Constitutional Right to Review Non-Privileged Time Entries for Fees Awards

Yamada v. Nobel Biocare Holding AG Constitutional Right to Review Non-Privileged Time Entries for Fees Awards On April 20, 2016, the Ninth Circuit Court of Appeals overturned a $2.3 million fee award in Yamada v. Nobel Biocare Holding AG, No. 14-55263, 2016 WL 3207650 (9th Cir. June 9, 2016). Specifically, the Ninth Circuit held that […]

New Tax Return Filing Dates for 2017 Filing Season

Remember that, starting with the filing season covering 2016 tax returns, we have new tax filing due date rules. For partnerships reporting on the calendar year, the filing deadline has moved up from April 15th to March 15th. That new tax filing due date will also apply to calendar-year S corporations and calendar-year LLCs reporting […]

A Primer on Special, Indirect, or Consequential Damages

Hadley v. Baxendale

“In No Event Shall Client Be Responsible for Special, Indirect, or Consequential Damages” – What Are We Talking About Here?    In the forms files of many business attorneys, a ubiquitous boilerplate clause addresses the dreaded “special, indirect, or consequential” damages. Some companies have adopted a policy that no contract can be signed unless the […]

If a Worker is a Partner, Can That Worker Also Be Considered an Employee?

llcs-partners-employees

IRS Says No, Not for Now, But Asks for Comments In Northern California, and especially in Silicon Valley, it has become more and more common for a startup business to be organized as a Limited Liability Corporation. The LLC format provides simplicity and flow-through tax treatment, as well as fairly easy future conversion to a […]

Dissolution of Inactive California Nonprofit Organizations, Part 3

There are several hundreds, maybe thousands, of inactive nonprofits on the state’s books, accruing Californ yearly minimum franchise tax of $800, in addition to penalties and interest. AB 557 provides three new dissolution options to inactive nonprofit coporations.