ARTICLES & POSTS

On December 19, 2025, Governor Kathy Hochul signed the Trapped at Work Act (the “Act”) into law, amending the New York Labor Law to significantly curtail an employer’s ability to require workers to repay money if they leave employment before a specified period of time. The Act took effect immediately and reflects New York’s continued scrutiny of contractual provisions restricting employee mobility. Covered Employers and Workers The Act adopts an expansive definition of both “

Underberg & Kessler LLP, a full-service law firm based in Rochester with offices in Buffalo, Canandaigua, and Geneseo, proudly marks its 100th anniversary in 2026. For a century, the firm has delivered comprehensive, client-focused legal services to businesses, municipalities, not-for-profit organizations, and individuals throughout Rochester, Western New York, and across New York State. Union Trust Building in Rochester, NY The firm’s origins trace back to 1926, when respect

We are pleased to announce that Jacob H. Zoghlin has been named to the Rochester Business Journal’s 2025  Power List for Environmental Leaders. This recognition honors people who have made significant contributions to climate advocacy and sustainability efforts in the Rochester region. Jacob serves as Chair of Underberg & Kessler’s Environmental Law  and Municipal Law  practice groups and is a Partner in the firm’s Cannabis Law , Litigation  and Real Estate & Finance  practi

Recent lawsuits and settlements serve as a powerful reminder that sexual harassment prevention should remain at the top of every employer’s compliance agenda. The risks are no longer limited to overt misconduct as enforcement agencies are scrutinizing workplace culture, reporting systems, and managerial accountability more closely than ever. Below is an overview of some current enforcement trends and cases illustrating where employers are facing the greatest exposure and what

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

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