The fiscal year 2010 New York State budget implements drastic changes to the Empire Zones Program, changes that will negatively affect businesses across the state. These changes are resulting in attempts to decertify hundreds of businesses and denials of promised incentives. Decertification will, in turn, cause job losses and the cancellation of planned capital investments. To aid our clients in responding to the new laws, we have formed a multi-disciplinary Empire Zone Task Force. Combining our extensive experience with the Empire Zones Program with expertise in tax procedure and federal and state litigation, we are prepared to counsel our clients through the complex procedures they face