• apple seeds LLC
  

  apple seeds LLC is a growing organization that provides indoor playground facilities, classes, birthday parties and other activities. As an emerging and growing business, apple seeds needed a business-minded legal partner who understood the challenges of being a middle market business. They needed help building the company from the ground floor up, and providing a solid foundation for future growth.  

News

• Thirty-three Tarter Krinsky & Drogin Lawyers Named to 2021 Super Lawyers and Rising Stars Lists
  

  Thirty-three lawyers from Tarter Krinsky & Drogin have been named to the 2021 New York Metro Super Lawyers and Rising Stars lists. 

• Thirty-two Tarter Krinsky & Drogin Lawyers Named to 2020 Super Lawyers and Rising Stars Lists
  

  Thirty-two lawyers from Tarter Krinsky & Drogin have been named to the 2020 New York Metro Super Lawyers and Rising Stars lists, an increase from 2019. Last year, twenty-three firm lawyers were ranked as Super Lawyers and seven were ranked on the Rising Stars list, and this year, twenty-eight firm lawyers were ranked as Super Lawyers and four were ranked as Rising Stars.

• Law Brief: Tara Toevs Carolan and Rich Schoenstein Talk Returning to the Office – Considerations for Employers Bringing Back Employees
  

  Labor and Employment Partner Tara Toevs Carolan joins host and Litigation Partner Rich Schoenstein to discuss "Returning to the Office – Considerations for Employers Bringing Back Employees" on the latest episode of Law Brief. Tara and Rich explore the tough task of bringing back employees to the office while COVID-19 continues, surveying both the employees' rights and the duties of the employers. Listen to the episode.

• The New York Law Journal Highlights Tarter Krinsky & Drogin’s 2020 Promotions
  

  The New York Law Journal has highlighted the promotion of three counsels to partner and the promotion of five associates to counsel.

• Tarter Krinsky & Drogin Announces Attorney Promotions for 2020
  

  Tarter Krinsky & Drogin is pleased to announce the promotion of the below three counsels to partner and the promotion of five associates to counsel.

• Super Lawyers 2016 Recognizes 25 Tarter Krinsky & Drogin Lawyers
  

  New York Metro Super Lawyers has named 21 Tarter Krinsky & Drogin lawyers in 10 practices to its 2016 list.

• Appellate Court Dismisses Employment Discrimination Claim in Unanimous Decision
  

  A unanimous panel of the Appellate Division, First Department, overruled a trial court judge and dismissed race-bsed discriminatory discharge and retaliation claims in favor of our client. Labor and Employment attorneys Richard L. Steer, Laurent S. Drogin and Tara Toevs Carolan represented the employer.

• Tarter Krinsky & Drogin Attorneys Recognized in 2015 New York Super Lawyers
  

  The 2015 New York Super Lawyers recognized 22 of Tarter Krinsky & Drogin’s attorneys.

• Firm Announces 2014 Attorney Promotions
  

  The firm is pleased to announce the attorneys promoted in 2014. Gabriel Levinson was promoted to Partner. Attorneys Heather Ohlberg, Gina Piazza and Tara Toevs Carolan were promoted to Counsel.

• Firm Represents Staffing Company Regarding Employee Misclassification Charge
  

  Tarter Krinsky & Drogin represented a nationwide staffing company in connection with an employee misclassification charge. Filed with the New York State Department of Labor, Unemployment Insurance Board and Workers' Compensation Board, the charge stemmed from an alleged misclassification of staffers as independent contractors.

• Alert: Minimum Wage Changes for 2015
  

  New York employers are reminded that the hourly minimum wage and wage credits, as well as the minimum weekly salary required for employees to quality for the professional, executive and administrative exemptions are increasing effective December 31, 2014.

• Alert: A Simple Solution to NYC Earned Sick Time Act Compliance
  

  There has been an important development regarding the NYC Earned Sick Time Act (“ESTA”). This is the law that now requires most employers to provide up to 40 hours of annual paid sick time to their employees.

• Firm Achieves Dismissal of Employment Discrimination Charge
  

  Tarter Krinsky & Drogin represented a neurologic care facility in connection with an employment discrimination charge filed with the U.S. Equal Employment Opportunity Commission (EEOC). The charge was filed by a former employee who alleged discrimination based on disability, sex, age, and retaliation in violation of Title VII and the New York State Human Rights Law (SHRL).

