It is unclear whether California HOAs can require a certain minimum level of governance education or conduct standards.

In California there is only one mandatory eligibility requirement to run for director or serve as directors – directors must ...

Internal Revenue Code Section 181 permits a 100% deduction for the first $15 million of the cost of producing a film that is shot in the U.S. (even before the film is released). While it sounds good ...

With a recent uptick in mergers and transactions, we thought it would be worthwhile to provide a refresher on some coverage testing issues related to retirement plans. Although a seemingly mundane ...

In a long-awaited opinion — Siry Investment, L.P. v. Farkhondehpour — the California Supreme Court held that California Penal Code section 496 can apply to a business dispute. The opinion resolves a ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Lea Uradu, J.D., is a Maryland state registered tax preparer, state-certified notary public, ...

Lea Uradu, J.D., is a Maryland state registered tax preparer, state-certified notary public, certified VITA tax preparer, IRS annual filing season program participant, and tax writer. Vikki Velasquez ...

November 17, 2025 - In In re Herritt, No. 23-12160-CJP, 2025 WL 2796449 (Bankr. D. Mass. Sept. 30, 2025), the United States Bankruptcy Court for the District of Massachusetts determined that ...