Month: January 2021

Litigator and Former Military and Fire Pilot Thomas Humann Joins Boutin Jones Inc. as a New Attorney

January 28, 2021

Thomas Humann has joined Boutin Jones Inc. as an attorney in the firm’s Litigation practice. He is a 2020 graduate of the University of the Pacific, McGeorge School of Law and brings a number of unique leadership and career experiences with him to the practice of law. He graduated from the U.S. Navy Flight School,…

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IRC Sections 121 and 1031 — Gain Exclusion and Deferral Riding Tandem

January 19, 2021
Two men on tandem bike

Intro. The residential real property market has been active recently for rental houses and principal residences  It is perhaps for this reason that I have received several inquiries about the use of IRC Section 121 to exclude gain, the use of IRC Section 1031 to defer gain, and the potential use of both sections in…

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California’s Annual $800 LLC Tax Waived for First Year

January 9, 2021

January 2021 Monthly Tax Law Tip Beginning on January 1, 2021, California’s annual $800.00 LLC tax is waived for the first year of existence of newly formed LLCs.  This is in effect through January 1, 2024.

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Updating CCPA Policies

January 8, 2021

January 2021 Monthly Litigation Law Tip The California Consumer Privacy Act (“CCPA”) has applied to many California businesses since January 2020, and it already faces change with the recent passage of the California Privacy Rights Act (“CPRA”). The CPRA has a few immediate effects, like extending the duration of employer-employee exceptions, but there are many…

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Boutin Jones Tax Law Group has Launched the California Tax Notebook

January 8, 2021
California Tax Notebook

In response to the many changes in tax law enacted in 2020 and the changes we see on the horizon for 2021, the Boutin Jones Tax Law Group has launched the California Tax Notebook. Our newest Boutin Jones blog, the California Tax Notebook, contains timely information such as how the CARES Act impacts tax law,…

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