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David J. Lorber Offers Advice to High-Net-Worth Families on How to Prepare for Changes in Gift and Estate Tax Exemptions

SETAUKET, NEW YORK — In 2017, then-President Donald J. Trump enacted the Tax Cuts and Jobs Act of 2017. As part of this legislative package, single high-net-worth individuals were able to exempt the first $13 million from their taxes and couples could do the same at $26 million. However, when the exemptions sunset on December 31, 2025, the exemption will be cut in half — $6.5 million for individuals and $13 million for families — and nearly 2 million families are expected to pay a 40% tax rate on their assets.

Attorney David J. Lorber of David J. Lorber & Associates, PLLC advises wealthy families to make a plan for their gift and estate tax planning for the next tax year as soon as possible. “It is possible Congress can propose changes to the TCJA before it sunsets at the end of 2025,” he says. “In either case, waiting until next year to get everything together is not a good idea.”

Another reason to start planning sooner rather than later, Mr. Lorber says, is that the Internal Revenue Service is keeping a watchful eye out for tax evaders. The agency has hired an additional 87,000 agents and surely some of those resources will be utilized in expanding their gaze. To think that high-net-worth individuals and families would be of interest is not a far reach.

“The last thing you want to do when approaching this issue is to take actions that will cause you to come under scrutiny from the IRS and risk an unnecessary audit,” Mr. Lorber says. “Be sure to go through everything with your accountant and financial adviser(s) with full transparency.  Tell them how much you have in taxable assets, while at the same time, ask them for ways to protect your assets from tax liabilities and preserve them for future generations.”

Mr. Lorber also suggests reviewing estate plans to see if their heirs will be incurring an unforeseen tax liability. “I would strongly suggest meeting with an estate planning attorney and financial team to make sure everything is in order before the TCJA expires at the end of next year,” he says.

                                                   

For more information, call (631) 750-0900 or visit www.djlorberlaw.com.

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About David J. Lorber & Associates, PLLC

Located in Setauket, New York, the law firm of David J. Lorber & Associates, PLLC concentrates its practice in estate planning, probate and estate administration, modifications and foreclosures, litigation and real estate. The firm serves clients from all over Long Island and the New York metro areas — all of Suffolk County, Nassau County, Queens, Brooklyn, Manhattan, Bronx and Westchester. Whether your legal needs involve estate planning or real estate law, David J. Lorber, Esq. can completely address your concerns for a wide variety of issues. For more information, call (631) 750-0900 or visit www.djlorberlaw.com.

ATTORNEY ADVERTISEMENT: PLEASE BE ADVISED this press release does not constitute legal, tax, accounting, investment or other professional advice.  For informational purposes only.

Twomey Latham Elevates Martha F. Reichert to Partner

RIVERHEAD, NEW YORK — Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP has announced that Martha F. Reichert has been elevated to the role of Partner with the Firm. She joined the Firm in 2020 as an Associate.

In addition to being Partner, Ms. Reichert is Co-Chair of the Firm’s Land Use and Zoning Group.  She has extensive experience in handling complex commercial and residential land use, zoning, environmental, and real estate matters on the North and South Forks.  She also handles civil litigation related to her practice area, including Article 78 challenges to administrative decisions and real property proceedings involving title, adverse possession and easement issues.

Prior to joining Twomey Latham, Ms. Reichert served as an Assistant Town Attorney for the Town of Southampton, where she was Counsel to the Conservation Board and the Town Trustees.  Ms. Reichert is a Member of the Suffolk County Bar Association and the Vice President of the Montauk Historical Society.  She earned her Juris Doctor from Brooklyn Law School and her Bachelor of Arts degree (summa cum laude) from Hunter College.

“I am honored to be made a Partner with the Firm,” Ms. Reichert said. “My new position will allow me to further develop the Firm’s zoning and land use practice.”

“We congratulate Martha on her Partnership with the Firm,” said John F. Shea, Senior Partner, Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP. “Because of her extensive experience and knowledge, she provides our clients with outstanding counsel and representation. She is a wonderful addition to our Partnership.”

For more information on Twomey Latham, call (631) 727-2180 or visit www.suffolklaw.com.

