August 2019 Archives

Welcome to the August 2019 Issue of Electronically in Touch

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We are pleased to submit the August 2019 issue of Electronically in Touch. This issue consists of informative articles regarding the recent and growing trend of deep fake pornography laws, the balance of online and in-person networking, tips on developing your network as a young lawyer, the importance of exercise while balancing the demands of the legal industry, s-corporations and some important tax preparation considerations as well as details on upcoming events by the New York State Bar Association's Young Lawyers Section.

Electronically In Touch is a member driven publication. We welcome submissions from members on any relevant topic, including practice tips, substantive legal articles, case updates, work/life balance, and information regarding upcoming meetings and events. Please submit articles to Julie T. Houth at or Mansi Parikh at

Deep Fakes

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By Bobby Desmond, Esq.

Legislative panic about deep fakes skips over NY for now, but changes to right of publicity could be coming soon

It seems like everyone these days is freaking out about fake news and deep fakes - digitally altered photos, videos, and sounds that are sometimes confusingly realistic.

Many states seem most concerned with the recent and growing trend of deep fake pornography. For example, Virginia recently expanded its revenge porn statute to include criminal sanctions for the unauthorized dissemination of a falsely created videographic or still image that depicts another person in a state of nudity or sexual exposure with the intent to coerce, harass, or intimidate another person. See Virginia Revenge Porn Statute §18.2-386.2. Unlawful dissemination or sale of images of another; penalty.

In Hollywood, many individuals and organizations including the actors guild, SAG-AFTRA, support a crackdown on deep fake pornography, which often target celebrities like Wonder Woman actress Gal Gadot, and advocate for protecting an actor's right to control the use of their likeness in digitally altered contexts.

On the other side of the argument, the Motion Picture Association of America and other industries have voiced their opposition to deep fake bills and warned about potential First Amendment violations that are likely to occur if a broadly worded statute prohibits content creators from exercising their free speech rights.

From a different front, lawmakers in other states are more concerned with the political implications of deep fakes. For example, Democratic California Assembly member Marc Berman introduced a state bill that would make it a crime to knowingly or recklessly share deceptive audio or visual media of a political candidate within 60 days of an election with the intent to injure the candidate's reputation or to deceive a voter into voting for or against the candidate.

After a crafty Internet user slowed down and dropped the pitch of a video of Speaker of the House Nancy Pelosi to make it appear as if she was drunk and slurring her words, federal lawmakers jumped into the fray and proposed their own deep fake bills.

Democratic U.S. Representative Yvette Clarke of New York introduced the Defending Each and Every Person from False Appearances by Keeping Exploitation Subject to Accountability Act of 2019 in the House of Representatives in June. The DEEP FAKES Accountability Act would create criminal and civil penalties for failing to disclose deep fakes or for altering the disclosures on deep fakes in addition to a private right of action for those injured by deep fakes. The bill includes provisions for both deep fake porn and political deep fakes created to influence elections and other policy debates.

Republican U.S. Representative Pete King of New York introduced the Deep Fakes Report Act in July, which would require the Secretary of Homeland Security to publish an annual report on the use of deep fake technology. The Senate Artificial Intelligence Caucus has also sponsored a companion version.

Republican U.S. Representative John Katko of New York introduced the Stop Harmful Image Exploitation and Limiting Distribution Act of 2019 in May of this year. The SHIELD Act is a federal revenge porn bill that does not directly address deep fakes, but would create federal criminal liability for sharing private sexual images without consent.

The supposed plight of deep fakes was not one of the topics in the more than 300 bills that were passed during New York's latest legislative session, which ended on June 19, 2019. However, proposed legislation would have reassessed and readdressed publicity and privacy rights in the state, including new civil liability for certain nonconsensual uses of deep fakes. Though stalled, the bill is expected to make a comeback during New York's next legislative session later this year.

The proposed law would create civil liability in instances where an individual uses a digital replica of an actor, singer, dancer, musician, or athlete in a manner that is intended to and does create the reasonable impression that the replicated individual is performing the activity for which the replicated individual is known. The proposed law includes certain free speech carve outs where consent would not be required including instances of parody, satire, commentary, or criticism; works of political or public interest or newsworthy value; de minimis or incidental uses; and certain broadcast and streaming reproductions.

Separately, the proposed law would also create civil liability for deep fakes pornography when the use is intended to depict and does falsely depict an individual as performing in the nude or as engaging in sexual acts they did not perform. Consent would not be required for deep fakes pornography if there is a legitimate public purpose, political or newsworthy value, or for commentary or criticism.

The proposed law would also create limited immunity for the owners and employees of newspapers, magazines, radio, television, and cable stations, and other advertisers that transmit advertising that uses such deep fakes, unless the owner or employee had actual knowledge of the unauthorized use.

Additionally, the proposed law would vastly change publicity rights in ways that have nothing to do with deep fakes such as the establishment of a person's name, picture, voice, and signature as freely transferable property rights, above and beyond the state's current protections which are primarily based on privacy concerns.

While such a change would allow celebrities to more easily monetize their persona, Jennifer Rothman of Loyola Law School pointed out that establishing an alienable property right over areas traditionally considered publicity rights would have unexpected consequences and present tricky legal questions like whether creditors could take ownership over a celebrity's publicity rights in the event of bankruptcy or whether a spouse could claim an ownership interest in a celebrity's publicity rights in divorce.

The law could make possible the scenario in a recent episode of the Netflix science fiction anthology series Black Mirror. In the episode, real life popstar Miley Cyrus plays a fiction popstar who is placed in a vegetative state by her abusive aunt-turned-manager who then creates a digital version of the fictional popstar to tour the world while the physical popstar remains subdued.

