Navigating the New Normal: AABANY’s Tax Committee and Solo & Small Firm Practice Committee Present a Webinar on the One Big Beautiful Bill Act

On March 26, 2026, AABANY’s Solo & Small Firm Committee and Tax Committee co-sponsored the webinar “Navigating the New OBBBA Landscape.” This presentation arrived at a critical time as the One Big Beautiful Bill Act was signed into law on July 4, 2025, with some provisions taking retroactive effect going back to January 1, 2025.

Parag P. Patel, Co-Chair of the Tax Committee, led the session by providing a comprehensive update on how solo and small law firms can optimize their financial affairs. He emphasized that the new law offers various ways for small business owners to minimize their liabilities if they understand the specific requirements and limitations of the Act.

Several major changes affect individual taxpayers under the OBBBA through the year 2028. The State and Local Tax deduction cap has been significantly increased to $40,000, which offers substantial relief to those living in high-tax jurisdictions. Seniors who are at least 65 years old are now eligible for a $6,000 deduction, provided their income falls within the established limits. The Act also introduces new deductions for reported tips and overtime pay to assist service and hourly workers. Furthermore, individuals may now deduct interest on car loans up to $10,000 annually for vehicles that were assembled in the United States.

The legislation provides permanent benefits designed to stimulate business growth and investment for law firms and other small enterprises. Bonus depreciation is now permanently set at 100% for qualified property acquired after early 2025. The Section 179 expensing limit has risen to $2,500,000, and the phaseout threshold has been adjusted to $4,000,000 to account for inflation. Businesses may once again deduct domestic research and development expenses permanently, and some small businesses can even apply this change retroactively to 2022. Additionally, the calculation for business interest expense limits has been restored to align with EBITDA standards.

While these updates offer many advantages, taxpayers must be aware of the income-based phase-outs that could limit their total deductions. Many of the individual tax benefits are scheduled to revert to previous levels by 2030, making long-term planning essential for legal professionals. 

AABANY continues to support its members by translating complex legislative shifts into actionable strategies for the legal community. This webinar successfully provided attendees with the tools needed to navigate the new tax reality with confidence.

To learn more about the Tax Committee, go here. To learn more about the Solo & Small Firm Committee, go here. For a listing of upcoming events, check out the calendar on AABANY’s website.

AABANY Member Profile: Justice Karen Lin Makes History with Her Appointment to Appellate Term, Second Department

Justice Karen Lin, a longtime member of AABANY and former Co-Chair of the Pro Bono and Community Service Committee (PBCS), has been appointed to the Appellate Term for the Second Department of the New York State Supreme Court. This appointment marks a historic milestone as Justice Lin is the first Asian American woman to serve in this role. As a lifelong public servant and sitting Second Department Justice, she brings decades of experience and a deep commitment to justice to one of the most impactful appellate tribunals for everyday New Yorkers.

Breaking Barriers: The Significance of “the First”
Justice Lin’s appointment to the Appellate Term for the Second Department carries historic significance. Yet, for Justice Lin, the meaning of this milestone is inseparable from the community that shaped her.

Born and raised in Queens by her immigrant parents, Justice Lin’s story is rooted in the borough she now serves. At a time when Asian Americans were significantly underrepresented in both civic and professional spaces within Queens County, her early experiences acutely instilled in her a heightened awareness of the importance of being seen and heard. As a child, she recalls helping interpret for her parents who spoke limited English. She also recalls attending school events where she was one of the few Asian American faces in the room. These moments made her realize the significance of representation, or the lack thereof. Coupled with her parents’ tireless work ethic and emphasis on community, these experiences profoundly shaped her sense of justice and responsibility to her community. 

Despite Asian Americans comprising more than 27 percent of the population in Queens, they have historically remained underrepresented on the bench. While precise figures vary by dataset, estimates by the Brooklyn Daily Eagle suggest that fewer than 10 percent of judges in Queens County identify as Asian. This number is even lower statewide as according to the New York State Unified Court System’s 2024 Judicial Demographics Report, only about 5 percent of judges statewide identify as Asian. These figures highlight the persistent gap between the Asian American community and their representation within the judiciary.


For Justice Lin, the awareness of this disparity came into sharper focus back in 2022, when she grappled with these demographic realities during her campaign for Queens Civil Court. She recognized both the urgency and the responsibility to step forward. 

Now, in 2026, as Justice Lin assumes her role on the Appellate Term, she reflects on both the progress made and the work that remains. While her appointment marks a historic milestone, Justice Lin is candid about what the broader implications of her distinction as “the first” means.

“We shouldn’t still be talking about ‘firsts’ in 2026,” she notes. “It matters to break that ceiling—but it matters even more that we are not the only ones.” Justice Lin maintains that her appointment is part of a larger trajectory which she hopes will continue to open doors for others who will follow and ultimately surpass her.

