantilloTax Provisions of Interest in the Proposed 2023-2024 New York State Budget BillJoe sits down with SALT attorneys Chris Doyle and Mario Caito to discuss some highlights from the New York State Legislature’s proposed Revenue portions of the State’s 2023-24 Budget (Assembly Bill 3009/Senate Bill 4009)(the “Budget”). The group also highlights some of the proposed tax rate increases and wealth tax proposals that have been floated by state legislators.
2023-04-0737 minState Tax Talks with Joe TantilloIntroduction To Sales Tax (Part 1): NexusJoe is joined by sales tax expert and SALT attorney, Joe Endres, for the first part of our Introduction to Sales Tax Series. The pair discuss one of the most important issues in the world of sales tax: nexus. Often a threshold issue for companies trying to determine the taxability of their sales, nexus is the connection between a seller and a state that requires the seller to register then collect and remit sales tax in the state. Whether a seller has nexus with a given state can be a complicated matter even for the most experienced tax professionals...
2023-03-2233 min
SALTovation: Making Sense of State and Local TaxA Conversation with Timothy P. Noonan, Partner and Tax Residency Practice Leader at Hodgson Russ LLPIn this episode of the SALTovation podcast, Stacey Roberts is joined by Tim Noonan, Tax Lawyer and Partner at Hodgson Russ in New York, to discuss state and local tax issues. They talk about tax and legal issues related to private equity firms targeting certain companies and the importance of understanding where the target companies operate to determine any filing obligations. Stacey and Timothy also discuss the 2018 Wayfair case, and why tax professionals need to be knowledgeable to help clients navigate the process within state and local jurisdictions. Topics discussed in this episode:The ne...
2023-03-1121 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisWorking with University Researchers: Best Practices For University Tech LicensingUniversities have some of the foremost technical experts on the planet. So how can companies best use this brainpower? And what are the universities hoping to receive in return? In this episode of The Semi Interesting Podcast, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris explore university tech licensing with Cheryl Junker, Associate Director for IP Transactions at Dartmouth College. They will discuss a university’s objectives when entering into a research agreement, the types of contract provisions that a university can’t change (no matter how nicely you ask), and wh...
2023-03-0935 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisWorking with University Researchers: Best Practices For University Tech LicensingUniversities have some of the foremost technical experts on the planet. So how can companies best use this brainpower? And what are the universities hoping to receive in return? In this episode of The Semi Interesting Podcast, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris explore university tech licensing with Cheryl Junker, Associate Director for IP Transactions at Dartmouth College. They will discuss a university’s objectives when entering into a research agreement, the types of contract provisions that a university can’t change (no matter how nicely you ask), and wh...
2023-03-0935 minState Tax Talks with Joe TantilloObus and the Future of Statutory ResidencyA major win for taxpayers, the decision in Matter of Obus v. New York State Tax Appeals Tribunal is final! Joe is joined by guests Tim Noonan, Andrew Wright, and Emma Savino to discuss this landmark tax case, which will dramatically shift the rules for New York’s statutory residency test. We break down the cases that led up to this point, what actually happened in Obus, why the impact of the case is significant, and what the future may hold for legal interpretation of what constitutes a permanent place of abode in New York. A once purely mechanical te...
2023-02-2839 minState Tax Talks with Joe TantilloHappy Minute 2 – The Convenience Rule Continued: Matter of ZelinskyJoe and guests Chris and Dan continue their conversation about New York State’s Convenience of the Employer Rule. They focus their discussion on one of the most famous court cases to ever challenge the Convenience Rule, Matter of Zelinsky v. Tax Appeals Tribunal of the State of New York. They also discuss Professor Zelinsky’s renewed challenge to the Convenience Rule, the challenge’s chances of success, and the best arguments against upholding the rule as constitutional.
2023-02-2125 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisDesigning a Patent Strategy for EnforcementFor such an unassuming document, patents can be hugely important. Whether you’re an inventor who just developed the next “latest and greatest” idea, or a company that helps those inventors get their product out in to distribution, patenting is an important part of the process. It can literally make or break your opportunities for growth and business.
In this episode of The Semi Interesting Podcast, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris dive in to the patenting process. They’ll explain why designing a patent strategy tends to w...
2023-02-0920 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisDesigning a Patent Strategy for EnforcementFor such an unassuming document, patents can be hugely important. Whether you’re an inventor who just developed the next “latest and greatest” idea, or a company that helps those inventors get their product out in to distribution, patenting is an important part of the process. It can literally make or break your opportunities for growth and business.