• Firm Achieves Dismissal of Housing Discrimination Complaint
  

  Tarter Krinsky & Drogin represented the managing agent of 6 residential buildings in Uptown Manhattan in connection with a housing discrimination complaint filed with the New York State Division of Human Rights (SDHR). The complaint was filed by a current tenant who alleged housing discrimination based on age, disability, and retaliation in violation of the New York State Human Rights Law (SHRL). 

• Federal Court Grants Summary Judgment Dismissing Discrimination Suit
  

  A recent opinion and order by Judge Paul Crotty, US District Court for the Southern District of New York, granted summary judgment in favor of our client, a major NY Hospital.

• Iona College Wins Dismissal of EEOC Charge
  

  Tarter Krinsky & Drogin represented Iona College in connection with a Charge of Discrimination filed with the U.S. Equal Employment Opportunity Commission (EEOC). 

• Court Grants Motion to Dismiss Complaint Against University
  

  Tarter Krinsky & Drogin successfully represented a university whose dining facility was operated by an outside vendor.

• Court Grants Motion to Dismiss Complaint Against University Faculty
  

  The New York Supreme Court for New York County granted Tarter Krinsky & Drogin’s motion to dismiss the complaint against the firm’s clients, the department chairman and administrator.  The decision is significant because it upholds the right of management to make statements reflecting on an employee’s performance and that such statements are generally privileged.

• NYS Department of Labor Decides in Favor of Client
  

  Tarter Krinsky & Drogin’s client, a well-known New York City restaurant, provided 90 days’ notice of the closing of its business to its employees under New York State’s new Workers Adjustment and Retraining Notification (WARN) Act.  This was one of the first cases of its kind to be determined under the State WARN Act, which took effect February 1, 2009.

• Tarter Krinsky & Drogin's Client Cleared On National Origin Discrimination Claim
  

  An investigation by the New York State Division of Human Rights has found that Tarter Krinsky & Drogin's client, a managing agent of a residential apartment building complex, did not violate the New York State Human Rights law.

Events

• Tarter Krinsky & Drogin Announces 2021 CLE Program Series
  

  Tarter Krinsky & Drogin is pleased to announce the continuation of its CLE programs, open to attorneys, clients and others interested in the topics. The webinar programs, which each cover various areas of the law reflecting the full-service nature of the firm’s practice, will be held via Zoom. 

• Tarter Krinsky & Drogin Announces 2020 CLE Program Series
  

  Tarter Krinsky & Drogin is pleased to announce the continuation of its CLE programs, open to attorneys, clients and others interested in the topics. The webinar programs, which each cover various areas of the law reflecting the full-service nature of the firm’s practice, will be held via Zoom. Advance registration is required. To learn more and register for a program, contact marketingevents@tarterkrinsky.com.

• Tara Toevs Carolan and Naya Pearlman to Present a CLE Webinar on The Families First Coronavirus Response Act (FFCRA)
  

  On October 29, Tara Toevs Carolan, Labor and Employment Partner and Naya Pearlman, Principal at Berdon LLP will present the CLE program titled, "The Families First Coronavirus Response Act (FFCRA)." Tara and Naya will explore the recent revisions and clarifications to the Families First Coronavirus Response Act (FFCRA) and how it affects employers.

• Mandatory COVID-19 Vaccinations and Related Paid Time Off for Large Employers
  

  The Occupational Safety and Health Administration (OSHA) is developing a rule requiring employers with 100 or more employees to ensure workers are fully vaccinated against COVID-19 or test negative for COVID-19 at least once a week before physically showing up to work.

• New York State HERO Act Plans in Effect
  

  As previously reported, under the New York State Health and Essential Rights Act (HERO Act) (which was signed into law on May 5, 2021), the New York State Department of Labor (DOL), in cooperation with the New York State Department of Health, published The Airborne Infectious Disease Exposure Prevention Standard (Standard) on July 6, 2021.[1

• To Mask, Or Not To Mask: That Is The Question Again For Those Fully Vaccinated
  

  On July 27, 2021, the Center for Disease Control and Prevention (CDC) updated its guidance When You’ve Been Fully Vaccinated given new evidence on the B.1.617.2 (Delta) variant.

