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Member Articles


Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits

Originally published in the California Tax Lawyer, Vol. 28, Issue 2 Authors: Kyle Recker and Alexander Loshiloff I. INTRODUCTION Effective on December 22, 2017, as part of the Tax Cuts and Jobs Act, Congress enac ...

California Consumer Privacy Act Update: Less Than Three Months To Go For Compliance

Recent Amendments and Regulations Set the Stage for the Statute’s Scope and Enforcement October has been an exciting time for anyone keeping an eye on developments involving the California Consumer Privacy Act (“CCP ...

Nonresident Service Provider Subject to California Income Tax on Services Provided to California Customers

The California Office of Tax Appeals (“OTA”) recently issued a decision finding that a nonresident sole proprietor, who performed all services outside of California but performed such services for California customer ...

California Assembly Bill Five Excepts Certain Categories Of Workers From Independent Contractor Classification Overhaul

Last week, the California Legislature passed Assembly Bill (AB) 5, a new law related to an issue that is critically important to California employers and service providers—whether a worker is classified as an employee ...

Meeting the Challenges of Public Art Programs in Private Development

Authored by Karen Frank and Christopher Chou. Originally published in the California Real Property Journal, Vol. 37, Issue 2.  INTRODUCTIONThere is a growing effort among cities to leverage the private development ...

Ethical Lapses, Illegal Actions, and Corporate Governance

Recent indictments of well-known financial, legal and business persons accused of paying bribes to get their children into college raise significant corporate governance and fiduciary questions. Many of the individuals i ...

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