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Matthew Portnoff

Matthew Portnoff

Manatt, Phelps & Phillips, LLP


Latest Publications

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FTB Announces Temporary Reprieve on Retroactive Assessment of Qualified Small Business Stock Taxes

On January 8, 2013, we published a newsletter (a copy of which can be found here) detailing the Franchise Tax Board's ("FTB") questionable legal and policy decision to begin collecting on a retroactive basis approximately...more

3/7/2013 - Cutler v Franchise Tax Board Franchise Tax Board Income Taxes Qualified Small Business Stock Statute of Limitations Tax Deferral

FTB Retroactively Denies "Qualified Small Business Stock" Personal Income Tax Benefits

On December 21, 2012, the Franchise Tax Board ("FTB") released Notice 2012-03 (the "FTB Notice"), which notice outlines the procedures the FTB will apply in response to the Court of Appeal's recent decision in Cutler v....more

1/9/2013 - Commerce Clause Cutler v Franchise Tax Board Franchise Tax Board Income Taxes Qualified Small Business Stock Retroactive Application Retroactive Taxes Tax Deferral

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