“To err is human, to forgive is divine.” – Alexander Pope.

Let us consider the first part of Pope’s phrase. We all make mistakes; some bigger than others. Does a day pass when we make a mistake, error, boo boo, screw up or faux pas? Ok, you understand. For me, my first goof up of the day is often before I finish my morning coffee.

But we can all take solace from this monumental error. Citibank erroneously wired $500 million, by accident. And cannot recover it. Yes, that’s right. Half a billion dollars!

Citibank personnel accidentally wired almost $500 million to lenders of cosmetic maker Revlon. Citibank was Revlon’s loan agent. The actual error was around $900 million, but some firms returned the erroneous deposits. As to the $500 million payment, it was to be “only” an $8 million interest payment. Instead, the huge improper overpayment was applied to Revlon’s loans, being treated as a monstrous pre-payment. This, despite a “six eyes” security safeguard, where three people were required to review and approve the wire transfer. Despite the security measures, a contractor checked the wrong box on a digital payment form. Whoops!

Citibank sued in Federal Court in New York and lost, based on a New York rule of law known as the “discharge for value defense”. As the money was due the lenders, the mistaken overpayment did not have to be returned but was applied to the underlying debt. The Court’s ruling is on appeal and the money is frozen, but nonetheless, likely some Citibank folks are looking for employment elsewhere.

I can’t speak for you, but the fact that I didn’t shovel some snow from the walk is not such a big thing, is it?

  • Allan Opsitnick


We all agree that 2020 has been… trying (there are more descriptive words and phrases, but let’s leave at that). But, I just experienced an event that puts our holiday season in perfect perspective.

We just completed an adoption hearing. The adoptee is a young lady, of Pre-K age, who has been with a loving and nuturing family (mom, dad and big sister) for quite some time. Our hearing was, of course virtual, but nonetheless was attended by 20 or so family and friends. Over the course of half an hour, heart-shaped hand signs abounded, as did signs, balloons and a few tears. Our Judge indicated that it was his great pleasure to enter the Decree approving adoption.

So, for however brief a period of the hearing, kindness, love and peace prevailed. Nothing more be said.

Allan Opsitnick

MY LAST ELECTIONS BLOG POST… until the next one…

Many of you know that I’ve spent most of my legal career involved with elections administration and law. So, after resolving some 700 Provisional Ballot challenges at a Saturday hearing, on November 14th, I have some thoughts:

  1. AIN’T NO ELECTION FRAUD!!! Not in Allegheny County, PA, the other 66 PA Counties or anywhere else in the US where we voted on November 3. Baseless allegations and reports to the contrary, there might be inadvertent errors, which will be corrected upon final tabulation, but no fraud, scheme, conspiracy, skullduggery and/or chicanery. None
  2. Anyone who assets that there was fraud in last week’s elections is a lying fool, to assert these things or believe these things
  3. It might be good for business, for media or others but these fraud allegations, insult and defame tens of thousands of people, who have taken sworn oaths, to process voters and votes properly, according to law. I count myself as one of the people who have been defamed and whose integrity has been questioned
  4. One may not like the results of an election, but just because “your” candidate lost, does not indicate fraud. Consider the simple proposition that the candidate that receives the most votes wins the election. Basic functioning of the American electoral system
  5. Attacks on the validity of our elections system over the years has and continues to undermine confidence in our system of elections and vote tallying
  6. Elections are like buses. Another one is coming along, with a new set of candidates and issues

With Thanksgiving fast approaching, do your best to appreciate and protect our system of selecting our representatives, locally and nationally. Please.

– Allan Opsitnick


Media reports and statements of public officials are creating an avalanche of perception that whatever vote totals exist on Tuesday night are somehow dispositive of the November 3 Election. NOT EVEN CLOSE TO TRUE.

Every state and each of Pennsylvania’s 67 Counties has a formal vote tabulation process. Pennsylvania requires that the Friday after the Election a “Return Board” be sworn and seated to commence the formal and official vote count. In Allegheny County, the Return Board is comprised of Elections Division employees for the most part.
Does that mean that everything that we see and hear on Tuesday night, into Wednesday, is unofficial? YES!

Taking Allegheny County, PA for example, Tuesday begins a scanning and count of approximately 350,000 mail-in ballots, that are securely stored, in addition to a like number of in person votes on Election Day, with polls remaining open until 8:00 PM. While this is a monumental task and will take some time, it is likely that by end of day Wednesday these votes will be tabulated and posted on the Elections web page. BUT WAIT,THERE’S MORE!