Of course, this extreme example is admittedly far-fetched, but one has to wonder what the other legal ramifications of this bill could be. Jeffrey Bennett, the deputy general counsel of SAG-AFTRA, has warned that an actor's livelihood could be put at risk if a licensee used a digital version of an actor in a new movie to replace the real actor altogether. Imagine a scenario where Hollywood's leading gents and ladies were not constrained by time and space but could instead license out their likeness to digitally appear in a countless number of movies every year. While this would negatively impact living actors competing for roles, it could help support the heirs of a deceased actor by licensing out the actor's likeness to star in a movie posthumously.

Bobby Desmond is an Associate Attorney at Walters Law Group, where he focuses his practice on First Amendment, Internet law, and intellectual property issues. More information about his qualifications and experience can be found here: Nothing herein is intended as legal advice.

The Yin-Yang of Online and In-Person Networking

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By Carol Schiro Greenwald, Ph.D.

Networking is about relationship building: moving from the initial handshake with an unfamiliar person through many contacts until you know each other well enough to be colleagues, clients, referral sources or friends. The road to collegiality leads through many personalized connection points.

Many networkers think these "touches" are best achieved in person. Others, who use technology all day, every day, think that social media interactions are a logical 21st century substitute for in person connections.

Most effective networkers use both avenues to make and develop connections. They may meet online but follow up by meeting for breakfast in person. Or someone who has many in-person networking activities each week may still request LinkedIn "links" with these people, or use technology to transmit content through blogs, newsletters and articles.

Risk adverse networkers worry about too much sharing online because they fear loss of privacy, cyber theft, ethics issues, and misinformation. They worry about revealing private information to online contacts who turn out to not be what they seem. These networkers tend to limit their networking. They become:

• Lurkers who read online but never participate by sharing information or joining conversations,
• Limited-use networkers who only use the internet to share content.

Those who prefer online networking cite the time saved because they don't have to travel to and from a meeting place. They love the ease of connecting from anywhere-in their car, on a train, walking down the street. They also appreciate the intellectual and geographic potential of the web and the breadth of contacts and visibility options that are available online.

Combining the two networking avenues, the networking yin-yang approach, is a valuable form of networking because it balances the ubiquity of internet networking options with the in-the-flesh authenticity of in-person meetings. This article reviews the range of online networking activities and then highlights some effective ways to integrate in- person and online networking.


According to Attorney at Work's 4th Annual Social Media Marketing Survey (2018) lawyers have embraced social media!

• Eight out of ten lawyers use social media.
• 85% of those lawyers say social media is part of their marketing strategy. They use it primarily for brand building or to stay in touch with clients and contacts.
• Lawyers' favorite sites are LinkedIn and Facebook. Although the question wasn't asked, it would seem logical that B2C lawyers who work with individuals are more likely to use Facebook where they can connect to people in the context of their personal life, while B2B business lawyers are more likely to favor LinkedIn, called the No.1 online professionals' networking site.
• Increasingly lawyers see the ROI of online activities. Seven out of 10 lawyers say social media is "very" or "somewhat" responsible for bringing in new clients.
The web is an excellent venue for business and professional purposes. Online you can:
• Connect or reconnect with people you want in your network;
• Leverage the national and international breadth of the web to compete outside your local area;
• Build an online audience interested in your thought leadership, your services, or your online relationships with others;
• Broaden your mind by following the ideas and activities of influencers;
• Stay visible and top of mind.

Both LinkedIn and Facebook offer opportunities to join subject-matter, institutional [think company or college alumni groups], social, community, and demographic-focused groups that introduce you to communities of people with similar interests. Through this kind of group participation members get to know each other informally. When it becomes appropriate for you to offer information related to your work expertise, your reply is believable to the others because it occurs within the shared discussion context.

Participating in these conversations also provides an opportunity to learn about your target audience in terms of their interests, their opinions, their "hotspots," and their jargon. This kind of knowledge helps you blend into your prospects' and clients' worlds.

The increasing online participation of lawyers is paralleled by an increasing number of lawyer-focused websites. A Google search for "lawyer or attorney social networking sites" yields 129 million entries. The sites range from open social networks like LinkedIn to lawyer directories to invitation-only, private networking groups. Some sites are platforms for disseminating content such as Justia and LexBlog. Others are listservs and single-subject groups that share knowledge informally among members. Because lawyers use LinkedIn more than any other online platform, we will look at some of its networking opportunities.


LinkedIn is the largest professional networking online site, with more than 500 million members. Professionals use the site to:

• Connect to people they know or want to meet;
• Connect to people they want to stay looped in with after they have met them;
• Circulate articles, event invitations and updates;
• Research people, companies, and places as part of their in-person networking preparations;
• Begin a dialogue with thought leaders;
• Make referrals and get referred;
• Join and participate in groups that are important to them or to their niche markets.

LinkedIn Groups: As with in-person networking, group memberships make it easier to build a solid contacts list because you can interact with many potential connections at once. There are literally thousands of LinkedIn groups. LinkedIn allows you to join up to 100 of them.

Of course, join your alumni groups, professional associations and online groups that parallel the in-person groups and organizations you belong to. Then, look for groups with like-minded people in similar professions who can help you expand your referral network. Join groups of people with similar interests.

Go where your clients, referral sources and those in allied industries and professions go. Join groups that provide information about industry or demographically-relevant trends. For example, health care, elder law and T&E lawyers could join AARP (an umbrella organization focused on the needs of those over 50 years old), retirement planning groups, trade and professional association groups ranging from geriatric consultants to health care providers, locally focused senior citizen advocacy groups, groups for financial planners, bankers and accountants who target the elderly and, of course, bar associations.

If you have a B2C focus, you may want to seek out groups built around the personal interests of those you want to work with, such as Mom's groups, PTAs, book clubs, religious social groups, hobby groups, etc.
LinkedIn groups can be excellent sources of career or practice-related information and innovative ideas. Join the groups that people you follow for their ideas belong to.


Just as in-person networking assumes certain attitudes and etiquette, so too does online networking. Personalization is important in both settings. For example, when you invite someone to link to you, it is a best practice to add a few words about where you have met or who you know in common or why you want to connect with them.

