Filed UCC Termination Statement Binding on Lender Even If Mistaken

In a recent case, a lender made several financings of a borrower. The borrower paid off one financing, and the lender authorized the filing of a termination statement to release its security interest in a particular asset that secured that particular financing. The termination statement was worded, however, so as to release the lender’s security…

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Refund of Late-Filing Penalty for Single-Member LLCs

For income tax purposes, a single-member limited liability company (SMLLC) is treated as a disregarded entity. That means that the income or loss of the entity is reported by an individual taxpayer on Schedule C of the taxpayer’s tax return. That also means that the entity is not required to file a partnership income tax…

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Bar Talk on the New LLC Act

On Monday, February 3, 2014, I will be giving a continuing education seminar to lawyers on “California’s New LLC Act.” Anyone interested can register at the bar’s website: http://www.santacruzbar.org/ .

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Changes to California’s LLC Act — Get Ready or Get Skewered

California has a new LLC act, which took effect January 1, 2014. Although the new law has some useful features, most LLCs won’t need them. Unfortunately, the new law automatically applies to existing LLCs, and the new law contains provisions that can alter the setting for members of existing LLCs in a legally lethal way.…

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Buyer Can Access Pre-Acquisition Attorney-Client Communications

The Delaware Court of Chancery has held that pre-merger communications — including those relating to the negotiation of the merger itself — pass to the surviving corporation in the merger, absent a contractual provision to the contrary. Thus, the buyer can learn what the former owners of the corporation and the corporate attorney discussed about the merger.…

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Webinar Presentation on Drafting Buy-Sell Agreements

On November 14, 2104, I conducted a webinar on “Drafting Buy-Sell Agreements–What  the Forms Books Won’t Tell You.” The program was jointly sponsored by the Corporations Committee and the Partnerships and LLC Committee of the Business Law Section of the State Bar of California.

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