The Section 199A Deduction: Concepts & Examples
Published in the California Real Property Journal & California Tax Lawyer Joint Issue. In the Tax Cuts and Jobs Act of 2017 (“TCJA”), Congress created Internal Revenue Code (IRC) section 199A to…
Attorney Articles
California Passes AB-5 Making It More Difficult for Businesses to Classify Workers as Independent Contractors
On September 18, 2019, California Governor Gavin Newsom signed Assembly Bill 5 (AB-5), which drastically limits many employers’ ability to classify workers as independent contractors. AB-5 codifies the California Supreme Court’s holding…
Judge Orders EEOC to Collect Pay Data by September 30, 2019
Employers may have more time to submit compensation data to the EEOC. On April 25, 2019, a district court judge ordered the EEOC to collect calendar year 2017 and 2018 “Component 2”…
Significant Federal Tax Developments for Businesses in 2018
This article summarizes changes made by the federal tax law enacted near the end of 2017, known as the “Tax Cuts and Jobs Act” (“TCJA”). This law substantially alters the tax landscape…
Putting the Opportunity in Opportunity Zones: New Tax Law Creates Incentives to Invest in Low-Income Communities
The Tax Cut and Jobs Act, signed into law on December 22, 2017, created a new tax incentive program designed to attract both institutional and “impact investors” to make long-term investments in…
The End of the Cash Bail System
In August 2018, California Governor Jerry Brown signed Senate Bill 10 into law, ending the state’s cash bail system, which many say unfairly impacts lower income individuals charged with crimes. Under the existing…
Don’t Have Your Head in the Sand: New Regulations on National Origin Discrimination
Recently-enacted regulations greatly expand and clarify the definition of workplace discrimination based on national origin in California. The new regulations increase the factors that can be used to prove discrimination, harassment, and/or…
Broadened Scope of DTT Creates Trap for Uninformed
A recent California Supreme Court decision may not have made the headlines, but it creates a wrinkle that attorneys handling real estate matters — whether as part of a transaction, litigation, or…
Three Points for Planning and Managing Lengthy Complex Litigation
After twelve years of litigation, six months of trial, and nearly two years of post-trial work and an appeal, my client and I finally enjoyed the hard-fought victory and conclusion of the…
Memo To Couples – If You’re Planning To Divorce, Say And Act So
Divorce proceedings are difficult matters. That’s not new, but recent changes in the law may be of some guidance to those spouses contemplating a divorce. Until recently, Family Code Section 771 stated…