• New York State Employers Required to Adopt Plan for Prevention of Airborne Infectious Disease
  

  On July 6, 2021, the New York State Department of Labor (DOL) published The Airborne Infectious Disease Exposure Prevention Standard (Standard). The Standard applies to most private employers, regardless of size, with worksites located in New York State.

• Governor Cuomo Signs Amendment to HERO Act and Issues Updated COVID-19 Guidance for Offices
  

  On June 11, 2021, Governor Andrew M. Cuomo signed Senate Bill S6768 amending certain provisions of the New York Health and Essential Rights Act (Act), in the New York Labor Law, relating to preventing occupational exposure to an airborne infectious disease. 

• COVID-19 Vaccination Paid Leave Available to Employees Effective Immediately
  

  On March 12, 2021, Governor Cuomo signed legislation granting employees with paid time off to receive their COVID-19 vaccination.

• COVID-19 Quarantine No Longer Required for Domestic Travel Effective April 1, 2021
  

  On March 11, 2021, Governor Cuomo announced that domestic travelers will no longer be required to quarantine after entering New York State from another U.S. State or U.S Territory starting April 1, 2021 (unless they have been exposed to COVID-19).

• CDC Issues First Set Of Recommendations For Fully Vaccinated Individuals
  
  On March 8, 2021, the Centers for Disease Control and Prevention (CDC) issued its first set of public health recommendations for fully vaccinated people: Interim Public Health Recommendations for Fully Vaccinated People.
• Update: Employee Benefit Plan Notice Requirements
  
  Recognizing that many employee benefit plan participants and beneficiaries continue to struggle with ongoing challenges relating to the COVID-19 pandemic’s ongoing nature, the U.S. Department of Labor (DOL) recently issued guidance that continues relief for employee benefit plans.
• EEOC Urged to Provide Vaccine Incentive Program Guidance
  

  On January 20, 2021, President Biden appointed Charlotte A. Burrows as Chair of the U.S. Equal Employment Opportunity Commission (EEOC).

• New OSHA Guidance: Mitigating and Preventing the Spread of COVID-19 in the Workplace
  

  On January 21, 2021, President Biden issued an executive order requiring the issuance of revised guidance to employers for workplace safety during the COVID-19 pandemic.

• New York State Issues Updated COVID-19 Sick Leave Guidance
  

  On January 20, 2021, New York State released supplemental guidance regarding the application of COVID-19 sick leave for all eligible employees. The supplemental guidance stipulates that employees may qualify for leave under the New York State COVID-19 Sick Leave law for up to three orders of quarantine or isolation and that the second and third orders must be based on positive COVID-19 tests.

• Certain Equal Employment Opportunity Data Collections to Reopen in 2021
  

  On January 12, 2021, the Equal Employment Opportunity Commission announced that certain data collections that were delayed due to the COVID-19 pandemic will reopen in 2021. The 2019 and 2020 EEO-1 data collection for private sector employers has been scheduled for April 2021, with the other data collections slated for the following months.

• Can Employers Require that Employees Receive COVID-19 Vaccinations to Return to the Workplace?
  

  While the U.S. Equal Employment Opportunity Commission (EEOC) has not explicitly stated that mandatory vaccination policies are permissible, on December 16, 2020, it updated its Technical Assistance Publication, “What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEOC Laws.” 

• 2021 Says Goodbye to At-Will Employment for New York City’s Fast Food Workers
  

  On January 5, 2021, New York City Mayor Bill de Blasio signed into law two new local laws affecting fast food workers. Fast food employers have until July 2021 (when the laws take effect) to prepare for and implement the necessary changes to their practices and at-will employment policies.

• The Consolidated Appropriations Act, 2021: Tax-Related Changes
  

  On December 27, 2020, the President signed into law the Consolidated Appropriations Act, 2021 (the Act). The Act, among many other things, expands the employee retention tax credit and includes favorable changes to other employer-related tax provisions.

• The Consolidated Appropriations Act, 2021: Important Paycheck Protection Program Provisions
  

  On December 27, 2020, the President signed into law the Consolidated Appropriations Act, 2021 (the Act). The Act is wide-sweeping in its breadth at over 5,500 pages and provides the annual funding for the federal government.

