Roger Royse

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November 26, 2020 I am writing to let you know about a recent development in federal tax law that could have major implications for the residents of California. The 2017 Tax Cuts and Jobs Act (the “TCJA”) severely limited the federal income tax deduction for state and local taxes (SALT). Taxpayers in high taxed states, such as California, have been most affected by this change. In response, several states have restructured their tax systems in an…
Now that you have decided to start a company, the first decision you will make as an entrepreneur is the form of business entity to select. As a practical matter, you have three likely choices: a C corporation, an S corporation and an LLC. Unfortunately, there is no one size fits all solution or a single right answer.  The answer to which type of entity to choose is it depends. As background, all three…
The middle of a pandemic, with a deep recession looming, might not seem like a good time to start something new — but there are good reasons to launch now if you are in the right industry. It is often noted that companies such as Airbnb, Netflix and Microsoft were started in recessions. But you do not have to be a future Microsoft to launch now; timing is important for both large and small enterprises.…
The middle of a pandemic, with a deep recession looming, might not seem like a good time to start something new — but there are good reasons to launch now if you are in the right industry. It is often noted that companies such as Airbnb, Netflix and Microsoft were started in recessions. But you do not have to be a future Microsoft to launch now; timing is important for both large and small enterprises.…
First there was an Industrial Revolution, then a Cultural Revolution, and now there is an Agricultural Revolution. The Royse AgTech Innovation Network brought Silicon Valley to China this past December, hosting pitches, panels and presentation events in Shanghai, Beijing, ShenZhen and Hangzhou (and additional events in Taipei, Hong Kong and Seoul). Panels consisting of cross border VCs, tech companies and members of Royse AgTech exchanged views on the state of agtech in Asia, including the…
December 8, 2017 The Honorable Mitch McConnell Majority Leader United States Senate 317 Russell Senate Office Building Washington, DC 20510 The Honorable Orrin G. Hatch Chairman United States Senate Committee on Finance 219 Dirksen Senate Office Building Washington, DC 20510 The Honorable Charles E. Schumer Minority Leader United States Senate 322 Hart Senate Office Building Washington DC 20510 The Honorable Ron Wyden Ranking Member United States Senate Committee on Finance 219 Dirksen Senate Office Building…
November 14, 2017 VIA U.S. MAIL U.S. Senate Committee on Finance 219 Dirksen Senate Office Building Washington, D.C. 20510-6200 I write in support of the tax reform efforts being considered by Congress and advocate for the removal of section III.H.1 from the Chairman’s Mark of the Tax Cuts and Jobs Act, JCX-51-17(2017). Overview My law firm, the Royse Law Firm, is a Silicon Valley-based law firm that advises companies on tax, business, and corporate law…
Last Tuesday, on September 22, five GOP Presidential candidates participated in a forum in Silicon Valley. At our forum, you would not have heard questions such as “Do you think Carly is pretty?” or “Would you trust Donald to have his finger on the button?” or anything else that makes for good reality television and lousy elected officials. Instead, we discussed real issues that are important to Silicon Valley and, for that matter, to the…
September 15, 2017 VIA U.S. MAIL The Honorable Orrin G. Hatch Chairman Committee on Finance United States Senate 219 Dirksen Senate Office Building Washington, D .C. 20510 Re: Proposal to Extend Section 179 of the Internal Revenue Code to All Intangibles I write in support of the tax reform efforts being considered by the Senate Finance Committee and propose extending first-year expensing to intangible assets. Background My law firm, the Royse Law Firm, is a…
August 3, 2017 VIA US MAIL The Honorable Cory Gardner 354 Russell Senate Office Building Washington DC 20510 Re: ASIAN, Inc. Dear Senator Gardner: I write to you as a member of the Board of ASIAN, Inc. to encourage you to support full funding (at the current enacted FY2017 level) of the U.S. Department of Commerce’s Minority Business Development Agency (MBDA) in FY2018, currently included the Department of Commerce Appropriations Act, 2018.1 I applaud the…