“I may be the first,” she reflects, “but I certainly do not want to be the last. And I won’t.”

Diversity and Perspective at the Appellate Term
In her run for the Queens Civil Court in 2022, Justice Lin noted, “The air in the room changes depending on who is in it.” Now, as Justice Lin assumes her seat at the Appellate Term for the Second Department, she brings her philosophy into a new and vastly different judicial environment.

The nature of judging at the appellate level is necessarily collaborative. Rather than presiding over a single courtroom, justices at the Appellate Term engage in a rigorous discussion of the law. The presence or absence of diverse perspectives can play a significant role in the nature of judicial decision-making.

“The lens through which we interpret the law is shaped by our lived experiences,” Justice Lin explains. “It matters who is in that room.”

The Appellate Term occupies a uniquely consequential position within New York’s judicial system. For many New Yorkers navigating housing disputes, consumer debt matters, and low-level criminal cases arising from the Civil Court and Criminal Court, the Appellate Term often represents the primary avenue for reviewing decisions made in those courts. As such, this court plays a critical role in ensuring public confidence in the fairness and legitimacy of the judicial process and of everyday challenges faced by many families and individuals. Justice Lin approaches this responsibility with a deep awareness of the communities served by the court. As a lifelong Queens native and an experienced legal professional, Justice Lin brings a grounded perspective to the bench and seeks to ensure that the appellate review is conducted with both rigor and awareness.

A Jurist Grounded in Care
From civil rights attorney to legislative counsel, from Housing Court Judge to Court Attorney-Referee in Surrogate’s Court, Justice Lin has been guided by a single constant: care.

Justice Lin’s decade as a court attorney referee in Surrogate’s Court, where she handled sensitive guardianship matters, reinforced the centrality of due process, particularly for vulnerable individuals. In those proceedings, she understood the risks of presuming incapacity based solely on diagnosis or circumstance. Instead, she stresses that every individual is entitled to a meaningful hearing where their voice is heard.

This philosophy carried directly into Justice Lin’s work on the trial bench, where she implemented practices designed to make the courtroom more accessible. For example, she required in-person appearances in certain matters involving self-represented litigants, recognizing that virtual proceedings—while efficient—can inadvertently exclude individuals who lack access to technology or familiarity with digital platforms. In-person appearances allowed her to better assess credibility, clarify the relief being sought, provide language support, offer flexible scheduling, promote accessibility for litigants with disabilities, and ensure that litigants could express themselves in their own words. Similarly, her practice of inviting court users to indicate their preferred pronouns reinforces the principle that every individual who enters the courtroom is entitled to be treated with respect.

To illustrate, Justice Lin described a family conflict case she dealt with where a father passed away, leaving his home to only two of his children and excluding the others. Justice Lin guided the family through structured discussion by helping each member articulate concerns and expectations by meeting with them individually. This ultimately fostered a mediated resolution that balanced the legal framework with the opportunity for members of the family to retain some control over their outcome. In the end, the siblings reached an agreement to divide the home equally among all of the children.  

“The court cannot advocate,” she notes, “but it can ensure fairness, dignity, and that due process is fully respected.”

A Career Defined by Purpose
Long before she entered the legal field, Justice Lin was already cultivating an ethos of advocacy at the University at Buffalo. As an undergraduate, she noticed that Asian American history and experiences were largely absent from the curriculum. Determined to address this gap, she petitioned the history department to introduce a course on Asian American history which had never previously been offered. Simultaneously, she co-founded the University’s Asian American student organization, the Asian American Students Association (AASA) and served as its first president where she organized cultural programming and panel discussions to highlight the contributions of Asian Americans on campus. These initiatives included guest lectures, heritage month celebrations, and workshops that engaged the broader student body in conversations about diversity and inclusion. Reflecting on these formative years of her life, Justice Lin noted, “I wanted students like me to see themselves in the stories being told and to have a community where our voices mattered.”

A couple years later, Justice Lin championed these same values through her leadership with AABANY’s Pro Bono and Community Service Committee (PBCS), where she served as Co-Chair. During the COVID-19 pandemic, when the need for legal services increased significantly, she played an instrumental role in promoting access to legal services by expanding Pro Bono Clinics to underserved communities in Queens. Building on this work, Justice Lin highlights that meaningful legal assistance requires the ability to communicate effectively, especially with individuals who struggle to find services in a language they understand. She speaks of her time with PBCS, describing it as the “best committee ever” and her service as both a “great joy and privilege.” Additionally, she praises AABANY’s Pro Bono Clinics as an invaluable resource for individuals with limited English proficiency.

Ultimately, in each stage of her professional journey, Justice Lin has consistently asked herself: “Where can I be helpful?” 

