The Issue New York City has a new tax aimed squarely at high-value second homes. New York’s new Pied-à-Terre Tax (“PAT Tax”) is imposed on residential real property owners in New York City who use such property as a secondary residence or an investment.[1] It reaches one-to-three-family homes, residential condominium…
New York City has a new tax aimed squarely at high-value second homes. New York’s new Pied-à-Terre Tax (“PAT Tax”) is imposed on residential real property owners in New York City who use such property as a secondary residence or an investment.[1] New York’s 2026–2027 state budget bill, enacted on…
Comiter Singer is pleased to announce that Partners Andrew R. Comiter and Brad Gould have again been named to the 2026 Lawdragon 500 Leading Global Tax Lawyers Guide, which recognizes outstanding tax attorneys from around the world. Lawdragon’s annual guide highlights lawyers who advise clients on sophisticated tax matters, including…
There have been two recent developments regarding the Corporate Transparency Act (CTA). On January 23, 2025, the U.S. Supreme Court granted the government’s motion to stay the nationwide injunction issued in Texas Top Cop Shop, Inc. et al. v. Garland, No. 4:24-cv-478 (E.D. Tex. Dec. 5, 2024) pending its appeal…
Two recent developments have occurred with the Corporate Transparency Act (CTA). **Hurricane Milton Relief** The Financial Crimes Enforcement Network (FinCEN) has granted extensions to certain filing deadlines for victims of Hurricane Milton. For eligible victims of Hurricane Helene, beneficial ownership information (BOI) reports (initial or updated) due on or between…
