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Firm: Hanson Bridgett LLP

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The California Court of Appeal Issues Landmark Local Government Finance Decisions
Hanson Bridgett LLP, July 2020

Key Points: California Court of Appeal issues two landmark local government finance decisions. Propositions 13 and 218 do not require two-thirds voter approval for special taxes proposed by initiative. A toll is not a tax. The California Court of Appeal in San Francisco has issued two blockbuster decisions in the last week impacting local government finance...

Court of Appeal Upholds State Boards Broad Power to Regulate Riparian and Pre-1914 Appropriative Water Rights to Protect Threatened Fish
Hanson Bridgett LLP, July 2020

Key Points The Third Appellate District in Stanford Vina Ranch Irrigation Co. v. State found that the State Board could promulgate emergency drought regulations and issue curtailment orders necessary to protect threatened fish...

IRS Issues CARES Act Guidance for Retirement Plans
Hanson Bridgett LLP, June 2020

Key Points IRS guidance expands the definition of “qualified individual” for receiving a tax-favored coronavirus-related distribution (“CRD”) from a retirement plan and other plan changes under the CARES Act. The guidance confirms that plan changes under the CARES Act are optional, including the loan repayment delay, and provides a safe harbor method for implementing the loan repayment delay...

Catching Up To California: The U.S. Supreme Court Rules That Title VII Protects Gay and Transgender Applicants and Employees
Hanson Bridgett LLP, June 2020

Key Points Title VII prohibits discrimination based on sexual orientation and gender identity. The holding does not change currently-existing legal obligations for California employers as discrimination based on sexual orientation and gender identity is prohibited under the FEHA. California employers should ensure they are complying with FEHA’s posting and training requirements. On Monday, June 15, 2020, the U.S. Supreme Court published a long-awaited opinion, Bostock v...

Opening the Golden Door: The Fourth District Shines a Light on CEQA Compliant Greenhouse Gas Mitigation
Hanson Bridgett LLP, June 2020

Key Points The third Golden Door iteration resulted in a common refrain: San Diego County has not yet reached the high bar for greenhouse gas mitigation (GHG) measures under CEQA Enforceability is a significant component of a CEQA compliant GHG mitigation measure In a nod to the recently approved Newhall Ranch plan, the Court of Appeal outlined the contours of acceptable carbon offset programs, both within and outside California In Golden Door Properties, LLC, v...

Repricing Underwater Stock Options
Hanson Bridgett LLP, June 2020

Key Points Before undertaking a stock option repricing program, consider the tax impact on employees holding incentive stock options (ISOs) Additionally, consider the corporate and securities laws that govern repricing programs Introduction Stock options are a vital form of compensation at a wide range of privately-held companies.1 Stock options are intended to motivate employees to drive stockholder value and are used as an employee retention tool...

Negotiating VC Term Sheets in a Recession
Hanson Bridgett LLP, June 2020

Key Points Prior recessions saw increased instances of investor-favorable terms. Founders need to weigh the benefit of receiving financing now vs. the potential chilling effect on future rounds of equity investment. Founders strategizing how to raise capital in the midst of the ongoing COVID-19 pandemic, can look to the last Great Recession to understand investor-favorable deal terms that may be prime to make a comeback...

IRS Clarifies Eligible Like-Kind Property Under Proposed Section 1031 Regulations
Hanson Bridgett LLP, June 2020

Key Points IRS proposed new regulations for like-kind exchanges under section 1031. The guidance provides the definition of real property and treatment of incidental personal property in the section 1031 context. On June 11, 2020, the IRS released proposed regulations for like-kind exchanges under Internal Revenue Code (the "Code") section 1031 to incorporate the Tax Cuts and Jobs Act ("TCJA") changes...

