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Securing A Bench Trial In Cases Involving Both Legal And Equitable Claims

In cases involving both legal and equitable claims, it is possible and may make sense for plaintiffs to seek a…

On PROBATE

Probate litigation that arises from the death of a spouse can involve an array of competing presumptions, especially in situations…

Cutbacks to the Parent-Child Exclusion from Property Tax Reassessment Under Proposition 19

With the passage of Proposition 19, California voters significantly limited the ability of parents to transfer California real property to…

What November’s Election Results Could Mean for Your Estate Planning

November’s election may usher in taxpayer-adverse changes to the current taxpayer favorable gift and estate tax laws. Clients should consider…

IRS Issues Proposed Carried Interests Rules

On July 31, 2020, the Internal Revenue Service (the “IRS”) and U.S. Department of the Treasury released proposed regulations under…

Client Alert: SBA Allows Early Loan Forgiveness Application and Issues EZ Forgiveness Application

On June 22 and June 24, 2020, the Small Business Administration (SBA) issued new Interim Final Rules that provide additional…

Client Alert: Congress and SBA Enact Major Changes to the Paycheck Protection Program

On June 5, 2020, the Paycheck Protection Program Flexibility Act (PPPFA) was signed into law. The PPPFA changes various aspects…

Client Alert: SBA Releases Paycheck Protection Program Loan Forgiveness Application and Rules

On May 15, 2020, the Small Business Administration (SBA) issued the Paycheck Protection Program (PPP) loan forgiveness application, including instructions…

Client Alert: SBA Clarifies Paycheck Protection Program Certification Concerning Loan Necessity

On May 13, 2020, the Small Business Administration (SBA) issued new guidance regarding the requirement that borrowers under the Paycheck…

High Value Estates: Proposal For Compensating Personal Representatives For Ordinary Services In Probate Estates That Exceed $25 Million And Trustees Of High Value Administrative Trusts

The California Probate Code provides a formula to determine fees for attorneys and personal representatives for a probate estate valued…

California Income Taxation of Trusts and Estates

California’s income taxation of trusts has unpleasantly surprised many trust fiduciaries and beneficiaries. Its unique method of taxation, based on…

Client Alert: Congress Replenishes Paycheck Protection Program; SBA Provides Further Guidance

On April 24, 2020, the President signed into law the Paycheck Protection Program and Health Care Enhancement Act (the Health…

Further California and Federal Tax Procedure Updates in Light of COVID-19

Following up on our prior client alert posted April 2, 2019, this alert serves to keep clients abreast of further…

Client Alert: SBA Issues FAQ on the Paycheck Protection Program

On April 7, the Small Business Administration (SBA) and the Department of the Treasury issued additional guidance in the form…

Client Alert: SBA Updates to the Paycheck Protection Program

On April 2 and April 3, the Small Business Administration (SBA) issued rules and guidance regarding the new Paycheck Protection…

Client Alert: Small Business Loans under the CARES Act

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act…

Client Alert: Tax Changes in Light of COVID-19

In response to the COVID-19 emergency, on March 13, 2020, President Trump announced his determination that the coronavirus pandemic was…

Client Alert: Insurance Coverage for Coronavirus Losses

The COVID-19 crisis is disrupting business in unprecedented ways.  The unique risks posed by the virus, and aggressive government responses,…

On Trademarks

A smart business owner launching a new business or product will investigate to ensure that no one is using a…

SECURE ACT Transforms Estate Planning for Retirement Benefits & Significant Estate Planning Changes for 2020

With the new year come new changes to consider in estate planning. For this client alert, we bring your attention…

CLIENT ALERT: ADA Website Requirements

CLIENT ALERT December 16, 2019 To Avoid Litigation, Business Websites Should Be Updated To Ensure Compliance With ADA Requirements Lately…

Reporting Obligations of Variable Interest Entities

To navigate through regulatory restrictions or for strategic reasons, public companies may need to rely on entities in which they…

Tax Planning Opportunities Following the Enactment of the Tax Cuts And Jobs Act

On December 22, 2017 H.R.1, commonly referred to as the Tax Cuts and Jobs Act (“the Act”), was signed into…

Guarding Against Challenges to Director Equity Compensation

There has been an emerging litigation trend in Delaware, where most U.S. public companies are incorporated, alleging that directors breached…

On Trademarks – Infringement and Social Media

A client recently came to me with a trademark problem. The client was a small-but-growing company that was trying to…