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ADA Representation Regional and Community Banks are the Latest Targets of ADA Cyber Accessibility Attacks

This article was first published by the California Bankers Association.   In January, 2016, Carlson Lynch Sweet & Kilpela (“CLSK”) sent hundreds of near-identical form letters to national retailers, hotels, restaurants, and other businesses, claiming that their internet-based services (retail websites) discriminate against persons who are visually disabled under the Americans with Disabilities Act (“ADA). The letters contend […]

Taxation and Trust & Estate Litigation Pre-immigration and Non-U.S. Resident Planning

Foreign individuals who intend to permanently reside in the U.S., or do not intend to reside in the U.S. but intend to own U.S. property, need considerable legal and tax planning. The definition of “U.S. property” for international tax purposes is a term of art and complex. This planning should be done in advance to […]

Taxation and Trusts & Estates Important news for family-held businesses: IRS proposes imminent changes in family valuation discounts

On August 2, 2016, the Treasury Department issued Proposed Regulations to Section 2704 of the Internal Revenue Code. These proposed regulations are directed at family controlled entities (many of which hold operating businesses and/or real estate), including corporations, partnerships and limited liability companies. These regulations, if finalized, will substantially limit or eliminate the ability to […]