All Articles

U.S. Taxation of Foreign Estates Owning U.S. Stock: The Long Arm of the IRS

September 7, 2022 |

The American satirist, H. L. Mencken, once said “injustice is relatively easy to bear, what stings is justice.”  Perhaps no case more aptly illustrates Mencken’s view than a 2009 United States Tax Court case called Charania Estate v. Commissioner, 133 T.C. 7 (September 14,… Read More

Berliner Cohen Attorneys Recognized as “2023 Best Lawyers in America”

August 26, 2022 |

Congratulations to our attorneys named as top attorneys in the 2023 Best Lawyers in America list! Andrew L. Faber - Litigation (Land Use and Real Estate) Samuel L. Farb - Real Estate Steven L. Hallgrimson - Real Estate Thomas P. Murphy - Appellate Peggy L. Springgay - Real Estate Frank R. Ubhaus -… Read More

§1031 Exchange Options for Partnership Split-Ups

August 24, 2022 |

It is common for investment real property to be owned by co-owners. Many of these co-ownership arrangements are partnerships for tax purposes, sometimes even if the co-owners do not realize it.[1] While the tax partnership may be structured as a general partnership, for liability protection… Read More

Reasonable Cause vs. Non-willful: What’s the difference and why does it matter?

August 10, 2022 |

It is common knowledge that U.S. persons (i.e., U.S. citizens or green card holders) must report their U.S. income on a U.S. income tax return.  It is not as common, however, that U.S. persons know that they need to report their worldwide income on a U.S. income tax return.  Moreover, it… Read More

The Advance Health Care Directive Law for Children 18 and Over

August 3, 2022 |

As a new school year approaches, college students and parents should consider the benefits of an Advance Health Care Directive for children age eighteen (18) and over.  An Advance Health Care Directive is especially useful for adult children who live away from their parents and those who… Read More

Berliner Cohen Welcomes Richard D. Schramm

August 2, 2022 |

We are pleased to welcome Richard D. Schramm to Berliner Cohen’s Labor and Employment Law department in our San Jose office.   Mr. Schramm brings extensive experience handling all aspects of employment law. He is a seasoned trial attorney prosecuting and defending wrongful termination,… Read More

Berliner Cohen’s Merced Office Moving to New Location

July 22, 2022 |

We are excited to announce that our Merced office is moving to a new location, effective Friday, July 22nd. Please update your records with our new address:  548 W. 21st Street Merced, CA 95340-3719 Our other contact information for the Merced office will remain the same: Phone: 209.385.0700… Read More

Prescriptive Easements

July 20, 2022 |

An easement is a non-possessory interest in land that gives the easement holder a right to use land possessed by another party. They are commonly created by express grant and can be court ordered (learn more about Equitable Easements here), but in some cases, can be created by prescription. The… Read More

Berliner Cohen Attorneys Recognized as 2022 Northern California Super Lawyers and Rising Stars

July 13, 2022 |

We are proud to announce the Berliner Cohen attorneys recognized this year on Thomson Reuter’s Northern California Super Lawyers and Rising Stars lists. This program rates and recognizes outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition… Read More

Viking River Cruises, Inc. v. Moriana: Impact on Employment Arbitration Agreements and PAGA Claims

July 6, 2022 |

California employers with arbitration agreements may breathe a bit easier with the recent U.S. Supreme Court decision in Viking River Cruises, Inc. v. Moriana.[1] The Viking River Court found that an employee’s individual claims under the California Labor Code must be submitted to arbitration,… Read More

Introducing Mary E. Varni to Our Modesto Office

July 5, 2022 |

Berliner Cohen is pleased to welcome Mary E. Varni to our Estate Planning Department in the Modesto office. She earned her Bachelor of Arts degree in economics from California State University, Stanislaus. She later attended McGeorge School of Law and was admitted to the California Bar in 2018.… Read More

Understanding the Bonding Statutes Applicable to Derivative Actions

June 29, 2022 |

Disagreement between shareholders and those in control of corporate entities is unfortunately a common problem. In some cases, entities are haphazardly formed and controlled by individuals who lack the skills necessary to properly run them. In particularly egregious circumstances, those in control… Read More

Reminder: California Cities Have Mid-Year Minimum Wage Increases Coming Soon

June 23, 2022 |

On July 1, 2022, the minimum wage is set to rise for certain cities and localities in California. It is important for employers to note these changes as they may impact hourly-paid employees. Currently, in California, the minimum wage effective January 1, 2022, is $15.00 per hour for employers… Read More

Introducing Cheyenne A. VanKirk to Our San Jose Office

June 8, 2022 |

Berliner Cohen would like to welcome Cheyenne A. VanKirk to the Estate Planning department in San Jose. Cheyenne received her Bachelor of Arts degree from the University of Nevada, Reno in Art History. Before attending law school, she worked in law firms for six years in both construction… Read More

Civil Causes of Action Under Penal Code Section 496

May 11, 2022 |

UPDATE 7/22/2022: The California Supreme Court recently weighed in on civil causes of action under Penal Code section 496. Check back soon for updated analysis. California courts have struggled with whether California Penal Code section 496(c) applies to run-of-the-mill civil fraud claims. How… Read More