In this episode of The Semi Interesting Podcast, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris dive in to the patenting process. They’ll explain why designing a patent strategy tends to w...
2023-02-0920 minState Tax Talks with Joe TantilloHappy Minute 1—The Convenience RuleWelcome to the first edition of the Happy Minute: a laid back, round-table style discussion of contemporary tax issues that pique our interest. Joe is joined by guests, Chris Doyle and Dan Kelly, to discuss the Convenience of the Employer Rule used by New York and a handful of other states to tax the wage income of remote employees. This is a nonresident allocation rule that can be confusing to many taxpayers, especially those working remotely for New York employers. Joe, Chris, and Dan talk about how the rule works, why it negatively impacts remote employees, and whether it...
2023-01-3124 minState Tax Talks with Joe TantilloResidency Audits- Part 2In a continuation of their discussion on tax residency, Tim and Joe dive into the ins and outs of tax residency audits, including a high level discussion of audit procedure. The pair talk about what taxpayers can expect if they get an audit notice, and highlight some of the realities of a New York tax audit.
2023-01-1822 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisGenerating Engagement with InventorsYou’ve probably heard the saying, “It’s hard to find good help these days.” No matter what industry you’re working in, that saying almost always rings true. But once you do manage to find that good help – or inventors, in the case of the semiconductor industry – how do you retain it? Enter, the Semi Interesting Podcast Episode One.
In the premiere episode, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris take a look at strategies on how to generate engagement with inventors. As they explain, it’s not...
2023-01-1220 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisGenerating Engagement with InventorsYou’ve probably heard the saying, “It’s hard to find good help these days.” No matter what industry you’re working in, that saying almost always rings true. But once you do manage to find that good help – or inventors, in the case of the semiconductor industry – how do you retain it? Enter, the Semi Interesting Podcast Episode One.
In the premiere episode, Hodgson Russ LLP Partner Nathaniel Lucek and Pure Storage’s Legal Director of IP & Product Elizabeth Morris take a look at strategies on how to generate engagement with inventors. As they explain, it’s not...
2023-01-1220 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisSemi Interesting Podcast TRAILERWe are launching a brand new podcast here at Hodgson Russ LLP – “The Semi Interesting Podcast.”
Don’t let the name fool you! The podcast is about semiconductors – see what we did there? – and it’s extremely interesting! Hosts Nathaniel Lucek and Elizabeth Morris offer a unique perspective on issues facing the industry. Join them and find out why the semi conductor industry is far more than semi-interesting!
*This podcast does not provide legal advice.
2023-01-0601 minThe Semi Interesting Podcast with Nathaniel Lucek and Elizabeth MorrisSemi Interesting Podcast TRAILERWe are launching a brand new podcast here at Hodgson Russ LLP – “The Semi Interesting Podcast.”
Don’t let the name fool you! The podcast is about semiconductors – see what we did there? – and it’s extremely interesting! Hosts Nathaniel Lucek and Elizabeth Morris offer a unique perspective on issues facing the industry. Join them and find out why the semi conductor industry is far more than semi-interesting!
*This podcast does not provide legal advice.
2023-01-0601 minState Tax Talks with Joe TantilloResidency Audits- Part 1In this episode, Joe sites down with Tim Noonan in the first part of our discussion on tax residency. Changing your tax residency is not as simple as spending six months and a day in a new state. Tim and Joe discuss the ins and outs of New York State’s tax residency tests, and share thoughts on what factors tend to trip up taxpayers looking to make a move out of state.
2022-12-2026 minState Tax Talks with Joe TantilloA Brief History of State and Local Tax Part 2In Episode Two of “State Tax Talks with Joe Tantillo,” Joe and the "Tax Titans", Paul Comeau and Mark Klein, continue their discussion of the development of SALT legal practice.
*This podcast does not provide legal advice.
2022-11-2829 minState Tax Talks with Joe TantilloA Brief History of State and Local TaxIn Episode One of “State Tax Talks with Joe Tantillo,” Joe provides an overview of the development of SALT legal practice, as told by experts, Paul Comeau and Mark Klein (or as we call them, the “Tax Titans”).
You won’t want to miss this!
*This podcast does not provide legal advice.
2022-11-2827 minState Tax Talks with Joe TantilloState Tax Talks TRAILERYou’ve probably heard the saying, “Knowledge is power.” When it comes to taxes in New York State, we couldn’t agree more!
*This podcast does not provide legal advice.
