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CALIFORNIA CORPORATE & SECURITIES LAW

The Taxpayer Transparency and Fairness Act of 2017 – A Little Bill May Soon Make Big Changes

The talk of California tax practitioners over the last week has been all about the legislature’s passage of AB 102.  This may be surprising to those who read the bill when it was introduced on January 10 of this year, for the bill consisted of one sentence: It is the intent of the Legislature to…

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Grammatical Gender And The General Corporation Law

Many, but not all languages, employ grammatical gender.  Anyone who has studied Spanish or German will know that grammatical gender is essential and can be unrelated to biological sex.  For example, el vestido is a masculine noun even though it denotes an article of clothing historically worn by women.  I still recall my High School Latin teacher explaining that even though a Roman legion was comprised of thousands of…

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Court Of Appeal Sends Spot Trailer Bills To The Dog House

For some time, I’ve been critical of that bit of legislative legerdemain known as the “spot bill”.  See See Spot Run.  A spot bill is a bill that is essentially empty of any content, usually because the bill makes some minor, non-substantive change such as changing “a” to “the” in the text of a statute. …

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