Hopkins & Carley continues to work to minimize the impact of COVID-19 on our clients and to deliver the timely and excellent service you are accustomed to from our firm. During this time, we want our clients to be aware of closures and/or restricted operations at various governmental institutions that may temporarily impact our usual practices and strategies. read more

This letter discusses major planning issues related to recent estate and gift tax developments. Specifically, this letter highlights key aspects of the recently enacted Setting Every Community Up for Retirement Enhancement Act (the "SECURE Act"), which makes significant changes to retirement plans. read more

On February 7, 2020, the California Attorney General released the second draft of the regulations to the California Consumer Privacy Act (the "CCPA"), followed by an updated version on February 10 (the "Proposed Revisions"), as one revision had been inadvertently omitted from the original release. read more

California law allows a commercial lender to recover default interest from a borrower under certain circumstances. read more

In civil litigation, a "final decision" for purposes of appeal is normally limited to an order that resolves the entire case. read more