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About Twomey Latham

Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP is a full-service law firm with five offices across Long Island. The firm’s practice areas include Business and Corporate Law, Labor and Employment, Insurance, Banking, Commercial Litigation, Taxation, Trademark and Copyright, Environmental Law, Real Estate Development and Transactions, Construction, Land Use and Zoning, Municipal Law, Personal Injury, Arts and Entertainment, Wills Trusts and Estates, Estate Litigation, Elder Law, Family and Matrimonial Law, and Not-For-Profit Law.

David Okrent Appointed Member of the NYS Coordinating Council for Services Related to Alzheimer’s Disease and Other Dementias

DIX HILLS, NEW YORK — The Law Offices of David R. Okrent has announced that the Firm’s Managing Attorney, David R. Okrent, Esq., CPA, has been appointed as a Member of the New York State Coordinating Council for Services Related to Alzheimer’s Disease and Other Dementias by New York State Governor Kathy Hochul.

The New York State Coordinating Council for Services Related to Alzheimer’s Disease and Other Dementias was established by Public Health Law § 2004-a and created to facilitate interagency planning and policy-making, review specific agency initiatives for their impact on services related to the care of persons with dementia and their families and provide a continuing forum for concerns and discussions related to the formulation of a comprehensive state policy for Alzheimer’s disease.

Mr. Okrent has worked in the fields of law and accounting for more than 30 years. He is an Executive Committee Member of the New York State Bar Association’s (NYSBA) Elder Law Section and Vice Chair of the NYSBA’s Estates, Trusts and Tax Issues Subcommittee. In 2010, he was honored by Day Haven for his outstanding work in the senior community and his commitment to preserving their quality of life. Prior to his elder law practice, he was a Revenue Agent for the Internal Revenue Service.

In addition, Mr. Okrent is a Board Member of the New York chapter of the National Academy of Elder Law Attorneys (NYNAELA).

“I am truly honored to be appointed by the governor to this important council,” Mr. Okrent said. “As a member of this council, I will continue to advocate for those with Alzheimer’s disease and other forms of dementia, as well as their families and caregivers.”

For more information, call (631) 427-4600 or visit www.okrentlaw.com.

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About the Law Offices of David R. Okrent

Based in Dix Hills, New York, with satellite offices throughout Long Island, The Law Offices of David R. Okrent is one of the first elder law/estate planning firms on Long Island serving Nassau and Suffolk Counties and the five boroughs of New York City. The Firm concentrates its practice in elder law, estate planning, special needs children and related areas. Its skilled attorneys can navigate with confidence through all the complexities of the laws and rules that others may overlook or do not fully understand. For more information, call (631) 427-4600 or visit www.okrentlaw.com.

John Farrell and Edward G. McCabe Lead Sahn Ward’s Suffolk Office

HAUPPAUGE, NEW YORK — John Farrell and Edward G. McCabe, two of Sahn Ward’s most experienced attorneys, lead the Firm’s Suffolk County office, located at 1300 Veterans Memorial Highway, in Hauppauge. The Firm opened the Suffolk office in 2018 to serve its clients in Suffolk County, and for the convenience of its attorneys who have hearings and proceedings before courts, administrative agencies and tribunals in Suffolk. The Firm’s Suffolk based practice has grown substantially since the Suffolk office opened.

Mr. Farrell concentrates his practice in zoning and land use planning, environmental law, litigation and appeals and municipal law and legislative practice. Mr. McCabe represents clients in commercial litigation and appeals, municipal law and legislative practice, as well as real estate law and transactions. Although both are resident in the Suffolk office, they also handle matters in Nassau County, New York City and Westchester, and work from the Uniondale office in the Omni Building as needed.

“As our Suffolk-based practice continues to grow, we invite all our clients and colleagues to schedule meetings, conferences and closings in Suffolk, as all of our attorneys are available to handle matters for the convenience of our clients in Hauppauge,” said Michael H. Sahn, Managing Member, Sahn Ward Braff Koblenz Coschignano PLLC.

To contact the Hauppauge office, call (631) 203-4900. For more information on Sahn Ward, call (516) 228-1300 or visit www.sahnward.com.

