The goal of the Real Estate & Land Use Practice Group is to meet the real estate development needs of all our clients. Our Real Estate practice group has the experience to provide a full range of legal services, whether for a buyer or seller, landlord or tenant, lender or borrower, contractor or owner, major real estate developer, shopping center owner, national or local tenant or first time home buyer.

Attorneys within the firm’s Real Estate & Land Use Practice Group have a wide range of knowledge and skill in real estate and related matters, with backgrounds in leasing, development, title work, zoning, insurance, land use, environmental issues and municipal government laws and regulations. They work closely with all other practice areas within the firm to ensure that our clients’ needs are met.

As teachers and lecturers in real estate and ancillary fields, the members of the Real Estate Department remain at the forefront ready to assist our clients in all matters involving or related to real estate.

The Real Estate & Land Use Practice Group’s broad areas of practice are as follows:

• Asset Based Lending
• Commercial and Residential Mortgage Lending
• Commercial Leasing
• Commercial Real Estate
• Conservation Easements
• Construction Law
• Land Use and Zoning Law
• Lender Liability Issues
• Loan Work Outs and Debt Restructuring
• Municipal LawReal Estate Development
• Residential Real Estate
• SBA and Grant Funding
• Tax Credit Financing

• William B. Magnarelli, Chair | [email protected] | Biography
• Jerry Cosgrove | [email protected] | Biography
• Jeffrey M. Fetter | [email protected] | Biography
• Mark N. Levy | [email protected] | Biography
• R. Michael Shafer | [email protected] | Biography

New Homeowners Must Register to Receive NYS STAR Exemption, by Kelly J. Graves

Solar Leases – Property Owners Beware, by Kelly J. Graves

GET NEW YORK REAL ESTATE DATA–ONLINE, ANYTIME

AIS can also streamline your production and reduce your search costs through online, anytime access to millions of New York state and city real estate document images, right from your desktop. Use our convenient, online solution to search current and historical land records, judgments and liens, tax data and more. Tap into this unequalled NY real estate data resource and take your production far beyond what it is today:

• eTax Search – (All 5 NYC Boroughs) 
• Recording Tracker – (All 62 NYS Counties) 
• Property Search – (All 62 NYS Counties)
• Recording Data/Index (Mortgage, Deed, etc.) – (All 5 NYC Boroughs)
• Judgments and Liens (All 5 NYC Boroughs)
• NYC – Direct Link to Department of Finance – (All 5 NYC Boroughs)
• NYC – Direct Link to Department of Environmental Protection (Water Bills – All 5 NYC Boroughs)
• Recorded Documents (All 5 NYC Boroughs and Other Select Counties)
• Bankruptcy System

Solar Leases – Property Owners Beware, by Kelly J. Graves

The Real Estate Practice Group issues Frequently Asked Questions on Title Insurance

Sometimes disputes cannot be settled or fairly resolved without the intervention of a court or other third party. Our litigation group provides cost-effective, quality services to a wide variety of clients in resolving often difficult and complex issues. We advocate aggressively on behalf of our clients. Our attorneys have extensive experience in state, federal and appellate courts. When appropriate, we also encourage our clients to participate in alternative dispute resolution such as mediation or arbitration. We have successfully prosecuted and defended our clients’ interests in a myriad of disputes including:

• Commercial Litigation
  • Shareholder and Partner Disputes
  • Corporate and Partnership Dissolution Proceedings
  • Restrictive Covenants/Covenants Not To Compete
  • Confidentiality Agreements
• Estate Litigation
• Tort Claims
• Construction
• Commercial collections

At Scolaro Fetter Grizanti & McGough, P.C. we also have the benefit of working closely with other attorneys within the firm who possess widely recognized expertise in their respective practice areas.

Finally, we recognize that litigation can be a difficult experience. With that in mind, we are committed to providing sound advice to assist our clients in making significant decisions affecting their lives and businesses. We strive to help our clients understand unique legal issues and to develop strategies for an efficient resolution of their disputes.

