Table of Contents

• Jurisdiction: California,United States
• Citation: Vol. 2017 No. 4
• Publication year: 2017

Table of Contents

Executive Committee: Message from the Chair....................................................................4

BLN Editorial Board: Message from the Editor.....................................................................6

The California Marijuana Gold Rush: A Review of the History and Future of Cannabis Regulation in California..........................................................................................8
By Sean T. McAllister
This article provides an overview of the history of marijuana legalization in California and summarizes the new statutory scheme regulating medical and (recreational) adult use of cannabis effective January 1, 2018.

California's Identity Theft Act: A Tool to Protect Consumers after the Equifax Breach of 2017........................................................................................................................15
By Matthew M. Loker
Author Matthew Loker addresses the California Identity Theft Act and its application to the Equifax data breach. He discusses statutory requirements for the bringing of a claim under the Act, and recommends procedures that an attorney follow in developing and pursuing the claim on behalf of a client.

A New Breed of Fiduciary: The Partnership Representative.............................................19
By Phillip L. Jelsma
The Bipartisan Budget Act of 2015 created a new Centralized Partnership Audit Regime intended to govern IRS audits of all partnerships and other entities taxed as partnerships (e.g., LLCs). The author discusses the effects of appointing a single representative authorized to make all decisions for a partnership or LLC under IRS audit, focusing on the potential obligations and liabilities of such a representative by virtue of the fiduciary obligations imposed under California law.

California Statewide...