Corporate Taxation
Corporate Transparency Act
Recently enacted, the Corporate Transparency Act (the “CTA”) mandates that, effective January 1, 2024, many legal entities (corporations, ...
January 30, 2024 – CalCPA’s Real Estate Virtual Conference
Cameron L. Hess, CPA, Esq, is a planning coordinator and will be a speaker at the January 30, ...
Corporate Transparency Act – Slides
https://www.slideshare.net/slideshow/embed_code/key/HgSctbiaf46dzl?hostedIn=slideshare&page=upload
Proposition 19 Brings Substantial Changes to California’s Property Tax Assessment Rules
On November 3, 2020, California voters approved Proposition 19 which brings substantial changes to California’s property tax assessment ...
Announcements – Cameron Hess, CalCPA & the Paycheck Protection Program
Cameron L. Hess, Esq. recently spoke at two CalCPA webinars covering the PPP Program, including the Sacramento Chapter ...
Centralized Partnership Audit Regime – What Me Worry?
By: Cameron L. Hess[1] Overview. It’s fitting tribute that Mad Magazine’s final publication ending the use of the sarcastic catch-phrase ...
Robin Klomparens receives the 2019 Joanne M. Garvey Award
Robin L. Klomparens received the Joanne M. Garvey Award to recognize her lifetime achievement and outstanding contribution in ...
Qualified Opportunity Zone Investments: Distribution Waterfalls
The Qualified Opportunity Zone program was enacted through the Tax Cuts and Jobs Act of 2017. The Department of ...
Eversheds Sheds Light on Swart Decision
In what is likely to be ultimately released as a precedential decision, the Office of Tax Appeals in ...
California Assembly Bill 5 Significantly Impacts Entities Using Independent Contractors
Governor Gavin Newson is fully expected to sign Assembly Bill 5 (AB 5) into law this month and ...
Should You or Shouldn’t You Dissolve an LLC When the Business Is Over?
Originally published in the California Business Law Reporter - March 2019 - Volume 40 - Number 5. ...
Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges
The real estate industry customarily uses limited liability companies or limited partnerships(herein “partnerships”) to hold real estate assets ...
New Legislation: Qualified Domestic Corporations & LLCs May Apply For Voluntary Administrative Dissolution Or Cancellation
Effective January 1, 2019, the Franchise Tax Board (“FTB”) has the authority to administratively dissolve suspended entities. The ...
Breaking Up is Hard to Do | Comstock’s Magazine Article
Before big-time Sacramento developer Mort Friedman passed away in 2012, he handed the keys of the family business ...
Rethinking independent contractor status – The decision could have broad consequences
The recent California Supreme Court decision in Dynamex raises the question whether California businesses may soon be required ...
IRS vs. California EDD on Reclassification of Independent Contractor
California businesses whose outside contractors are examined for misclassification wish they had a Jedi mind power over auditors ...
Tax Strategies Under the New Section 199A
For an offline copy of this presentation on appropriate tax strategies in response to the passage of the ...
Section 199A: To Be or Not to Be a Trade or Business
The fickle Section 199 domestic production deduction, which benefitted the real estate construction industry, has left us like ...
State Marijuana Legislation Chart
Click here to download a copy of the State Marijuana Legislation Chart in Microsoft Excel format.
Real Estate in Corporations: Don’t Do It!
To view this presentation on corporate ownership of real estate, click here to download a PowerPoint copy. Real ...
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