Opinion 1291 (01/30/2026) Topic: Participation in an Alternative Business Structure (ABS) Digest: A New York lawyer may hold a financial interest in an ABS which renders legal services in a jurisdiction where such provision of legal services is permitted. A New York lawyer may have a contractual relationship with such an entity pursuant to which … Continued
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Opinion 1290 (1/23/2026) Topic: Multi-Jurisdictional Practice; Partnership with Non-U.S Lawyers Digest: Whether New York’s substantive law on limited liability partnerships permits a Korean law firm as an entity to be a member or partner of a New York LLP is a question of law beyond our jurisdiction. If it is permitted by law, if the … Continued
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Opinion 1289 (12/23/2025) Topic: Entity owned and operated by attorney that provides law-related services. Splitting fees from law-related services with nonlawyers. Paying referral fees to attorney owner of law-related entity. Digest: When an attorney owns or controls an entity that provides nonlegal services, the attorney must comply with the New York Rules of Professional … Continued
Opinion 1288 (12/19/2025) Topic: Nonlawyer ownership of a Professional Corporation Digest: An irrevocable testamentary trust established as part of an estate plan for an attorney who is a minority shareholder in a professional corporation may not, upon his death, take over his ownership interest in the professional corporation for the benefit of an attorney employee … Continued
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