A new law was recently signed by Governor Phil Murphy permitting “notarial acts” to be done remotely in New Jersey using “communication technology” during the ongoing State of Emergency in New Jersey as declared by the Governor under Executive Order No. 103.  Notarial acts include: taking acknowledgments; administering oaths and affirmations; executing jurats or other

In an Advisory Opinion issued near the end of 2016, the New York State Department of Taxation and Finance has determined that the transfer of real property in New York State from an “exchange accommodation titleholder” to a taxpayer in connection with a so-called “reverse” like-kind exchange under Section 1031 of the Internal Revenue Code

An amendment to the Executive Law of New York State modifying the Uniform Fire Prevention and Building Code became effective on June 27, 2015, which now requires owners of existing commercial buildings to install carbon monoxide alarms or detection equipment in every commercial building and restaurant that: (i) contains any carbon monoxide source (including any