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485-b COMMERCIAL REAL PROPERTY TAX EXEMPTION Section 485-b of the New York Real Property Tax Law provides the basis for a 50% reduction of the increase in assessed value due to certain qualifying new construction, alterations, installations, or improvements for the purpose of commercial, business, or industrial activity, thus reducing real property taxes and some…

CANCELLATION OF DEBT INCOME You owe money. Then the debt gets cancelled. There is a risk that the cancelled debt will be treated as income to be included in your gross income that forms the basis for your income tax liability. Debt cancellation is becoming more common as this economic crisis grows. Unpaid purchases, credit…

THE PANDEMIC AND YOUR FINANCES Many of us have been financially impacted by the Coronavirus pandemic. There has been a lack of income due to loss of jobs, company layoffs and non-essential businesses being closed.  Rent and mortgages are due, monthly bills are stacking up, spending has increased, and credit cards have been maxed out….

SMALL BUSINESS THREATENED It has always been a challenge for the small business person to develop and operate the business of their dreams.  Regulations, big box and on-line competition, demanding credit sources and long hours are the price entrepreneurs pay for independence. Now on top of those forces has come the Covid-19 plague and society’s…

Beware COVID-19 Charitable Donation Fraud Beware COVID-19 Charitable Donation Fraud:  As we all struggle through the COVID-19 health crisis, there is little doubt that in due course Americans will open their wallets to help those in need. We are a very charitable society and give billions of dollars each year to a wide range of…

Michele L. Babcock Elected to Sullivan County Chamber of Commerce & Industry Board of Directors Press Release For more information, contact: Valerie Gross J&G LLP, Director of Marketing and Business Development, 845-778-2121  FOR IMMEDIATE RELEASE WALDEN, NY – The law firm of J&G, LLP (J&G) is pleased to announce that Michele L. Babcock, Managing Partner…

Gary M. Schuster Re-Elected to NYCON Board Press Release For more information, contact: Michele Babcock J&G LLP, Managing Partner, 845-778-2121  FOR IMMEDIATE RELEASE WALDEN, NY – The law firm of J&G, LLP (J&G) is pleased to announce that Gary M. Schuster, Partner concentrating in not-for-profit, business, arts and entertainment, was re-elected for a third term…

New Law Requires Transparency in Real Estate LLCs On September 13, 2019, Governor Cuomo signed into law a bill sponsored by Sen. James Skoufis which amends the state tax code to promote transparency in the ownership of limited liability companies (LLCs) that own residential real estate. In recent years, LLCs have become the business entity…

Important Notice: Changes to Statewide Housing Security and Tenant Protection Act of 2019 We want to be sure that you are aware of newly enacted state legislation which significantly impacts landlord-tenant matters. New York enacted the Housing Stability and Tenant Protection Act of 2019 providing for sweeping changes to rent and landlord/tenant laws with the…

Tips for Running a Nonprofit Almost every attorney and staff member at J&G volunteers for one or more nonprofits. We also represent dozens of nonprofits of all kinds. Here are some tips for running 501(c)(3)  charitable nonprofits. Tip 1. Care, Obedience and Loyalty. Members of a nonprofit board of directors are said to have these…

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