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  • Photo is attached. (Photo: Tim Baker Photography)

Eastern Long Island Real Estate Attorney Explains New Change to East Hampton Town Code Regarding Certificates of Occupancy

RIVERHEAD, NEW YORK — Changes to the Town of East Hampton’s town code regarding certificates of occupancy (CO) went to effect on January 1, 2024. The updated town code requires that an updated CO be obtained before the property is transferred to the seller.

 

While that may seem easy enough, there are still questions as to who is responsible for obtaining the CO, how long will it take to get one and when should the CO be produced during the real estate transaction. Christopher D. Kelley, Senior Partner, Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP, says all these issues need to be resolved before the transaction can take place.

 

“Even prior to the enactment of the various code provisions requiring an updated CO upon transfer, most South Fork law practitioners made it a habit of requesting, as a purchaser’s attorney, that the seller provide at, or prior to, closing an updated CO as part of the contract,” Mr. Kelley says. “The typical contract provision that requires an updated CO simultaneously requires the purchaser to provide and pay for an updated survey with which to obtain the updated CO.”

 

Mr. Kelley says, although the revised town code does not spell out who is responsible for the costs in updating the CO, the language suggests that responsibility falls on the seller. “This risk can be transferred to the seller by means of a contract provision that requires the seller to provide an updated CO at or prior to closing,” he says.

 

The form contract that is most widely used on eastern Long Island is a provision in the town code that requires the seller to provide a “valid and subsisting” CO covering all structures on the property. “This more often than not is modified by a rider paragraph either inserted by the seller or requested by the purchaser that requires the seller to produce an updated CO,” Mr. Kelley says.

 

He said this is a “best practice” for buyers’ attorneys since it’s considered rare for the seller to modify the property by building accessory units on the property, adding to the main residence or excessive clearing — all of which violate the CO. Other issues in obtaining a CO include finished basements, too many bedrooms inside the house and problems with the pool fence and alarm.

 

There are other problems in obtaining the CO, Mr. Kelley says. Between municipal staffing issues, scheduling an inspection and determining whether the structure passes inspection, and filling out paperwork, it can take four to six weeks to obtain the certificate. “The best practice for the seller to avoid this delay is to get an updated CO prior to listing the property.”

 

Mr. Kelley concentrates his practice in real estate and land use and zoning. He previously served on the East Hampton Town Zoning Board of Appeals.

 

For more information on Twomey Latham, call (631) 727-2180 or visit www.suffolklaw.com.

 

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* Photo of Mr. Kelley is attached.

 

About Twomey Latham

Twomey, Latham, Shea, Kelley, Dubin & Quartararo, LLP is a full-service law firm with five offices across Long Island. The firm’s practice areas include Business and Corporate Law, Labor and Employment, Insurance, Banking, Commercial Litigation, Taxation, Trademark and Copyright, Environmental Law, Real Estate Development and Transactions, Construction, Land Use and Zoning, Municipal Law, Personal Injury, Arts and Entertainment, Wills Trusts and Estates, Estate Litigation, Elder Law, Family and Matrimonial Law, and Not-For-Profit Law.

Sahn Ward Braff Koblenz Coschignano PLLC Announces its New Name and Firm Leadership Attorneys

Elisabetta T. Coschignano Becomes a Member and the Firm Changes its Name to Sahn Ward Braff Koblenz Coschignano PLLC

Jon Ward Elevated to Co-Managing Member

UNIONDALE, NEW YORK — As the Firm begins its 25th anniversary year, Sahn Ward is pleased to announce that Elisabetta T. Coschignano has become a Member of the Firm. To recognize this milestone, and Ms. Coschignano’s accomplishments and contributions to the Firm’s growth and development, including her role in mentoring the Firm’s younger attorneys, the Firm has changed its name to Sahn Ward Braff Koblenz Coschignano PLLC.

The Firm is also pleased to announce that Michael H. Sahn and Jon A. Ward will share the role and responsibilities of Co-Managing Members to guide the Firm in its continued service to its clients, and its expanding practice.

Elisabetta T. Coschignano

Ms. Coschignano was previously a Partner with the Firm. She concentrates her practice in the areas of zoning and land use planning, municipal law and litigation, commercial and residential real estate transactions and estate planning. She has guided approvals for many land use development projects of regional significance including projects for commercial, institutional and residential property owners and users.

