With the start of every new year, California rolls out a series of new laws that have been passed by the Legislature and approved by the Governor.  While the Legislature covered items from condoms (it is now a crime to remove a condom without verbal consent) to condiments (it is illegal to hand out disposable condiments unless customers ask for them), 2021 was a slow year.  Only behind 2020, last year represented the second fewest laws passed since 1967.  As reported in the Los Angeles Times on December 30,…
The firm is pleased to announce that Mary Ellen Conner has been elevated to partner effective January 1, 2022.  Mary Ellen is based in the firm’s Marietta, Georgia office.  “Since joining the firm, Mary Ellen has been a key member of the Johnson Fistel team, often being called upon to work on the firm’s largest and most complex matters, and consistently driving results for our clients,” said Michael I. Fistel, Jr., one of the firm’s founding partners and managing partner of the firm’s Marietta, Georgia office.  Frank Johnson, co-founder…
2021 was a memorable year in many ways, and we saw a lot of new developments that may have had significant effects on your estate plan, including the Tax Cuts and Jobs Act (TCJA), the Coronavirus Aid, Relief and Economic Security Act (CARES ACT), the American Rescue Plan (ARP), the pending Build Back Better Plan (BBB Plan) and other changes proposed by the Biden administration. The TCJA has probably had the most significant effects on overall tax planning due to all of the different areas it touched, including structural…