Certain military ballots need not be returned for an additional week to be counted. Thousands of Provisional Ballots that will be cast on Election Day will be examined by the Return Board to see if they are counted and, if so, to what extent. And, at least for Tuesday’s Presidential Election, the PA Supreme Court has ruled that mail-in ballots received after the 8:00 PM close of polls, but postmarked on or before November 3, and received by November 6, at 5:00 PM shall be counted. That count, of course, cannot begin before Friday at 5:00.

You get the picture, I certainly hope. There is much to do after the whistle blows at 8:00 PM on Tuesday. So, as always, patience is a virtue.

Allan Opsitnick


Many folks swear by noise canceling headphones for flying. Well, I suggest a more important use… between now and Election Day on November 3rd.

I’m not advocating tuning out candidate messages. Put these headphones on to block out the confusing, incorrect, misleading, intentional and inadvertent messages about voting Tune it out and simply do this. A few easy steps, as follows:

1) Register to vote. Registration deadlines for a few states are as follows:
a) Pennsylvania – October 19, 2020
b) New York – October 9, 2020
c) Ohio – October 5, 2020
d) Alaska – October 4, 2020

2) Vote. Vote for whomever you prefer, but the important thing is to vote. All voting procedures in all states make voting easy. There are two options:

A) Vote in person. Poll hours on November 3 are:
i) Pennsylvania: 7:00 AM – 8:00 PM (EST)
ii) New York: 6:00 AM – 9:00 PM (EST)
iii) Ohio: 6:30 AM – 7:30 PM (EST)
iv) Alaska: 7:00 AM – 8:00 PM (ATZ)

As to voting in person, and taking Allegheny County as an example (and one where I’m most familiar, having practiced elections administration law for 30+ years), there are 1,323 voting districts in the county. In other words, everyone can vote in person at a neighborhood polling place. Poll workers will be masked and COVID related precautions will be in effect. All other counties in Pennsylvania have neighborhood voting districts and COVID precautions will be used.

My understanding is that the other states mentioned above also have local polling locations and, as you can see, a lengthy period of time to vote in person.

B) Voting by mail:
i) Pennsylvania legislation, enacted in 2019, makes voting by mail available to all voters. Pennsylvania provides for both absentee voting and mail in voting. Absentee voting requires a statement of either disability or absence from one’s municipality on Election Day. BUT, mail in voting is truly no fault and requires no reason to vote by mail. Voters can apply for absentee and mail in ballots either online or by mailing a paper form. The application deadline is October 27, with ballots to be returned by November 3, by 8:00PM, the close of polls
ii) New York permits absentee voting, but recent legislation permits an absentee ballot to be used if someone is unable to vote in person due to risk of contracting or spreading a communicable disease, including COVID-19. In other words, New York is a mail in ballot state, with minimal explanation required to vote by mail. October 27 is the last day to apply. Mail in ballots must be postmarked by November 3 and received by the County Elections Office by November 10
iii) Ohio permits no fault absentee voting, applications due by noon on October 31. Ballots must be postmarked by November 2 and received by November 13. Additionally Ohio permits early voting, by absentee ballot, between October 6 and November 2 at the County Board of Elections. The times vary by date, so go online to check the applicable times
iv) Alaska permits absentee voting. Applications by mail must be received by October 24 and online by November 2. Early absentee voting begins on October 19 and ends on November 3.Hours vary by location, so go online to check. Absentee voting is “no excuse”, so anyone can vote by absentee ballot.

Keep those noise canceling headphones on and REGISTER AND VOTE. If voting by mail, complete your ballot and mail IMMEDIATELY to avoid any USPS delays. Exercising your franchise is simple.

Now, perhaps you may want to keep those noise canceling headphones on for the candidate ads as well…

– Allan Opsitnick


As of late, there has been a lot of talk in the country about what is and is not disrespectful to the American flag, initiated by athletes “taking a knee” during the national anthem. As such, I think it’s important to take a look at the language of the Flag Code and see just what’s going on.

The Flag Code is federal legislation, developed by the American Legion in 1923 and enacted in 1942. However the Flag Code is advisory only and is not enforced. The Flag Code provides as follows:

– The flag should never be flown upside down except as a signal of dire distress in instances of extreme danger to life or property

– The flag shall never touch anything beneath it (e.g. the ground, water, merchandise, etc.)

