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More Paid Time Off to Vote in New York

New York has recently amended its voting leave law to make it easier for all employees to take time off to vote. Effective immediately, all employers in New York must provide employees who are registered to vote with “up to three hours” of paid time off at the beginning or end of a work shift to vote.

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What I Learned from Teaching an Exempt Organizations Class

Most of my blog posts focus on current legal developments, however, for this one I thought I would mix things up and share what I learned while guest lecturing on exempt organizations for a recent law school “Law of Higher Education” class.

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SEC Identifies Cybersecurity Compliance Issues Following Examinations

On April 16, 2019, the Securities and Exchange Commission (“SEC”) Office of Compliance Inspections and Examinations (“OCIE”) issued a Risk Alert following OCIE’s examinations of investment advisers and broker-dealers. The Risk Alert identified some of the key compliance issues in the recent examinations related to Regulation S-P, which is the SEC’s principle rule covering privacy notices and policies and practices required to safeguard customer records and information. 

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Governor Cuomo Proposes Extending New York Estate Tax Clawback on Gifts Made Within Three Years of Death

After the Tax Cuts and Jobs Act of 2017 (the “2017 Act”), wealthy taxpayers have the opportunity to “lock in” the temporary increase in the federal estate and gift tax exemption by making large lifetime gifts.  Governor Cuomo’s Fiscal Year 2020 Executive Budget proposes extending a law that could subject such gifts to New York estate tax.

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FTC Cracks Down on Child Online Privacy Protection Act Violations

Take a look at your website’s privacy policy.  Chances are, it includes some language stating that your website does not intend to collect personal information from children under the age of 13 and that, if you become aware that your website has collected personal information from a child under the age of 13, you will promptly delete that information.  This is designed to address the Child Online Privacy Protection Act (“COPPA”), which requires parental consent prior to collecting personal information about a child under the age of 13.

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