Additional information concerning the Family Law Practice Group follows:

• Commercial Leasing
• Construction Law
• Contracts
• Copyright Law
• Corporate/Partnership Law
• Criminal Law
• Directors and Officers Liability
• Discrimination/Civil Rights
• Environmental Law
• ERISA
• Insurance Coverage Issues
• Personal Injury Matters
• Products Liability
• Real Property Law
• Tax Law
• Vehicle and Traffic Law
• Will Contests and Trust Litigation
• Zoning Law

• Chaim J. Jaffe, Chair | [email protected] | Biography
• Amy B. Egitton | [email protected] | Biography
• Douglas J. Mahr | [email protected] | Biography

Alternative Dispute Resolution – Continued, by Chaim J. Jaffe

New York’s Highest Court Ruled That a Non-Biological Caretaker of Child Has Standing to Seek Custody, by Gina M. Glover

Alternative Dispute Resolution – It Does Make Sense, by Chaim J. Jaffe

Arbitration – A Useful Form of Alternative Dispute Resolution, by Chaim J. Jaffe

Custody Rights in Same Sex Marriage, by Amy B. Egitton

Disgruntled Employee Claims and the Importance of Record Keeping, by Chaim J. Jaffe

General Obligation Law § 5-905: Certain Lease Provisions Inoperative Without Express Notice to Tenant, by Douglas J. Mahr, Frederick J. Alfreds and Kelly Woytowich

Governor Cuomo Expands E-Filing Requirement in Courts, by Chaim J. Jaffe

Landlords Beware – Do Not Comingle Security Deposits, by Chaim J. Jaffe, with supporting case law.

New York General Obligations Law Automatic Renewal Provisions, by Douglas J. Mahr and Shannon B. O’Neill

Turning the Tables on Contracts with Attorney’s Fees Clauses, by Douglas J. Mahr, Esq., Frederick J. Alfreds, 3L S.U. Law School, and Erika H. Hooker, 2L S.U. Law School

A Waiver of Lien Can Help, by Douglas J. Mahr

NY Courts.Gov – New York State Unified Courts System – There is a wealth of valuable resources found of this website.

NYCourts.gov – The Office of Alternative Dispute Resolution – The NYS Unified Court System is committed to promoting the appropriate use of mediation and other forms of alternative dispute resolution (ADR) as a means of resolving disputes and conflicts peacefully.  Find a Community Dispute Resolution Center Near You

How to get legal help

The Family Law Practice Group works closely with individual clients. It has a reputation for excellence in the field of Family Law. Our staff has many years of experience working with clients through a difficult period in their lives and is sensitive to the many issues that arise with this practice area. The Family Law Practice Group is active in the negotiation and litigation of various family issues. These issues include Divorce, Separation, Pre-marital Agreements, Property Division, Child Support, Maintenance, Custody and Adoption. These issues also include Adult Guardianship under the Mental Health Law. The Family Law Practice Group is aware of the intense emotional and financial stress that individuals face when dealing with these issues. They are sensitive not only to the legal issues involved but to the needs of the individual client, and they pride themselves on delivering personalized legal services. They are dedicated to ensuring client involvement in all aspects of representation.

The Family Law Practice Group often becomes involved in sophisticated business evaluations and related issues. As a result, the members of the Family Practice Group work closely with other firm attorneys. The law firm of Scolaro Fetter Grizanti & McGough, P.C. is well known for its business expertise and brings the scholarship of many related disciplines to the field of Family Law.

Amy B. Egitton is a member of Central New York Collaborative Family Law Professionals, Inc., which is a not-for-profit organization of independent family law attorneys, financial experts, and mental health professionals aligned with the principles and ethical standards of the International Academy of Collaborative Professionals. We are proud to have Amy involved with Collaborative Family Law Professionals, Inc. to provide Central New York families with effective out-of-court solutions to the difficult, practical, emotional, and economic issues of divorce and separation, particularly as they affect family identity and children.

• Adoption
• Collaborative Law
• Custody and Child Support
• Divorce and Separation
• Guardianship Proceedings
• Prenuptial and Postnuptial Agreements
• Qualified Domestic Relations Orders

Additional information concerning the Family Law Practice Group follows:

• Adoption Law
• Child Custody
• Divorce
• Guardianship
• Matrimonial Law
• Marital Agreements
• Paternity
• Premarital Agreements
• Postnuptial Agreements

• Amy B. Egitton | [email protected] | Biography

New York’s Highest Court Ruled That a Non-Biological Caretaker of Child Has Standing to Seek Custody, by Gina M. Glover

Custody Rights in Same Sex Marriage, by Amy B. Egitton

New York State Overhauls Spousal Maintenance Formula, by Amy B. Egitton

NY Courts.Gov – New York State Unified Courts System – There is a wealth of valuable resources found of this website.

