An Important Update on MLMIC Demutualization

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Momentum is building for MLMIC Policyholders in disputes over MLMIC Conversion Proceeds. The Appellate Division Third Department’s June 18, 2020 decisions in Schoch and Shoback are major victories for policyholders across New York State.

We previously reported that on April 24, 2020, the Appellate Division Fourth Department issued its decision in Maple-Gate Anesthesiologists, P.C. v. Nasrin, 182 A.D.3d 984 (4th Dep’t Apr. 24, 2020) (“Maple-Gate”), creating a split of authority with an earlier appellate decision of the First Department in Matter of Schaffer, Schonholz & Drossman, LLP v. Title (171 A.D.3d 465 [1st Dep’t 2019]) (“Schaffer”). We recently described the Maple-Gate decision, which held that the NY Insurance Law and MLMIC Plan of Conversion entitled the policyholders to the Cash Consideration, and that “as a matter of law . . . [the employer] had no legal or equitable right of ownership to the demutualization payments,” as a major victory for policyholders.

Appellate Division, Third Department Victory

Policyholders obtained another major victory when, on June 18, 2020, the Appellate Division for the Third Department issued its decisions in Schoch v. Lake Champlain OB-GYN, P.C., 2020 NY Slip Op 03444 (3d Dep’t June 18, 2020) and Shoback v. Broome Obstetrics & Gynecology, P.C., 2020 NY Slip Op 03447 (3d Dep’t June 18, 2020), in which the court provided a detailed analysis and discussion of the issues, and, like the Fourth Department, ruled in favor of the policyholders. These decisions are particularly noteworthy because (a) the court discussed and then rejected virtually all of the arguments made by employers in cases pending throughout the state, and (b) expressly rejected the Appellate Division First Department’s holding in Schaffer.

Together, the Appellate Division Third and Fourth Department decisions represent a tidal shift in momentum in MLMIC demutualization litigation. Schaffer can no longer be viewed as binding authority outside the Appellate Division First Department, and Schoch/Shoback and Maple-Gate will be binding authority within the Third and Fourth Departments, respectively. In addition, we are hopeful these recent decisions will be highly persuasive to the Appellate Division Second Department in appeals we have pending there, and in a pending appeal before the Appellate Division First Department, in which we are asking the court to reverse its prior decision in Schaffer.

Next Steps

Nolan Heller Kauffman LLP represents more than 100 healthcare professionals in over 50 cases throughout New York State relating to disputes over MLMIC cash consideration. If you are or were a MLMIC policyholder and have questions, or would like to learn more about this subject, please contact Justin A. Heller, Esq. at jheller@nhkllp.com or Alexandra B. Becker, Esq. at abecker@nhkllp.com, or call us at (518) 449-3300.

Nolan Heller Kauffman LLP is a preeminent, award-winning business law firm with offices in Albany and Syracuse, New York, and serving clients throughout New York State.

 

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Real Property Tax Assessment Grievance Day Deadlines Extended In Some Jurisdictions

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Deadlines Extended

Governor Cuomo’s Executive Order 202.22 allows taxing jurisdictions the option to extend the deadline to challenge property tax assessments for 2020. Several jurisdictions in the Capital Region of New York have elected to extend their tax grievance deadline, including the following:

  • Town of Colonie
  • Town of Guilderland
  • City of Albany

Depending on where your property is located, you may still have time to file a tax grievance for 2020.

To find our whether you still have time to challenge your tax assessment this year, please contact John V. Hartzell at jhartzell@nhkllp.com, or call (518) 432-3106.

Nolan Heller Kauffman Attorneys Can Help Albany Area Businesses Evaluate and Navigate the Bankruptcy Process In These Uncertain Economic Times

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Effects from the unprecedented closure of all non-essential businesses as a result of Governor Cuomo’s executive orders, intended to slow the spread of COVID-19, are being experienced by businesses throughout the Albany area and Upstate New York.  Real estate development, manufacturing, construction, hospitality, restaurants, and a host of other retail and wholesale businesses have been shut down and business owners are feeling the impact on cash flow, with many struggling to maintain payments to creditors while attempting to provide income to affected employees.  These effects will likely continue for many businesses even as they begin to reopen after the restrictions are eventually eased.