2022-11-2201 min
Tax Notes TalkThe Future of Tax Policy for Remote WorkersTimothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes. For additional coverage, read these articles in Tax Notes:Bill Seeks to Shield Teleworkers From St. Louis's Earnings TaxAnalysis: The Pandemic’s Tax Fallout ContinuesRemote Work Complicates Employer Tax Compliance, Pressures States to Revise RulesNew York Remote Work Rules Clash With COVID-19 Realities, Experts SayIn our “In the Pages” segment, Doug Borg, a manager in the Washington office of RSM US LLP, chats about his coauthored Tax Notes piece, “Puerto Rico Resident Exemptio...
2022-05-0640 min
Let 'Em SpeakAnna-Lesa Calvert on cultural humility, law, and soccerAnna-Lesa Calvert (https://www.linkedin.com/in/anna-lesa-calvert/) is the Manager of Professional Development and Diversity at Hodgson Russ LLP. At Hodgson Russ she develops training, organizational effectiveness programs, while creating programs and processes that support a diverse and inclusive work place. Prior to her work at Hodgson Russ, she ran a non-profit focus on ensuring that underserved youth in her community had access to sport and its benefits. By listening to this conversation with Anna-Lesa, you’ll learn about: - Being a diversity officer at a law firm - Increasing diversity in law fir...
2021-09-2042 min
WealthStyle PodcastWhat to Know About Moving Across State Lines With Mark KleinMoving for work or a new venture can be exciting.
But new taxes you may be paying less so.
In this episode, the chairman and partner of Hodgson Russ LLP, Mark Klein, joins Iván Watanabe and Russ Carpentieri to discuss the true cost of moving states. Mark explains taxes and auditors when moving, and answers frequently asked moving questions while dispelling myths on how to avoid taxation.
Mark discusses:
The 183 day rule
How auditors determine your main residence
How the pandemic will impact those who moved
Myths on how to avoid ta...
2021-09-0628 min
Albany Law School PodcastCheyenne Lufkin's GLC Experience & Siena College Summer Legal FellowshipIn this episode, we speak with 2020 Siena College Summer Legal Fellow at the Government Law Center Cheyenne Lufkin, who is the primary author of the latest GLC explainer about the Paycheck Protection Program.
Lufkin is a senior at Siena College majoring in political science and minoring in business with a certificate in pre-law. Cheyenne served as an intern in the Albany office of Hodgson & Russ LLP and in the Washington, D.C., office of U.S. Congresswoman Elise Stefanik. She was raised and currently lives in Argyle, New York. For 10 years, Cheyenne has helped organize the Carl Lu...
2020-07-2310 min
Energy Central17: ‘Navigating Empire State Renewable Energy Policy & Projects’ with Noah Shaw of Hodgson Russ LLPWhile California has long been considered the leader in clean energy development, New York has in recent years staked its claim as the major renewable energy hub east of the Mississippi River and with recent policy developments may be giving California a run for its money as the most ambitious state for cleaning up the energy sector. In many ways, state-level policy is seen as more impactful and important for these issues, so to learn more about what New York State is doing right (including the recently passed Accelerated Renewable Energy Growth and Community Benefit Act) Jason Price and Matt...
2020-06-2224 min
MarkenpodMP008 Markenpod – Marken in den USA – Interview mit Ken Suzan
Thema ist diesmal Marken in den USA. Ich habe den Markenanwalt Ken Suzan aus den USA zu Gast. Daher führen wir das Interview auf Englisch.
Rolf Claessen – English: Since our virtual owner of a dance studio Maria Musica has grown her first studio into a nationwide successful chain of dance studios, she is thinking of expanding to the US for teaching traditional dances like Waltz, Foxtrot, etc. She already found a nice vacant dance studio in Minneapolis for rent and now wants to protect her trademark Marimba in the US. Since I am not a U...
2017-12-1012 min
ABI PodcastEpisode 152 - Featuring Authors Discussing Survival Tips for New LawyersFeaturing Authors Discussing Survival Tips for New Lawyers
The latest ABI podcast features Resident Scholar Lois Lupica talking with Kevin M. Baum of Baum & Bailey, P.C. (Rockville Centre, N.Y.) and Craig T. Lutterbein of Hodgson Russ LLP (Buffalo, N.Y.), the authors of ABI's newest publication, Survival Guide for the New Lawyer: What They Didn't Teach You in Law School. Baum and Lutterbein discuss their book and provide pointers to new lawyers on the everyday aspects of practicing law, with a special emphasis on bankruptcy law. Click here to listen to the podcast.
2015-06-0432 min