Jon A. Ward

Mr. Ward concentrates his practice in litigation and appeals, representing the Firm’s clients in complex civil litigation matters in state and federal trial and appellate courts. His cases involve commercial, real property, construction, environmental, municipal and land use litigation. Mr. Ward will also remain as Chair of the Firm’s Litigation and Appeals Practice Group.

Michael Sahn founded the Firm in 1999 as Michael H. Sahn PLLC. Mr. Ward joined the Firm the following year. Both Mr. Sahn and Mr. Ward have worked together to build the Firm over the years in collaboration with Members Daniel Braff and Adam Koblenz.

“As we enter our 25th year, we have experienced significant growth as a Firm. I am excited to share the responsibilities of Managing Member with my longtime Partner and friend, Jon Ward,” Mr. Sahn said “Elisabetta’s elevation to Member reflects her contributions to our growth and her leadership as a  role model to our younger associates. I look forward to the future, and all that our team of attorneys and dedicated staff can accomplish for our clients.”

For more information, call (516) 228-1300 or visit www.sahnward.com.

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Renowned Employment Law Attorney and Author Reminds Employers of the Increase in the Minimum Wage in 2024

NEW YORK, NEW YORK — The New York State  Department of Labor has announced that the minimum wage will go up starting next year. Attorney Steven Mitchell Sack, “The Employee’s Lawyer®,” author of his latest book “FIRED! Protect Your Rights & FIGHT BACK If You’re Terminated, Laid Off, Downsized, Restructured, Forced to Resign or Quit,” and host of the podcast “Know Your Job Rights with Attorney Steven Sack,” urges state employers to be mindful of this change when setting their workers’ salaries.

Effective January 1, 2024, the minimum wage will increase to $16.00 from $15.00 an hour for workers in Long Island, New York City, and Westchester County. For the rest of the state, employees will receive a raise from $14.20 to $15.00 an hour.

Salary rates have also been established for those who rely on tips. Tipped service workers such as barbers, hairstylists, and taxi drivers in Long Island, New York, and Westchester County will earn a cash wage of $13.35 an hour and a $2.65 tip credit. Tipped food service workers like waiters, waitresses, and baristas who work in these regions will receive a cash wage of $10.65 an hour and a tip credit of $5.35. For those outside the aforementioned areas, tipped service employees will receive a cash wage of $12.50 hourly, with a tip credit of $2.50; food service workers who are tipped will be paid an hourly cash wage of $10.00 and a tip credit of $5.00.

Home care aides will also see a bump in their salaries, according to the state Labor Department. Those who work in Long Island, New York City, and Westchester will receive an hourly wage of $18.55, compared to $17.00 the year before. For those throughout the rest of the state, they will see their salaries rise from $16.20 to $17.55 an hour.

“Soon, all employers who have hourly workers on their payroll must make the necessary adjustments,” Mr. Sack says. “These new rates must be set, as mandated by the state. If you receive an hourly wage and are not being paid the current rate, please contact an employment attorney immediately.”

For more information, call (917) 371-8000 or visit www.theemployeeslawyer.com.

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About Steven Mitchell Sack

Steven Mitchell Sack, “The Employee’s Lawyer®,” has been enforcing the workplace rights of employees, executives, and sales representatives for more than 44 years. He is a practicing labor and employment attorney, author of 20 books, a lecturer, syndicated radio talk show host, and host of the podcast “Know Your Job Rights with Attorney Steven Sack.” With attorney Scott A. Lucas, he obtained a $6.2 million jury verdict in 2015 on behalf of three pregnant employees and a favorable New York Court of Appeals decision for a group of waiters who were denied their fair share of tips that a caterer withheld. For more information, visit www.theemployeeslawyer.com.

Attorney Tanya Hobson-Williams Comments on New York Becoming the Second State in the Nation to Eliminate Medical Debt from Credit Reports

JAMAICA ESTATES, NEW YORK — As the result of the signing of a bill into law by New York Governor Kathy Hochul, medical debt will be automatically removed from credit reports. Attorney Tanya Hobson-Williams of Hobson-Williams, P.C. says the elimination of this debt will remove the burden experienced by lower-income individuals who may be looking to rent a house or an apartment, save up for a new car or find a job.