Many lenders are working with their customers to extend payment terms during this initial period of disruption while business loan programs provided for or enhanced under the federal CARES Act (Coronavirus Aid, Relief, and Economic Security Act) are rolled out to borrowers.  While some borrowers will be able to resume operating when the economy reopens or will find the necessary relief in government-backed loan programs, others will be more challenged because of financial issues that pre-dated the pandemic or because of lingering effects of the shut-down of the economy on their particular businesses. For these businesses, it may be advisable to consider bankruptcy options.

Recent bankruptcy legislation, along with several bankruptcy-specific provisions of the recently enacted CARES Act, may help businesses in Upstate New York and elsewhere recover from this period of economic and financial uncertainty.

Chapter 11 for Small Businesses

The Small Business Reorganization Act (the “SBRA”) took effect on February 19, 2020, adding Subchapter V to the Chapter 11 provisions of the Bankruptcy Code, with the intent to provide a more streamlined process for small businesses to reorganize their debts.  Prior to enactment of the SBRA, businesses facing financial difficulties and attempting to reorganize under Chapter 11 had to contend with rules and processes often more suited to larger business concerns, such that a company with only one or a few shareholders or members and a small number of employees had to contend with the same statutory requirements as American Airlines or General Motors.  While several amendments to the Bankruptcy Code over the years attempted to address this disparity, none were as far-reaching as the SBRA.

Specifically, for certain debtors with less than $2,725,625.00 in debt, the statute eliminated certain burdensome documents previously required to be prepared and filed with the Bankruptcy Court to propose a plan for payment to creditors and shortened the time period to file that plan with the Court.  Similarly, small business debtors will not face the prospect of having a committee of unsecured creditors appointed in their cases and are not obligated to pay quarterly fees to the Office of the United States Trustee.  These changes were intended to reduce the cost of reorganization to qualifying small business debtors and streamline the process to approve a plan for payment to creditors.

The elimination of rules requiring the consent of at least one class of creditors to a payment plan and prohibiting the company’s owners from retaining ownership unless they invested new money make Chapter 11 a more viable and attractive option for many business owners.  Small business plans can propose repayment of a portion of debts over a period of three to five years, with debtors receiving a discharge of amounts unpaid either at the time the plan is approved or at the conclusion of the payment plan term.

Business owners who borrowed against the equity in their homes to finance their businesses can modify the terms of those mortgages, including reducing the interest rate, extending the maturity date or reducing the amount due based on the equity in the property securing the loan.  The statute also provides for the appointment of a Subchapter V trustee to assist with negotiations between a debtor and its creditors to attempt to reach agreement on a payment plan for creditors.

Amendments to the SBRA under the CARES Act

The CARES Act was enacted on March 27, 2020 in response to the outbreak of the COVID-19 virus and accompanying pandemic.  While the CARES Act enhanced or created a number of government-backed loans for small businesses, it also made several beneficial changes to Subchapter V of Chapter 11.  In particular, it increased the debt limit for eligible businesses to $7.5 million, which greatly expanded the pool of potential businesses eligible to utilize the streamlined and less costly procedures under Subchapter V.  At this point, the debt threshold reverts to the roughly $2.7 million limit one year from the enactment of the CARES Act.  Congress could make further adjustments to the debt limit,  but at this point that is not definite so businesses should not delay seeking advice on the efficacy of this relief on the assumption that the increase will be extended or made permanent.

Business owners who guaranteed some or all of a company’s debts and need to consider a personal bankruptcy filing also see some expanded relief under the CARES Act.  Funds received from governmental programs to replace lost income are not included in the calculation to determine eligibility for filing for relief under Chapter 7 or Chapter 13, or for calculating disposable monthly income to determine the amount of monthly Chapter 13 plan payments.

For business owners already in Chapter 13 and whose plans were confirmed prior to March 27, 2020 and who are experiencing material financial hardship directly or indirectly as a result of the COVID-19 pandemic, the CARES Act allows those plans to be modified to provide for payment terms of up to seven years from the date the first payment under the confirmed plan was due.  As with the increased debt limit under Subchapter V, these provisions revert to the pre-amendment terms of the statute one year after enactment of the CARES Act.