What’s New in Matrimonial Legislation and Court Rules – The prior IWO forms adopted for use in NYS Supreme Courts by Administrative Order dated September 19, 2012 were repealed by said Administrative Order dated April 25, 2014. At the same time, the Uncontested Divorce Booklet Instructions were amended to include the new IWO forms in the Uncontested Divorce Packets. The newly adopted LDSS- 5039 Form now contains instructions for filling out the LDSS -5037 and LDSS-5038 and NYS Case Registry Form. Corresponding changes were made to Child Support Resources.

The Law – Divorce Resources – Here you will find:

Divorce information and frequently asked questions,

How to get legal help,

Information on alternative dispute resolution (ADR),

Resources for parents, and more.

You can also learn about divorce resources available in your county.

New York Child Support Calculations – Calculate your New York Child Support Payment and learn much more.

Collaborative Family Law Professionals, Inc. – This is a not-for-profit organization of independent family law attorneys, financial experts, and mental health professionals aligned with the principles and ethical standards of the International Academy of Collaborative Professionals.

Web Family is provided as a FREE public service by the New York State Unified Court System. This website provides online access to information about Family Court cases with future appearance dates in all Family Courts and Integrated Domestic Violence (IDV) Courts in New York State. You may search for cases by file number or case docket number, look up cases by attorney or firm name, and view calendars for each court. Please note that no names of parties or other personal identification information is available here.

New York State Overhauls Spousal Maintenance Formula, by Amy B. Egitton

An Introduction to Estate Planning and planning documents that cover the following

• ESTATE PLANNING BASICS
  • An Introduction to Estate Planning
  • Probate and Non-Probate Property
  • Potential Pitfall – Joint Ownership of Bank Accounts
  • Potential Pitfall – Informally Prepared Beneficiary Designations
• IMPORTANT ESTATE PLANNING DOCUMENTS
  • Last Will and Testament
  • Revocable Trust or Living Trust
• ANCILLARY ESTATE PLANNING DOCUMENTS
  • Durable General Power of Attorney
  • Health Care Power of Attorney or Health Care Proxy
  • Living Will
  • Planning For Long-Term Care
• TAXES
• THE FEDERAL ESTATE, GIFT AND GENERATION-SKIPPING TAX
  • Federal Applicable Exclusion Amount (or “Unified Credit”)
  • Generation Skipping Transfer Tax
  • Unlimited Marital Deduction
• NEW YORK ESTATE AND GIFT TAX
  • New York’s Limitation

• Anthony J. Grizanti, Chair | [email protected] | Biography
• Jeffrey M. Fetter | [email protected] | Biography
• Shane M. McCrohan | [email protected] | Biography
• Stewart M. McGough | [email protected] | Biography

Last-Minute Medicaid Planning for Loved Ones in Nursing Homes, by Shane M. McCrohan

An Introduction to Estate Planning, John S. King – This memorandum is designed as a preliminary introduction to a number of important concepts and terms involved in the estate planning process.

Boomers Be Advised and Be Aware, John S. King

Budget Bill Changes Social Security Claiming Strategies, John S. King

But I Don’t Need A Will, Richard D. Boyle

Charitable Gift, 2016, by Jeffrey M. Fetter

Digital Asset Planning, by Meghan McGrattan Pompo

Estate Planning the Second Time Around, John S. King, Elder Law Attorney, vol. 8, no. 3 (Summer 1998): 11-14. The purpose of this article is to suggest to the estate planning lawyer that he or she seriously consider counseling clients to go through the estate planning process a second time around, but that this time they consider working on the estate plans of their children as well as their own.

Estate Plan Questionnaire – Short Form

Estate Plan Questionnaire – Long Form

“Estate Planning for Closely Held Business Owners”, John S. King for the June 3, 2005 edition of the Central New York Business Journal.

IRA Qualified Charitable Distribution (QCD) Provision Now Permanent, by Thomas Bezigian, Jr.

Is an Annual Exclusion Gift on Your List?, by Steven A. Walker

New Estate Basis Reporting Requirements, by Anthony J. Grizanti and Meghan A. McGrattan

New York Approves Tax-Advantaged Savings Account (“ABLE Account”) for Disabled, by Shane M. McCrohan

New York Imposes Estate Taxes on Non-Residents Owning New York Real Property, by Stewart M. McGough

New York Just Can’t Seem to Let You Go, by Jeffrey M. Fetter

New York Medicaid Eligibility and Limits, 2017 Changes, by Shane M. McCrohan

New York State Estate Tax Alert, by John King

New York Supplemental Needs Trust, by Anthony J. Grizanti

Planning For Your Final Arrangements,

Proposed IRS Regulations to Curtail Valuation Discounts to Family-Controlled Entities, by Thomas Bezigian, Jr.