When someone has looked at your LinkedIn profile, consider sending them a message saying, "Thank you for taking the time to review my profile. Can I help you in any way?" (or) "Would you like to meet for coffee?" If someone adds an online testimonial for you, send a message thanking them for their help.

When you participate in online conversations, use them as an opportunity to showcase your expertise or personal experience with the issue at hand. Don't say "Great article." Instead say, "Great article because [and then give a reason]." Your reasoning becomes a billboard showing everyone else in the group how you think and how you feel about issues shared in the group. A thoughtful conversation thread becomes a reputation builder establishing you as an expert.


Many organizations do it for you. Online groups hold in-person events. In-person organizations use online options to form groups, send invitations, and so on. Most in-person networking groups have websites where the public can learn about the group. Many also offer member-only email-based listservs. Often, groups that meet in person use social media sites such as to attract members, announce their schedules, and have participants register for specific activities.

Effective personal networking should also combine online and in-person activities so that they complement and reinforce each other. In-person networking satisfies basic human needs. People are animals. We need to sniff out strangers, touch the merchandise and assess the authenticity of those we meet.

Researchers generally agree that there is a psychological difference between online and in-person relationships. Social media facilitates connections but creates little emotional involvement. By contrast, in-person encounters provide emotional and physiological benefits.

Grow your contacts list: Just as in-person networking is built around the give-to-get principle, so, too, take advantage of internet opportunities to share knowledge and make introductions. Use the reach of the internet to extend the possibilities that turn up with in-person networking.

When you meet in person, invite people to connect with you online. When you meet online and want to make sure there is a fit with your strategic networking goals, plan an in-person meeting or phone call. When you identify interesting people through group conversations, link to them and, if possible, invite them to join you for an in-person coffee.

LinkedIn offers an excellent yin-yang opportunity to grow your own network when people share those on their contact lists with colleagues. This is a multi-step process:

1. First you pick a colleague who is probably linked to people you would like to know.
2. Then you review that person's connections and select one or two people you would like to meet.
3. You ask your connection to scan your connections and find individuals of interest.
4. Each person then invites their identified connections to a joint breakfast or lunch.
5. At the meal, the two who already know each other lead the conversation to highlight relevant aspects of their connections.
6. When successful, the two lead connectors have strategically broadened their networks. The sharing aspect of the activity speeds up the relationship building process.

Keep growing your contacts base. Add people you meet at in-person events. When you see synergies through online conversations or in-person conversations, make introductions. Use internet sites to search through rosters from your schools and previous employers to become reacquainted with old colleagues and friends.

Research people before you meet them: LinkedIn and other networking sites offer excellent options for investigating people before you meet them. Use the opportunity to learn about breakfast and lunch colleagues, guest speakers, networking group leaders, and so on.

• Read their online bios for a sense of what is important to them.
• Scroll down to the personal section to learn something about their private life.
• If the site shows you share contacts, be sure to make a note about this so you can begin a conversation on common ground.
• If you have never met in person, pay attention to the person's photograph so you will recognize them when you meet.

Think globally. Online offers a way to extend your reach beyond your local geographic area. Follow global trends online if it is appropriate for your business. When you travel, search your online contacts for people who live where you are going, and connect. Before conferences, research who else you know will be there and make plans to connect.

Keep in touch: The internet makes it easy to keep in touch between in-person meetings. For example, you can:

• Use online personalization reminders to send birthday cards, anniversary cards, and other appropriate personal cards to people you know.
• When you learn through online sites that people have work anniversaries, change jobs, marry or have children, send a note or a personalized card.
• If appropriate, send a note on the anniversary of a successful case.

Combining the advantages of online and in-person networking adds both depth and breadth to your initiatives. Use the breadth of the internet to share knowledge and expand your own intellectual horizons. Use the depth of in-person connections to move in a targeted way toward your personal and career goals.



• Be the same person on and offline. The competencies you showcase online should be obvious in person when you talk about the benefits of your expertise.
• Remember what your goals are.
• Continue your in-person networking strategy online.


• When they connect with you.
• When they look at your profile.
• When they like, share, or comment on your posts.
• When they provide answers to your questions or make introductions for you.


• That photo of you on the beach that you posted 10 years ago is still available online. Think if it presents the image you want to present today. If it doesn't, take it down.
• Protect your online reputation.
• Remember online media, like in-person activities, has a social component-so emphasize sharing rather than selling.
• Give-to-get because what goes around comes around.

Carol Schiro Greenwald, Ph.D. is a strategist, coach, trainer and networking guru for lawyers. This article is drawn from her new book, Strategic Networking for Introverts, Extroverts and Everyone in Between (American Bar Association, Law Practice Division, 2019).

Developing Your Network as a Young Attorney

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By Kyle LaBuff, Esq.

Starting out as an attorney is tough--really tough. Nothing can prepare you for it, unless maybe 'daddy' or 'mommy' is a lawyer and you'll inherit the practice. And coupled with the fact you do not have any experience, you have a limited network, and you don't know what you don't know, the journey as a new attorney is difficult. This article will provide a compass to navigate the daunting job search as you develop your network.

First of all, you have more resources than you think. You should have at least two alumni networks. One is your undergraduate alumni association. It will have a list of alumni in your city and hopefully the attorneys in your city. Call and email your alumni association to get that list, then call and email every alumnus on that list that is an attorney. The same is true for your law school. Expect the extreme responses from alumni: No response or an "I'm too busy for you, kid," response. The second will be excitement! These seasoned alumni started somewhere. Those who will meet for lunch, coffee, or a drink should be excited to help and they certainly know people. It goes without saying, if the meeting goes well, send a thank you card, a handwritten thank you card, a practice lost on most millennials. If you feel the meeting went just OK or perhaps poorly, send a card anyway. The alumnus might be sizing you up or just limited in expressing themselves emotionally. Deep down, they may really like you.

