Companies face the loss of a major tax break on research and experimental ("R&E") costs for 2022, absent Congressional action. Since 1954, Internal Revenue Code section 174 has allowed taxpayers to immediately deduct R&E costs. Effective January 1, 2022, the Tax Cuts and Jobs Act of 2017 ("TCJA") amended section 174 to eliminate the deduction of R&E costs. Instead, costs for R&E activities in the U.S. now must be capitalized and amortized over five years (over fifteen years in the case of foreign research expenditures), beginning at the midpoint of the tax year the expenditures are paid or incurred...
Hanson Bridgett LLP
Offices
Overview
Hanson Bridgett is a law firm with more than 180 attorneys in offices in San Francisco, Sacramento, the North Bay, the East Bay and Los Angeles. Serving clients since 1958, we are well known in Northern California and have earned a national reputation in many of our practice areas. Our diverse client list includes large national and global companies as well as many governmental entities, regional businesses and individuals. While we keep true to our California roots, our work increasingly takes us across state and national borders. We are a certified B Corp and are socially responsible members of our communities. Our firm is driven by a commitment to diversity, charitable giving, pro bono legal work and hands-on service.
Year this Office was Established: 1958
Lawyers Worldwide: 200
Notable
Areas of Practice
Representative Clients
Professionals
Partners

Samir J. Abdelnour
Partner - Director of Pro Bono and Social Impact
Michelle Akerman
Partner
Howard W. Ashcraft Jr.
Partner
Alexandra V. Atencio
Partner
Andrew A. Bassak
Partner
Jennifer R. Berland
Partner
Alexander Berline
Partner
Edward M. Bernard
Partner
Judith W. Boyette
Partner
Liza C. Bunker
Partner
David Buoncristiani
Partner
Rory J. Campbell
Partner
Joan L. Cassman
Partner
Emily M. Charley
Partner
Jeffrey M. Chu
Partner
Madeline Chun
Partner
Lawrence M. Cirelli
Partner
Claire Hervey Collins
Partner
Michael N. Conneran
Partner
Noel M. Cook
Partner
John T. Cu
Partner
Lisa Dal Gallo
Partner
Jahmal T. Davis
Partner
James F. Eastman
Partner
Matthew P. Fisher
Partner
Batya F. Forsyth
Partner
Kurt A. Franklin
Partner
David S. Gehrig
Partner
Andrew G. Giacomini
Partner
Patrick M. Glenn
Partner
Joel S. Goldman
Partner
Michael J. Gorback
Partner
Paul A. Gordon
Partner
Theodore A. Hellman
Partner
Adam W. Hofmann
Partner
Miles C. Holden
Partner
Merton A. Howard
Partner
Allan D. Jergesen
Partner
Molly Lee Kaban
Partner
Christopher A. Karachale
Partner
Pamela S. Kaufmann
Partner
Linda E. Klamm
Partner
Michael Y. Lateef
Partner
Jordan A. Lavinsky
Partner
Kristina D. Lawson
Managing Partner
Dorothy S. Liu
Partner
Constance Liu
Partner
David C. Longinotti
Partner
Raymond F. Lynch
Partner
Kimon Manolius
Partner
Sean R. Marciniak
Partner
Jennifer M. Martinez
Partner
Elizabeth J. Masson
Partner
Robert A. McFarlane
Partner
Paul B. Mello
Partner
Nathan A. Metcalf
Partner
Steven D. Miller
Partner
David J. Miller
Partner
Patrick T. Miyaki
Partner
Joseph F. Moore
Partner
Shannon M. Nessier
Partner
Nancy J. Newman
Partner
Diane Marie O'Malley
Partner
Teresa V. Pahl
Partner
Matthew J. Peck
Partner
Lisa M. Pooley
Partner
Sandra L. Rappaport
Partner
K. Bradley Rogerson
Partner and North Bay Market Leader
Payam A. Saljoughian
Partner
Brian M. Schnarr
Partner
Deidré A. Schönfeldt
Partner
Allison C. Schutte
Partner
Daren R. Shaver
Partner
Julie A. Sherman
Partner
Scott C. Smith
Partner
Jillian Somers Donovan
Partner
Jonathan S. Storper
Partner
Richard J. Stratton
Partner
Gilbert J. Tsai
Partner
Shayna Mittler van Hoften
Partner
Michael J. Van Zandt
Partner
Mohammad Walizadeh
Partner
Gary A. Watt
Partner
Fred B. Weil
Partner
Garner K. Weng
Partner
Natalie N. Wilson
Partner
Neal L. Wolf
Partner
Samantha D. Wolff
Partner
Alison E. Wright
Partner
Glenda M. Zarbock
Partner
Maggie A. Ziemianek
PartnerAssociates