Should I Update My Estate Plan?, by Meghan A. McGrattan

The Perils of IRA Beneficiary Designations: When Even a Judge Can’t Save You, Thomas Bezigian, Jr.

The Use of Revocable Trusts in Your Estate Plan, by Anthony J. Grizanti and Meghan McGrattan

To Probate or Not to Probate – The Potential Life Insurance Policy/Stock Quagmire, by Jeffrey M. Fetter

Wait! I Thought that New York Didn’t Have a Gift Tax?!, by Anthony J. Grizanti

Estate Plan Questionnaire – Short Form

Estate Plan Questionnaire – Long Form

New York Medicaid Eligibility and Limits for Income, Assets and Spousal Impoverishment, 2016 Changes

Planning For Your Final Arrangements, by Shane M. McCrohan

Responsibilities of Trustees and Executors

The Employee Benefits Group is dedicated to providing timely and practical advice on all aspects of employee benefits and compensation planning. We regularly counsel clients with respect to tax, ERISA and practical issues related to establishing, maintaining, administering, and terminating qualified and non-qualified employee benefit plans, health and welfare plans, severance plans and executive compensation plans and arrangements (both equity and non-equity plans). We routinely assist clients in designing, implementing and maintaining such plans, and we advise clients with respect to legal compliance and fiduciary issues. We advise clients with respect to employee benefits issues in mergers, acquisitions, divestitures and other major business transactions. We also represent clients in employee benefits litigation, in obtaining tax and ERISA rulings and in response to IRS and Department of Labor audits. Our goal is to use our extensive experience to provide practical, creative and cost-effective solutions to the diverse and complex problems that our clients face in providing competitive employee benefits and compensation.

In addition, we maintain an IRS-approved volume submitter defined contribution plan. This plan is specifically designed for small and medium-sized employers and can be used for 401(k), profit-sharing and money purchase pension plans. Use of this volume submitter plan frequently results in reduced IRS fees and legal costs to implement and maintain a qualified plan.

Most states, including New York State, differentiate between business entities organized for the practice of a regulated profession and all other business entities. Scolaro Fetter Grizanti & McGough, P.C. has represented professional practitioners such as accountants, architects, attorneys, engineers, landscape architects, individually licensed physicians, dentists, optometrists, chiropractors, podiatrists, physical and occupational therapists and other healthcare professionals, their respective practices, and their professional organizations.

The attorneys practicing within the firm’s Employee Benefits and Executive Compensation Practices Group provide counsel to our clients for those legal issues surrounding the formation, acquisition, operation, maintenance, merger, dissolution and termination of these business entities within the special context applicable to licensed professionals and their practices. In addition, the firm represents licensed professionals before peer review organizations and licensing boards.

• Benefits Structure – Legal Analysis
  • Plan Drafting
  • Plan Qualification
• Compensation Packages
• ERISA Litigation
• Distribution Advice
• Fiduciary Counseling and Plan Termination Guidance
• Flexible Benefits Plans and Health Reform
• Plan Administration Advice
• Other Benefits Advice

Benefits Structure – Legal Analysis
Members of the Employee Benefits Practice Group consult with clients regarding laws and regulations affecting benefit plans, including tax, labor and employment (ADEA, EEOC, ADA, FMLA), ERISA, and state prevailing wage laws.

Plan Drafting
Plans are drafted to meet the most recent federal and state requirements and include pension, profit sharing, thrift, 401(k) and savings plans; related trust agreements; life, accident and disability plans; flexible benefits and cafeteria plans; employee stock ownership plans; simplified employee pension plans (SEPs); required welfare plan documents; Section 403(b) tax-sheltered annuity plans; and Section 457 deferred compensation plans. Many of the firm’s plans are pre-approved by the IRS for faster processing.

Plan Qualification
We handle the complete tax qualification filing of a retirement plan and prepare the required summary plan description. We also advise on compliance with ERISA reporting and disclosure requirements and preparation of IRS private letter ruling requests.

Compensation Packages
Compensation packages for key executives, including non-qualified deferred compensation, stock option plans, phantom stock plans and insurance plans, are designed by the Employee Benefits Practice Group lawyers in coordination with the individual estate plan of the executive.

Distribution Advice
Practice Group members advise employers and employees on taxation of plan distributions and coordinate the filings and compliance with all DOL, IRS and Pension Benefit Guaranty Corporation requirements.

