Author: Martin Kreshon
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Behind on Paid Leave Premiums? Interest, Penalties, and a Grant You Could Lose
Washington’s Paid Family & Medical Leave (PFML) program is funded by a premium that nearly every Washington employer has to report and pay to the Employment Security Department (ESD) every quarter. It is easy to let a quarter slide—especially for a small business without a dedicated payroll department—but a past-due PFML balance is one of…
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Goodbye, Pet Rent: Everything You Need to Know About Seattle’s New Rental Junk Fee Ban
Finding an apartment in Seattle has long been an exercise in complex math. For years, prospective tenants have browsed rental listings and found a price that seemed to fit their budget, only to be hit with a slew of add-on fees at the lease signing. From monthly pet rent to package processing charges, these recurring…
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FinCEN Permanently Ends Beneficial Ownership Reporting Requirements for Millions of Small Business Owners
The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) is issuing a final rule that permanently removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information to FinCEN under the Corporate Transparency Act. The final rule became effective on August 14, 2026. FinCEN today also announced that it will delete previously reported information…
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Long-Term Rentals Are Not Subject to Washington’s B&O Tax
If you rent out residential or commercial real estate in Washington on a long-term basis, that rental income is not subject to the state’s business and occupation (B&O) tax—or to retail sales tax. The exemption is well established, but it is narrower than many owners assume: it turns on how long the tenant stays and…
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Legal Update: Washington Commercial Electronic Mail Act
Washington has amended its Commercial Electronic Mail Act (CEMA) for the first time since the statute was enacted in 1998. The changes—passed as Engrossed Substitute House Bill 2274 and now in effect—add a knowledge requirement for misleading subject-line claims and cut one category of statutory damages from $500 to $100. They apply to lawsuits filed…
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Beware the Use of AI
AI can be a useful tool for improving productivity and coming up with ideas you might not come up with yourself. HOWEVER, as the linked Sanctions Order makes clear, lawyers should beware of having AI draft legal documents without meticulously checking the cited cases. Remember, AI hallucinates. It’s your reputation on the line.
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M&A Trends – Survival Periods and No-Recourse Terms
In the high-stakes arena of M&A, the survival period—the window during which a buyer can bring claims for breaches of representations and warranties—is a primary lever for risk allocation. The 2025 ABA Deal Points Study reveals a market increasingly defined by a binary choice: traditional indemnification or the “public-style” no-survival model. The Decline of Express…
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Foreign Money Judgments in Washington Still Need a Washington Hook
In Alterna Aircraft V B Ltd. v. SpiceJet Ltd., the Washington Supreme Court held that a creditor seeking recognition of a foreign-country money judgment must identify Washington property if there is no general or specific jurisdiction over the debtor here. What Happened Washington has adopted the Uniform Foreign-Country Money Judgments Recognition Act, which allows certain…
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Washington Manufacturers: Do Not Overlook the Sales/Use Tax Exemption for Machinery and Equipment
Washington manufacturers often focus on income, payroll, and B&O tax planning, but the sales/use tax treatment of machinery and equipment can be just as important when a business is expanding a production line, modernizing a plant, replacing critical components, or building out a research or testing function. The Washington Department of Revenue’s Manufacturers’ Sales and…
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Termination & Expiration – They’re Different?
Hat tip to @RobertFreundLaw for finding this gem. “Dimebag Darrell (former guitarist for heavy metal band Pantera)’s trust sued Dean Guitars for using Dime’s likeness and endorsement after the licensing agreement ended. Long story short, Dean Guitars won because the agreement required ceasing production of the endorsed guitars upon “termination,” not “termination or expiration.” The…