  Importantly, for many small businesses, the Act contains several important rules providing further relief for those affected by the COVID-19 pandemic, including revisions to the Paycheck Protection Program (PPP). For purposes of this alert, we will highlight some of the PPP provisions we believe will be of interest to employers.

• SBA Issues Procedural Notice Regarding Changes of Ownership
  

  Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration (SBA) is tasked with administering the Paycheck Protection Program (PPP), the loan program intended to allow employers to continue to pay their employees and assist with certain other expenses resulting from the COVID-19 pandemic.
  On October 2, 2020, the SBA released a procedural notice (Notice) – available here – addressed to SBA employees and PPP lenders clarifying the required procedures for changes of ownership of an entity that has received PPP funds.

• TIME SENSITIVE: New York State Publishes New Wage Notice Template for Immediate Use
  

  Just in the nick of time, the New York State Department of Labor (NYDOL) released the new wage notice template to be used for employers subject to Home Care Worker Wage Parity. Employers must begin using the new wage notice (labeled the LS 62) beginning today, October 1, 2020. The LS 62 is available on the NYDOL website, linked here.

• U.S. Department of Labor Publishes New Guidance Concerning FFCRA COVID-19 Paid Leave and School Re-openings
  

  The U.S. Department of Labor (DOL) published new FAQs on August 27, 2020, for employers about paid leave under the Families First Coronavirus Response Act (FFCRA) related to the re-opening of schools.

  The guidance describes eligibility for paid leave in response to the varied reopening formats and schedules announced by schools including blended in-person and remote learning.

• COVID-19 Reopening Safety Plans and Updating Employee Policies
  

  The COVID-19 global pandemic has created additional health and safety considerations for employers, who as it is, already have a general duty to provide a safe working environment.

  As businesses and employers prioritize the health, safety, and well-being of their employees and workers, their families, and the wider community, through updating and maintaining their required written Reopening Safety Plans, they are also focusing on disseminating written COVID-19-related workplace policies.

• ACT NOW. New Prevailing Wage Notification Requirements Are in Effect!
  

  Does your company perform “prevailing wage” work? If so, you now have additional obligations under New York’s Wage Theft Prevention Act (WTPA), which was amended by Governor Andrew Cuomo’s signing of the 2020-2021 state budget. Examples of prevailing wage work include non-union positions in construction or building service jobs.

• Labor Law Amendments Mean New Wage Notices and Wage Statements for All Who Are Subject to Wage Parity
  

  While everyone’s attention was fixed on COVID-19 and the surrounding chaos, New York State Governor Andrew Cuomo signed the state budget for fiscal year 2020-2021, ushering in several new labor laws and amendments. Some of these such amendments concern the Home Health Care Worker Wage Parity Law (Wage Parity Law) and New York’s Wage Theft Prevention Act (WTPA).

• New York State Reopening: Status and Updates on Work From Home Requirements
  

  New York City entered Phase III of reopening on Monday, July 6, 2020. However, indoor dining was postponed in New York City due to concerns regarding the risk of spreading COVID-19.

• Federal Reserve Bank of Boston Announces Main Street Lending Program Is Fully Operational
  

  The Federal Reserve Bank of Boston announced the Main Street Lending Program is “now fully operational, ready to purchase participations in eligible loans that are submitted to the program by registered lenders.”

• Paycheck Protection Program Extended Through August 8, 2020
  

  Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration is tasked with administering the Paycheck Protection Program (PPP), the loan program intended to allow employers to continue to pay their employees and assist with certain other expenses resulting from the COVID-19 pandemic.

• SBA Issues New Interim Final Rule for Paycheck Protection Program– Guidance Your Business Should be Aware Of
  

  Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration (SBA) is tasked with administering the Paycheck Protection Program (PPP), the loan program intended to allow employers to continue to pay their employees and assist with certain other expenses resulting from the COVID-19 pandemic.

• Internal Revenue Service Announces Relief for Qualified Opportunity Zone Investors
  

  On June 4, 2020, the Internal Revenue Service issued Notice 2020-39, which provides temporary relief to qualified opportunity funds (QOFs) and their investors as a result of the COVID-19 pandemic.