As of December 13, 2023, in New York State, any medical debt up to $500 cannot be included in any credit reports. New York is now the second state in the nation, after Colorado, to forbid credit reporting agencies from including these obligations when determining someone’s credit score. Exceptions include any medical debt incurred from using a credit card (unless the card was issued for health services only) and any arrears from out-of-state providers.

State legislators who introduced the bill argued that someone should not be punished with a bad credit score because they may have experienced an emergency medical episode, resulting in unexpected expenses. In addition, these marks on their credit reports have disproportionately affected people of color.

Opponents and supporters of the new law have found fault with it. Those opposed to the law said it is too broad and should only eliminate debt related to emergency care. Proponents of the law argued that the threshold is too low, citing a study from the Urban Institute showing that more than 740,000 New Yorkers had unpaid medical debt on their reports as of February 2022 and more than half of residents from the lowest-income communities had more than $500 in medical debt.

Ms. Hobson-Williams says this law will provide relief for lower-income individuals who have struggled to rebuild their credit. “Those in the lowest economic strata could not build back their credit, no matter how hard they tried, because a small amount of medical debt held them back,” she says. “By removing this barrier, these individuals will be considered creditworthy when looking at apartments, applying for a car loan, or seeking employment.”

For more information, call 1-866-825-1529 or visit www.nyguardian.com.

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About Hobson-Williams, P.C.

With offices located in Jamaica Estates and Brooklyn, New York, the law firm of Hobson-Williams, P.C. is comprised of a highly knowledgeable and diligent staff. With over 20 years of experience, the firm’s skilled attorneys are dedicated to protecting and serving tier clients’ needs and legal interests, and are committed to providing unparalleled client service. Practice areas include elder law and estate planning, guardianships, debt collection, Medicaid, real estate, landlord/tenant and business law. For more information, call 1-866-825-1529 or visit www.nyguardian.com.

Steven Mitchell Sack Advises Companies to Be Aware of Possible Liabilities at Holiday Parties

More Companies Are Hosting Festive Events Post-Pandemic, But Remote Workers Who Have Not Personally Interacted with Co-Workers in a While May Cause Problems

NEW YORK, NEW YORK — With the pandemic lockdown behind us, people are starting to return to the office and more companies are beginning to bring back the traditional holiday party. However, employers need to be concerned about their workers getting too much into the holiday “spirits.” Attorney Steven Mitchell Sack, “The Employee’s Lawyer®,” offers suggestions on how companies can minimize litigation that may arise from situations brought on during corporate holiday parties.

The Baton Rouge Clinic cited numerous surveys that show a troubling trend regarding remote workers and alcohol use. The clinic found that one-third of those who worked from home during the pandemic were drinking. Another survey found that nine out of 10 employees still working remotely admitted to drinking alcohol during office hours and approximately 45% said they left the “office” early to grab a drink.

“The lack of personal interaction with fellow co-workers and their use of alcohol on the job may pose problems for companies at holiday parties,” Mr. Sack says. “They may continue to drink profusely and engage in unacceptable and inappropriate behavior around their colleagues.”

To avoid these situations, Mr. Sack advises companies to make the party an alcohol-free event; if alcohol is served, they should hire professional bartenders. “Companies should not have employees volunteer as bartenders,” he says. “They may not know how much their co-workers have had to drink. It is best to hire professional bartenders who know when to stop serving someone who has had too much.” If someone has imbibed too much, Mr. Sack says, the company should also consider offering a car or a rideshare service.

Mr. Sack also advises employers to email workers a “zero tolerance” memo for sexual harassment. “The document should define what constitutes inappropriate behavior and remind workers that anyone who commits sexual harassment before, during, or after the party will be subject to strict penalties, including possible immediate dismissal,” he says.

If photos are taken at the event, Mr. Sack says, they should be tasteful and discreet, especially if they are going to be posted on the company’s social media sites. “Posting photographs that are provocative or embarrassing can be detrimental to the business,” he says. “This is not the kind of publicity any company desires.”