Conclusion

The wide-spread impact of the current economic shutdown will have long-term ramifications on businesses, even after restrictions on operating are eased or lifted.  Supply chains and consumer economic activity will likely be slow in returning to pre-COVID-19 levels for some time.  In turn, businesses throughout the Albany area and Upstate New York and across virtually all industries will experience the combined effects of extended interruption in business operations and reduced consumer demand.  The attorneys at Nolan Heller Kauffman have decades of experience assisting businesses in restructuring their operations and debt, including utilizing bankruptcy and non-bankruptcy options, and are available to discuss these alternatives and help guide you through these unprecedented economic times.  Please feel free to contact Justin A. Heller, Esq. by e-mail (jheller@nhkllp.com) or phone (518.432.3118) or Francis J. Brennan, Esq. by e-mail (fbrennan@nhkllp.com) or phone (518.432.3159) to learn more and discuss these options.

Has Your Bar or Restaurant Been Impacted by COVID-19?

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The attorneys at Nolan Heller Kauffman can help you explore options to keep your business operational and compliant with your bar and restaurant liquor licenses. We recognize that many businesses have been negatively impacted by the COVID-19 crisis and we are here to help.

Navigating the New SLA COVID-19 Guidance:

On March 16, 2020, in response to the COVID-19 crisis, Governor Cuomo issued a statewide mandate that restaurants operate only for takeout and delivery, causing many of those businesses to experience huge losses of revenue.  In order to help those impacted businesses, the New York State Liquor Authority (the “SLA”) issued a series of directives aimed to ease the restrictions on operations and financial obligations of businesses licensed to serve alcohol.

Normally, on-premises licensees (restaurants, bars, taverns, clubs, arenas, catering establishments, etc.) are only permitted to sell alcohol for consumption on their licensed premises, with the exception of takeout beer. In order to boost revenues, the SLA is temporarily allowing on-premises licensees to sell wine and spirits- in addition to bottled beer for takeout and delivery in conjunction with a food sale. The sale of mixed drinks for takeout or delivery in conjunction with a food sales is also permitted so long they are in closed containers consistent with an open container ordinance. Licensees do not need to obtain any waiver or permission from the SLA in order to make such sales.

The SLA has also acknowledged that retailers may have a larger inventory on hand than needed to meet their more limited current demand. Accordingly, on March 24, 2020, the SLA issued an Advisory allowing wholesalers and manufacturers to accept returns of certain products from retailers who no longer need them; a practice which under normal circumstances would not be permitted. Products purchased by a retailer from a wholesaler or manufacturer on or after March 1, 2020 may be returned to such wholesaler or manufacturer. Products purchased from a manufacturer on or before March 17, 2020 may be returned by the retailer to the manufacturer. While wholesalers and manufacturers are not required to accept returns, if they opt to do so, they must do so from all retailers who purchased a product, without regard to the amount of product the retailer wishes to return.

The Advisory also aims to ease requirements for licensees by immediately waiving the normal requirement that a licensee place their license in safekeeping during a temporary closure. This will make it much easier for restaurants to quickly resume their operations without having to retrieve their license from the SLA.

SLA Advisories on March 26, 2020:

On March 26, the SLA issued three subsequent Advisories. The first two address renewal of liquor license applications and allow licensees to submit Renewal applications for any licenses expiring on March 31, 2020 or April 30, 2020 without payment of the required renewal fees. If the renewal application is otherwise timely and complete, the licensee will be placed on State Administrative Procedure Act, or “SAPA” status and allowed to continue operating under such status until May 31, 2020, or until payment is made, whichever comes first.

Additionally, the normal requirement that 30-Day Notice forms for Renewal applications required within New York City) be submitted via mail is waived. Service can be made by email, provided that the municipality (usually a Community Board) will accept service of the notice by emails, and the applicant receives a response from the municipality acknowledging that it has received the notice. Computer-generated delivered or received messages are not sufficient.

The third Advisory pertains to penalties, and provides that beginning on March 24, 2020, the SLA Secretary’s Office will delay issuing “Notices of Disposition” which include demand for payment for any matter where the Full Board imposed a civil penalty. This will effectively give licensees who would otherwise be required to pay fines based on license violations an extension of time before the payment is demanded and due. The Advisory also states that the SLA will not impose the alternate penalty in any matter where the licensee has failed to submit timely payment of the civil penalty. Often, if a licensee fails to timely pay a fine, the alternate penalty is a bond claim and/or cancellation of the license. By this Advisory, the SLA is allowing businesses that have already had fines assessed against them a further extension of time to pay without incurring a more serious penalty.

