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Cummins and White, LLP, a California State Bar MCLE Multiple Activity Provider, recently presented Undoing the Biden Legal Legacy & Lawfare. On Saturday, March 15, 2025, Cummins & White, LLP attorneys Fred Whitaker...

California recently reinstituted the requirement to pay employees unable to work for COVID related reasons.  The new law (SB 95) goes into effect on March 29, 2021 and is effective through September 30, 2021. Like last...

  President Trump has signed into law a spending and stimulus bill to help with the continued impacts of the COVID-19 epidemic. There is relief for both individuals and businesses. Relief for Individuals: $600 one-time...

Happy Holidays from Cummins & White LLP!      

Friday morning, the House passed, by a bipartisan vote of 258-160, H.R. 4718, a bill that would restore and make 50% bonus depreciation permanent. This allows businesses to write off 50 percent of their capital investments,...

Last month we were in the middle of a 16 day government shut down and a looming default on debt payments. The Treasury Department had said that the government would run out of cash to pay its bills on October 17, 2013 if the...

In this blog post, I will focus on looking at the tax effects of the Affordable Care Act rather than ATRA 2012.  As most of you know, there are a tremendous amount of moving parts to the Affordable Care Act.  There are a...

Throughout the previous blog posts, we have been examining the use of a Captive Insurance Company – specifically, Internal Revenue Code Section 831(b) small insurance company captive to save current taxation.  In summary,...