Manuella Hancock to Present at French-American Chamber of Commerce of San Francisco
Farallon Law Group Partner Manuella Hancock is presenting a seminar, titled "Business Disputes: Causes, California Basics of the Legal System, Practical Tips to Avoid or Deal With Disputes" at Yield Wine Bar (2490 3rd Street @22nd, San Francisco) on Monday, October 16, 2006 at 6:00 pm. Please visit the French-American Chamber of Commerce of San Francisco website for registration and further information.

California LLC “Fee” Ruled Unconstitutional
In Northwest Energetic Services v. Franchise Tax Board, the Court recently ruled that the annual LLC "fee" (above the $800 minimum) imposed on gross receipts was an unconstituional "tax" since it was not apportioned between California and non-California receipts. The ruling is likely to be appealed. As the ruling may stand, however, Farallon clients may wish to immediately file protective claim for refunds for prior years (the statute of limitations for 2001 may run as early as April 17, 2006). We suggest you contact your tax advisor as soon as possible. Filing information is available from the FTB website.

CURRENT NEWSLETTER- Legal Issues to Consider When Entering Into a Commercial Lease
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FREQUENTLY ASKED QUESTIONS ON ADVANCE HEALTH CARE DIRECTIVES
An Advance Health Care Directive (AHCD) is an essential part of any estate plan. It is the legal document by which you may appoint an agent to make health care decisions on your behalf in the event you are unable to make such decisions yourself.

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