ERISA Litigation
The Employee Benefits Practice Group, working with the firm’s Litigation Department, regularly assists clients in bringing or defending ERISA litigation, and advises clients on fiduciary responsibilities, litigation risks and administrative enforcement activities.

Fiduciary Counseling and Plan Termination Guidance
Employers, plan trustees and others are counseled regarding fiduciary responsibility, transactions, unrelated business income, mergers and transfers of plan assets, prohibited transactions, and multi-employer plan issues, including withdrawal liability.

Flexible Benefits Plans and Health Reform
We design flexible benefits and cafeteria plans, including premium only plans, dependent care assistance and medical reimbursement account plans, and we help clients administer these plans.

Plan Administration Advice
We help clients interpret and administer plans, benefits and insurance contracts.

Other Benefits Advice
Our benefits lawyers provide consultation regarding individual retirement accounts (IRAs), health maintenance organizations (HMOs), preferred provider organizations (PPOs), multiple employer welfare arrangements (MEWAs), COBRA health plan continuation coverage compliance, Taft-Hartley Plans, workers’ compensation, employment taxes, unemployment compensation, Social Security and integration of retirement plan benefits. In addition, our employee benefits lawyers work with other departments in the firm on benefits-related matters, such as the sale or purchase of business with single or multi-employer pension plans, labor negotiations regarding fringe benefits, employment agreements, and estate or dissolution planning for pension benefits

• Stewart M. McGough, Chair | [email protected] | Biography

Common Administration Mistakes in 401(k) or Profit Sharing Plans – Compensation Definitions, by Carol A. Christiansen

Hardship Distributions – Common Mistakes in the Administration of Your 401k or Profit Sharing Plan, by Carol A. Christiansen

How to Correct Common Mistakes in the Administration of Your 401(k) or Profit Sharing Plan by Carol A. Christiansen

The Business & Tax Practice Group provides a broad range of services to its business clients in planning the structure and operation of the closely-held business as well as working with the owners in developing estate and business succession plans that minimize the estate and income tax consequences of transferring their interests in the business.

As general counsel for most of our business clients, we provide integrated legal representation in the many areas of practice that impact upon the day-to-day operations of the business as well as in those unexpected complex areas in which a client may find itself from time to time.

Our Business & Tax Practice Group is composed of attorneys in varied areas of the law who work closely together to provide our clients with the expertise and resources of a large firm, but with the attention, efficiencies and responsiveness expected from a smaller specialty firm.

Attorneys within the Business & Tax Practice Group are involved in all aspects of corporate governance including acquisitions, mergers and reorganizations of the business. We also counsel our clients with respect to contract negotiation, preparation and dispute resolution for domestic as well as international transactions.

Today’s complex and continuously evolving tax laws require the individual, entrepreneur and business owner to rely on the assistance of tax professionals who have the experience and knowledge required to effectively counsel them on particular matters. Whether it’s counseling our clients with the acquisition, reorganization or sale of a business, the structuring of an estate plan or negotiating on their behalf before the State Department of Taxation or the Internal Revenue Service, the attorneys who are members of our Business & Tax Practice Group have earned their reputation for achieving results and peace of mind for their clients.

Our tax professionals are frequently invited to be lecturers before bar associations and state and local professional organizations on various complex tax topics such as estate tax planning, mergers, acquisitions, tax free reorganizations and business succession planning.

• Business Development and Formation
• Buying and Selling of Businesses
• Estate and Tax Planning and Administration
• Federal and State Income Taxation
• Limited Liability Companies
• Mergers and Acquisitions
• S Corporations
• Succession Planning

Areas of practice include:

• Agribusiness Planning
• Business Development and Formation
• Buying and Selling of Businesses
• e-Commerce and B2B & Transactional Planning
• Estate and Gift Taxation
• Estate and Trust Planning and Administration
• Federal and State Income Taxation
• Generation Skipping Tax
• Limited Liability Companies
• Mergers and Acquisitions
• Not for Profit Corporations and Organizations
• Partnerships and Joint Ventures
• Sales and Use Tax
• S Corporations
• Succession Planning

For more information on our firm and its Business Practice Group, please contact any of the following attorneys:

• Jeffrey M. Fetter, Chair | [email protected] | Biography
• Daniel J. Fetter | [email protected] | Biography
• Anthony J. Grizanti | [email protected] | Biography
• Mark N. Levy | [email protected] | Biography
• William B. Magnarelli | [email protected] | Biography
• Stewart M. McGough | [email protected] | Biography
• R. Michael Shafer | [email protected] | Biography

Benefits of Employee Handbooks, by Daniel J. Fetter

Business and Business Owner Year-End Tax-Planning Strategies Should be Reviewed in November 2015, by Jeffrey M. Fetter

Disgruntled Employee Claims and the Importance of Record Keeping, by Chaim J. Jaffe

Does Your Business Have a Buy-Sell Agreement in Place?, by Thomas Bezigian, Jr.

