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One of the concepts least understood by many business owners, and even others in the business community, are “S” Corporations.  Although I’ll cover a few of the issues surrounding this entity type, my main goal here is to highlight why, in the vast majority of cases, it makes sense to be treated as an S Corporation for tax purposes.  It’s a decision that all business owners should have already addressed or should be addressing.  Over the years I’ve met business owners who have said that no one in their trusted advisor circle ever raised the issue for consideration.  That

There are 116 charter cities in California identified by the League of California Cities. The state constitution allows these cities to establish their own policies regarding purely municipal affairs, thus freeing themselves from the rules and mandates of the state government.

California Code of Regulations 230.1

Contractors that perform work on public works projects bid after July 1,2009, are required to request the dispatch of apprentices in compliance with the updated requirements found in Title 8, California Code of Regulations section 230.1 (“section 230.1”).  Public works contractors should become familiar with the section 230.1 and verify that their dispatch request procedures have been updated appropriately.

Although promoted as a bill to protect the right of workers to organize, the potential effect of the Card-Check Bill is to dramatically increase the ranks of union members and increase dues paid by employees to the unions. Why?  

Most California contractors are no doubt familiar with the Division of Labor Statistics and Research's ("DLSR") determinations establishing the prevailing wage rate for public works projects. These determinations are accessible on the DLSR's website, and set forth the applicable hourly wage rate for workers on these projects depending on their classification. The determination that will apply to a contractor will be one existing at the time of the contract bid date.

On July 22, 2008, the California Fourth District Appellate Court, in Brinker Restaurant Corporation v.