July 2026

Selling Your Business? California Residency Could Be One of Your Biggest Tax Issues

Did you know that California income tax can represent one of the largest costs incurred when selling your business? That's why residency planning is frequently an important component of pre-sale tax planning, note John Miles and Eric Swenson. California aggressively scrutinizes residency changes that occur before major liquidity events, however, so successful planning requires far more than obtaining a new driver’s license, registering to vote, or purchasing a home in another state. Learn what steps business owners will want to take sooner rather than later if they're considering selling their company and looking to minimize their tax hit.

3 Steps Businesses Should Take to Reduce Privacy Litigation Risk

California employers, website operators, and businesses that collect sensitive personal information should take note of the California Supreme Court's decision in J.M. v. Illuminate Education. Danielle Ocampo Hull notes that while the case arose from a cyberattack involving student health information, the Court's focus on exposure to a significant risk of unauthorized access or use may provide plaintiffs with new arguments in cases involving website tracking technologies, including cookies and pixels. Learn how the decision could affect privacy litigation under statutes such as the CCPA and CIPA, and three practical steps you should take to evaluate your data collection, retention, security, and third-party sharing practices.

California Introduces Statewide Pay-to-Mitigate Program for CEQA VMT Impacts

Developers, public agencies, and other project sponsors subject to CEQA vehicle miles traveled (VMT) analysis have a new option for mitigating significant transportation impacts. California has introduced a statewide pay-to-mitigate program that gives eligible projects an alternative pathway for satisfying VMT mitigation requirements. Shawna Strecker and Daniel "Rock" Rockholt explain how the program works and what it could mean for your projects. 

Biotech Pharma Client Simulations Plus To Be Acquired for Approximately $375 Million

Congrats to longtime client Simulations Plus, Inc. on its successful exit for approx. $375 million, a 26% premium! The deal was led by Dennis Doucette—who has represented Simulations Plus back to its going public in the late 1990s—with assistance from Helen Goldstein, Jennifer Trowbridge, John Lee, and Gabi Turner.

Simulations Plus is a global leader in model-informed and AI-accelerated drug development that advances biopharma innovation. Dennis and our M&A practice attorneys have managed multiple acquisitions for Simulations Plus prior to this exit. With the deal expected to close in the fourth quarter 2026, acquirer Altaris, LLC intends to combine it with a molecular design software company.

Learn more in our release.

2026 Procopio International Litigation & Arbitration Retreat  | San Diego, CA

Procopio attorneys will speak alongside numerous legal experts at PILAR, an annual forum where litigators from the United States and Mexico come together to analyze the legal challenges impacting both jurisdictions. Major policy shifts in the U.S. and Mexico will be among the topics discussed. 

2026 Procopio International Tax Institute | San Diego, CA

Held again in collaboration with the Graduate Tax Program of Georgetown University and International Fiscal Association, this premier educational and networking event is again dedicated to the latest developments in U.S. and Mexican international tax law. This year's PITI comes as tax policies are evolving with the U.S. and Mexican presidential administrations.

Mindy Morton and Ben Herbert Named WIPR Leaders for 2026

Procopio Intellectual Property Litigation Partners Mindy Morton and Ben Herbert have been named to the World Intellectual Property Review (WIPR) Leaders list for 2026. Mindy is in our Silicon Valley office and Ben is in our Orange County office.

The attorneys on the WIPR Leaders list span 80 countries and are considered by WIPR “at the forefront of shaping the future of intellectual property legal practice.” Both Mindy and Ben have also been named to the WIPR USA Trade Secrets list, and Mindy to the Global Trade Secrets list as well. 

Sara Neva Named 40 Under 40 Leader by San Diego Business Journal

Procopio Real Estate Partner Sara Neva has been named to the 2026 40 Under 40 Leaders list by the San Diego Business Journal, the third time she’s earned this recognition. This is only the latest of many accolades for this accomplished real estate attorney. For example, earlier this year she was named to the SD Metro 40 under 40 list for the second straight year. Sara was also named to Best Lawyers in Real Estate Law for 2026 after two years as a Best Lawyers One to Watch.

