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Introduction On July 20, 2015, the California Supreme Court issued In re Marriage of Davis, 61 Cal. 4th 846 (2015) (Davis). For the purpose of determining when a couple is “separated” and thus no longer acquiring community property, Davis adopted the reasoning from Norviel1 and construed the phrase “living separate and apart” as requ...

THE NEW TAX LANDSCAP...

Jeremy Salvador

President Donald Trump signed Public Law 115-97, otherwise known as the Tax Cuts and Jobs...

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