– The flag shall never be carried horizontally or flat, but always aloft and free

– The flag shall never be used as any sort of apparel, bedding or drapery. The red, white and blue bunting that we see on podiums and other areas as a decoration is permitted with the blue on top, white in the middle and red on the bottom

– The flag shall not be used as a ceiling cover

– The flag shall not have any mark, insignia, drawing, design, etc. placed upon it

– The flag shall never be used as a receptacle to carry or receive anything

– The flag shall not be used for any advertising purposes of any kind. It shall not be embroidered on napkins, cushions, etc., and it shall not be printed on anything that is designed for temporary use and then discarded. No advertising signs should be attached to a staff or halyard from which the flag is flying

– When flying multiple flags, the American flag shall be placed at the highest height of them all, with the exception of other nations flags during a time of peace. Each national flag shall be flown from a separate pole, be of the same size and flown at the same height

– The flag cannot be used as a costume or athletic uniform, though a flag patch may be affixed to the uniforms of military personnel, firemen, policemen or members of a patriotic organization. A lapel flag pin must be worn on the left side close to the heart, as the flag is considered a living entity

– When the flag reaches a condition that is no longer fit for display, it should be disposed of in a dignified way, preferably by burning

Looking at all of the above provisions, which incidentally are not comprehensive, it is clear that the flag is treated and has become an item of merchandise, something far from the actual purpose of the flag. Perhaps people cherry pick their instances of disrespect to the flag, becoming enraged at kneeling and flag destruction, but ignoring numerous other actions in contravention of the flag code. There is no prohibition against kneeling at a flag presentation.

Also, flag burning or other desecration has been held lawful by the US Supreme Court as these acts are protected speech within the First Amendment. Those cases are Texas v Johnson, 1898 and US v Eichman, 1990.

With the above to be considered, in my opinion, the most important thing to remember is that you should know what is and isn’t disrespectful to the flag, and what is legal, before taking to social media or otherwise to denounce anyone else.

Zach Opsitnick


COVID-19 has dramatically affected every aspect of our lives since mid-March, though it appeared in January and February. Nothing can be done to turn the clock and the calendar back, so as to make this pandemic not have attacked the world, or at least to have minimized its deadly effect that continues.

But, consider whether or not COVID-19, more precisely a viral pandemic of whatever variety was foreseeable? By foreseeable, I mean both in the factual (could we or should we have known that a pandemic would strike) or the legal context. A brief definition of legal foreseeability would be an event such that a person of ordinary prudence would expect a global pandemic with devastating death, illness and economic destruction.

Well, let’s consider the films that discuss, contemplate and/or predict this very catastrophe. Here is a (less than complete) list of films that predict what we are enduring right now:

– Virus (1980) (Japanese)
– The Mad Death (1983) (Miniseries)
– 1918 (1985)
– The Dolphin’s Cry (1986) (Soviet)
– Epidemic (1987) (Danish)
– 12 Monkeys (1995)
– Outbreak (1995)
– Virus (1995)
– Doomsday Virus (1996) (Miniseries)
– Quarantine (2000)
– Infection (2004) (Japanese)
– Fatal Contact: Bird Flu in America (2006)
– The Host (2006) (Korean)
– Have Mercy on Us All (2007) (French)
– Pandemic (2007) (Miniseries)
– Blindness (2008)
– Doomsday (2008)
– Carriers (2009)
– The Crazies (2010) (Remake of 1973 version)
– Contagion (2011)
– Infected (2012)
– Flu (2013) (Korean)
– 93 Days (2016)
– The Hot Zone (2019) (Miniseries)
– Virus (2019) (Indian)

And as my research assistant pointed out, this does not consider the flood of zombie movies. So, this pandemic was in the mind of filmmakers. Perhaps more significantly Bill Gates, in a 2015 TED talk hit the nail squarely on the head in predicting and discussing preparations for a pandemic. You may or may not like Gates, but undoubtedly, he is a brilliant man and spends his hours reading and educating himself.

My conclusion is that the COVID-19 pandemic was most foreseeable and “we” failed to prepare. There will be many legal actions stemming from the coronavirus and the issue of foreseeability will be front and center.

On a related issue, the Trump campaign held its first campaign rally in months recently in Tulsa, Oklahoma. Leaving politics aside, as my interest is in elections administration, so no matter whom you favor, get out and vote, by mail or in person on November 3, the Trump campaign required a coronavirus waiver of all who registered to attend. The waiver language is as follows:

“By clicking register below, you are acknowledging that an inherent risk of exposure to COVID-19 exists in any public place where people are present. By attending the Rally, you and any guests voluntarily assume all risks related to exposure to COVID-19 and agree not to hold Donald J. Trump for President Inc., BOK Center, ASM Global or any of their affiliates, directors officers, employees, agents, contractors, or volunteers liable for any illness or injury.”

Is this waiver effective and enforceable? If I accompanied someone and did not execute the waiver, am I bound? As well, the waiver language extends beyond COVID-19 and arguable extends, for example, to a fall because of a defective condition at the rally site. Also, while many entities are within the scope of the waiver, the president himself is not. Might President Trump be vulnerable to a claim by a person that contracts COVID-19 or incurs an injury at the rally.

Much to consider and process. Much more to come.

