Companies face the loss of a major tax break on research and experimental ("R&E") costs for 2022, absent Congressional action. Since 1954, Internal Revenue Code section 174 has allowed taxpayers to immediately deduct R&E costs. Effective January 1, 2022, the Tax Cuts and Jobs Act of 2017 ("TCJA") amended section 174 to eliminate the deduction of R&E costs. Instead, costs for R&E activities in the U.S. now must be capitalized and amortized over five years (over fifteen years in the case of foreign research expenditures), beginning at the midpoint of the tax year the expenditures are paid or incurred...
Hanson Bridgett LLP
Main Contacts
Offices
Overview
Hanson Bridgett is a law firm with more than 180 attorneys in offices in San Francisco, Sacramento, the North Bay, the East Bay and Los Angeles. Serving clients since 1958, we are well known in Northern California and have earned a national reputation in many of our practice areas. Our diverse client list includes large national and global companies as well as many governmental entities, regional businesses and individuals. While we keep true to our California roots, our work increasingly takes us across state and national borders. We are a certified B Corp and are socially responsible members of our communities. Our firm is driven by a commitment to diversity, charitable giving, pro bono legal work and hands-on service.
Year this Office was Established: 1958
Lawyers Worldwide: 204
Notable
Areas of Practice
Representative Clients
Professionals
Partners
Samir J. Abdelnour
Partner - Director of Pro Bono and Social ImpactMichelle Akerman
PartnerHoward W. Ashcraft Jr.
PartnerAlexandra V. Atencio
PartnerAndrew A. Bassak
PartnerJennifer R. Berland
PartnerAlexander Berline
PartnerEdward M. Bernard
PartnerJudith W. Boyette
PartnerLiza C. Bunker
PartnerDavid Buoncristiani
PartnerRory J. Campbell
PartnerJoan L. Cassman
PartnerEmily M. Charley
PartnerJeffrey M. Chu
PartnerMadeline Chun
PartnerLawrence M. Cirelli
PartnerClaire Hervey Collins
PartnerMichael N. Conneran
PartnerNoel M. Cook
PartnerJohn T. Cu
PartnerLisa Dal Gallo
PartnerJahmal T. Davis
PartnerJames F. Eastman
PartnerMatthew P. Fisher
PartnerBatya F. Forsyth
PartnerKurt A. Franklin
PartnerDavid S. Gehrig
PartnerAndrew G. Giacomini
PartnerPatrick M. Glenn
PartnerJoel S. Goldman
PartnerMichael J. Gorback
PartnerPaul A. Gordon
PartnerTheodore A. Hellman
PartnerAdam W. Hofmann
PartnerMiles C. Holden
PartnerMerton A. Howard
PartnerAllan D. Jergesen
PartnerMolly Lee Kaban
PartnerChristopher A. Karachale
PartnerPamela S. Kaufmann
PartnerLinda E. Klamm
PartnerMichael Y. Lateef
PartnerJordan A. Lavinsky
PartnerKristina D. Lawson
Managing PartnerDorothy S. Liu
PartnerConstance Liu
PartnerDavid C. Longinotti
PartnerRaymond F. Lynch
PartnerKimon Manolius
PartnerSean R. Marciniak
PartnerJennifer M. Martinez
PartnerElizabeth J. Masson
PartnerRobert A. McFarlane
PartnerPaul B. Mello
PartnerNathan A. Metcalf
PartnerSteven D. Miller
PartnerDavid J. Miller
PartnerPatrick T. Miyaki
PartnerJoseph F. Moore
PartnerShannon M. Nessier
PartnerNancy J. Newman
PartnerDiane Marie O'Malley
PartnerTeresa V. Pahl
PartnerMatthew J. Peck
PartnerLisa M. Pooley
PartnerSandra L. Rappaport
PartnerK. Bradley Rogerson
Partner and North Bay Market LeaderPayam A. Saljoughian
PartnerBrian M. Schnarr
PartnerDeidré A. Schönfeldt
PartnerAllison C. Schutte
PartnerDaren R. Shaver
PartnerJulie A. Sherman
PartnerJillian Somers Donovan
PartnerJonathan S. Storper
PartnerRichard J. Stratton
PartnerGilbert J. Tsai
PartnerShayna Mittler van Hoften
PartnerMichael J. Van Zandt
PartnerMohammad Walizadeh
PartnerGary A. Watt
PartnerFred B. Weil
PartnerGarner K. Weng
PartnerNatalie N. Wilson
PartnerNeal L. Wolf
PartnerSamantha D. Wolff
PartnerAlison E. Wright
PartnerGlenda M. Zarbock
PartnerMaggie A. Ziemianek
PartnerAssociates
Brendan G. Adams
AssociateJillian Ames
AssociateJosue Aparicio
AssociateCole A. Benbow
AssociateWalter M. Binswanger III
AssociateBreana L. Burgos
AssociateDavid C. Casarrubias
