OC Lawyer’s July issue features an article by Partners Brett Gallow and David Keligian, Maximizing Value—Overlooked Pre-Transaction Planning Opportunities in M&A Deals. Given enough lead time, M&A and business lawyers
Internal Revenue Code Section 1202, which allows exclusions of certain gains on dispositions of qualifying stock, can offer huge tax benefits. Exclusions of gain can amount to hundreds of millions
Code Section 1031 exchanges of real estate are relatively common, and in most cases there is very clear guidance about how they should be structured. There are also several knowledgeable
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
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
California Assembly Bill 150 (“AB 150”) is the long awaited California “work around” to the federal income tax deduction limitation on…
Imagine playing in a competitive game where you know your opponent’s basic strategies and operating procedures. That’s a nice advantage, and
My last article dealt with the doctrine of “rescission”—the ability to go back in time to “re-do” a transaction for tax purposes. If you comply with the rescission requirements, you
On occasion, I come across interesting ideas involving taxation. It will be fun to share some of these ideas, and I will be doing a few more articles about some
In my previous articles on avoiding California residency, we saw that residency questions are ultimately decided by establishing the state with which someone has the “closest connection” during a tax
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