Allan Opsitnick


This blog was intended to be posted a few weeks ago, however every time I was set to upload this, I heard the voice of the late TV pitchman Billy Mays saying “But wait, there’s more!”

The Paycheck Protection Program (PPP) was instituted by the federal government as part of COVID-19 financial relief. On paper, the PPP sounded great. Small businesses, 500 employees or fewer, could obtain prompt funding to cover payroll expenses in large part and, if properly spent, the money would be a non repayment grant rather than a low interest loan. The emphasis was on PROMPT processing of loan applications so that small businesses could continue paying their employees.

Applications were accepted beginning April 3. The funding quickly ran dry. That funding amount was $349 billion, administered by the federal Small Business Administration, ostensibly to help “small businesses” survive this surreal and economically crushing time period.

In the late March and early April run up to PPP application, I was contacted by some clients, friends and family members who operate small businesses. All of these operations are truly small, even tiny, ranging from 2-12 employees. All of them promptly applied with their home banks for PPP assistance. The result was not good.
None of these half dozen or so small businesses received prompt approval and funding. All of these folks had to supplement their PPP applications with additional information or documentation. One client finally received funding in late April. Another small client received funding last week, the week of May 4. Other clients have loans in progress except for a client with 2 employees whose application has disappeared into the abyss of banking and bureaucracy.

So of my admittedly very tiny sampling (nothing empirical about this) I am aware of a whopping 2 businesses that have received modest amounts of funding 5 weeks from the PPP program initiation.

And as I drafted this discussion of the disappointing way that PPP fell short of assisting truly small businesses, Billy Mays called out to bring to my attention the following:

• PPP defined a small business as having no more than 500 employees, at a single location. As a result, chain business and restaurants, that are huge business, each became a small business for purposes of the PPP;
• The maximum amount of PPP assistance was $10 million. At least two one of my clients requested PPP assistance of less than $10,000;
• Publicly traded companies, with more than adequate resources and access to capital, received $1 billion of PPP funding. For example, as reported in the Washington Post on May 1:
◦ Veritone, whose CEO was paid $18.7 million, received $6.5 million;
◦ Aquestive Theraputics, who employs 219 people, but whose CEO made $2.9 million in 2019, received $4.8 million in PPP assistance. After this transaction was publicized, Aquestive said it would return the money;
◦ Ashford Hospitality Trust made over 100 filings and obtained $76 million in PPP funding. This was done by treating multiple subsidiaries of large companies as a separate entity;
◦ AutoNation, which is a network of auto dealers, received $77 million. Nonetheless, AutoNation then returned some employees to furlough status and rescinded certain wage guarantee arrangements

With the late Mr. May’s voice ringing in my head, there is more, much more:

• The Los Angeles Lakers received $4.6 million, while having an estimated value of over $3 billion. After this largesse was disclosed, the funds were said to be returned. Again, after disclosure;
• Ruth’s Chris Steakhouses (Ruth’s Hospitality Group, Inc.) received approximately $20 million, since returned after being reported;
• Shake Shack Inc. received $10 million, since returned after being reported;
• This list of publicly traded companies and/or firms with adequate resources goes on

Even after a second round of PPP funding of about $310 billion, many true small business are shut out. There have been reports that many small banks trying to process loans for their customers have been shut out as well. KDKA news reported on May 4 that Alexander’s Italian Bistro in Pittsburgh, a venerable dining spot that opened in 1958, was closing as it could not obtain PPP funding in its time of need.

The respected Brookings Institution stated “Had Congress set a maximum limit of $1 million it would have freed up over $150 billion – enough money to more than double the number of truly small businesses that received aid.”

Brookings Institution, meet the late Alexander’s Italian Bistro.

COVID-19 Stimulus Payments – A Quick Note

Yesterday I was asked if a person is prohibited from receiving their stimulus payment if 2018 and 2019 tax returns were not filed. Please read the following:

1.) 2019 federal tax returns are not even due until July 15, as the April 15 deadline has been extended. So, not having filed your 2019 tax return is not an issue;

2.) As to 2018 federal tax returns, the IRS website states:

Q.) I have a tax filing obligation but have not filed my tax return for 2018 or 2019. Can I still receive an economic impact payment?

A.) Yes. The IRS urges anyone with a tax filing obligation who has not yet filed a tax return for 2018 or 2019 to file as soon as they can to receive an economic impact payment. Taxpayers should include direct deposit banking information on the return

3.) As to direct deposit payments, if you have a judgment or garnishment/attachment action against you, it would be better to obtain your stimulus payment by check so that you can hold it, deposit it into an account of another person or something similar to preserve these funds for your use.

Feel free to contact us if further questions on this issue.

Allan Opsitnick