Carr, McClellan, Ingersoll, Thompson & Horn - Professional Law Corporation

As of July 1, 2013, California Public Resources Code §25402.10 requires the owner of a non-residential building with a total gross floor area of 50,000 square feet or more in the event of a sale, lease or finance of the property…more

Does the trustee of a revocable trust ever have a duty to account to the remainder beneficiaries of the trust? The Supreme Court of California says yes, but not until after the death of the settlor. In a recent decision, In Re…more

Small and mid-size companies electronically transmit an increased amount of sensitive financial information via the Internet to comply with tax compliance obligations…more

Overview - Investment into U.S. venture-backed companies dropped 20% to $6.6 billion in the fourth quarter of 2013 compared to a year earlier, according to Dow Jones VentureSource, and was down 15% to $29.7 billion for…more

Overview - Technology companies in the Bay Area have led the resurgence of the local commercial real estate sector. And these companies are also creating a new norm in campus design known as the Google Effect…more

Overview - The National Labor Relations Board (NLRB) is the agency that administers the National Labor Relations Act (NLRA), which is the law that protects employee rights to unionize and collectively bargain with their…more

Overview - On January 10, 2013, President Obama signed into law amendments to the 1988 Video Privacy Protection Act (VPPA) that facilitate social media sharing of video viewing preferences when users consent to disclosure…more

On April 17, 2013, the Ninth Circuit issued an important anti-SLAPP decision in Makaeff v. Trump University, LLC, No. 11-55016 that raises the bar for parties seeking to defeat a California anti-SLAPP motion in District Court. …more

Particularly with recurring transactions such as leases and construction contracts, which may be handled to some extent by the client’s non-legal members, outside counsel can create value for its corporate clients with in-house…more

A federal magistrate judge in New Jersey recently sanctioned a plaintiff for evidence spoliation after he deactivated his Facebook account during litigation, resulting in its permanent deletion by Facebook after 14 days passed. …more

As of July 1, 2013, California Civil Code §1938 will require all commercial leases to state whether the premises have been inspected by a “Certified Access Specialist” (“CASp”) and, if so, whether the premises has or has not…more

Just when many of us believed that, after years of changes and uncertainty, the federal estate tax exemption had stabilized at $5.0 million, subject to inflation adjustment (for 2013, it is a $5.25 million exemption), we have…more

There is a storm on the horizon for providers of cloud-based services as states determine whether and how to tax these services. Service providers should act now to anticipate upcoming tax issues for their particular business…more

New Labor Code section 980, effective January 1, 2013, generally precludes employers from requiring or asking employees or job applicants to disclose their user names or passwords, or to provide access to, or divulge “personal…more

The Sixth Circuit Court of Appeals recently held that severance paid to employees in a reduction in force event is not subject to FICA taxes. United States v. Quality Stores, Inc. No. 10-1563 (6th Circuit, September 7, 2012). …more