Estate, Business and Succession Planning for the Family Owned and Closely Held Business in New York, by Jeffrey M. Fetter

Increased Penalties for Violations of Federal Immigration Laws, by Daniel J. Fetter

IRA Qualified Charitable Distribution (QCD) Provision Now Permanent, by Thomas Bezigian, Jr.

New Partnership Tax Audit Rules Demand Your Attention, by Stewart M. McGough

“New York Just Can’t Seem to Let You Go”, by Jeffrey M. Fetter

New York State Approves Changes to Minimum Wage and Paid Leave Act, by Richard D. Boyle

New York State’s WBE Program, by Shannon B. O’Neill

Overtime Rules Modified by U.S. Department of Labor, by Stewart M. McGough

Proposed IRS Regulations to Curtail Valuation Discounts to Family-Controlled Entities, by Thomas Bezigian, Jr.

Protecting Your Corporation From Outsiders, by Richard D. Boyle

Some Quick and Easy Year-End Tax Strategies, by Jeffrey M. Fetter

Year-End Planning: Watch Out for the Required Minimum Distribution Rules to Avoid Penalties, by Jeffrey M. Fetter

Business First, your one-stop shop for all of the statewide economic development programs New York has to offer.

Empire State Development – Central New York State Regional Office – The Central New York Regional Office of Empire State Development will work closely with you to identify and fulfill your business goals. Economic development programs are available to assist in building a new facility, relocating a business, expanding operations and workforce, and entering new markets and international arenas.

Empire State Development – Small Business – Small business represents 98 percent of all business in New York State. Empire State Development’s Division for Small Business is established in New York State Economic Development Law to represent the interests of small businesses and to support the development and expansion of small businesses with under 100 employees.

Excelsior Jobs Program provides job creation and investment incentives to firms in such targeted industries as biotechnology, pharmaceutical, high-tech, clean-technology, green technology, financial services, agriculture and manufacturing. Firms in these industries that create and maintain new jobs or make significant financial investment are eligible to apply for up to four new tax credits.

The Program encourages businesses to expand in and relocate to New York.

Internal Revenue Service Resources – Sign up for tax tips filing session updates.

New York State Tax Calculator – The New York tax calculator is updated for the 2015/16 tax year. This tax calculator performs as a standalone State Tax calculator for New York. It does not take into account federal taxes, medicare deductions, et al.

New York State Wine, Beer, Spirits & Cider – This site was designed for beer, wine, cider, and spirits producers, as well as farmers, industry officials, and tourism experts to provide information on permits, incentives, and ways to start your business, continue your business, and to flourish in New York!

Additional Resources

• Businesses
• Charities & Nonprofits
• IRS Tax MapOnline Tools
• Tax Code & Regulations
• Tax Professionals
• Tax Topics
• Tax Treaties

Corporate Tax Reform – The 2014-15 New York State Budget enacted on March 31, 2014, contains the most significant reform of New York State’s corporate tax system since the 1940s. (Part A of Chapter 59 of the Laws of 2014). The changes are generally effective for tax years beginning on or after January 1, 2015.

Estate, Business and Succession Planning for the Family Owned and Closely Held Business in New York

New York State Department of Tax and Finance:

• Forms and Instructions
• Property Taxes and Assessments

CLIENT ALERT: On April 4, 2016 Governor Andrew Cuomo signed into law two pieces of legislation that employers, as well as employees, need to be aware of: (1) A statewide incremental increase in the minimum wage to $15.00 per hour; and (2) Mandated paid family leave (“Paid Leave Act”).

CLIENT ALERT:  New York snowbirds must carefully plan before changing their residency to Florida as New York just can’t seem to them go.