Federal Reserve Continues to Revise Main Street Lending Program
Hanson Bridgett LLP, June 2020

Key Point The Federal Reserve has further revised the terms for the upcoming Main Street Lending Program in order to expand access to the program's three loan facilities The Federal Reserve announced on June 8, 2020, that it has revised key terms for its upcoming Main Street Lending Program to support small and medium-sized businesses, consisting of three loan facilities: the Main Street New Loan Facility (MSNLF), the Main Street Priority Loan Facility (MSPLF), and the Main Stree

COVID Relief for Qualified Opportunity Funds
Hanson Bridgett LLP, June 2020

Key Points IRS releases new COVID-19 relief for Qualified Opportunity Funds Taxpayers granted significant postponement of various timing requirements to ensure compliance with IRC section 1400Z-2 The IRS released Notice 2020-39 on June 4, 2020, providing significant relief for investors in qualified opportunity funds (QOFs)...

More Flexibility for PPP Loans Under New Legislation
Hanson Bridgett LLP, June 2020

Key Points New legislation allows longer 24-week period for payroll costs that will be forgiven under Paycheck Protection Program loans Maximum forgiveness of loan can be achieved if 60% of the proceeds are used on payroll costs New broader safe harbor to avoid FTE-based reduction in forgiveness amount New legislation signed into effect on June 5, 2020, received bi-partisan support to address complaints about the current Paycheck Protection Program ("PPP") loans for small busines

CEQA Reform in the COVID Era? The California Senate Housing Production Package Moves Forward
Hanson Bridgett LLP, June 2020

Key Points A five bill, California Senate housing package heads to Appropriations after unanimously passing key committee votes last week. CEQA streamlining, increasing density, and affordable housing remain top priorities, including one bill seeking to incentivize commercial use conversion to residential use...

First Group of COVID-19 Cases Filed in California Federal and State Courts Includes Class and Individual Claims Brought On A Variety of Grounds
Hanson Bridgett LLP, June 2020

Key Points As the State begins to open back up, COVID-19 employment related litigation also begins. Several trends have emerged. On an individual and class-wide basis, Plaintiffs cite disability discrimination, emotional distress, retaliation, reimbursement, public nuisance and WARN Act claims, among others...

Judicial Council Revises Its Deadline for Tolling Civil Statutes of Limitations, Including for CEQA Actions
Hanson Bridgett LLP, May 2020

Key Points The Judicial Council amended Emergency Rule 9 to provide dates certain for tolling the statutes of limitations for civil actions, which are currently tolled due to the COVID-19 state of emergency. Pursuant to the amended Emergency Rule 9, the statutes of limitations applicable to CEQA actions are tolled from April 6, 2020, until August 3, 2020...

Email Option Added to Final Electronic Disclosure Rule for Retirement Plans
Hanson Bridgett LLP, May 2020

Key Points ERISA retirement plan sponsors may email certain required disclosures to participants under a final Department of Labor rule. The final rule also keeps the “notice and access” safe harbor discussed in our prior alert. Employers should collect valid email addresses from plan participants, including terminating employees still covered by the plan. The U.S...

Companies Can Bank On Continued U.S. EPA Enforcement Against Unregistered Pesticide Products
Hanson Bridgett LLP, May 2020

Key Points U.S. EPA is continuing to regulate and prevent sham COVID-19 products and devices from entering the market under FIFRA. EPA's distinction in regulating pesticide substances versus pesticide devices can cause confusion, but can be addressed if companies take proactive steps to ensure their product's compliance with the requisite legal framework, and self-report when in doubt. As noted in our prior alerts, available here and here, U.S...

Companies Can Bank On Continued U.S. EPA Enforcement Against Unregistered Pesticide Products
Hanson Bridgett LLP, May 2020

Key Points U.S. EPA is continuing to regulate and prevent sham COVID-19 products and devices from entering the market under FIFRA. EPA's distinction in regulating pesticide substances versus pesticide devices can cause confusion, but can be addressed if companies take proactive steps to ensure their product's compliance with the requisite legal framework, and self-report when in doubt. As noted in our prior alerts, available here and here, U.S...

