Taxation
Ca. Tax Lawyer - 2019, VOL. 28, NO. 2
Content
- 2018-2019 California Real Property Journal Editorial Board
- 2018-2019 California Taxation Editorial Board
- 2018-2019 Executive Committee of the Real Property Law Section
- 2019-2020 Executive Committee of the Taxation Section
- Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions
- Excerpt of 2019 California Documentary Transfer Tax Table
- Feds To the Rescue: 2019 California Transfer Tax Update
- In Further Defense of the "Rushmore Approach" to Account For Intangible Property in Real Property Assessments
- MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits
- Message from the California Real Property Journal Editor-in-Chief
- Message from the California Tax Lawyer Editor-in-Chief
- Table of Contents
- The Section 199A Deduction: Concepts & Examples
- Message from the Outgoing Real Property Section Co-Chairs
Message from the Outgoing Real Property Section Co-Chairs
Neil Kalin and Tom Lombardi
Our year as Section Co-Chairs is just about over and the moment will be bittersweet. The Real Property Law Section is one of the California Lawyers Association’s larger sections and it has a correspondingly big list of items to accomplish every year. From Winter to Spring to Summer to Fall, there is not a season where the Chair can catch a breath and catch up. Right after taking the helm, the Section holds the Women in Leasing Law Symposium in San Francisco, followed in December by holiday parties in San Francisco, Sacramento, Los Angeles, and San Diego, and then, in the New Year, the REAL Symposium at Stanford, followed in the Spring by the Section’s big event, the Spring Conference (formerly known as Prince, oops, the Retreat). Summer brings the San Diego Summer Soiree and, this year, the Section’s Long Range Planning Meeting, while Fall ushers in two Real Estate Symposiums (RES): the Southern California RES, and a little later in the month, the Commercial RES, which this year will be co-hosted with the Los Angeles County Bar Association. Finally, all sections see the year end with the CLA Annual Meeting. Meanwhile, throughout the year, webinars need to be scheduled and held, articles for the prestigious Journal that you are reading now need to be solicited, written, edited, and compiled to satisfy the needs of filling 3-4 issues a year, and the electronic newsletter, our own E-Bulletin, assembles material and "prints" monthly. Oh, and did we mention the CLA and Section budgeting process? This role is the gift that keeps on giving!
Both of us were aware of all of these Section activities but maybe a little surprised at how much the Chairs are relied on to solve problems, coordinate events, contribute substantively to various activities, effectively liaise with CLA, and try to keep Section members engaged, united, and positive. There is no room for personal interruptionsâand for this, each of us Co-Chairs is eternally grateful that our respective partner in leadership was there for the other. When Neil dealt with health issues resulting in three medical procedures, Tom was there to pick up the slack. When Tom had to address his home being sold, his other home being purchased and built, only to be threatened by wildfires in Southern California, and the illness of a parent, Neil covered. And we both had help with the watchful eye of our now Treasurer, and the soon-to-be new co-chair, Steve.
Yes, there was bitterness, especially the unexpected death of a way-too-young Executive Committee member late in our term, and yes, it was probably tougher than we anticipated, but it was also sweet in that good relationships were established with other Executive Committee members dedicated to the profession and each other and other CLA volunteers and staff, and we can see that we will be leaving the Section in good hands for the 12-month term to come. Were we glad that we did it? Both of us can truthfully respond with a resounding "yes." Would we do it again if we knew in advance what we were in for? The response would be another "yes."