Each of these Advisories and temporary procedures are subject to further changes and/or extensions as the SLA continues to evaluate the scope and status of the COVID-19 crisis and its impact on licensed businesses.

The SLA is continuing to process and review applications during this time, though Full Board Meetings are not open to the public. Any presentation in support or opposition of licensing and miscellaneous matters must be submitted via email by the date set forth in the notice (as is the current practice) and no other submissions and no appearances will be permitted. All licensing applicants can request to have their application held in abeyance until normal Full Board Meetings resume.

COVID-19 Relief Loan Programs:

There are a number of loan programs available to assist existing businesses, including but not limited to restaurants and bars, which have been impacted by COVID-19. The Small Business Administration (the “SBA”) is offering two different kinds of COVID-19 relief loans: the SBA Economic Injury Disaster Loans (“EIDL”) and the Paycheck Protection Program (“PPP”) under the CARES Act. Your business may qualify for one or both of these loans. Use the terms below to determine how each might be applicable to you and your business.

SBA EIDL Program:

Program parameters and use of funds:

  • Eligibility: Small businesses with 500 or fewer employers
  • Amount: Up to $2 million, including affiliate loans. The amount determined by SBA’s assessment of your business’s losses due to the COVID-19 crisis.
  • Interest rate: 3.75% fixed for small businesses and 2.75% for non-profit organizations
  • Term: 30 years
  • Use of funds: EIDL loans can only be used to alleviate economic injury as a result of the COVID-19 crisis. You can use the funds to pay fixed debts, payroll, accounts payable and other bills that you would have typically been able to pay had your business not been impacted. The funds from these loans cannot be used to replace lost sales, refinance long-term debt or to expand.
  • Notes: There is no prepayment penalty and there is a one-year deferment on the loan (interest will still accrue during this period.

Eligibility and requirements:

  • Open to a wide variety of impacted businesses, including hotels, recreational facilities, manufacturers, restaurants, retailers, and more.
  • Loans available to small businesses (and most non-profits) directly impacted by COVID-19, as well as those that offer services directly related to impacted businesses. Businesses likely to be harmed by general losses in their community are eligible.
  • Your business must be suffering economic losses due to COVID-19, and COVID-19 only.
  • Your personal credit history must be acceptable to SBA.
  • You must be able to demonstrate an ability to repay the loan.
  • Collateral is required for all loans over $25,000. If real estate is available, it must be pledged as collateral. If you do not have collateral to pledge, you will not be declined, however, you are required to pledge what collateral you do have available.
  • There is no cost to apply.
  • You do not have to take the loan if you are approved, so it is better to apply early, get approved, and then decide whether or not you need/want to take the loan.
  • You can request up to $10,000 in advance.
  • At this time, there is no loan forgiveness for an EIDL loan. If you received an EIDL loan, you could apply for a PPP loan, refinance the EIDL loan into a PPP loan and apply for forgiveness.

Program parameters and use of funds:

  • Eligibility: Small businesses that were in operation on Feb. 15, 2020, with 500 or fewer employees, as well as individuals who are either a sole proprietorship or an independent contractor.
  • Amount: Up to 250% of your business’s average monthly payroll costs (calculated as an avg. of payroll over the last 12 months), with a maximum of $10 million.
  • Interest rate: Fixed-rate at 0.5%.
  • Fees: None.
  • Term: 2 years; full deferment of principal and interest for six months.
  • Loan forgiveness: All or a portion of the loan may be forgiven if the business complies with fund usage rules.
  • Collateral: No collateral or personal guaranty requirements.
  • Use of funds:
    • Salaries, wages, payroll, independent contractors (1099), benefits, etc.;
    • Up to 25% of the money can be used for non-payroll related expenses and may qualify for forgiveness;
    • Interest on mortgages and other loans; and
    • Refinance of an SBA EIDL loan made after January 1, 2020.

Eligibility and requirements:

  • Business must have been operational on February 15, 2020.
  • Businesses must have employees who are paid salaries and payroll taxes or paid independent contractors as reported on Form 1099.
  • For-profit and non-profit small businesses are eligible.
  • Sole proprietorships, independent contractors, and other self-employed individuals are eligible.

