News & Insights

[et_pb_section][et_pb_row][et_pb_column type=”1_4″][et_pb_image admin_label=”Image” src=”/wp-content/uploads/2015/07/Screen-Shot-2015-07-05-at-11.38.59-AM.png” show_in_lightbox=”off” url_new_window=”off” animation=”left” sticky=”off” align=”left” force_fullwidth=”off” always_center_on_mobile=”on” use_border_color=”off” border_color=”#ffffff” border_style=”solid” /][/et_pb_column][et_pb_column type=”3_4″][et_pb_text admin_label=”Text” background_layout=”light” text_orientation=”left”] California to Regulate Qualified Intermediaries Next Year October 16, 2008 By Phillip L. Jelsma Beginning January 1, 2009, Senate Bill 1007 imposes certain good practices requirements on qualified intermediaries holding funds […]

[et_pb_section][et_pb_row][et_pb_column type=”1_4″][et_pb_image admin_label=”Image” src=”/wp-content/uploads/2015/07/Screen-Shot-2015-07-05-at-11.38.59-AM.png” show_in_lightbox=”off” url_new_window=”off” animation=”left” sticky=”off” align=”left” force_fullwidth=”off” always_center_on_mobile=”on” use_border_color=”off” border_color=”#ffffff” border_style=”solid” /][/et_pb_column][et_pb_column type=”3_4″][et_pb_text admin_label=”Text” background_layout=”light” text_orientation=”left”] Court of Appeals Affirms LLC Fee as Unconstitutional   February 15, 2008 By Phil Jelsma and Mark L. Mann The First Appellate District of the Court of Appeals for the State […]

[et_pb_section][et_pb_row][et_pb_column type=”1_4″][et_pb_image admin_label=”Image” src=”/wp-content/uploads/2015/07/Screen-Shot-2015-07-05-at-11.38.59-AM.png” show_in_lightbox=”off” url_new_window=”off” animation=”left” sticky=”off” align=”left” force_fullwidth=”off” always_center_on_mobile=”on” use_border_color=”off” border_color=”#ffffff” border_style=”solid” /][/et_pb_column][et_pb_column type=”3_4″][et_pb_text admin_label=”Text” background_layout=”light” text_orientation=”left”] California Franchise Tax Board to Enforce Withholding on Non-Resident S Corporation Shareholders January 12, 2007 By Phil Jelsma and Mark L. Mann The Franchise Tax Board has announced that it will, […]

[et_pb_section][et_pb_row][et_pb_column type=”1_4″][et_pb_image admin_label=”Image” src=”/wp-content/uploads/2015/07/Screen-Shot-2015-07-05-at-11.38.59-AM.png” show_in_lightbox=”off” url_new_window=”off” animation=”left” sticky=”off” align=”left” force_fullwidth=”off” always_center_on_mobile=”on” use_border_color=”off” border_color=”#ffffff” border_style=”solid” /][/et_pb_column][et_pb_column type=”3_4″][et_pb_text admin_label=”Text” background_layout=”light” text_orientation=”left”] Superior Court Finds LLC Fees Unconstitutional   March 24, 2006 By Phillip L. Jelsma In Northwest Energetic Services, LLC v. California Franchise Tax Board, the Superior Court for San Francisco County […]