All Articles

Are PG&E Settlement Proceeds Paid by the Fire Victim Trust Excluded from Gross Income?

February 8, 2023 |

In September of 2022, the California State Senate approved SB 1246 excluding from gross income amounts received from the Fire Victim Trust in connection with the California Wildfires that occurred in 2017 and 2018. The Fire Victim Trust was established and funded on July 1, 2020, after being… Read More

Introducing Alan Law to Our San Jose Office

January 24, 2023 |

Berliner Cohen would like to welcome Alan Law to the firm’s Litigation department in San Jose. Alan graduated from the University of San Francisco School of Law and was accepted to the California Bar in 2009. He focuses on complex civil litigation and has previously practiced class actions,… Read More

Reimagining Commercial Zoning

December 28, 2022 |

The California Legislature passed a flurry of housing-related bills at the end of the 2021-22 California Legislative Session. AB 2097, SB 6, and AB 2011 are three of these bills that have received a lot of attention because of how dramatically they will change the way Californians view and interact… Read More

Introducing Julia L. Covello to our San Jose Office

December 15, 2022 |

We are pleased to welcome Julia L. Covello to Berliner Cohen's Litigation department in our San Jose Office. Julia received her Bachelor of Arts degree in political science from the University of Chicago. She then worked for a financial investment advisor before pursuing her J.D. at the… Read More

Berliner Cohen Recognized as a Top Corporate Philanthropist by the Silicon Valley Business Journal

December 7, 2022 |

At the 2022 Corporate Philanthropy Awards hosted by the Silicon Valley Business Journal, Berliner Cohen received recognition as one of the top 50 corporate philanthropists in Silicon Valley. Since our founding, we have built our culture on supporting and giving back to the communities which we… Read More

Introducing Maysa Saeed to Our San Jose Office

November 30, 2022 |

We are pleased to welcome Maysa Saeed to Berliner Cohen’s Labor & Employment department in our San Jose office. Maysa's practice focuses on litigation and general advice and counsel in all aspects of employment law. Her litigation practice includes, but is not limited to, Private… Read More

Definition of Family Is Expanded Again Under CFRA

October 12, 2022 |

California has been steadily redefining the definition of family under the California Family Rights Act and the California’s Healthy Workplaces Healthy Families Act (HWHFA) over the last three years. In the last three years, CFRA was amended to expand who is eligible for leave while removing… Read More

Introducing Jace D. Lynch to Our San Jose Office

October 6, 2022 |

Berliner Cohen is pleased to welcome Jace D. Lynch to the Business and Tax department in our San Jose office.  A bay area native, Jace received his Bachelor of Arts in History and Bachelor of Science in Political Science from Santa Clara University. After graduating, he returned to SCU to work… Read More

Berliner Cohen Announces The 2022 Small Business Grant Winner!

September 30, 2022 |

We’re excited to announce our 2022 Small Business Grant winner! Congratulations to Nirvana Soul Coffee Purveyors on being this year’s recipient of the small business grant for local, minority-owned businesses. Jeronica Macey and Be’Anka Ashaolu, co-founders of Nirvana Soul, started… Read More

Intro to Privacy: Do Privacy Laws Apply to Your Business?

September 28, 2022 |

If you are a for-profit business that does business in California and meet any of the following three criteria: (1) annual gross revenue in excess of $25 million; (2) annual purchases, receipt or sales of the personal information of 50,000 or more California residents, households, or devices; or (3)… Read More

Shareholders’ Rights to Corporate Records

September 14, 2022 |

The California Corporations Code affords rights and protections to shareholders of a corporation. One of the major protections afforded to shareholders is their right to corporate records. This article briefly addresses what records a corporation must keep and provide to its shareholders,… Read More

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