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Exiting California: Avoiding Common Misconceptions

David Keligian (February 2023)

Given the high stakes in claiming an individual or business is no longer subject to California tax, a review of the basic rules governing California taxation will help your clients avoid some common mistakes in planning a California exit. Unfortunately, there are some misconceptions about avoiding California taxation and how to properly do so. 

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This article is featured in the February 2023 issue of OC Lawyer.

DLK Feb 2023

Taxation of Damages: A Primer for Litigators

David Keligian (November 2022)

This article provides guidance on how settlements can be structured for the best tax result. With some attention to tax rules early enough in the process, litigators can help their clients achieve much better after-tax results. 

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This article is featured in the November 2022 issue of OC Lawyer.

DLK OC Lawyer
MGB Lifecycle

The Lifecycle of the Entrepreneurial Business: Wonder...Blunder...Thunder...Plunder

Matt Brown (February 10, 2022)

There are four stages of entrepreneurial business growth: wonder, blunder, thunder, and plunder. Each stage has its own opportunities and challenges. And each stage brings with it the need for one or more attorneys as a member of the entrepreneur’s advisory team.

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Modification of California Unemployment Insurance Code Section 1755(a) to Provide a Minimum Holding Period for Surrender of Property Subject to Levy from Financial Institutions 

Alexander Schindler, Co-Author (March 2021)

This proposal addresses the EDD bank levy statute codified in CUIC § 1755. The code section at issue imposes an undue financial hardship and administrative costs on taxpayers and the EDD. This proposal will recommend solutions and amendments to the statute that would allow taxpayers to avoid financial hardship and will allow the EDD to avoid administrative costs.

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This article is being republished with the permission of the California Tax Lawyer.

Distributions from a Donor Advised Fund to a Private Foundation

Casey Hale (February 16, 2021)

There is a widely held but misguided belief that the law prohibits a donor advised fund (“DAF”) from making a distribution to a private foundation. While the Pension Protection Act of 2006 imposed a myriad of restrictions on DAFs, it did not completely proscribe distributions from a DAF to a private foundation so long as the DAF sponsoring organization undertakes certain expenditure responsibility measures. Moreover, a DAF may make distributions to a private

foundation even when a donor or donor advisor to the DAF is also a disqualified person with regard to the recipient private foundation.

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donor advised funds
APS article
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Succeeding in Succession: Grooming a Successor

Derek Early (April 22, 2020) 

Identifying potential successors to take over a business is often a

monumental task. But the succession planning process should not end

once potential successors have been identified. Developing potential

successors so that they are capable of taking over once the owner is gone is a crucial next step.

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succession article
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