JD Supra

Court Whistles Play Dead: No Labor Code 1102.5 Individual Liability

California plaintiffs cannot sue individual managers or supervisors for retaliation under Labor Code section 1102.5.
JD Supra

Code Section 162(M): Change On The Horizon For 2027 – Expansion Of Public Company Employees Whose Compensation Will Be Subject To Deduction Limit

Currently, Section 162(m) of the Internal Revenue Code (“Section 162(m)”) limits the deductibility of compensation paid by publicly held ...

2026 Tax Code Section 179, Bonus Depreciation and Car-Loan Interest Guide

The $32,000 Section 179 heavy-SUV limit does not cap bonus depreciation. Depending on business-use percentage and the taxpayer's circumstances, a business may claim Section 179 first and then apply ...