The attorneys at Nolan Heller Kauffman would be happy to assist you with determining whether one or both of these programs are available to you. Our team can also help you continue to navigate SLA compliance in light of these new guidelines. If you have questions regarding the operation of your existing licensed business, and/or are contemplating applying for a new license, please contact Alexandra B. Becker, Esq. by e-mail (abecker@nhkllp.com) or phone (518.432.3188).

 

 

Considering a Liquor License? Nolan Heller Kauffman LLP Believes Now Is The Time.

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LIQUOR STORES, BEER STORES, ALCOHOL MANUFACTURERS AND WHOLESALERS HAVE BEEN DEEMED “ESSENTIAL BUSINESSES” IN NEW YORK

Are you considering applying for a New York State liquor license? Nolan Heller Kauffman liquor license attorneys believe now may be a great time to do so!

As part of Governor Cuomo’s “New York State on PAUSE” executive order, all businesses involved in the manufacture, processing or retail of food and/or beverages were deemed essential, including grocery stores, pharmacies, convenience stores, farmer’s markets, gas stations and restaurants/bars (only for take-out/delivery). All New York retail liquor, wine and beer stores, as well as alcohol manufacturers and wholesalers are also considered essential. Therefore, they are permitted to keep operating during the stay-at-home order and are not obligated to reduce their workforce.

The New York State Liquor Authority (the “SLA”) is continuing to process and review new applications and has put temporary measures in place to ensure that the agency can safely and effectively operate during this time.

Nolan Heller Kauffman would be happy to help you navigate the licensing process, from entity formation, corporate compliance, lease negotiation or property purchase through the SLA’s application procedure. If you have questions regarding the operation of your existing licensed business, and/or are contemplating applying for a new license, please contact Alexandra B. Becker, Esq. by e-mail (abecker@nhkllp.com) or phone (518.432.3188).

3 Nolan Heller Kauffman Attorneys Named to 2019 Super Lawyers®

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We are proud to announce that 2019 New York Super Lawyers Upstate Edition has recognized three Nolan Heller Kauffman LLP attorneys.

Justin A. Heller – Business Litigation & Creditor/Debtor Rights.

Madeline H. Kibrick Kauffman  – Business/Corporate Law & Creditor/Debtor Rights.

Francis J. Brennan  – Business Litigation & Bankruptcy Law.

Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high degree of peer recognition and professional achievement. This selection process includes independent research, peer nominations and peer evaluations. Only the top 5% of attorneys in Upstate New York receive this Super Lawyers recognition.

Nolan Heller Kauffman provides a full range of legal services in business and commercial matters. Its clients include publicly traded and privately held businesses, financial institutions, commercial real estate owners and developers, contractors, entrepreneurs and start-ups, municipalities and state government agencies.

MLMIC Policyholders Approve Sale

Medical Liability Mutual Insurance Company Policyholders Approve Sale

Under the proposed sale of the Medical Liability Mutual Insurance Company (“MLMIC”) to Berkshire Hathaway, MLMIC policyholders for any time during the period July 15, 2013 through July 14, 2016 are eligible to receive a cash payout, estimated to be approximately 1.9 times the amount of premiums paid during this period.

On September 6, 2018, the New York State Department of Financial Services issued its Decision approving the MLMIC sale. At a special meeting of policyholders on September 14, 2018, the policyholders voted overwhelmingly in favor of the sale (6,635 out of 6,979 votes).

MLMIC Next Steps: 

The approval of the sale by both New York State and the policyholders clears the way for completion of the sale, and the closing is expected to occur on or about October 1, 2018.

Nolan Heller Kauffman LLP has been retained by healthcare professionals to assist them in protecting their rights where their employers (or former employers) have objected, or may object, to payment of MLMIC sale proceeds directly to the policyholder. If you are a healthcare professional covered through MLMIC during the applicable period, and have concerns over your right to receive sale proceeds and/or your employer’s or former employer’s possible claim to the payment, please feel free to contact us to discuss your rights and how we may be of assistance to you. Please contact Justin A. Heller, Esq. at jheller@nhkllp.com or Alexandra B. Becker, Esq. at abecker@nhkllp.com, or call us at (518) 449-3300

 

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Important MLMIC Update: NYS Approves Sale

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Important MLMIC Update: NYS Approves Sale

Under the proposed sale of the Medical Liability Mutual Insurance Company (“MLMIC”) to Berkshire Hathaway, MLMIC policyholders for any time during the period July 15, 2013 through July 14, 2016 are eligible to receive a cash payout, estimated to be approximately 1.9 times the amount of premiums paid during this period.