AssociateMaureen Chang
AssociateMarc C. Coats
AssociateKristine L. Craig
AssociateRobert G. Davis
AssociateEllen K. Demson
AssociateMadison D. DiZinno
AssociateWilson Feng
AssociateMikaela C. Habib
AssociateAngela Han
AssociateWinston K. Hu
AssociateNatalie C. Kirkish
AssociateAlan D. Linch
AssociateMaribel Lopez
AssociateDayna D. Louie
AssociateSimran K. Mahal
AssociateMax Martinez
AssociateAshley Nakai
AssociateCarson Niello
AssociateJoyce Chang O'Brien
AssociateRobert A. Quiles
AssociateEllis F. Raskin
AssociateThomas Rivera
AssociateNiran S. Somasundaram
AssociateKaden Sundberg
AssociateGymmel M. Trembly
AssociateNicholas Yang
AssociateOf Counsel
Neil R. Bardack
CounselAlan S. Bishop
Senior CounselSheila B. Bridges
Senior CounselPatrick Burns
Senior CounselNancy E. Dollar
Senior CounselAnthony J. Dutra
Senior CounselStuart L. Eisler
Senior CounselRosanna W. Gan
Senior CounselDonnelly A. Gillen
Of CounselCatherine J. Groves
Senior CounselSean G. Herman
Senior CounselBradford R. Hise
Partner - General CounselKaylen Kadotani
Senior CounselWilliam T. Kellermann
CounselAdrianna C. Kourafas
Senior CounselEmily Leahy
CounselJosephine K. Petrick
Senior CounselNeepa P. Ranavat
Senior CounselBrian Russell
CounselCandice P. Shih
Senior CounselCarolyn Steinwedel
CounselRebecca D. Takacs
Senior CounselKatherine M. Tsou
Senior CounselMichael E. Turner
CounselNicole S. Witt
Senior CounselElisha J. Yang
Senior CounselOther
Mario Fefee
Marketing ProfessionalLaura Long
COO/CFOArticles
Worth the Wait? CalPERS Regulation Will Define "Limited Duration" for Rehired Retirees
Key points: Limited duration for post-retirement employment will mean up to 24 consecutive months, with potential extensions up to 48 consecutive months, or longer with CalPERS' approval. The 24-month rule will also apply to time served by active employees appointed to upgraded positions or classifications for purposes of reporting "temporary upgrade pay" to CalPERS. "Extra Help" Retired Annuitants Can Perform Work of "Limited Duration" Generally, CalPERS retirees must be "reinstated" from retirement if they work for a CalPERS contracting agency or the state...
Press
Hanson Bridgett Announces 2022 Partner Class
December 14, 2022 (San Francisco, CA) - Hanson Bridgett LLP is pleased to announce that six attorneys have been promoted to partner. The 2022 Partner Class includes Alan S. Bishop (San Francisco), Kate Bowles (Los Angeles), Sheila B. Bridges (San Francisco), Stefan Chacon (Sacramento), Anthony J. Dutra (San Francisco), and Stuart L. Eisler (San Diego). The promotions are effective January 1, 2023. "Our 2022 Partner class is outstanding,” said Hanson Bridgett Managing Partner Kristina Lawson. "It's one of our largest classes ever and it shows not only our range of practices – but also our geographic diversity...
HANSON BRIDGETT STRENGTHENS WATER LAW BENCH
November 17, 2022 (Sacramento, CA) - Hanson Bridgett LLP is pleased to announce that David Cameron has joined the firm's Sacramento office as a partner in the Government Section and the Water Law Practice Group. "David is a key addition to our Water Law Practice Group and we're thrilled he has joined us,” said Nathan Metcalf, Water Law Practice Group Leader. "His extensive experience representing public agencies and private organizations, and guiding clients through their water rights issues, adds great strength to our bench. He is a respected water law attorney in the Sacramento area and across California and brings a high-level of expertise and reputation to our firm...
Blogs
Appellate Insight
A Hanson Bridgett blog updating on current Appellate news/events.
Drone Law Blog
Commercial Drone Use In California - A Legal Blog
HB Briefly
Briefly is designed to provide readers with updates on the latest litigation developments in California. Our focus is on general litigation as well as issues surrounding class actions, products liability, discovery, privacy, cybersecurity, and the professional practice of law.