Criminal Law

• Money Laundering
  Enacted as part of the federal Anti-Money Laundering Act of 2020, the Corporate Transparency Act (“CTA”) requires all entities formed or operating in the United […] Read More

Business and Corporate Law

• Corporate Law
  Advised on structures to effect tax-favorable freeze out of minority owners in a public company. Client local bank was considering a transaction to freeze-out minority shareholders. Applicable state corporate law permits a merger transaction to be used for this purpose. We are providing tax structuring in order to avoid taxable gain to the remaining shareholders.
• Mergers and Acquisitions
  David joins the firm’s Corporate, M&A and Securities Practice Group and brings over 20 years of experience in handling all facets of complex corporate transactions with a primary focus on middle market business and transactional matters, including mergers and acquisitions, joint ventures and capital raises.
• Business Transactions
  Non-Disclosure Agreements (“NDA”) are customary at the onset of discussions for many commercial transactions, including mergers/acquisitions and joint ventures, and are among the most common […] Read More
• Limited Liability Companies
  Structuring for foreign investment in US Commercial real estate. Structured investment by Israeli Group in their first foray into New York commercial real estate. The structure, which involves the use of a foreign non-grantor trust and limited liability companies is intended to achieve certain business objectives while minimizing US tax on operations and US gift and estate tax on later transfers.
• Intellectual Property
• Unfair Competition
  Moritt Hock & Hamroff was founded in 1980 by Neil J. Moritt. Initially the firm’s practice was devoted to the representation of commercial lenders and financial institutions in connection with their litigation, collection, workout and bankruptcy needs in the New York metropolitan area. During this time, the firm also focused on legal issues affecting companies engaged in the business of direct marketing to consumers through promotions, which included direct mail, sweepstakes, contests and space advertising. By the early 1990’s, the firm evolved into a full-service commercial law firm with extensive experience in the disciplines of general business litigation, equipment leasing, creditors’ rights, bankruptcy law, direct marketing, advertising and new media law, trademark and unfair competition, real estate, business succession planning, and corporate law.

Employment Law

• Wrongful Termination
  Successfully defended a general contractor and its surety against a subcontractor’s claim of wrongful termination and for payment under a labor and material payment bond and successfully prosecuted the general contractor’s breach of contract counterclaim to judgment.
• Employment Contract
  Represented manufacturer of high-end windows and doors in connection with the preparation of an Employment Agreement, Consulting Agreement, and Stock Redemption Agreement with respect to the long-term President of the company.

Property Law

• Real Estate Litigation
  Achieving a ranking in Best Law Firms signifies high-quality legal practice and a depth of legal proficiency. Recognized firms, categorized into three tiers, receive acclaim on both national and metropolitan levels, reflecting the extent of their practice and geographic reach. Receiving a tier designation represents an elite status, reflecting the integrity and reputation earned by law firms.
• Construction Litigation
  Mr. Moritt has been a guest speaker and has conducted seminars in various aspects of bankruptcy and creditors’ rights, complex construction litigation and direct marketing law. He has also written and lectured on lender liability issues. In addition, Mr. Moritt has appeared on news shows including CNBC’s ‘How to Succeed in Business.’
• Real Estate Transactions
  The program, sponsored by LawPay, will focus on how small firms and solo practitioners can navigate compliance with Local Law 97, a NYC regulation that limits the greenhouse gas emissions from most buildings over 25,000 feet, while representing their clients in NYC real estate transactions-particularly those representing purchasers of coop/condo units, coop/condo boards as well as commercial tenants or owners.
• Easement
• Landlord-Tenant Disputes

Trusts and Estates

• Estate Planning
  Our firm is also nationally recognized for our ‘cutting edge’ sophistication in the fields of: equipment leasing, financial services and lending, creditor’s rights, business succession and estate planning for high net worth individuals, as well as privacy, licensing and branding.
• Trusts
  We have extensive experience in virtually all disciplines of law affecting businesses and the people who own them including: bankruptcy, corporate and securities, employment, healthcare, intellectual property, sports law, litigation, not-for-profits, real estate, tax, and trusts and estates.

Finance Law

• Bankruptcy
  Represented a developer in the acquisition of a condominium building in Queens out of a Chapter 11 Bankruptcy for a purchase price of $10,150,000.00 together with mortgage financing from a privately-held, real estate lending platform of $8,400,000.00.
• Foreclosure
  Represented a New York bank as majority bondholder on a $32 million debenture of secured debt in chapter 11 case of non-for profit museum located in Philadelphia. Bondholders were beneficial holders of the Indenture Trustee’s lien on the real estate as well as personal property of the Debtor. The chapter 11 case was filed to stay the foreclosure case we initiated. MH&H is currently is litigating with the Debtor over the value of the real estate collateral as well as various issues related to the Debtor’s proposed cramdown plan.
• Tax Law
  The Tax Controversy Practice includes disputes with both the IRS and New York State Department of Taxation and Finance on behalf of individuals, estates, partnerships and corporations. This includes Examinations, Appeals, United States Tax Court litigation, Federal Court of Claims, New York State Conciliation Conferences and the New York State Division of Tax Appeals. We also represent clients before the IRS and New York State Collection Divisions in matters involving Levies, Liens, Warrants, Property Seizures, Penalty abatements, and Drivers License suspensions due to unpaid NYS tax liabilities. We handle Offers in Compromise, Installment Payment Agreements, Collection Due Process and Equivalency Appeals, innocent Spouse claims, Payroll Tax assessments, Responsible Person assessments, Sales and Use Tax Assessments, NYS and NYC Residency cases, Employee/Independent Contractor cases, Pension Plan Qualification and Prohibited Transaction issues, and non-filers. We also assist clients with International tax matters including offshore voluntary disclosure initiatives. Our Tax group assists tax exempt organizations, such as private foundations and public charities assisting with the creation of their organization and their exemption applications. We also assist qualified pension plans with issues involving prohibited transactions, minimum funding deficiencies and other matters related to their qualified status.