Month: April 2022

Legal Alert: Cal/OSHA Revises COVID-19 ETS Regulations for a Third and Final Time

April 28, 2022

The Cal/OSHA Board recently approved a third revision to the COVID-19 Emergency Temporary Standards (“Updated COVID-19 ETS”) regulations on April 21, 2022, that will go into effect on or about May 5, 2022.  This Updated COVID-19 ETS will be the final revision and will remain in effect until December 31, 2022.  The revisions relax a…

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The Coming FinCEN Reporting Requirements

April 19, 2022

On December 7, 2021, Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a Notice of Proposed Rulemaking which promulgated proposed regulations (Proposed Regulations) interpreting the Corporate Transparency Act (CTA).[1]  The CTA, which will go into effect when final regulations are issued, imposes a significant new reporting requirement on companies required to report. The goal of the CTA is…

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The Pass-Through Entity Tax (AB 150) and SB 113 Amendments

April 5, 2022

Introduction In July 2021, California passed Assembly Bill 150, which contained the Small Business Relief Act, adding Sections 17052.10 and 19900, et seq., to the Revenue and Taxation Code. The Small Business Relief Act allows a partnership or S corporation to elect to pay California income tax at the entity level and pass on the…

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