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 ...
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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 ...
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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
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