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SEQRA Step-By-Step: PART 4 – Coordinated Review and Determining Significance
In Part 3 of our SEQRA Step-By-Step series, we explained how to complete the Environmental Assessment Form (EAF), an essential tool for evaluating potential environmental impacts. In this installment, we move to the next major phases of the SEQRA process: coordinated review and determining significance. These steps determine how multiple agencies work together and whether an Environmental Impact Statement (EIS) will be required. Coordinated Review Under SEQRA Coordinated revi
Jacob H. Zoghlin
11 hours ago3 min read


IRS Issues Guidance on Tips and Overtime Deductions for 2025
When we first wrote about this topic in August 2025 , the IRS had not yet issued formal guidance on how the tip and overtime deductions added by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA) would be implemented. On November 21, 2025, the Treasury and IRS issued Notice 2025‑69 , which provides clarification on how to determine the amount of the deduction if a worker did not receive a separate accounting from their e
Paul F. Keneally
3 days ago4 min read


Ask An Attorney: Best Practices for Prescribing Opioids as a Covering Provider
Q. Opioid abuse by patients continues to be a serious concern, which our practice works diligently to address while treating our patients. When covering for a colleague who is on vacation, am I permitted to issue prescriptions for opioids to their patients? A: Yes. An authorized practitioner who is covering for a colleague who is temporarily unavailable can prescribe a controlled substance to their patients if certain criteria are met. In response to the public health crisis
David H. Fitch
Dec 24 min read


Andrew Washburn Selected as a 2025 Forty Under 40 Honoree
We are pleased to announce that Andrew M. Washburn , partner in the Commercial Lending, Creditors’ Rights , and Real Estate & Finance practice groups, has been selected as a 2025 Rochester Business Journal Forty Under 40 honoree. The Forty Under 40 program recognizes Rochester's leaders who are 39 years of age or younger for their professional accomplishments, community service, and commitment to inspiring change. These individuals are not only achieving success in their c
Underberg & Kessler
Nov 242 min read


New York Court Orders DEC to Finalize Climate-Regulations Under CLCPA
On October 24, 2025, the New York State Department of Environmental Conservation (DEC) was directed by the Albany County Supreme Court in the case Citizen Action of New York et al v. New York State Department of Environmental Conservation (Index No. 903160-25, NYSCEF Doc. No. 93) to promulgate final regulations implementing the emissions-reduction mandates of the Climate Leadership and Community Protection Act (CLCPA). The court gave DEC until February 6, 2026, to complete t
Jacob H. Zoghlin
Nov 214 min read


Major Changes to the New York State Division of Human Rights Complaint Filing Process
In acknowledgment of the existing backlog of cases at the agency, effective November 14, 2025, the New York State Division of Human Rights (“DHR”) is implementing significant changes to the way individuals report and file complaints of unlawful discrimination under the New York State Human Rights Law. These changes result from amendments to 9 NYCRR §§ 465.1, 465.2, 465.3, 465.5, and 465.6, and the repeal of § 465.8, which were finalized on September 10, 2025. According to the
Ryan T. Biesenbach
Nov 122 min read
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