To build on this, alumni associations offer many growth opportunities. For example, most alumni associations have a program that allow for members to travel abroad together. Once every other year, University of Dayton School of Law offers a service trip to alumni. This is an inexpensive opportunity to see the world, learn about the law, and network. Through this program, I have gone to Guatemala, Uruguay, and Argentina. Last week, I attended an alumni meeting in New York City regarding human rights and how alumni can help.

Secondly, once you're sworn in as an attorney, find the pro bono organizations in your city or state. There should be about 10 or more. Pick between three to five organizations and reach out. See which ones can get you started on pro bono work immediately. For me, I picked Ask a Lawyer Clinic organized by the New Haven County Bar Association, Connecticut Veteran's Legal Center, and Statewide Legal Services. I put my knowledge to use multiple times a week and my confidence grew quickly. This gives you some much needed experience. In all likelihood, they will start a new attorney out with smaller cases, but you can always ask to assist in a larger matter. Pro bono work is great because it gives you experience, allows you to network, and is great for your well-being; volunteering can lower one's blood pressure and extend longevity, according to Harvard Health Blog, "Volunteering May Be Good for Body and Mind," by Stephanie Watson. Further, if you already have a job and are looking to volunteer, pick a jurisprudence that is different from your job. I was laid off in the budget cuts of 2016 as a Public Defender. At the time, all of my experience was in criminal defense, making me a tough sell. Don't put all your eggs in one basket. If you work for a firm that primary does litigation, pick a pro bono avenue that is transactional.

Next, nearly every municipal district has boards and committees that need to be filled with young blood. I have served a term on the city of Bridgeport's Zoning Board of Appeals. I was the youngest by decades and to my pleasant surprise, my input was taken seriously and I learned a lot from my seasoned peers. This was an effective and easy way to network.

It goes without saying, join your local bar association! Many bar associations have pro bono and networking opportunities. Furthermore, many have mentoring programs. When I started practicing law, I joined multiple bar associations and the New Haven County Bar Association had a thorough mentoring program. They paired me with an attorney about 12 years older than me, which was a perfect age difference. I was brought in to observe how the law firm functioned both in aiding clients and the business aspect as well.

Many state bar associations also have a fellowship program. Sometimes these are competitive, but they are worth it if you are picked. Connecticut Bar Association's Presidential Fellowship program allows us to help sections of the Bar to grow and offers us training. Yet again, networking is nearly automatic.

I cannot encourage this enough--new attorneys should try to get published. Pick a topic you're passionate about and submit it to your local or state bar association. Getting published is such an honor and you can build on the traction with newer name recognition you develop! One article a year will make a difference.

Next, your city and state will have Young Professional organizations. JOIN these! Yes, it will drum up business. Yes, you'll meet other attorneys. However, you will meet non-attorneys! This will give a great break from the profession, as amazing as it is.

While you are doing everything I have mentioned above, I would advise to search for multiple recruiting organizations for attorneys. Submit your resume, after you had your career services department review and edit it, and let the recruiters work for you! They have spots to fill and are happy to help you. There are many jobs to be filled in what professional headhunters call, the "hidden job market," what many describe as a place where the jobs exist, but have not been posted. Use your network to find them.

Once you land the career you have worked so hard for, please do not forget about others who are fresh out of school and are looking for work. Helping others in need is very rewarding. Above all else, enjoy the networking experience!!!

Kyle LaBuff is a Special Deputy Assistant State's Attorney in Connecticut. He serves in the Connecticut Bar Association's Presidential Fellowship program and worked with pro bono organizations such as Statewide Legal Services and Connecticut Veteran's Legal Center. He currently lives in Bridgeport.

The Importance of Exercise

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By Marco Sarkovich

Incorporating Exercise in One's Schedule

Regular exercise has long been held as the key to a healthier life: increasing one's natural energy levels and even adding years to one's life. However, the benefits of exercise go deeper than just physical betterment. Studies show that consistent exercise also provides significant mental health benefits, which can be very beneficial for law students and lawyers given the demands of legal work.

As a law student, I would often find it difficult to allocate time for physical activity. Law students are hard-pressed for free time because the requirements of a typical school workload can be demanding and include reading cases, drafting memos and other papers, studying for exams, or working a part-time job. Furthermore, law students often live a sedentary lifestyle, spending much of their time studying, conducting research or writing--all while sitting down.

The easiest way to incorporate exercise into your daily schedule is to start early. Beginning your morning with a workout can yield drastic benefits, often kick-starting your day and enhancing your productivity. Morning exercise provides a boost of endorphins, making you feel more optimistic and positive throughout the day. Furthermore, these workouts do not need to be intense. Simply jogging or walking will stimulate blood flow, increasing the flow of oxygen and nutrients to your body, providing an energy boost to start your day!

If you are not a morning person, then I recommend allocating time at the end of the day for a workout, preferably immediately after classes or work. This is a crucial period because once you are home and comfortable, it is difficult to summon the energy to exercise. Again, the workout does not need to be intense; simply going on a jog around the neighborhood yields significant benefits.

Integrating exercise into your day can also be accomplished with little choices throughout the day. For instance, skip the elevator and take the stairs; workout while watching TV; or even go on a walk during lunch. Incorporating exercise into your daily routine does not need to be burdensome. Law students instead can make simple adjustments to their daily routine. These changes can help law students maintain a healthy lifestyle throughout their time in law school and can extend into their time as a lawyer.

The Benefits of Exercise

Routine exercise enhances cognitive function, an essential skill for both law students and lawyers. Regular physical activity improves memory retention and slows the natural aging process of the brain. This is because exercise increases your heart rate, boosting the flow of blood and oxygen to your brain. More oxygen and blood to the brain leads to neurogenesis, or the production of neurons, in components of your brain, such as the hippocampus, that controls memory and thinking. This increase of the neuron reserve of the hippocampus improves memory function, which is also important for law students and lawyers. Many other studies demonstrate that exercise increases one's ability to learn new tasks, recall facts and memories, and cope with stress--all of which are crucial for law students and lawyers.

