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April, 2019 Articles

Taxation California Bill (SB 378) Seeks to Impose Estate Tax

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, […]

Intellectual Property What You Should Ask About Intellectual Property Before Investing in a Cannabis Company: An IP Due Diligence Primer

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 […]