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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…

Considerations For Tax Planning In The New Political Environment

The recent election of Donald Trump as President and a Republican-controlled Congress have raised the possibility of significant changes to…

The Latest Trend In Non-GAAP Reporting

To attract and retain top talent, while facing cash constraints, many growing companies utilize stockbased compensation as an effective way…

Written Disclosure And Informed Written Consent: How To Handle Actual And Potential Conflicts Of Interest

Two friends from college email you: they want to start a business together.  Can you handle the paperwork? A family…

Op/Ed: The Truth about Costs of the LA County Drug Take-Back Ordinance

The Los Angeles County Board of Supervisors is considering an ordinance that would require pharmaceutical companies to operate and fund…

Watch Out: Increasing Scrutiny by the SEC of your Dealings with Regulators

I. The SEC Enforcement Trend There has been an emerging enforcement trend by the U.S. Securities and Exchange Commission (“SEC”)…