Monthly Archives: September 2009

I recently had the privilege of teaching a class in Municipal Law at the Santa Barbara College of Law.  One thing that I found myself emphasizing to the students was how public entities have to observe a number of things … Continue reading

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As discussed in our last posting, not having a BSP in effect can have some very undesirable results – such as increased tax liabilities and the unnecessary or unplanned sale or closure of a winery. An example of the potential … Continue reading

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Contractors know that hiring unlicensed subcontractors is a bad idea for a number of reasons.  Sometimes it happens, however, because the prime contractor does not carefully check paperwork or just cannot pass on the price offered by an unlicensed sub.  However, … Continue reading

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As a general matter, retirement benefits are pretax dollars that have been invested on behalf of an employee. Accordingly, when the employee, or his designated beneficiary, ultimately receive the funds, they will be subject to ordinary income tax. There is little … Continue reading

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