North Star Law Firm ✦ Insights
California Tax, Business, Trust, and Bankruptcy Insights
Plain-English analysis of new laws, court decisions, and agency guidance for California business owners, families, and the professionals who advise them, from an attorney who is also a CPA.
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Rowland, Portability, and Why California Community Property Is Not a Reason to Skip Form 706
The Tax Court voided a portability election because the Form 706 reported no asset values. California community property does not make that return optional.
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Section 1031 Exchanges in California: The Form 3840 Clawback That Follows You Out of State
Selling California rental property and exchanging into another state defers federal tax, but the FTB keeps a claim on the California gain. Here is how Form 3840, Form 593 withholding, and Prop…
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The IRS Is Rewriting Voluntary Disclosure. What California Taxpayers Still Owe the FTB, CDTFA, and EDD
The redesigned IRS Voluntary Disclosure Practice is weeks away. A California attorney-CPA explains the federal proposal, the FTB’s narrow program, and what a Chino restaurant owner with $1.1 million unreported would owe.
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TaxAct’s $275,000 Pixel Settlement: Who Can See Your Tax Return Data in California?
Connecticut’s settlement with TaxAct shows how advertising pixels leak tax return data. Here is how federal § 7216, California’s CCPA, and CIPA apply to filers, preparers, and any business website in the…
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In re Kossoff PLLC: When a California Merchant Cash Advance Is Really a Usurious Loan
In re Kossoff PLLC held that nineteen ‘not a loan’ merchant cash advances were loans. Here is how California’s usury ceiling, APR disclosure rules, and Chapter 11 tools apply to a stacked…
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Is Your California Estate Plan Out of Date? Prop 19, Unfunded Trusts, and the Ten-Year IRA Rule
A trust signed in 2012 was written for laws that no longer exist. Here is what has changed for Inland Empire and Sacramento families, and what a review should check.
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Ding v. Structure Therapeutics: The Ninth Circuit Lets a Harassment Claim Found in Arbitration Escape to Court
The Ninth Circuit held that an employee who arbitrated other claims did not waive her EFAA right to sue for sexual harassment discovered in arbitration. Here is what it means for California…
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Harada v. Kapitus: Ninth Circuit Lets Bankruptcy Courts Keep MCA Usury Fights Out of Arbitration
The Ninth Circuit held that a bankruptcy court may refuse to send a merchant cash advance claim dispute to arbitration. Here is what that means for California businesses fighting MCA funders in…
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Background Checks in California After San Francisco’s 2026 Fair Chance Amendments: The Statewide Rules, LA County’s Ordinance, and a Compliant Hiring Workflow
San Francisco expanded its Fair Chance Ordinance in August 2026. What California’s statewide Fair Chance Act and LA County’s ordinance require of Inland Empire employers.