Real Estate & Construction

Misclassifying Employees as Independent Contractors could Violate the NLRA By Zoe Vermeulen Deciding whether to classify workers as employees or independent contractors is an ongoing issue for companies. Misclassifying employees as independent contractors can draw the ire of federal and state agencies – including the Internal Revenue Service, the Department of Labor, and state workers’ compensation agencies – and can subject employers to back taxes, penalties, lawsuits under the Fair Labor Standards Act, and more. View Full Post
The ability to defer taxes through a 1031 Exchange can make or break a real estate transaction.  But federal tax law does not treat all real estate owners equally. Under IRC Section 1031(a)(2), real property held “primarily for sale” in the ordinary course of a trade or business is excluded from Section 1031 and may be subject to ordinary income taxes in the event of a sale. View Full Post
The law is replete with references to famous passages from literature and poetry, perhaps to follow Mark Twain’s pithy observation that “plain clarity is better than ornate obscurity.” So began Hauser v. Ventura County Board of Supervisors, __ Cal.5th __ (2018), in which the Second District Court of Appeal’s February 20, 2018 opinion started with the following: “This case calls to mind the poem ‘The Tyger’ from Songs of Experience by William Blake, the last stanza of which reads: ‘Tyger! View Full Post
Call for Nominations!  The Sacramento Environmental Commission (SEC) invites you to participate in the 2018 Environmental Awards Program. Diane Kindermann has been a Commissioner on the SEC since 2015. Abbott & Kinderman is notifying our blog readers of this opportunity. The goal of these awards is to recognize and show appreciation to residents and businesses of Sacramento County and its cities who give back to the environment and encourage others to get involved! View Full Post
Some might say that the community infrastructure levy (“CIL”) is just a tax on developers to fund infrastructure, but a recent appeal case showed that it’s also a handy yardstick with which to measure human ingenuity… In an attempt to get out of paying CIL on a scheme in Northamptonshire, a developer argued that its development was unlawful because a pre-commencement condition hadn’t been complied with.  View Full Post
Second Department Vacates Trial Court Order Requiring Removal of Trespassing Structure: Will Money Damages Compensate the Trespassed Upon Party? On January 24, 2018 the Appellate Division, Second Department affirmed in part, and reversed in part, a trial court order granting Defendant, Bay Ridge Methodist’s counterclaim that certain cladding and a drip edge (a system used to deflect water) installed by the Plaintiff, David S.  View Full Post