A bill before the California legislature seeks to impose an estate tax of 40% on the net value of a decedent’s estate in excess of $3.5 million, with a credit for all federal estate taxes paid by the estate. Background In 2017, as Congress debated legislation that ultimately became the Tax Cuts and Jobs Act, […]
By Rod S. Berman and Jessica Bromall Sparkman Published in the April/May 2019 issue of CannaInvestor Magazine The cannabis industry is the new investment frontier. Consider the capital investment by Constellation Brands in Canada’s Canopy Growth, Aurora Cannabis’s acquisition of Mexico’s Farmaciea Magistrales, Coca-Cola’s discussions with Aurora Cannabis to develop CBD infused drinks, CannaCraft and […]
Rex Hwang and Shenel Ozisik wrote the Federal Circuit Report which appeared in the Spring 2019 issue of New Matter, Vol. 44, No. 1., discussing game-related patents on March 25th, 2019.
This article describes the basic U.S. federal income tax payment obligations that apply to the income and gains from investment by foreign investors who are non-U.S. residents in private investment funds that invest in U.S. real property. These obligations will impact the total financial return on investment of investors, and in some cases will require […]
Jim Butler’s article “Why Retail Owners Are Partnering With Hotels,” was published by Hotel Online, HSyndicate, HospitalityNet, PineappleSearch, HSMAI and HN360 on February 12th, 2019.
Bob Braun’s article “Hotel Franchise Agreements: What happened to my Area of Protection?” was republished by Hospitality Net and Hotel Online on January 29th, 2019.
Jim Butler’s article “Tax Alert: Foreign Entity Ownership Compliance – Don’t Ignore the Repatriation Tax” was republished by Hospitality Trends on January 28th, 2019.
Scott Harshman’s article “Tax Alert: Foreign Entity Ownership Compliance – Don’t Ignore the Repatriation Tax” was republished by Hospitality Trends on January 28th, 2019.
Tim Lappen wrote the article, “What’s a Trustee…and Do I Want to Be One?” published by the Los Angeles Business Journal on January 28th, 2019.
Marty Orlick was quoted in the article “ADA Lawsuits Are on the Rise, Website Complaints Biggest Targets,” published by Legaltech News on January 24th, 2019.