Lifting the Next Generation
As a mentor and active participant in programs such as the The Sonia & Celina Sotomayor Judicial Internship Program, Justice Lin is deeply committed to cultivating the leaders of tomorrow. She suggests that a successful legal career rests on a foundation of competence and character. She encourages students and young professionals to strive for mastery in their chosen field. “Be as good at it as you can be,” she advises, because when opportunities arise, “you better be ready to hit the ground running.” Competence, she notes, is central to reputation as it ensures that professionals are prepared to perform effectively in any high-stakes environment.

Justice Lin also stresses that technical skill alone is not enough. Equally important is how one treats others. “Your competence shapes your reputation,” she explains, “but so does how you treat people.” She believes in a  universal standard of decency and she encourages individuals from all paths of life to treat everyone—from the janitor to the judge—the way they would want themselves or a loved one treated. She reminds us that “people may forget what you did but they will remember how you made them feel.” 

Throughout her career, Justice Lin has also rejected narrow stereotypes of what a lawyer must be. Justice Lin has challenged the notion that success requires aggression. Many assumed she was “too nice” to be an effective lawyer or justice, but she believes there are many ways to practice law successfully without abandoning one’s nature. She encourages young professionals, especially those from underrepresented backgrounds, to embrace their individuality. “What makes us different is really what makes us strong,” she says. Avoiding the temptation to contort oneself to fit an expected mold, she emphasizes that professional growth is most meaningful when it is shared: “It is purposeless to rise alone; we rise together.”

Through her guidance and example, Justice Lin seeks to create spaces where future generations can thrive with confidence and authenticity. Now at the Appellate Term, her role amplifies this impact as she continues to shape the culture of the judiciary itself. Please join AABANY in congratulating Justice Karen Lin on this historic milestone. We look forward to seeing more noteworthy contributions from her public service.

AABANY’s Labor & Employment Law Committee and Issues Committee Host “Navigating DEI Into 2026: Practical Takeaways & Industry Observations” CLE Program

On March 25, 2026, AABANY’s Labor & Employment Law Committee, with co-sponsorship from the Issues Committee, hosted a timely and thought‑provoking CLE program, Navigating DEI Into 2026: Practical Takeaways & Industry Observations, at Littler Mendelson P.C. in New York City.

The program featured Rachel Lee, President and General Counsel of Stand With Asian Americans and Co‑Chair of AABANY’s Issues Committee, who shared insights on the evolving legal and cultural landscape surrounding diversity, equity, and inclusion efforts.  Rachel drew from her work with organizations seeking to build and sustain inclusive workplaces amid shifting regulatory and societal expectations.  She also offered practical, compliant strategies for fostering inclusive work environments in the years ahead.

The discussion was moderated by Jennifer Kim of Littler Mendelson, Chair of AABANY’s Labor & Employment Law Committee, who guided the conversation and facilitated audience engagement on the real‑world challenges employers and practitioners face when navigating DEI initiatives.

Attendees earned 1.0 NY CLE credit in Diversity, Inclusion, and Elimination of Bias and benefited from an engaging exchange of ideas that balanced legal guidance with practical application. The Committees thank Rachel Lee, the Professional Development Committee, and all attendees for making this program a success.

If you are interested in attending future Labor & Employment Law Committee or Issues Committee events, please check the AABANY calendar.

– Written by Shreya Mantrala, Vice Chair of the Labor & Employment Law Committee

AABANY Committees Celebrate the End of FY26 at Inter-Committee Happy Hour

On March 30, 2026, AABANY’s Military & Veterans Affairs (MVA), Commercial Bankruptcy & Restructuring (CB&R), and Young Lawyers (YLC) Committees co-hosted a lively happy hour at Sling Bar in Urban Hawker Midtown, celebrating the end of fiscal year ’26.

The event brought together AABANY members and non-members for an evening of networking and camaraderie over margaritas, beers, gyozas, and sushi rolls. Attendees included both long-time members and first-time participants, creating a dynamic and welcoming atmosphere.

Throughout the evening, colleagues reconnected and new relationships were formed, with conversations spanning diverse practice areas, career paths, and shared professional experiences. Many attendees also took the opportunity to exchange ideas and perspectives on programming and initiatives for the upcoming fiscal year.

The Committees look forward to building on this momentum and continuing to foster meaningful connections within the AABANY community in FY27.

To learn more about the Military & Veterans Affairs Committee, please visit this page. To learn more about the Commercial Bankruptcy & Restructuring Committee, please visit this page. To learn more about the Young Lawyers Committee, please visit this page. Upcoming events from the Committees can be found on the calendar of AABANY website.

—Written by Jameson Xu, Co-Chair of AABANY’s Young Lawyers Committee