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On April 24, 2024, the Treasury Department and the IRS released final regulations under Section 897 that change the rules for determining whether qualified investment entities (QIEs)...

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Most HOA bylaws have sections describing board officer duties. Unfortunately, the language is often boilerplate and not helpful.

The US Internal Revenue Service (IRS) recently issued final regulations concerning “minimum present value requirements” for tax-qualified defined benefit plans (DB plans). There are...

Just recently, we informed you of the coordinated efforts across the country by the abortion industry and its political allies to target pro-life Pregnancy Resource Centers (PRCs) – an effort that we detailed in an amicus brief filed with the U.S. Supreme Court. Now, California Attorney General Rob . . .

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 15, 2024 – April 19, 2024.

Q: Our HOA ballot package for the board election included three candidate statements that endorsed themselves as a slate, one of whom also criticized their opponent.

On March 26, 2024, the California Registry of Charities and Fundraisers issued final regulations to supplement the legal regulation of online charitable fundraising platforms...