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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California Will Tax SaaS on January 1, 2027: What SB 122 Means for Software Sellers and the Businesses That Buy Software
SB 122 makes SaaS and downloaded software taxable in California on January 1, 2027. Exemptions, use tax traps, and contract issues for Inland Empire businesses.
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Multiemployer Pension Withdrawal Liability After City of Tacoma: Deadlines, the Interest Rate Fight, Business Sales, and Bankruptcy for California Employers
The Ninth Circuit upheld a $30 million cut to a withdrawal liability bill. How California employers challenge assessments, meet deadlines, and plan sales or bankruptcy.
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You Won a Judgment in California and the Defendant Filed Chapter 11: What Van Leeuwen v. Rebel Teaches Judgment Creditors
A defendant filed Chapter 11 after losing at trial. How California judgment liens, appeal bonds, preference rules, and Ninth Circuit Subchapter V law shape recovery.
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Trump Accounts for California Families: SB 180 Conformity, Gift Tax Safe Harbors, and Who Controls the Money at 18
California now generally follows federal Trump account rules under SB 180. What grandparents should know about gift tax, 529 superfunding, UTMA limits, and control at 18.
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California’s 2027 Minimum Wage ($17.40) and the $72,384 Exempt Salary Line: A Guide for Inland Empire and Sacramento Small Businesses
California’s minimum wage rises to $17.40 in 2027 and the exempt salary to $72,384. What it costs Inland Empire and Sacramento employers and how to stay compliant.
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No Tax on Overtime Meets California Daily Overtime: Which Hours Count, What Code TT Shows, and Why California Still Taxes It
The federal overtime deduction counts only FLSA overtime, not California daily overtime, and California doesn’t conform. How Code TT works for California workers.
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Assignment for the Benefit of Creditors in California: How It Compares to Chapter 7 and Delaware’s New Uniform ABC Act
Delaware adopted the Uniform ABC Act, but California assignments for the benefit of creditors work differently. How an ABC compares to Chapter 7 and Subchapter V.
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California’s Stay-or-Pay Law (AB 692): Sign-On Bonus Repayment, Training Agreements, and the Tax Side of a Clawback
AB 692 limits sign-on bonus clawbacks and training repayment agreements in California. What employers can still require, the penalties, and how repayments are taxed.
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Leaving California for Texas or Nevada: How the FTB Residency Audit Works and How Business Owners Win It
Moved from California to Texas or Nevada before selling a business? How FTB residency audits work, the sourcing rules that still apply, and how to protect the move.