Another benefit of habitual exercise is its effect on our emotions, particularly making us feel happier. This is because exercise increases sensitivity for the hormones serotonin and norepinephrine, which alleviate feelings of depression. Additionally, exercise increases the production of endorphins, a hormone responsible for the production of positive feelings. The mental health of law students and lawyers is also important and physical activity can help support mental health.
An interesting fact is that the intensity of the exercise does not matter. You can benefit from exercise regardless of the intensity. All of these benefits can combat the adverse effects of stress and give you a sense of command over your body and work life!

Final Thought

Professional responsibility rules require that lawyers provide competent legal services and this means that lawyers and future lawyers should do their best to practice a healthy lifestyle, which includes good physical and mental health. The physical and mental health of law students and lawyers is often ignored due to the intense workload, however if a routine is maintained, law students and lawyers can reap the benefits of not only being fit, but perform their legal tasks at their very best.

Marco Sarkovich is currently a third-year law school student at the University of San Diego School of Law. Because Marco majored in finance during his college years, he intends to pursue a legal career in corporate and transactional law. He enjoys living an active lifestyle, whether it is playing sports or working out, he has grown to understand the importance of exercise and plans to continue an active lifestyle once he becomes an attorney. Through his knowledge of fitness, he wishes to help inspire others to live a healthier and more fulfilling life.

By Julie T. Houth, Esq.

Background on S Corporation

Tax preparation for S corporation shareholders is an important step to avoid risks, which include an audit by the Internal Revenue Service ("IRS"). Many business owners elect subchapter S when they form their corporation because this option appears to be advantageous to them. An S corporation works like a hybrid entity that has characteristics of both a corporation and a partnership. Although it operates as a corporation, the business is not subject to double taxation unlike a traditional corporation since it is the shareholders, and not the corporation, pay federal income tax on the business profits. It is important to note that an S corporation must still file an annual corporate tax return.

Formation Requirements for an S Corporation and its Tax Treatment

There are several IRS requirements that should to be met in order to have tax treatment as an S corporation. The business must operate as a domestic corporation, have only one class of stock, and have no more than 100 U.S. shareholders. If these requirements are met, then to ensure that the corporation has tax treatment of an S corporation, Form 2553 should be filed to elect S corporation tax treatment. The business is then subject to a different form of taxation than typical corporations. When the subchapter S is elected, it allows income to pass through to the shareholders so the income earned can be taxed at the individual level.

Most corporations are subject to the traditional corporation tax rules, which include double taxation. Traditional treatment of a corporation is when the business is responsible for paying income tax on its earnings and then the shareholders are responsible for paying a second tax when they receive dividends from the corporation. On the contrary, an S corporation does not pay any tax to the IRS. It is treated similarly to a partnership; the income and deductions "pass-through" to each shareholder so he or she can report the income on their personal income tax returns in proportion to their respective shares of ownership.

Form Schedule K-1 in Relation to S Corporations

The IRS Form 1120S provides the IRS with information regarding the S corporation's income, losses, credits and deductions. The S corporation must prepare a Schedule K-1 for its shareholders, which reports the shareholder's income, deductions and credits. The Schedule K-1 is an IRS tax form issued annually for an investment in partnership interests. The purpose of the Schedule K-1 is to report each partner's share of the partnership's earnings, losses, deductions, and credits. Note that the Schedule K-1 is also used by shareholders of S corporations for companies of under 100 stockholders that are taxed as partnerships. These forms are due on March 15 for those corporations who operate on the calendar year. For those corporations who work on a fiscal year, the forms are due on the 15th of the third month following the end of their fiscal year.

Annual Business Tax Returns

Even though the S corporation does not pay income tax, it has a responsibility to file an annual tax return on Form 1120S. This tax form is for informational purposes only and provides the IRS with an aggregate view of the business' earnings and expenses. Along with the Form 1120S, the S corporation is also responsible for preparing a separate K-1 for each shareholder to report their respective share of earnings and deductions on their own tax returns.

Shareholder Tax Returns

Each shareholder of an S corporation will receive a copy of their K-1 that the corporation prepares. As a shareholder, he or she must incorporate the amounts reported on your K-1 into your own income tax return. Since the income on the K-1 is included on each shareholder's own tax return, it is important to follow the appropriate deadlines for his or her Form 1040, which is April 15 of each year for most taxpayers.

Final Thought

Tax preparation for S corporations and its shareholders can be complicated. Taxpayers should be aware that there are qualified tax professionals that can help with tax preparation for S corporations. Experienced enrolled agents, Certified Public Accountants, or tax lawyers can all potentially help business owners with their S corporation formation or tax preparation, in whole or in part. There are also low income tax clinics with several nonprofits like The Legal Aid Society located throughout the country that can also help taxpayers who cannot afford to hire a tax professional.

Julie T. Houth, Esq., LL.M (Taxation) is a staff attorney for Robbins Geller Rudman & Dowd LLP, a law firm with over 200 lawyers across the nation specializing in complex litigation representing plaintiffs in securities fraud, antitrust, corporate mergers and acquisitions, consumer and insurance fraud, multi-district litigation, and whistleblower protection cases. She is currently an American Bar Association Young Lawyers Fellow for the 2018-2019 term with the GPSolo Division. In addition, she serves as one of the New York State Young Lawyers Delegate to the American Bar Association House of Delegates and is the co-editor in chief for the NYSBA YLS Electronically In Touch.

Upcoming Recommended Events

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August 7th - 10th, 2019

Join the Torts, Insurance, and Compensation Law Section this summer at the beautiful Kingsmill Resort in Williamsburg, Virginia on August 7th - 10th, 2019! This destination conference is co-sponsored by the Young Lawyers Section!

