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2026 Articles

Real Estate New FinCEN Reporting Rules Effective March 1, 2026

The Financial Crimes Enforcement Network (FinCEN) adopted a new residential real estate rule that will have a direct impact on purchasers of homes in the United States. Starting March 1, 2026, FinCEN’s new residential real estate rule will require certain individuals involved in real estate closings and settlements to file reports with FinCEN. These reports, […]

Bankruptcy California Court of Appeal Confirms Quasi-Judicial Immunity for Receivers

A new court decision confirms that receivers cannot be sued for decisions made in the exercise of their judgment, even if those decisions later prove to be wrong. In Semaan v. Mosier, G064385, (Cal. Ct. App. Feb. 5, 2026), a California case of first impression, the Court of Appeal held that court-appointed receivers in California are […]

Taxation and Trusts & Estates Essential Estate Planning Strategies in the San Francisco Bay Area

In the vibrant San Francisco Bay Area, where innovation drives businesses, having a well-constructed estate plan can help prevent unnecessary taxes, unnecessary court delays, and damaging family disputes. This article provides practical advice with special considerations for business owners and tech founders.  Navigating Estate and Gift Taxes: Key Rules and Updates for 2026 and Beyond […]