CLIENT ALERT:  Business and Business Owner Year-End Tax-Planning Strategies Should be Reviewed in November 2015

Scolaro Fetter Grizanti & McGough, P.C. has established itself as a leading provider of legal services to the agriculture community throughout New York, Pennsylvania and other states. The firm represents farms, farm families and agriculture-related businesses such as equipment dealers, equipment & product manufacturers, consultants and other service organizations. The firm has participated in numerous successful farm, estate, business and succession plans over the past thirty years, each case presenting unique facts and circumstances that must be addressed.

When representing agriculture-based businesses, it is important to not only understand the general principles of business, estate and tax planning, but it is equally important to clearly understanding the specific needs of the farm and its owners. Many farms and farm-related businesses remain within the same family for many generations. In many cases, there are both farm and non-farm heirs within the family and care must be taken to properly provide for everyone while protecting the primary asset of the family – the family farm.

Today’s farm economy presents many challenges to the farm business and to its advisors. It is important that the farm advisors work together as a team to address these challenges and to best serve the farm client.

Attorneys of the firm have presented seminars and programs to agricultural clients and their advisors in many parts of the country.

• Business and Tax Planning
• Entity Formation
• Estate and Trust Planning and Administration
• Financing
• Land Acquisition and Leasing
• Liquor Licensing, Farm Market Licensing, and USDA Compliance
• Regulatory and Compliance Issues
• Succession Planning

• Business Entity Selection, Organization and Representation
• Business Sales, Acquisitions, Mergers, Reorganizations and Development of Strategic Alliances and Partnerships among Farm Businesses
• Empire Zone Benefits Application and Negotiation
• Employment and Labor Matters
• Estate and Trust Planning and Estate Administration
• Establishment of Retirement Plans for Owners and Employees
• Farm Succession and Transition Planning
• Governmental Support Program Applications and Disputes
• Long Term Care Planning
• Personal Injury Matters for both Plaintiffs and Defendants
• Purchase of Development Rights
• Real Property Purchases, Leases, Sales, Section 1031 Exchanges, Subdividing and Dispute Resolution between Adjoining Landowners
• Representation of Farms in Stray Voltage Matters
• Strategic Partnering between Agriculture Entities
• Tax and Finance Planning for Farms, Agriculture-Related Businesses and their OwnersContract Negotiation, Dispute Resolution and Litigation

• Jeffrey M. Fetter, Chair | [email protected] | Biography
• Jerry Cosgrove | [email protected]| Biography
• Daniel J. Fetter | [email protected] | Biography
• Chaim J. Jaffe | [email protected] | Biography
• Shane M. McCrohan | [email protected] | Biography
• R. Michael Shafer | [email protected] | Biography

Choice of Entity – Utilization of Trusts in Estate and Business Succession Planning, by: Jeffrey M. Fetter

Farm Buy-Sell Agreements, by: Jeffrey M. Fetter

2016 New York Farm Succession Planning, by: Jeffrey M. Fetter

Reward and Retain – Keeping Key Employees on the Farm, by Sara Schafer, Top Producer Magazine, December 2015

The Role of the Banker and the Advisory Team in a Difficult Economy, written by Jeffrey M. Fetter, published by BankNews Magazine, March 2016

US Farmers Face Difficult Challenge: Finding A New Generation To Take Over Their Land, by: Amy Nordrum, International Business Times

Cornell University Cooperative Extension – They bring local experience and research based solutions together, helping New York State families and communities thrive in our rapidly changing world.

Programs: Cornell Cooperative Extension extends Cornell University’s land-grant programs to citizens all across New York State. An integrated network of professionals including campus-based faculty and staff, regionally deployed specialists and county-based educators and professional employees provide programs in five areas:

• Agriculture & Food Systems – Cornell Cooperative Extension links the research and extension efforts at Cornell University, Cornell University Agricultural Experiment Station, and the New York State Agricultural Experiment Station in Geneva.
• Community and Economic Vitality – CCE engages New Yorkers in land-use training, inter-municipal collaboration on shared municipal services, leadership training, workforce development, and community decision-making on complex issues.
• Environment and Natural Resources – CCE educates on a broad range of concerns: water resources, agricultural waste and land-use management, forestry, wildlife habitat, lawns and turf, invasive species, energy conservation and development of renewable energy sources.
• Nutrition and Healthy Families – CCE programs aim to reduce the prevalence of childhood obesity and chronic disease through improved nutrition and health practices, to improve child and eldercare, to reduce environmental hazards, and to increase financial and health care literacy.
• Youth Development – CCE’s 4-H Youth Development Programs reach urban, suburban and rural youth in three broad areas: Science, Technology and Engineering, Citizenship, and Healthy Lifestyles.