Register here:

With the stunning James River setting, two renowned 18-hole golf courses, and a boundless range of recreational activities, the Kingsmill is considered another world nestled into Williamsburg, Virginia. Rediscover the nation's past at Colonial Williamsburg or visit Busch Gardens and Water Country USA, the mid-Atlantic's largest water park.

Reserve your room at the Kingsmill Resort Now!

Room block is for August 7th - 10th. If you would like to reserve your room outside of these dates, please call the Reservation Department directly at 1-800-832-5665 and tell them you would like the NYSBA TICL Section Summer Meeting rate.

*Room block is open until July 18, 2019*

This program is approved for a total of 7 MCLE credits.


The New York State Bar Association is pleased to offer newly admitted attorneys a two-day Bridging the Gap CLE program. Transitional courses are designed to help newly admitted attorneys develop a foundation in the practical skills, techniques and procedures that are essential to the practice of law.

16.0 MCLE Credits
Tuesday, August 13 - Wednesday, August 14, 2019
Convene Conference Center | 101 Park Avenue (Entrance on Corner of 41st Street) | NYC

$395 Special Rate for Newly Admitted Attorneys & International Section Members
NYSBA Member: $495 | Non-Member: $695

Register here:

August 14, 2019


The Young Lawyers Section will host a summer mixer at Druthers Brewing Company located at 221 Harborside Drive, Schenectady, NY 12305. Complimentary finger foods and beer served during the first hour, cash bar for the second hour. Free event for members of NYSBA, the Albany County Bar Association, and the Schenectady County Bar Association. $10 registration fee for non-members to attend this event.

Register here:

August 15, 2019

Brooklyn Brewery Tour | Networking Event
Sponsored by Young Lawyers Section 10th Judicial District
2 p.m. - 12 a.m.

Cost: $65 per person. Includes coach transportation to all 4 breweries, beer tastings at each, and food. Light dinner provided.

Register here:

Seating is Limited.


Please RSVP by August 12, 2019
Questions? Contact Amy Jasiewicz at:

Sponsored by:

Farrell Fritz
Marcum LLP

2019 NYSBA Technology Summit | 9/19/19 - 9/20/19

Thursday, September 19, 2019 | 9:00 a.m. - 5:00 p.m. and Friday, September 20, 2019 | 9:00 a.m. - 1:00 p.m.

Crowne Plaza Times Square
1605 Broadway | New York, NY 10019

The Latest on How Macs, iPhones and iPads Can be Used Effectively in a Law Practice
Hey Siri, Hey Alexa . . . Is this Admissible?
Who's Reading Your Email - Who Owns Your Social Media and Data
Cyber Insurance Demystified | Cybersecurity and Ethical Considerations
How to Start-Up or Start-Over with Tech . . . in the Cloud and on the Ground
Cybersecurity and Ethical Pitfalls of Everyday Law Office Computing

Learn about these topics and many more! Register here:

The New York State Bar Association is pleased to present its first ever NYSBA Tech Summit in 2019. Bringing together New York attorneys from large and small firms to address key areas in technology and the law, plenaries and breakout sessions will cover a range of topics including cybersecurity and ways to improve office efficiency.

For the first time, national speakers and key New York attorneys, including members of the NYSBA Committee on Technology and the Legal Profession and the Committee on Law Practice Management, will be brought together to explore ways new technologies are affecting law firms and client information.

With one track dedicated to hands-on learning in the tech area and another track exploring how new technologies affect the practice of law, panelists will provide attendees the information they need to stay abreast of recent cases, legislation and what is on the horizon. Presented by leading Sponsors/Exhibitors, a third track will focus on various technology topics and software applications.

During this special day-and-a-half long program, attendees will be able to earn 12.0 MCLE credits. Various tracks and sessions will carry skills, law practice management, areas of professional practice and ethics credits. All breakout sessions and plenaries will be recorded.

In person participants will all receive access to all the program recordings including two bonus online archives and in total will receive 24 credit hours satisfying the NY MCLE requirement.

Don't miss this special opportunity. Continental breakfasts, a generous lunch buffet and premium reception are included. Register today and guarantee your seat at the program.

Get answers to tech questions, learn about new fields and discover new ways you can be more efficient in your practice. Gain key practical skills, save time and money.

CLE Program and Exhibitor Networking Reception
Continental Breakfast and Break Refreshments provided on both days.
Generous Luncheon Buffet and Premium Reception also included on 9/19/19.

12.0 MCLE Credits* (plus 12 Credits online, on demand)
Earn 24 credits total* (including 4.0 ethics credits and 1.0 credit in diversity, inclusion and elimination of bias).
*All breakout sessions will be recorded. Registrants will receive access to the recorded sessions and two bonus tracks. View the sessions you miss, online, on demand and satisfy your MCLE requirement.

A full list of all New York State Bar Association Events can be found at

New Members of the Young Lawyers Section

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Please join me in welcoming the following new members to the Young Lawyers Section!

Judicial District: 01

William Conor Anderson, Esq.

Marc Rose Baliatico, Esq.

Justin Beardsley, Esq.

Ashley Burman

James Caballero

Mayra Alexandra Cavazos Calvillo, Esq.

Andrew Scott Cota, Esq.

Alexandria Dolph

David Jacob Feigenbaum, Esq.

Laura Hsu, Esq.

Elizabeth Clare Kaminski, Esq.

Ankit Kapoor, Esq.

Brooks John Kenyon, Esq.

Hindy Korenblit

Stephanie Nicole Kuzmick, Esq.

Lucy Qianwen Liu

Christopher Charles Losito, Esq.

Samantha Michelle Mckean, Esq.

Melanie Tova Morales, Esq.

Avery Lyn Loveland Nickerson, Esq.

Briana Nicole O'Connor, Esq.

Sabrina Danielle Obryan, Esq.

Jacob Pete Richards, Esq.

Samantha Nicole Ross, Esq.

Daniel James Russell, Esq.

Jacob Gregory Shulman, Esq.

