ARTICLES & NEWS
COVID-19, an Excuse for Non-Performance?
Jacob Ouzts
|The Coronavirus (COVID-19) has disrupted most major facets of life as we know it. The State of California has issued a state-wide shelter in place order for all non-essential activities and ...
Should You or Shouldn’t You Dissolve an LLC When the Business Is Over?
Belan Wagner, Matthew D. Carlson
|Originally published in the California Business Law Reporter - March 2019 - Volume 40 - Number 5. Introduction One of the most frequently asked questions we encounter in our ...

WKBK&Y NEWS

READ FOR TAX SEASON
Taxpayer Certainty and Disaster Relief Act of 2019
Cameron Hess
|(and Setting Every Community Up for Retirement Enhancement Act of 2019) By Cameron L. Hess, CPA, Esq. Late-year tax changes are becoming a trend. Two parts of HR 8165, signed into ...
Centralized Partnership Audit Regime – What Me Worry?
Cameron Hess
|By: Cameron L. Hess[1] Overview. It’s fitting tribute that Mad Magazine’s final publication ending the use of the sarcastic catch-phrase “What me worry?” came just before the issuance of the Treasury’s February ...
Qualified Opportunity Zone Investments: Distribution Waterfalls
Matthew D. Carlson
|The Qualified Opportunity Zone program was enacted through the Tax Cuts and Jobs Act of 2017. The Department of Treasury has provided guidance concerning the tax incentives available under this program ...
Eversheds Sheds Light on Swart Decision
Cameron Hess
|In what is likely to be ultimately released as a precedential decision, the Office of Tax Appeals in a 3-to-0 decision, issued its opinion in In the Matter of the Appeal ...

READ FOR YOUR BUSINESS
Should You or Shouldn’t You Dissolve an LLC When the Business Is Over?
Belan Wagner, Matthew D. Carlson
|Originally published in the California Business Law Reporter - March 2019 - Volume 40 - Number 5. Introduction One of the most frequently asked questions we encounter in our ...
Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges
Belan Wagner, Matthew D. Carlson, Minna Yang
|The real estate industry customarily uses limited liability companies or limited partnerships(herein “partnerships”) to hold real estate assets due to the tax flexibility under Subchapter K. A common issue arises ...
Breaking Up is Hard to Do | Comstock’s Magazine Article
Belan Wagner, Russell Nichols
|Before big-time Sacramento developer Mort Friedman passed away in 2012, he handed the keys of the family business to his son, Mark Friedman. The transition was relatively seamless. Mort’s other ...
Terminations, Divisions and Mergers
Belan Wagner
|To view this presentation on partnership terminations, divisions, and mergers, click here to download a PowerPoint copy. Terminations, Divisions and Mergers from WKBK&Y LLP

CHOOSE A LEGAL PARTNER THAT'S COMMITTED TO YOUR SUCCESS.
To find out how we can help you through the complexities of today’s legal issues, call (916) 920-5286 or click below.