New York Farm Bureau – Farm Bureau is a non-governmental, volunteer organization financed and controlled by member families for the purpose of solving economic and public policy issues challenging the agricultural industry.  It’s mission is “to serve and strengthen agriculture.”

New York FarmLink – A sister program of New York FarmNet, New York FarmLink helps individual producers achieve personal, managerial, and financial success through assistance with farm succession and business partnership planning issues.

New York FarmNet – The mission of the organization is to provide New York farm families with free, confidential consulting services to assist in developing skills for anticipating and addressing financial, family, and production efficiency challenges and transitions through referrals, personalized education, and business and personal planning.

New York State Agricultural Experiment Station – The following partners and programs support the mission of the station:

• Cornell Lake Erie Research and Extension Laboratory (CLEREL) – The Lake Erie Regional Grape Program consists of extension educators and research faculty/staff from Cornell University and Penn State University devoted to projects that impact yields, product quality, diversity and improvement of cultivars, efficiency of production, profitability and adoption of environmentally sound cultural and pest management strategies in the Lake Erie region of New York and Pennsylvania.
• Fruit and Vegetable Processing Pilot Plant – A 10,000 square foot facility on the Geneva, New York, campus devoted to the preservation and processing of fruits and vegetables. This includes an extensive equipment inventory and full utilities.
• Hudson Valley Research  Laboratory​ – Located in the heart of the Hudson Valley growing region, the Hudson Valley Research Laboratory in Highland, New York, is a critical resource for this major production area for pome fruits and vegetables in Ulster County.
• Northeast Center for Food Entrepreneurship (NECFE) – The Northeast Center for Food Entrepreneurship’s purpose is to provide comprehensive assistance to beginning and established food entrepreneurs, thus promoting sustainable economic development of rural communities.
• New York State Wine Analytical Laboratory -The New York State Wine Analytical Laboratory offers over 25 different chemical, microbiological, and sensory analyses at their facility in the Department of Food Science at Cornell’s New York State Agricultural Experiment Station in Geneva, New York, for quality assurance, trouble shooting and federal regulatory compliance.
• New York State Integrated Pest Management Program – The New York State Integrated Pest Management Program develops sustainable ways to manage pests and helps growers and homeowners use methods that minimize environmental, health, and economic risks.
• New York State Department of Agriculture & Markets – This New York State Department of Agriculture & Markets’ website is designed to foster a competitive food and agriculture industry that benefits producers and consumers alike.

New York State Energy Research & Development Authority (NYSERDA): Selected Resources – NYSERDA offers the following business and residential programs and resources:

• Empower NY
• Energy Analysis
• Energy Audits
• Existing Facilities Program
• Get Energy $mart
• Green Jobs – Green NY
• NYSERDA Business Partners
• Power Naturally
• School Power….Naturally

SOUTHERN TIER ON-FARM ENHANCEMENT GRANT PROGRAM

The Southern Tier Agricultural Industry Enhancement Program offers “On-Farm Enhancement Grant Program”.  Click here to read more [Southern Tier Agricultural Industry Enhancement Program].

GOVERNOR ANDREW M. CUOMO MODIFIED NEW YORK’S ALCOHOLIC BEVERAGE CONTROL LAW (“ABC Law”).

On August 14, 2015 legislation was signed to modify three components of the ABC Law:

• Bill No. S.4800/A.7001 permits Farm Distillery operators to sell gifts, food items, craft products, and souvenirs from the farm’s tax-paid areas.
• Bill No. S.533-A/A.8043 permits alcoholic beverage tastings at retail stores without the presence of a manufacturer.
• Bill No. S.4282/A.7016 permits an exemption from certain tax filing requirements for micro-breweries.

For more information on how these modifications may affect your establishment, please contact either Jeffrey M. Fetter at 315-477-6256 or [email protected]

NEW YORK STATE TO CONTRIBUTE MORE THAN $16 MILLION TO GROW NEW YORK’S CRAFT BEVERAGE INDUSTRY.

On October 7, 2015, as he hosted the third Wine, Beer, Spirits, and Cider Summit, Governor Andrew M. Cuomo announced that the State will contribute more than $16 million in investments and initiatives to support the industry’s continued growth. According to Cuomo, “our investments in the farm-based beverage industry have created a synergy of economic momentum for wineries, cideries, breweries and distilleries…..fueling opportunity for small businesses across the state.”

To learn more about the investment and to read the full article from the Governor’s office, click here.