Other tips Mr. Sack offers include:

● Schedule the party when office hours have concluded to avoid claims of failing to pay wages and overtime for hourly workers who attend the function or are required to attend.

● Consider having the event at a location away from, or not affiliated with, the company. This will reduce the risk of theft of company property, trade secrets, or other valuable assets that can go missing at such events.

● Refrain from discussing workplace issues with co-workers or supervisors. This may lead to arguments and bring down the mood during the festivities. Wait until the next workday to address them.

“The holiday season should be a time for celebration,” says Mr. Sack. “However, when rejoicing with colleagues during such festivities, employees should keep these instructions in mind. There is no need to ruin an enjoyable experience with unfortunate incidents that could have been easily avoided.”

For more information, call (917) 371-8000 or visit www.theemployeeslawyer.com.

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About Steven Mitchell Sack

Steven Mitchell Sack, “The Employee’s Lawyer®,” has been enforcing the workplace rights of employees, executives, and sales representatives for more than 44 years. He is a practicing labor and employment attorney, author of 20 books, a lecturer, syndicated radio talk show host, and host of the podcast “Know Your Job Rights with Attorney Steven Sack.” With attorney Scott A. Lucas, he obtained a $6.2 million jury verdict in 2015 on behalf of three pregnant employees and a favorable New York Court of Appeals decision for a group of waiters who were denied their fair share of tips that a caterer withheld. For more information, visit www.theemployeeslawyer.com.

Leading Philadelphia Civil Rights Attorney Says City Has ‘A Wrongful Conviction Crisis’

Says Latest Example is the Exoneration of Eddie Ramirez, Who Was Sentenced to Life for a Murder He Did Not Commit

PHILADELPHIA, PENNSYLVANIA — After 27 years, Eddie Ramirez was finally released from prison for a murder that he did not commit. While applauding Ramirez’ exoneration, Christopher Markos, Partner, Williams Cedar LLC, says the number of wrongly convicted individuals freed in the past six years shows a troubling trend within the city’s justice system.

“Yet another exoneration in Philadelphia — the fortieth in six years — raises an interesting question: does Philadelphia have a wrongful conviction crisis?” Mr. Markos says. “As a civil rights lawyer who, over more than a decade, has advocated on behalf of victims of police abuse and the falsely accused, I believe the answer is yes.”

On February 20, 1995, Joyce Dennis, an employee at a laundromat, was found bludgeoned to death with a metal pipe. Her body was found in the back of the laundromat and approximately $1,100 was missing. In 1996, Philadelphia police detectives picked up two suspects, Mr. Ramirez and Billy Weihe. Despite having no physical evidence, the detectives relied on witness testimony and interviews with Mr. Ramirez and Mr. Weihe’s friends and families, neighbors and laundromat workers to build a case.

Over the years, almost all witnesses called in the case against Mr. Ramirez recanted their testimony. Additionally, it was discovered that evidence was withheld from Mr. Ramirez, including evidence implicating a wholly different suspect. On November 30, 2023, Mr. Ramirez was released from prison.

“Eddie Ramirez’ exoneration on November 30 is attention-grabbing, and for good reason: he spent his entire adult life incarcerated,” Mr. Markos says. “That is an immeasurable loss, not only for him and his family, but for what he could have contributed to his community.”

Mr. Markos says this pattern of police and prosecutorial misconduct has caused pain for the wrongfully incarcerated, such as Mr. Ramirez, and their families. “If we value public safety, then we must value public confidence in the fairness of the judicial system,” he says. “Rampant corruption and misconduct erodes that confidence. And that, too, is an immeasurable loss.”

For more information, call (215) 557-0099 or visit williamscedar.com.

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About Williams Cedar LLC

Williams Cedar LLC is a personal injury law firm that serves areas throughout the State of Pennsylvania, with offices located in Philadelphia. The firm is focused on the practice of personal injury law, employment law, and civil rights litigation, serving victims of negligence and civil rights violations throughout New Jersey. They assist clients with a variety of claims, including product liability claims, toxic torts, wage and hour violations, police misconduct, and malicious prosecution, among others. For more information, call (215) 557-0099 or visit williamscedar.com.

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