Please welcome the latest addition to our award-winning litigation team, Alexander Manglinong! Based in our downtown San Diego office, he represents businesses and individuals in complex commercial litigation, business torts, and contract disputes, advising clients across a range of industries, including technology, manufacturing, health care, and automotive. Alex has experience managing matters through all phases of litigation in both state and federal courts, and brings substantial courtroom and case management experience, handling high-stakes business disputes, developing pre-litigation strategies, leading discovery, and arguing substantive motions. He has been recognized by Best Lawyers Ones to Watch and Super Lawyers Rising Stars.

Managing Partner Dennis Doucette offered his personal take on America’s 250th birthday in the June 29 issue of the San Diego Business Journal. He shared his inspiration at how the nation’s community and support services helped his family as he grew up the child of two deaf parents; how Procopio’s history stems from San Diego founders focused on serving others, a core principle of the firm for 80 years; and what it’s meant to travel the U.S. with his children and grandchildren. His full essay is below, and his and others can be read online (subscription may be required).

Swing by our Silicon Valley office in Palo Alto July 15 to hear our IP Team Leader and Partner Miku Mehta host a panel of legal experts from Japan to discuss Japanese trends in AI, litigation and licensing. Sponsored by APABA Silicon Valley, the Japan Patent Attorneys Association International Activities Center, the LES Silicon Valley Chapter, and New Energy and Industrial Technology Development Organization (NEDO), the speakers will include Matsuno Masahiko and Naoki Okumura of Nakamura & Partners, Yoshimichi Makiyama of Ripple Partners, and patent attorney Hideyuki Tanaka. 

We're proud to be a platinum sponsor of the Orange County Asian American Bar Association (OCAABA) 32nd Annual Installation Dinner July 23 in Newport Beach! Partner and Trusts & Estates practice leader Charles Lin is a past president. This year's keynote speaker is a leader in AI policy discussions, Ivan Fong, who is receiving OCAABA's Trailblazer Award. If attending, raise a glass with one or more of our attorneys, including Alexander Tang, Chyi “Gary” Chen, Andrew Mar, Xiyu “Cecilia” Wan, Jason Galaif, Danielle Ocampo Hull, and Renee Gabbard.

Join PIHRA North County San Diego on Thursday, July 16, for a panel titled “Hiring & Retaining Key Employees in a Quickly Evolving Immigration Landscape,” presented by Diana Vellos Coker and Melissa Nonaka of Larrabee Albi Coker LLP. These attorneys will provide practical guidance on navigating the latest policy changes, compliance challenges, and strategic considerations impacting employment-based immigration. Procopio is proud to sponsor this program, with Employment Law Partner Gina Miller of our Orange County office serving as host. Learn more and register.

Tax Law Partner Jorge M. Obén-Cuadros will serve as a faculty member for an upcoming Practising Law Institute Basics of International Taxation program, joining other international tax practitioners to discuss the U.S. tax rules affecting cross-border investment, financing, mergers and acquisitions, and other international business activities. Jorge will discuss taxation of foreign income. The program takes place July 21 and brings together experienced practitioners to provide practical guidance on today's international tax landscape.

Did you know that privacy attorney Danielle Ocampo Hull is now an Executive Committee Member of the Los Angeles County Bar Association Privacy and Cybersecurity Section? She recently wrote an article about how a recent CA Supreme Court ruling could increase your risk of privacy litigation and what steps to take.

Partner Raul Villarreal Garza spoke recently on estate planning for Mexicans with family and assets in the United States at an event held in San Pedro Garza García, Mexico, by ANADE Nuevo León. Hear an excerpt of the wisdom he shared in the short video below (in Spanish).

A landmark U.S. Supreme Court ruling on secondary copyright liability issued in March continues to reverberate, impacting online communications and commerce. Key takeaways from that 7-2 decision for both copyright holders and internet service providers and platforms can be found in an insightful article by award-winning Procopio IP litigators Mindy Morton and Lyndsey Heaton, published by Meritas Law Firms Worldwide.

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