On August 23, 2018, the New York State Department of Financial Services (“DFS”) held a public hearing to consider the proposed sale, and on September 6, 2018 the DFS issued its Decision approving the MLMIC sale.  This Decision is a major milestone in the sale process, and clears the way for the next major milestone, the September 14, 2018 special meeting for policyholders to vote on the sale.

The Decision addresses disputes over cash payouts and the objection process:

  • The DFS rejected a request that the parties to receive the payouts be changed or that payouts be allocated among interested parties.
  • The DFS determined that under the NYS Insurance Law, the payouts must be paid to the eligible policyholders.
  • The DFS clarified that the objection procedure created by MLMIC is available only for those parties designated in a policy as the policy administrator. In the event of such an objection, the cash payout will be paid into escrow pending resolution of the dispute.  This does not preclude other parties from asserting claims to proceeds outside of the established objection process.
  • The DFS noted that the objection and escrow process is meant to allow parties a reasonable time to resolve their disputes, and stressed that “the determination of who is entitled to the cash consideration depends on the facts and circumstances of the parties’ relationship and applicable law, to be decided by agreement of the parties or by an arbitrator or court.”
  • The DFS has requested that MLMIC designate a dispute resolution specialist to assist parties in resolving disputes.
  • Finally, the DFS noted: “Importantly, the Objection Procedure does not, in any way, impact any person’s right to resolve their dispute in any forum of their choosing or as required by contract or law.”

The full DFS Decision can be viewed on the following link:

https://www.dfs.ny.gov/about/hearings/mlmic_08232018/Decision%209-6-18.pdf

Nolan Heller Kauffman LLP has been retained by healthcare professionals to assist them in protecting their rights where their employers (or former employers) have objected, or may object, to payment of MLMIC sale proceeds directly to the policyholder.  If you are a healthcare professional covered through MLMIC during the applicable period, and have concerns over your right to receive sale proceeds and/or your employer’s or former employer’s possible claim to the payment, please feel free to contact us to discuss your rights and how we may be of assistance to you.  Please contact Justin A. Heller, Esq. at jheller@nhkllp.com or Alexandra B. Becker, Esq. at abecker@nhkllp.com, or call us at (518) 449-3300

Nolan Heller Kauffman LLP is a preeminent, award winning business law firm with offices in Albany and Syracuse, New York, and serving clients throughout New York State.

 

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MLMIC Payout Update

MLMIC Update: Hospital Association Seeks Broadening Of Rights Of Employers To Object To Payouts To Policyholders

Under the Plan of Conversion of the Medical Liability Mutual Insurance Company (“MLMIC”), MLMIC policyholders for any time during the period July 15, 2013 through July 14, 2016 are eligible to receive a cash payout, estimated to be approximately 1.9 times the amount of premiums paid during this period. Generally, the healthcare professionals covered through MLMIC are on record as the eligible policyholders.

The Plan of Conversion provides administrators or employers who claim entitlement to the proceeds the opportunity to file an objection to payment to the policyholder.  Only parties identified on policies as the policy administrator or EPLIP Employer may file objections to payouts to policyholders.

 

At the August 23, 2018 public hearing held by the New York State Department of Financial Services (“DFS”) to consider MLMIC’s Plan of Conversion, the General New York Hospital Association urged the DFS to include language in its final order approving the Plan of Conversion stating that MLMIC should accept objections from all entities which functioned as policy administrators, even if they were not identified as such in the policy.

The Department of Financial Services is expected to render its final order in the near future.

Nolan & Heller, LLP has been retained by healthcare professionals to assist them in protecting their rights where their employers (or former employers) have objected, or may object, to payment of MLMIC sale proceeds directly to the policyholder.  Please contact Justin A. Heller, Esq. at jheller@nhkllp.com or Alexandra B. Becker, Esq. at abecker@nhkllp.com, or call us at (518) 449-3300

Nolan & Heller, LLP is a preeminent, award winning business law firm with offices in Albany and Syracuse, New York, and serving clients throughout New York State.

 

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