• Federal Reserve Bank of Boston Modifies Main Street Lending Program
  

  The Federal Reserve Bank of Boston announced changes to the Main Street Lending Program (Program) to allow more small and medium-sized businesses to be able to participate in the Program. 

• Federal Reserve Advances Towards Launching Main Street Lending Program
  

  The Federal Reserve recently announced that the Federal Reserve Bank of Boston has set up the special purpose vehicle (SPV) to purchase participations in loans originated by eligible lenders under the Main Street Lending Program (Program). In addition, Program loan participation agreement, form borrower and lender certifications, and other required form agreements are now available on the Federal Reserve Bank of Boston’s Main Street Lending Program Forms and Agreements website. The Federal Reserve also updated its Frequently Asked Questions (FAQs), dated May 27, 2020.

• Amendment to CARES Act and PPP Loan Forgiveness
  

  On June 5, 2020, President Trump signed H.R. 7010 (the Bill), which the Senate had unanimously passed. The Bill amends several provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the Paycheck Protection Program (PPP).

• Alternative Loan Options For Certain Small Businesses, Non-Profits and Landlords in New York State
  

  For certain small businesses, non-profits and landlords who did not receive a Paycheck Protection Program loan or an Economic Injury Disaster Loan from the Small Business Administration, New York State is making available loans under the New York Forward Loan Fund (NYFLF). The NYFLF is a new economic recovery loan program aimed at supporting New York State’s small businesses, non-profits and landlords as they reopen after the COVID-19 outbreak and New York State on PAUSE.

• New York City Council Passes Suspension of Personal Guarantees for Certain Commercial Tenants
  

  On May 26, 2020, New York City Mayor Bill de Blasio signed the City Council’s bill No.1932-A (the Personal Liability Bill). The Personal Liability Bill adds a new section 22-1005 to the administrative code of the City of New York, suspending the enforcement of personal liability provisions for certain commercial tenants affected by the COVID-19 crisis.

• SBA Releases Additional PPP Loan Review Guidance
  

  On May 22, 2020, the Small Business Administration (SBA), in consultation with the U.S. Department of Treasury, published an interim final rule (the Review Guidance) to supplement previous Paycheck Protection Program (PPP) loan forgiveness guidance. The Review Guidance is intended to establish the standards by which the SBA will investigate whether a loan met program requirements and the circumstances under which it will be released from liability on a guarantee for such a loan.

• Main Street Loans: How Much May a Company Borrow?
  

  Federal Reserve Chairman Jerome Powell announced on May 19, 2020, before a Senate Committee that the Main Street Lending Program (Program) is anticipated to be launched around the end of May. Prospective borrowers should be preparing for making loan applications with participating lenders when the Program commences.

• SBA Releases Additional PPP Loan Forgiveness Guidance
  

  On May 22, 2020, the Small Business Administration, in consultation with the U.S. Department of Treasury, published an interim final rule to supplement previous Paycheck Protection Program loan forgiveness guidance.

• Eligibility Requirements for Federal Reserve’s Main Street Lending Program
  

  Federal Reserve Chairman Jerome Powell announced on May 19, 2020, before a Senate Committee that the Main Street Lending Program (Program) is anticipated to be launched around the end of May. Prospective borrowers should be preparing for making loan applications with participating lenders when the Program commences.

• SBA Releases PPP Loan Forgiveness Application and Instructions
  

  On May 15, 2020, the Small Business Administration, in consultation with the U.S. Department of Treasury released the Paycheck Protection Program (PPP) Loan Forgiveness Application (the Forgiveness Application) and detailed instructions for the Forgiveness Application. To apply for PPP loan forgiveness, the borrower must complete the Forgiveness Application and submit the completed application and required documentation to its lender.

• SBA Extends Good Faith Certification Safe Harbor Until May 18, 2020 and Loan Increases for Certain Partnerships
  

  Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration (SBA) is tasked with administering the Paycheck Protection Program (PPP), the loan program intended to allow employers to continue to pay their employees and assist with certain other expenses resulting from the COVID-19 pandemic.
  As the PPP went into immediate effect without the standard comment period, the SBA continues to issue additional guidance in the form of Frequently Asked Questions (FAQs) and responses as well as Interim Final Rules (IFRs). The most recently updated FAQs, current as of May 13, 2020, are available here and the most recently issued IFRs are available here. Importantly, the U.S. government will not challenge lender PPP actions that conform to the FAQs, and to IFRs and any subsequent rulemaking in effect at the time.

