Business Transactional

Business partners, seeking to make their fortunes, form their LLCs at a moment when they expect to work together indefinitely, with good will between them and nothing but cooperation as their modus operandi. At this time in a business partnership, the idea of distrusting their business partner and needing to dissolve the LLC is furthest from their minds. Commerce demand

It’s time for another update on the current COVID-19 legislation and what impact the 2022 Supplemental Paid Sick Leave (“SPSL”) will have on California employers. California’s new SPSL officially took effect on February 19, 2022; however, it is retroactive to January 1, 2022. The SPSL provides for two separate 40-hour banks of leave: one for testing and isolating, and a

AB 84/SB 114 – COVID-19 Supplemental Paid Sick Leave (SPSL)

California lawmakers passed legislation to reinstate COVID-19 Supplemental Paid Sick Leave, providing most California employees with up to two weeks of sick pay if an employee or family member tests positive for COVID-19.

“As the Omicron surge intensified, workers screamed from the rooftops about the desperate need to reinstate COVID

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CALIFORNIA LAWYERS ASSOCIATION TAXATION SECTION TAX POLICY, PRACTICE & LEGISLATION COMMITTEE
2021 SACRAMENTO DELEGATION PAPER
NEED FOR GUIDANCE FOR CALIFORNIA PURPOSES ON THE APPLICATION OF IRC SECTION 1031
TO VIRTUAL CURRENCIES AND OTHER DIGITAL ASSETS
This proposal was prepared by James Creech, member of the Tax Procedure Committee; and Annette Nellen and Roger Royse, members of the Tax

Ring in the new year by preparing your business for new California workplace laws! The past year has had human resource professionals scrambling to keep up. The California Legislature passed several laws that will affect California employers. Our employment law attorneys have listed “22 for 2022” new employment laws that you need to know about as we head into the

In January of 2021, Congress enacted the Corporate Transparency Act (“CTA”), as part of the National Defense Authorization Act (“NDAA”). The CTA requires legal entities to register with the US Financial Crimes Enforcement Network (“FinCEN”) and disclose their ultimate beneficial owners.
Absent the CTA, neither the federal government nor the states require a disclosure of beneficial owners of corporations, limited

Silicon Valley Business Journal Leadership Trust
By Roger Royse , Partner at Haynes & Boone, LLP
Partner, Haynes and Boone, LLP, Emerging Growth and Venture Capital

Agriculture has long been charged as a major culprit of climate change. According to the UN Intergovernmental Panel on Climate Change, agriculture accounts for 21% to 37% of global greenhouse gas emissions. Even if

It is likely that President Biden’s administration will implement a mandatory vaccine policy for all private-sector employers with 100 or more employees. Failure to comply with the policy will result in significant fines (up to $13,600 per violation). This sounds simple on its face, but what if you do not have 100 employees; or, what if one of your employees