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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
2 days 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
5 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


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


Underberg & Kessler Earns High Honors in the 2026 edition of Best Law Firms®
We are pleased to announce that the Firm has been recognized for professional excellence in multiple practice areas in the 2026 edition of Best Law Firms . The Best Law Firms rankings are based on a rigorous evaluation process that includes the collection of client and lawyer evaluations, peer review from leading attorneys in their field, and a review of additional information provided by law firms as part of the formal submission process. To be eligible for a ranking in a pa

Underberg & Kessler
Nov 101 min read


SEQRA Step-by-Step: PART 3 – Completing an Environmental Assessment Form (EAF)
In Part 2 of our SEQRA Step-by-Step series, we discussed the first procedural step once you determine that SEQRA applies —classifying the action. In this installment, we move to the next step: completing the Environmental Assessment Form (EAF). The type of EAF required depends on how the action is classified. Understanding which form to use, and how to complete it, is essential to complying with SEQRA and keeping the review process on track. Type I Actions As discussed in the

Jacob H. Zoghlin
Oct 293 min read


U&K Attorneys Named to the 2025 Upstate New York Super Lawyers and Rising Stars Lists
We are proud to announce that fourteen attorneys were selected for inclusion in the 2025 Upstate New York Super Lawyers list and three attorneys were recognized in the 2025 Upstate New York Rising Stars list. Super Lawyers recognizes the top attorneys nationwide and across a variety of practice areas and firm sizes. Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5% of attorneys are selected to the Super Lawyers list and jus

Underberg & Kessler
Oct 71 min read


New York’s Green Amendment Moves from Ballot to Courtroom
When New Yorkers went to the polls in November 2021, more than 70% voted in favor of adding a new environmental right to the State...

Jacob H. Zoghlin
Sep 255 min read


What NYS Employers Should Know Before Terminating an Employee on Short-Term Disability
If you are an employer in New York, you have probably had to navigate short-term disability leave at some point. And one of the most...

Paul F. Keneally
Sep 83 min read


Ask An Attorney: Digital Health Legal Considerations
Q: What is digital health and what are some benefits for my practice? A: Digital health includes the use of various electronic...

Ericka B. Elliott
Sep 23 min read


AI in Summer 2025: The Promise, Potential, and Pitfalls
Recently, our firm evaluated the Artificial Intelligence (AI) assisted tools offered by Lexis and Thomson Reuters Westlaw and the...
David M. Tang
Aug 254 min read


SEQRA Step-By-Step: PART 2 - Classifying Actions Under SEQRA
In Part 1 of our SEQRA Step-by-Step series, we explored the purpose of the New York State Environmental Quality Review Act (SEQRA) and...

Jacob H. Zoghlin
Aug 203 min read


Joshua B. Beisker Named to 2025 Power List for Law
We are pleased to announce that Joshua B. Beisker has been named to the 2025 Rochester Business Journal and The Daily Record Trusts...

Underberg & Kessler
Aug 122 min read


SEQRA Step-By-Step: PART 1 – What Is the Purpose of SEQRA, and When Does It Apply?
We are pleased to introduce a blog series exploring the ins and outs of the New York State Environmental Quality Review Act (SEQRA). In...

Jacob H. Zoghlin
Aug 113 min read


Paul F. Keneally Named to 2025 Power List for Law
Congratulations to Paul F. Keneally for being named to the 2025 Rochester Business Journal and The Daily Record Labor & Employment...

Underberg & Kessler
Aug 82 min read


Estate Planning Strategies Under the One Big Beautiful Bill Act
The estate and gift tax landscape was poised for a major shift at the end of 2025 with the scheduled sunset of the Tax Cuts and Jobs Act...

Joshua B. Beisker
Aug 72 min read


No Tax on Some Tips and Overtime Adds Burden for Employers
On July 4, 2025, President Trump signed H.R. 1, the “One Big Beautiful Bill Act” (OBBBA) into law. Among other provisions, the OBBBA...

Paul F. Keneally
Aug 43 min read


Large Technology Projects Generate Community Concerns Regarding Impacts
Across New York State and the country, communities are seeing a wave of major technology-based development projects: semiconductor...

Jacob H. Zoghlin
Jul 242 min read


Essential Legal Documents for Your College-Bound Child
Sending a child off to college is a time of pride, celebration, and transition both for parents and their children. Parents who have been...

Joshua B. Beisker
Jul 182 min read
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