Joseph Szydlo

Ya An Tu, Esq.

David Julian Veintimilla, Esq.

Maria Velasco Zamudio, Esq.

Matthew Aaron Wolff, Esq.

Essete Workneh, Esq.

Satoru Yoshioka, Esq.

Xuanyu Zhuang

Judicial District: 02

Hannah Oreskes Belitz, Esq.

Ryan Eustace

Marie Hopkins

Katherine Agnes Stanger, Esq.

Judicial District: 03

Taylor Alyssa Basford, Esq.

Robert Max Beyer, Esq.

Troy Jonathon Johnstone, Esq.

Alyssa Brooke Otis, Esq.

Donald Robert Roper, Jr., Esq.

Judicial District: 04

Michael Angelo Blase, III, Esq.

Ethan Robert Crofut, Esq.

Damara Jeannette Fredette, Esq.

Allison Maggy

Joshua Henry Rosenberg, Esq.

Nathan Charles Woodard, Esq.

Judicial District: 05

Matthew Natoli

Judicial District: 06

Logan M. Cook

Judicial District: 09

Elizabeth Kolodner Bitterman, Esq.

Victoria Pui Yan Leung, Esq.

Francesca Alexis Mcguire, Esq.

Austin Thomas Osborn, Esq.

Judicial District: 10

Hansley Abraham Mohan, Esq.

Judicial District: 11

Feiran Chen, Esq.

Julie Anna Dantoni, Esq.

Sandra Davermann

Barbie Paiyin Hsu, Esq.

Tobin K. Kandathil

Daniel Pelo

Qingqing Zhou, Esq.

Judicial District: 12

Mrinalini Bhaumik

Judicial District: 99

Kenjiro Abe, Esq.

Castell Abner

Amina Viyon Adeyemi, Esq.

Dr. Max Alles, Esq.

Crystal Alexis Alonso, Esq.

Rohy Mohammed Alsaad

Caroline Alves Pires De Aguiar, Esq.

Anna Chiara Amato, Esq.

Willy Franck Andje Ze, Esq.

Nadezhda Veniaminovna Andreeva, Esq.

Megan Anne Armstrong, Esq.

Melis Asim, Esq.

Opeoluwa Badaru

Ian Andrew Barber, Esq.

Ipek Basaran, Esq.

Christian Amir Bashi, Esq.

Juliette Brigitte Claire Basselier, Esq.

Kenneth Dutton Beach, Esq.

Adam Bello

Prietta Booker

Nikki Breeland

Marissa Rachel Brodney, Esq.

Christopher Alexander Brown, Esq.

Griffin Hebertson Brown, Esq.

Dominic Buchmiller

Domenick Nicholas Calabrese, Esq.

Xavier Andres Campos, Esq.

Kevin Patrick Casey, Esq.

Thomas Chahine, Esq.

Kudrat Dutta Chaudhary

Lauriane Caroline Francoise Chauvet, Esq.

Lin Chen

Mei-chieh Chen, Esq.

Alejandro Eduardo Chevalier, Esq.

Christy Marie Chidiac, Esq.

Hyun Ju Cho, Esq.

Hojin Choi

Michael John Hunter Constantine, Esq.

Rafael Contreras

Eliana Corona-Vasquez

Gabrielle Massan Creppy, Esq.

Roberto Cruz Figueroa Garcia, Esq.

Julia De Peretti, Esq.

Kulsharan Kaur Dhanoa

David Edelman

Steven Mark Edwards

Monica Effio Tapia, Esq.

Meriem El-khattabi, Esq.

Mahmoud Ezz, Esq.

Nicholas Albert Falcone, Esq.

Courtney Nicole Fears, Esq.

Ronald Andrew Ferrara, Esq.

Natalia Filandrianou, Esq.

Carolina Foglia, Esq.

Brian Fu

Emma Sara Funnell, Esq.

Ahmed Magdy Galal, Esq.

Osvaldo Andres Galeano Gamarra, Esq.

Zhe Gao, Esq.

Madison Nicole Gibbs, Esq.

Tristana Giunta

Sharon Bleier Glickman, Esq.

Jaimee Alexis Glinn, Esq.

David Maximilian Goldblatt, Esq.

Zachary Goldman

Romain Goncalves, Esq.

Arif Gozel, Esq.

Kaitlyn Rose Grajek, Esq.

Benjamin Samuel Green, Esq.

Kiel Buchanan Green

Francis Richard Greene, Esq.

Brett A. Greenfield, Esq.

Zhiyuan Gu, Esq.

Jingqiang Charles Guo, Esq.

Rosana Maria Gutierrez

Albane Guyot, Esq.

Chelsea Elizabeth Hack, Esq.

Daniel Mcleod Hales, Esq.

Ning Han, Esq.

Maximilian Thomas Hass, Esq.

Anqi He, Esq.

Keren He, Esq.

Candace Nichol Hill, Esq.

Kimi Hinata

Yoshinori Hirai, Esq.

Ping Ho, Esq.

Giovanna D. Ho-pelaez, Esq.

Hazel E. Hobbs

Brianne Holland-stergar, Esq.

Haifeng Hong

Nicholas James Horaney, Esq.

Diana-Lynne Yeh-Ling Hsu, Esq.

Yan Huang, Esq.

Vivian Sui Nam Hui, Esq.

Daniel Humphreys

Hsiao-ching Hung, Esq.

Dylan Drury Hunt, Esq.

Nicolas Hurtado Cortes, Esq.

Muhammad Hussain

Elise Iannone

Keiko Ito, Esq.

Stefan Andrew Sy Jao, Esq.

Yu Yeong Jeon, Esq.

Bethanie Elizabeth John, Esq.

Sarah Kadhum, Esq.

Kotaro Kajimoto, Esq.

Evisa Kambellari

Hila Kaplan, Esq.

Andre Vincent Keels, Esq.

Mehrunisa Ahmad Khan, Esq.