• SBA Issues Additional Guidance on Good Faith Certification
  

  Under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration (SBA) is tasked with administering the Paycheck Protection Program (PPP), the loan program intended to allow employers to continue to pay their employees and assist with certain other expenses resulting from the COVID-19 pandemic.

• New York State Voting Leave Amended Again
  

  One year ago, voting leave in New York was expanded to provide three hours of paid voting leave to all employees, regardless of whether they had time outside of work to go to the polls. But this expanded leave was short-lived. As of April 3, 2020, Section 3-110 of the New York State Election Law detailing the time allowed for employees to vote has been amended to closely resemble its previous iteration. The amendments were announced as part of New York State Governor Andrew Cuomo's 2020-2021 state budget.

• COVID-19 Update: Guidance and Forms
  

  Guidance and forms are now available for employers to use in documenting leave requests and complying with requirements under the new federal and state COVID-19 leave laws.

• New York Paid Leave and Job Protection for COVID-19 Quarantine or Isolation Order
  

  On March 18, 2020, New York State adopted new legislation providing employees subject to the Coronavirus (COVID-19) quarantine or isolation order with immediate sick leave, disability benefits and paid family leave. These benefits apply to employees who cannot work (including an inability to work remotely).

• Non-Essential Businesses Must Convert 75% of Workforce to Remote Working Arrangements by March 20
  

  New York State Governor Andrew Cuomo announced that his Executive Order 202.6 requiring non-essential businesses to keep 50% of their workforce offsite has been updated to increase that number to 75%. This means that if your business is deemed non-essential, you may only have 25% of your workforce working in the office or "onsite" starting Friday, March 20.

• Our Top 10 Legal Alerts from 2018
  

  As we start a new year, we would like to share with you some of our most popular legal alerts from 2018. Our top-read alerts range from construction, corporate and securities, labor and employment, tax and intellectual property, reflecting the broad array of our full-service practice. We hope that our alerts have been valuable to you and your colleagues, and demonstrate our commitment to providing helpful information to you.

• Deadline Extension: New York State Sexual Harassment Training Completion Date Now October 9, 2019
  

  As reported in our recent client alert, employers must provide sexual harassment training to all of their employees. The deadline for training, which had been January 1, 2019, has been moved back to October 9, 2019.

• Proposed Change to FLSA Regulations Would Make Exempt Status More Expensive
  

  On July 6, 2015, the United States Department of Labor (DOL) published its highly-anticipated proposed rules that would require the payment of overtime to certain employees who currently have no entitlement to overtime.

• Amendment To New York City Human Rights Law Bans Employers From Using Credit Information
  

  On May 7, 2015, New York City Mayor Bill de Blasio signed a law that prohibits businesses from taking any employment-related action against an individual based on credit information. The law takes effect on September 7, 2015 but preparations should begin now.

• Supreme Court Rules that 401(k) Plan Sponsors Have an Ongoing Duty to Monitor Investments (Tibble v. Edison)
  

  The Supreme Court unanimously decided that separate and apart from the selection of investment choices, a retirement plan fiduciary has a "continuing duty" to monitor investments and remove imprudent ones.

• New York City Council Passes the "Fair Chance Act" Establishing New Process for Inquiring into and Considering Job Applicants' Criminal History
  

  On June 10, 2015, the New York City Council passed the Fair Chance Act ("FCA"). It seems certain to be signed into law by Mayor Bill de Blasio in the coming weeks.

• Minimum Wage Changes for 2015
  

  New York employers are reminded that the hourly minimum wage and wage credits, as well as the minimum weekly salary required for employees to quality for the professional, executive and administrative exemptions are increasing effective December 31, 2014.

• A Simple Solution to NYC Earned Sick Time Act Compliance – New FAQ spells relief
  

  There has been an important development regarding the NYC Earned Sick Time Act (“ESTA”). This is the law that now requires most employers to provide up to 40 hours of annual paid sick time to their employees.