Mitchell Silberberg & Knupp LLP

IRS Extends Due Date for New Basis Reporting Rules

On July 31, 2015, the laws addressing the basis of property acquired from a decedent were revised. Among other things, the new laws require an executor to provide to the IRS and to each estate beneficiary a statement identifying…more
| Real Estate - Commercial, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

New Law Steps Up Reporting Requirements for Executors

The laws addressing the basis of property acquired from a decedent were revised on July 31, 2015. Generally, property acquired from a decedent receives a basis equal to its fair market value at the decedent’s date of death, or…more
| Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning, Real Estate - Commercial

Is the SEC’s Home Court Advantage Coming to an End?

Defendants hauled before the Securities and Exchange Commission’s administrative judges have long-suspected that the SEC enjoys a home-court advantage. An analysis by the Wall Street Journal found that, in the last five years,…more
| Administrative Law, Civil Procedure, Constitutional Law, Securities Law

GSP Refunds Clarified

While the oft-rumored Federal Register notice has yet to be seen, Customs and Border Protection (CBP) did publish information about obtaining refunds under the now reinstated Generalized System of Preferences (GSP). Information…more
| International Law & Trade

The Times Are Changing, But Very Slowly

First, we learned relations with Cuba were thawing, and now – on July 14th – there is the nuclear deal with Iran. Many American companies are clambering to make commercial deals with businesses in both countries – but not so…more
| Elections & Politics, Energy & Utilities, International Law & Trade

Here We Go Again: Legislature Takes Another Pass At Paid Sick Leave Law

Earlier this week, the California Legislature passed Assembly Bill 304, which provides a number of important amendments to the state’s recently enacted paid sick leave law, the Healthy Workplaces, Healthy Families Act (the…more
| Labor & Employment Law

Trade Preference Programs Get New Life

On June 29, 2015, the Trade Preferences Extension Act of 2015 became Public Law No. 114-27. As a result, the Generalized System of Preferences (GSP) was extended to December 31, 2017, with retroactive effect to July 31, 2013…more
| International Law & Trade

U.S. Department of Labor to Expand Overtime Protections for “White Collar” Employees

On June 30, 2015 the U.S. Department of Labor (DOL) announced its proposal to revise its Fair Labor and Standards Act (“FLSA) regulations to narrow the exemptions from overtime pay for most so-called “white collar” employees…more
| Labor & Employment Law

Second Circuit Rulings Provide Hope For Companies’ Use of Unpaid Interns

In Glatt v. Fox Searchlight Pictures, Inc., a federal district court in New York decided that Fox Searchlight Pictures, Inc. had violated federal and New York minimum wage laws by not paying interns who had worked on its film…more
| Civil Procedure, Labor & Employment Law

Keeping Multi-national Families Together - The Supreme Court’s Ruling in Favor of Same-Sex Marriage Confirms the Federal Government’s Continued Recognition of the Right to U.S. Immigration Benefits for Same-Sex Couples

On Friday, June 26, 2015, the U.S. Supreme Court ruled that there is a constitutional right to same-sex marriage under the 14th Amendment (“equal protection under the law” and the right to “due process of law”), striking down…more
| Civil Rights, Constitutional Law, Family Law, Immigration Law

Labor Commissioner's Uber Decision: A Reminder of Misclassification Dangers

On June 3, 2015, the California Labor Commissioner ruled that a San Francisco-based driver for the popular ride coordination service Uber Technologies, Inc. (“Uber”), was an employee rather than an independent contractor. This…more
| Administrative Law, Commercial Law & Contracts, Labor & Employment Law, Transportation

What Happens to Your Digital Life After Death? Planning for the Transfer Of Digital Assets

Most people do not think about the large digital footprint that they have created. More importantly, they do not think about how their digital assets might pass (or not) at death. Since these assets may have value, either…more
| Communications & Media Law, Science, Computers, & Technology, Wills, Trusts, & Estate Planning

Be Careful What You Wish For!

This oft-stated warning is certainly true for those who engage in international trade. For many years, industry has complained to government about different agencies wanting different information at different times in the…more
| Commercial Law & Contracts, International Law & Trade

Lessons Learned from the Robin Williams Litigation

Robin Williams died on August 11, 2014, and it did not take long for litigation to be filed over his estate, or more specifically, his living trust. Mr. Williams last rewrote his trust in January 2012, not long after marrying…more
| Civil Procedure, Taxation, Wills, Trusts, & Estate Planning

California Transparency in Supply Chain Act Update

On April 13, 2015, California Attorney General Kamala Harris issued “A Resource Guide” for companies subject to California’s Transparency in the Supply Chain Act (the “Act”). This resource guide was published in conjunction with…more
| Civil Rights, Commercial Law & Contracts, Labor & Employment Law, International Law & Trade
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11377 W. Olympic Boulevard
Los Angeles, CA 90064, United States

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