Kyung Hoon Kim, Esq.

Timothy Kim

Nishtha Kohli, Esq.

Lewis Martin Kolak, Esq.

Christopher Komari

Yelizaveta A. Kotova, Esq.

Yurika Kushibiki, Esq.

Camille Annika Olalia Lao, Esq.

Christina T. Le, Esq.

Seo Yeon Lee, Esq.

Joseph Derrick Lento, Esq.

Joanne Wai Teng Leong, Esq.

Tom Levy, Esq.

Caleb Li, Esq.

Mengxi Li, Esq.

Mingxin Li

Mo Li, Esq.

Meghan Elizabeth O'Connor Liptak, Esq.

Yanglu Liu, Esq.

Anthony Kellner Lombardo, Esq.

Maria Jimena Londono Ferrer, Esq.

Julie Alix Claire Maire

Colleen Mallon Casse

Ilya Mamin, Esq.

Michael L. Mazzullo, Esq.

Monica Rebecca Meiterman-rodriguez, Esq.

Gabriela Menna Barreto Scanlon, Esq.

Blanche Marie Isabelle Meynier, Esq.

Julia Cecile Anna Millet, Esq.

Sarah Hadassah Mishkin, Esq.

Joelle M. Molloy, Esq.

Patrick Joseph Moran, Esq.

Shengmao Mu, Esq.

Mark Anthony Nehme, Esq.

Brandon Alexander Newman, Esq.

Frederick George Newman, Esq.

Ilaria Nibblins, Esq.

Stephanie Marie Nielsen, Esq.

Tamilla Nurizada, Esq.

Addison O'donnell, Esq.

Soyun Oh, Esq.

Yoshitaka Ohgushi, Esq.

Jeremiah Nii-amaa Ollennu, Esq.

Shareef M. Omar, Esq.

Oluwadamilola Omotunde

Lisa Marie Only, Esq.

Kendall Noel Onyendu, Esq.

Ifeoma Chinyere Ozomah, Esq.

Anisha Nitin Parikh, Esq.

Vinh Huy Pham, Esq.

Ivan Alberto Prosperi, Esq.

Jiayuan Qiu, Esq.

Peter Michael Quinn-Jacobs, Esq.

James Mcintosh Ralph, Esq.

Jaclyn Reinhart

Yibin Ren, Esq.

Martin David Richardson, Esq.

Hugo Rodrigues Furquim Leite Casell, Esq.

Peter Joseph Rossi, III, Esq.

Osaid Saad

Nour Sabbah, Esq.

Ozgun Sak, Esq.

Nancy Woodland Schneider, Esq.

Katherine Segall

Ahmet Seyithanoglu, Esq.

Jared Michael Shababb, Esq.

Courtney Alex Lord Shields, Esq.

Geunhak Shin, Esq.

Sarah Sijelmassi, Esq.

Zachary Simon

Michael A. Siravo, Esq.

Shanon Slack

Ng Soo Han

Matthew James Squire, Esq.

Marina Veronica Stinely, Esq.

Armando Belarmino Suarez, Esq.

Guanjun Sun, Esq.

Yosuke Taguchi, Esq.

Zahra Takhshid, Esq.

Melissa Toback

Mari Toriyama

Coralie Marie Marcelle Alice Trichard, Esq.

Fung John Tso, Esq.

Lauramarie Tubito

Carolina Urso Furquim Leite Casella, Esq.

Faezeh Vaezfakhri

Brittany Roselee Van Camp, Esq.

Omar Arturo Vaquerano, Esq.

Alejandro Vera, Esq.

Keyne Jean Leopold Hsu Villert, Esq.

Simone Vulcano Medeiros Paz, Esq.

Boyu Wang

Chuyue Wang, Esq.

David Yangli Wang, Esq.

Shaoyuan Wang, Esq.

Connor Grady Wetherington, Esq.

Caleah Nicole Whitten, Esq.

Michael Witschel

Qingqing Wu

Na Xi, Esq.

Yife Xiong

Jingyan Xu, Esq.

Tao Xu

Tianran Xu, Esq.

Xingchen Xu, Esq.

Yelu Xu, Esq.

Kaisheng Yang, Esq.

So Young Yang, Esq.

Yanzhu Yang, Esq.

Jieun Yoon

David Zameret, Esq.

Bingyan Zhang, Esq.

Fangzhou Zhang, Esq.

Zhiling Zhang, Esq.

Junhao Zhong, Esq.

Hao Zhou, Esq.

Yihui Zhu, Esq.

Join the Young Lawyers Section

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Become the voice of newly-admitted and young attorneys in NYSBA. Designed to help make the transition from law school to practice an easier one for newly-admitted attorneys, the Young Lawyers Section connects you with experienced attorneys lending general advice, legal guidance, or expert opinions. Take advantage of educational programs, networking events, and the exclusive Young Lawyers Section Mentor Directory, which is just one of the Section's mentoring initiatives. The Section publishes Electronically In Touch and Perspective. Law students may also join the Section and get a jump start on their careers.


Are you interested in volunteering for a Section Committee? Please email Amy Jasiewicz at and indicate the committees you wish to join. The Young Lawyers Section has the following committees:

  • Executive Committee
  • Communications Committee
  • Community Service and Pro Bono Committee
  • Diversity Committee
  • Law Student Development Committee
  • Long-Range Planning Committee
  • Membership Committee
  • Mentoring Committee
  • Nominating Committee
  • Perspective Editorial Board


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The Officers of YLS and the Editors of Electronically In Touch wish to make clear that the thoughts and opinions expressed in the articles that follow are those of the respective authors and do not necessarily represent the thoughts and opinions of the authors' employers or clients, the New York State Bar Association, Young Lawyers Section, or its Officers or Executive Committee.

About this Archive

This page is an archive of entries from August 2019 listed from newest to oldest.

July 2019 is the previous archive.

October 2019 is the next archive.

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