Limited Liability Partnerships
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California has adopted legislation permitting California attorneys and accountants to practice as limited liability partnerships. This legislation, effective October 10, 1995, has been relatively unheralded. Yet, it provides important benefits…
Title Insurance – The Basics And Beyond
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Virtually every California real estate buyer (as well as their lenders, and frequently owners of lesser estates in real estate, such as leaseholds, and their lenders) obtains title insurance. Most…
Accepting Partial Rent Payments
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May a landlord accept a partial rent payment after filing an unlawful detainer action? The answer is a cautious yes, if the landlord provides “actual notice” to the tenant that…
Tax Benefits of Tenant Improvements
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Businesses that incur costs upgrading office, retail or commercial space during the next year may be eligible for a nice tax break contained in a relatively obscure provision of the…
Health Savings Accounts
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The Medicare Prescription Drug, Improvement, and Modernization Act signed by President Bush on December 8, 2003 creates a federal income tax deduction for contributions to health savings accounts, effective January…