• Intellectual Property Alert: New Trademark Clearinghouse Helps Trademark Owners Police Domain Names

    As Internet use grows exponentially, the Internet is soon to be opened up to more than a thousand new “top level domains.”  These will be in addition to the current 22 top level domains, such as .com, .org, .net, and others.  The new top level domains range from generic terms, such as lawyer and auction, to company names.  To help trademark owners police the possibility of their marks being used in domain names across these many new top level domains and domain name registries, a centralized Trademark Clearinghouse  (“TMCH”) has been created to be a single central registry for registered trademarks.  Click here to read the alert.

  • Real Estate Alert: Proposition C

    There has been a lot of confusion about the effects on inclusionary housing costs under Proposition C, the recently approved ballot measure that amends San Francisco’s  Charter  to create a new Housing Trust Fund.  For qualifying projects, Proposition C also includes a reduction in on-site inclusionary housing requirements and cost stabilization provisions regarding affordable housing-related fees. The Charter amendment is effective until July 1, 2043.  This alert summarizes the basic changes related to the on-site and cost stabilization requirements.  Click here for the alert.

    Categories: Publications
  • Exempt Organizations Alert: Public Charities Take Note

    Certain so-called “Type III Non-functionally Integrated” supporting organizations operated in connection with public charities may be significantly affected by final and temporary regulations published by the U.S. Department of the Treasury on December 28, 2012. Click here for the alert.

    Categories: Publications
  • Family Wealth Alert: Congress Addresses Estate, Gift and GST Tax Law

    The American Taxpayer Relief Act of 2012 (ATRA), signed by President Obama on January 2, 2013, prevents steep increases in estate, gift and generation-skipping transfer (GST) tax that would have otherwise applied in 2013.  ATRA makes the exemption from each of these taxes $5 million, indexed for inflation after 2010 ($5.25M for 2013), and increases the tax rate from 35% to 40%.  ATRA also continues to allow “portability” of any unused estate tax exemption from a deceased spouse to his or her surviving spouse.  All changes are effective for individuals dying and gifts made after 2012.  Finally, the annual gift exclusion is increased to $14,000 for 2013.

    Categories: Publications
  • Tax Alert: Changes Affecting Property Tax Exemptions in 2013

    As the end of the year approaches, nonprofits engaged in conservation efforts should take note of changes affecting property tax exemptions in 2013.  Recent changes include an ammendment to the Revenue and Taxation Code that expressly allows certain revenue-producing activities on lands exempt under the welfare exemption, and relief for nonprofits entering into operating agreements with the Department of Parks and Recreation.

    Click here for the full article.

    Categories: Publications
  • Intellectual Property Update: Industry Guidelines on Social Media Disclosures

    The Word of Mouth Marketing Association (WOMMA) has issued guidelines for “ethical word of mouth advertising,” which entails disclosures of “material connections” between companies and the parties who communicate about their products through social media. The WOMMA Guidelines are intended to provide companies and their marketers with a better sense of how to comply with Endorsement and Testimonial Guidelines issued by the Federal Trade Commission in 2009.

    Click here for the full article.

  • Business Update: San Francisco Expands Plastic Bag Reduction Ordinance

    San Francisco has expanded its Plastic Bag Reduction Ordinance, which previously applied only to San Francisco-based supermarket and pharmacy chains.  All San Francisco-based retail stores must comply with the ordinance by October 1, 2012, and all San Francisco-based restaurants must comply by October 1, 2013.

    Click here for the full article.

  • Real Estate Update: New Requirements for Landlords Leasing to Small Businesses in San Francisco

    On September 11, 2012, Mayor Lee approved a new disability access ordinance that will affect any landlord that leases 7,500 square feet or less to small businesses for premises to be used as a public accommodation. The ordinance creates new requirements for landlords that enter into or amend such a lease.

    Click here to download a PDF of this article.

    Categories: Publications