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Jared R. Callister

California Tax Review

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How to Pay a Deceased Employee's Unpaid Wages

It is inevitable for any business that at one point in time or another, one of its employees will pass away.  During this difficult time, employers are not only faced with trying to be helpful to grieving family members but they are confronted with the difficult legal and tax questions of who is actually entitled to receive the deceased employee's unpaid wages and how should such wages be paid. 

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Why Mark Zuckerberg (and others) are Setting Up For-Profit Charitable Enterprises

There is a quite a bit of publicity out there about Mark Zuckerberg's new 99% initiative where he has pledged to give away 99% of his ownership in Facebook company shares to non-profit entities and organizations.

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National Review: Why Businesses Leave California

Great article from National Review:  Why Businesses Leave California

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Brown Not In Favor of "Split-Role" to Modify Proposition 13

Governor Brown recently told a group of real estate professionals that despite pressure from his own party, he would not push to adopt a "split-role" system that would allow commercial properties to be reassessed more frequently than homes.  Governor Brown noted that modifying Proposition 13 is a difficult task given the economic complexities involved and entrenched special interests. 

“Do you include farms?” he told the group. “Do you include apartment buildings, and do you allow landlords to pass along the increased costs to tenants?”

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