The recent One Big Beautiful Bill Act signed into law on July 4, 2025 (the “Act”) expands the favorable tax treatment for QSBS acquired after July 4, 2025, under Internal Revenue Code Section 1202. Specifically, the Act amends the holding period for QSBS acquired after July 4, 2025, so that it is no longer an […]

I write to inform you of a recent change to the Davis-Stirling Act that affects the manner in which common interest developments (planned unit developments, condominium complexes, stock cooperatives, and community apartment projects; collectively, “CIDs”) impose monetary penalties on any association member for violations of the governing documents. Assembly Bill 130 took immediate effect on […]

Effective January 1, 2025, Senate Bill 428 (signed by Governor Newsom on September 30, 2023, and codified in California Code of Civil Procedure section 527.8) expands employers’ ability to seek a Temporary Restraining Order (TRO) and Workplace Violence Restraining Order (WVRO) against individuals who harass their employees. Prior to SB 428, employers could seek a […]

We are writing with an important update on the Beneficial Ownership Report requirement established by FinCEN. On March 21, 2025, FinCEN announced that it will not enforce any beneficial ownership reporting requirements, penalties, or fines against U.S. citizens or domestic reporting companies or their beneficial owners, and is removing the requirement for U.S. companies and […]

In today’s digital age, recurring or renewing subscription revenue models are commonplace for companies offering subscriptions, memberships, or ongoing services. Consequently, there are an array of consumer protection statutes in the country governing these business’ renewal practices. One of the most comprehensive of those laws is California’s Automatic Renewal Law (ARL), codified in California Business […]

We write to highlight two recent changes to the Davis-Stirling Act that respectively affect (i) elections in common interest developments (planned unit developments, condominium complexes, stock cooperatives, and community apartment projects; collectively, “CIDs”) and (ii) balconies in condominium projects. Electronic Secret Ballot Voting. Assembly Bill 2159 became law on January 1, 2025, and added a […]

The Federal Trade Commission (FTC) issued its final “click-to-cancel” rule (the Final Rule) requiring companies selling services or goods to make it easier for consumers to cancel their enrollment in a subscription. Part of the Final Rule went into effect on January 15th with the majority of the Final Rule becoming enforceable on May 14, […]

On December 30, 2024, in Leeper v. Shipt, Inc., the California Court of Appeal (Second District) ruled that all Private Attorneys General Act (PAGA) actions necessarily include an individual PAGA claim, which, in turn, can be subject to binding arbitration agreements. https://www4.courts.ca.gov/opinions/documents/B339670.PDF Leeper involved independent contractor misclassification and attendant PAGA claims brought by a worker […]

Retirement plans are something employers have offered for decades as an employee benefit.  However, in 2025 the requirement to have one in California will become a reality for all employers with one or more employees. CalSavers was created in 2016 and began being implemented in 2019.  It is California’s state-sponsored retirement savings program and helps […]

In 2024, the California Legislature enacted significant amendments to California’s Private Attorneys General Act (or “PAGA”). PAGA has been in effect for decades, and many believe that, while well-intentioned, it has come to be a boon for a select group of savvy plaintiff-side attorneys while resulting in minimal financial benefits for employees. The 2024 amendments, […]