California is adding a $1,000.00 carrot with its bundle of sticks in the State’s efforts fight pollution. Recently, the legislature passed SB 457, which may give pedestrians a sizable refund. This change comes after California recently made national news for passing legislation that phases out new gasoline-fueled cars by 2035,

On September 2, 2022, Governor Newsom signed SB 971 into law, therein adding new Section 50466 to the Health and Safety Code. The law guarantees tenant’s rights to own “one or more common household pets within the resident’s dwelling unit” to prevent discrimination against domesticated pet-owning tenants by landlords.

As elections are near, it is important for 501(c)(3) organizations to remember that they must adhere to numerous rules if they choose to engage in non-partisan activities. Developing an internal policy for staff to reference during election season can help to ensure that your 501(c)(3) organization maintains its tax-exempt status.

H.R.5376, better known as the Inflation Reduction Act of 2022 (“Act”), was signed by President Biden on August 16, 2022, after narrowly passing in the House of Representatives on August 12, 2022 and in the Senate on August 7, 2022.

The settlor (also called “trustor”) of a revocable trust has the authority to change or cancel the trust’s provisions. The settlor can also assign other trustees to help manage the trust. For a revocable trust, the trustee normally only owes duties to the settlor who is able to revoke the trust. However, the ability of the settlor to revoke the trust can be terminated

Usually, each party bears their own litigation costs; however, in Trust litigation, the Courts have discretion to force a losing party to pay the prevailing party attorney fees if the litigation was deemed in bad faith.

The Burton Law Firm is pleased to advise that star associate Danielle Lawrence was profiled in Sacramento Magazine as one of the region’s top lawyers. This comes as no surprise as Danielle was recently named a “Rising Star” by Northern California Super Lawyers in 2021 and 2022, which is awarded to the top 2.5% of practitioners under the age of 40.

In Rev. Proc. 2022-32, the IRS has made a major announcement advising that portability elections for a Deceased Spousal Unused Exclusion (“DSUE”) are extended to five (5) years [see IRS] after the date of death, vastly expanding the previous deadline of nine (9) months [Former Guidance].