Brendan G. Adams
Associate
Jillian Ames
Associate
Josue Aparicio
Associate
Cole A. Benbow
Associate
Walter M. Binswanger III
Associate
Breana L. Burgos
Associate
David C. Casarrubias
Associate
Maureen Chang
Associate
Marc C. Coats
Associate
Kristine L. Craig
Associate
Robert G. Davis
Associate
Ellen K. Demson
Associate
Madison D. DiZinno
Associate
Wilson Feng
Associate
Mikaela C. Habib
Associate
Angela Han
Associate
Winston K. Hu
Associate
Natalie C. Kirkish
Associate
Alan D. Linch
Associate
Maribel Lopez
Associate
Dayna D. Louie
Associate
Simran K. Mahal
Associate
Max Martinez
Associate
Ashley Nakai
Associate
Carson Niello
Associate
Joyce Chang O'Brien
Associate
Robert A. Quiles
Associate
Ellis F. Raskin
Associate
Thomas Rivera
Associate
Niran S. Somasundaram
Associate
Kaden Sundberg
Associate
Gymmel M. Trembly
Associate
Nicholas Yang
AssociateOf Counsel

Neil R. Bardack
Counsel
Alan S. Bishop
Senior Counsel
Sheila B. Bridges
Senior Counsel
Patrick Burns
Senior Counsel
Nancy E. Dollar
Senior Counsel
Anthony J. Dutra
Senior Counsel
Stuart L. Eisler
Senior Counsel
Rosanna W. Gan
Senior Counsel
Donnelly A. Gillen
Of Counsel
Catherine J. Groves
Senior Counsel
Sean G. Herman
Senior Counsel
Bradford R. Hise
Partner - General Counsel
Kaylen Kadotani
Senior Counsel
William T. Kellermann
Counsel
Adrianna C. Kourafas
Senior Counsel
Emily Leahy
Counsel
Josephine K. Petrick
Senior Counsel
Neepa P. Ranavat
Senior Counsel
Brian Russell
Counsel
Candice P. Shih
Senior Counsel
Carolyn Steinwedel
Counsel
Rebecca D. Takacs
Senior Counsel
Katherine M. Tsou
Senior Counsel
Michael E. Turner
Counsel
Nicole S. Witt
Senior Counsel
Elisha J. Yang
Senior CounselOther

Mario Fefee
Marketing Professional
Laura Long
COO/CFOArticles
Worth the Wait? CalPERS Regulation Will Define "Limited Duration" for Rehired Retirees
Key points: Limited duration for post-retirement employment will mean up to 24 consecutive months, with potential extensions up to 48 consecutive months, or longer with CalPERS' approval. The 24-month rule will also apply to time served by active employees appointed to upgraded positions or classifications for purposes of reporting "temporary upgrade pay" to CalPERS. "Extra Help" Retired Annuitants Can Perform Work of "Limited Duration" Generally, CalPERS retirees must be "reinstated" from retirement if they work for a CalPERS contracting agency or the state...
Press
Hanson Bridgett Announces 2022 Partner Class
December 14, 2022 (San Francisco, CA) - Hanson Bridgett LLP is pleased to announce that six attorneys have been promoted to partner. The 2022 Partner Class includes Alan S. Bishop (San Francisco), Kate Bowles (Los Angeles), Sheila B. Bridges (San Francisco), Stefan Chacon (Sacramento), Anthony J. Dutra (San Francisco), and Stuart L. Eisler (San Diego). The promotions are effective January 1, 2023. "Our 2022 Partner class is outstanding,” said Hanson Bridgett Managing Partner Kristina Lawson. "It's one of our largest classes ever and it shows not only our range of practices – but also our geographic diversity...
HANSON BRIDGETT STRENGTHENS WATER LAW BENCH
November 17, 2022 (Sacramento, CA) - Hanson Bridgett LLP is pleased to announce that David Cameron has joined the firm's Sacramento office as a partner in the Government Section and the Water Law Practice Group. "David is a key addition to our Water Law Practice Group and we're thrilled he has joined us,” said Nathan Metcalf, Water Law Practice Group Leader. "His extensive experience representing public agencies and private organizations, and guiding clients through their water rights issues, adds great strength to our bench. He is a respected water law attorney in the Sacramento area and across California and brings a high-level of expertise and reputation to our firm...
Blogs
Appellate Insight
A Hanson Bridgett blog updating on current Appellate news/events.
Drone Law Blog
Commercial Drone Use In California - A Legal Blog
HB Briefly
Briefly is designed to provide readers with updates on the latest litigation developments in California. Our focus is on general litigation as well as issues surrounding class actions, products liability, discovery, privacy, cybersecurity, and the professional practice of law.