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The legalization of marijuana has created business opportunities, but it has also created many questions and uncertainties for professionals advising businesses due to the position of the federal government. What are possible federal responses to legalized cannabis? What types of businesses does the law allow, and how does a potential business owner obtain a permit? When are you potentially violating federal law by merely assisting a client? Learn the answers to these questions and more - order today!
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JAY B. ABRAMS, ASA, CPA, MBA, specializes in valuing privately-held businesses. Mr. Abrams is the president of Abrams Valuation Group, Inc., a business valuation firm with offices in North Hollywood, California and New York. He is the author of two books published by McGraw-Hill: Quantitative Business Valuation: A Mathematical Approach for Today's Professionals and How to Value Your Business and Increase its Potential. The second edition of Quantitative Business Valuation is published by John Wiley & Sons. Mr. Abrams is nearly finished with a book on the valuation of S corporations and other non-tax entities. He has published several quantitative articles in the American Society of Appraisers' Valuation Journal, Business Valuation Review and The Valuation Examiner. CFO Magazine wrote articles about both of his books and interviewed him for an article about valuation in its 20th anniversary issue in March, 2005. During its existence, Mr. Abrams was a columnist on a panel of experts to answer difficult questions posed by valuation practitioners in Business Valuation Q&A, Business Valuation Resources, LLC, Portland, Oregon. Mr. Abrams has invented several valuation models and approximately 150 valuation formulas. Plaintiff's economist used Abrams Valuation Group, Inc.'s Economic Components Model for the discount for lack of marketability in Maris Distributing Co. v. Anheuser-Busch, Inc., 302 F.3d 1207 (11th Cir. 2002). He earned his M.B.A. degree from the University of Chicago, where he also took graduate courses in the Department of Economics. Mr. Abrams earned his B.S. degree from California State University, Northridge, where he received the Arthur Young (now Ernst & Young) Outstanding Accounting Student Award. He has spoken in a variety of different professional and public forums about valuing privately-held businesses, including the State Bar of California, the 2001 AICPA conference in Dallas; the 1998 Conference of the National Association of Valuation Analysts; the 1996 International Conference of the American Society of Appraisers, in Toronto; Anthony Robbins' Mastery University; and the National Center for Employee Ownership Annual Conference. Mr. Abrams has taught business valuation as continuing legal education in many law firms and seminars at the University of Southern California, University of California at San Diego Extension, the University of San Diego Law School for U.S. Tax Court Justice David Laro, USC Graduate School of Business for Professor Thomas Taulli, and California State University at Northridge Business School for Professor Vincentiu Covrig.
ABRAHAM FINBERG, MBA, CPA, is a tax expert for small business owners and nonprofit organizations. He has successfully represented various clients in IRS and Board of Equalization (sales tax) audits. Mr. Finberg’s professional passions include solving thorny tax issues for new and emerging industries. He earned his degree from Pepperdine Graziadio School of Business and Management.
FENN C. HORTON III is a partner in the San Jose firm of Pahl & McCay, where he practices in the areas of employment law and business and real estate litigation. He regularly advises employers in a variety of industries on legal issues related to employment discrimination, wrongful discharge, wage and hour law, employment law, breach of warranty and limiting warranty liability, contracting with suppliers and competitors, unfair competitions, the right to privacy, management's response to union organizing campaigns, collective bargaining, and much more. Mr. Horton is a member of the Judiciary and the Civil Practice committees of the Santa Clara County Bar Association, and he serves as judge pro tem for the Santa Clara County Superior Court. Although his practice is located primarily in California, he also advised employers operating in a number of other states, including Arizona, Colorado, Illinois, Massachusetts, New York, Minnesota, Nevada, Oregon, South Carolina, Texas, Virginia, and Washington. Mr. Horton frequently lectures to various trade groups on his areas of practice. He earned both his B.A. and J.D. degrees, with distinction, from the University of Iowa College of Law. Mr. Horton is a member of the State Bar of California and the Colorado Bar Association.
MAHAL R. MONTOYA is the sole practitioner of the Law Offices of Mahal Montoya in Oakland. Ms. Montoya is a civil rights lawyer with a sharp focus on cannabis law. She began her solo practice in 2014, having spent the previous 14 years as a law clerk, educator, and paralegal specialist for the U.S. Securities and Exchange Commission. Her law practice integrates her passion for civil rights and her support for entrepreneurs. She spends her time counseling entrepreneurs about civil rights, business, tax, and corporate law. Ms. Montoya earned her B.A. degree from the University of California, Berkeley; her M.I.L.S. degree from San Jose State University; and her J.D. degree from the University of Iowa College of Law. She is a member of NORML (Marijuana Business Section), Alameda County Bar Association, American Bar Association, and the Bar Association of San Francisco.
MICHAEL G. POLIS is a partner with the law firm of Wilke, Fleury, Hoffelt, Gould & Birney, LLP. Mr. Polis's practice focuses on Knox-Keene Act licensed health care service plans and insurance regulatory matters. In addition, he provides legal counsel to individuals and business entities on tax, bankruptcy and general corporate-related legal issues. Mr. Polis also teaches contract law and legal writing at U.C. Davis. He was an instructor at California State University, Sacramento, where he taught business ethics. Mr. Polis is a licensed CPA and is a member of the State Bar of California, the Sacramento County Bar Association, and the California Society of Certified Public Accountants. He received his B.A. degree from the University of California, Los Angeles, and his J.D. degree from the University of the Pacific - McGeorge School of Law.