Companies Can Bank On Continued U.S. EPA Enforcement Against Unregistered Pesticide Products
Hanson Bridgett LLP, May 2020

As noted in our prior alerts, the US EPA has made it a priority during the ongoing COVID-19 pandemic to target sham pesticides and products falsely claiming to prevent infection from COVID-19, using its authority under the Federal Insecticide, Fungicide, and Rodenticide Act (“FIFRA”).1 (The prior alerts are available here and here.) Notably, and in addition to regulating pesticide substances, e.g...

Companies Can Bank On Continued U.S. EPA Enforcement Against Unregistered Pesticide Products
Hanson Bridgett LLP, May 2020

Key Points: U.S. EPA is continuing to regulate and prevent sham COVID-19 products and devices from entering the market under FIFRA. EPA's distinction in regulating pesticide substances versus pesticide devices can cause confusion, but can be addressed if companies take proactive steps to ensure their product's compliance with the requisite legal framework, and self-report when in doubt. As noted in our prior alerts, available here and here, U.S...

Recent Recusal Cases Reveal Pitfalls for Land Use Practitioners
Hanson Bridgett LLP, May 2020

Key Points City council and planning commission recusals can have a significant impact on the outcome of hearings involving land use and environmental issues. Recusals can lead to tie votes or the loss of a quorum, which may make it impossible for local governments to approve development projects. In some circumstances, an elected or appointed official’s failure to recuse can be grounds for reversing local government decisions...

Recent Conflict of Interest Cases Reveal Pitfalls for Land Use Practitioners
Hanson Bridgett LLP, May 2020

Key Points City council and planning commission recusals can have a significant impact on the outcome of hearings involving land use and environmental issues. Recusals can lead to tie votes or the loss of a quorum, which may make it impossible for local governments to approve development projects. Failing to disclose conflicts of interests can be grounds for reversing local government approvals...

CDPH Requires all California Skilled Nursing Facilities to Submit "COVID-19 Mitigation Plan" Creating New Documentation Concerns
Hanson Bridgett LLP, May 2020

On May 11, 2020, the California Department of Public Health ("CDPH") issued an All Facilities Letter (AFL 20-52) requiring skilled nursing facilities ("SNF") to develop and implement a facility specific COVID-19 mitigation plan (the "Plan") with six different, complicated elements. The CDPH requirement is in addition to any local requirements for COVID-19 planning and may or may not track the requirements already in place in some local jurisdictions...

CDPH Requires all California Skilled Nursing Facilities to Submit 'COVID-19 Mitigation Plan' Creating New Documentation Concerns
Hanson Bridgett LLP, May 2020

Key Points: New CDPH mandate requires action by skilled nursing facilities within 21 calendar days of issuance of All Facilities Letter. CDPH to conduct onsite visits to skilled nursing facilities every 6 to 8 weeks to verify compliance with facility's approved COVID-19 Mitigation Plan. New Mitigation Plan requirement is in addition to any local requirements for COVID-19 planning...

IRS Issues Cafeteria Plan Relief to Address COVID-19 Pandemic
Hanson Bridgett LLP, May 2020

Key Points Cafeteria plans may permit mid-year election changes prospectively, including health and dependent care FSA contributions, to address effects of COVID-19 pandemic. Grace period for health and dependent care FSAs may be extended through 2020, even for plans that allow carryovers. Employers must notify eligible employees of temporary plan changes, and adopt plan amendments by the end of 2021...

Relief for Employee Benefit Plan Fiduciaries Due to COVID-19
Hanson Bridgett LLP, May 2020

The Department of Labor (DOL) has issued a "Relief Notice," providing ERISA plan fiduciaries additional time to furnish required notices and disclosures to participants and beneficiaries. For governmental plans that are not subject to ERISA, the U.S. Department of Health and Human Services will extend similar timeframes otherwise applicable under the Public Health Service Act...

 

 

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