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title: "Procopio's November 2026 Newsletter: Timely legal insights, news, and more ✅"
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Learn the latest legal insights from Procopio, an AmLaw 200 corporate, intellectual property and litigation law firm. ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­    ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏  ͏ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­  

| View in browser November 2026 California Proposition 40: Who Counts as a Billionaire Under the Proposed Tax? While votes are still being counted, it appears California voters have rejected a proposed tax on billionaires. Legal challenges still await should it ultimately pass. That said, this novel tax approach of up to 5% on the worldwide net worth of certain California residents is worthy of closer examination regardless of its fate, as Raúl Villarreal Garza and Gilberto Lucano López Velarde note it could affect more business founders, couples and families with complex ownership structures then one might expect.  Read Article Why Business Valuation Matters More for an S Corporation When Considering QSBS Tax Benefits For S corporation owners considering restructuring to take advantage of Qualified Small Business Stock (QSBS) tax benefits, the value of their business today could significantly affect their future tax savings. John Miles explains why obtaining an independent business appraisal before restructuring is critical. He examines how a company's valuation affects QSBS eligibility, the treatment of existing gains, and the amount of gain that may qualify for federal tax exclusion. Using examples, John also demonstrates why a higher valuation isn't always better, depending on the company's anticipated growth and eventual sale price. Read Article The Cost of Poor Estate Planning When Heirs Are U.S. Citizens or Tax Residents For many families in Mexico and throughout Latin America, building wealth is the result of generations of hard work. But what happens when children or grandchildren live in the United States? Transferring family businesses, real estate, and investments to heirs who are U.S. citizens or tax residents can create significant tax consequences in both countries. Without proper planning, families may face unexpected tax obligations when assets are inherited, sold, or passed on to future generations. Raúl Villarreal Garza explains key cross-border estate planning considerations, including the importance of reviewing existing ownership structures and anticipating potential changes in tax residency. READ ARTICLE Relocating to Puerto Rico: Tax Opportunities and Planning Considerations for High-Net-Worth Individuals Considering a move to Puerto Rico for its tax advantages? There's more to the equation than meets the eye. Puerto Rico offers significant tax opportunities for high-net-worth individuals, entrepreneurs and investors, but navigating residency requirements, income sourcing rules and increased IRS scrutiny requires careful planning. Jorge Obén-Cuadros breaks down the potential benefits, key considerations and strategies for making a successful move while minimizing tax risks. READ ARTICLE Procopio Adds Award-Winning IP Attorney Seyoung Cheon as Partner  Intellectual property attorney Seyoung Cheon has joined Procopio as a Partner in its Chambers-recognized California Patent Prosecution practice, expanding the firm’s capabilities in sophisticated technologies and its work with clients across the Asia Pacific region. She is based in Procopio’s Del Mar Heights, California, office.   “Procopio’s dynamic culture and well-established Asia-Pacific practice provide the ideal foundation for my practice, Seyoung said. “The firm’s collaborative environment and full-service capabilities will allow me to deliver even more agile, high-touch, and strategic counsel to both global innovators and domestic technology companies navigating complex cross-border challenges. I am thrilled to join such an entrepreneurial team and look forward to contributing to the firm’s continued growth.”   Seyoung brings more than two decades of intellectual property experience spanning the United States and Korea. With a background in electrical engineering, she advises U.S. and international companies across the patent life cycle, including patent prosecution and portfolio development, post-grant proceedings, licensing, due diligence and enforcement strategy. Her work encompasses semiconductor memory and storage devices, image sensors, wireless telecommunications, digital video processing, computer hardware and software, consumer electronics and medical devices.   Learn more in our press release. Read Release Dozens of Procopio Legal Practices Across 5 Regions Named to 2027 Best Law Firms List with Three National Recognitions A total of 31 Procopio legal practices across 5 regions were named to the 2027 Best Law Firms® list produced by Best Lawyers in America®. The firm was recognized for excellence in multiple categories in San Diego, Orange County, Nevada, Arizona, and Washington, D.C.   Procopio achieved national recognition in three categories: Construction Law Construction Litigation Corporate Law.   Procopio achieved 16 Metropolitan Tier 1 rankings, and the overall range of practices recognized is broad, such as:   Litigation, including commercial, construction, labor and employment, bankruptcy, bet-the-company, real estate, appellate, and intellectual property. Corporate law, including mergers & acquisitions, business organizations, corporate compliance, securities/capital markets and venture capital. Tax law, including corporate tax and trusts and estates. Other practices, including family law, gaming law, and Native American Law. Read Release NOVEMBER 10 Paid Pregnancy Disability Leave: New Rights, New Rules, New Challenges \| 9:00 – 10:00 am PT \| webinar Wendy Tucker, in partnership with CCSA, will cover California’s new paid pregnancy disability leave law taking effect January 1, 2027.  The new law brings significant changes and new challenges for charter schools. Who qualifies? How much leave must schools provide, and at what rate of pay? What happens to health benefits? This session will unpack AB 126’s requirements, including eligibility, leave duration, compensation, and benefits, while addressing its complicated interaction with FMLA, CFRA, pregnancy disability leave, other leave laws, and existing school policies. LEARN MORE DECEMBER 1 AB 1234 Ethics Training for Charter School Board Members and School Leaders \| 4:00 – 6:00 pm PT \| webinar California law now requires charter school governing board members and the chief administrator to complete at least 2 hours of ethics training within 6 months of assuming their roles, and every 2 years thereafter. Whether you’re completing your initial training, due for a refresher, or simply looking to stay current, join us for this webinar tailored specifically to charter schools. Greta Proctor and Kevin Davis will cover the ethics laws and principles required under AB 1234, including conflicts of interest, financial interests and personal gain, government transparency, fair process, and the Brown Act. This course is approved for 2 hours general California MCLE credit. LEARN MORE DECEMBER 3 Title IX Training for Charter School Teams \| 11:00 am – 12:30 pm PT \| webinar Federal Title IX regulations require training for your school’s Title IX Coordinators and those who will participate in Title IX investigations. Greta Proctor and Merrick Wadsworth provide practical training designed to satisfy those requirements and tailored specifically to California charter schools. They will cover the 2020 Title IX regulations currently in effect, including the definition of sexual harassment under federal law, the interplay between California and federal legal requirements, the school’s response obligations, supportive measures, formal complaints, investigations under the grievance procedures, impartiality, risk areas, and more. Approved for 1.5 hours general California MCLE credit. LEARN MORE We're pleased to welcome Sheila Hanley to Procopio's award-winning Employment Law team! Based in our Orange County, California, office, Sheila represents employers in a broad range of employment and labor disputes, including discrimination, harassment, retaliation, wrongful termination, wage and hour class actions, and PAGA claims. She handles matters in California state and federal courts and arbitration, guiding clients through all stages of litigation. Welcome Pauline Duong, who has joined Procopio’s Employment Law team! Pauline brings extensive experience defending public and private employers in complex employment disputes, including discrimination, retaliation, harassment, wrongful termination, wage and hour matters, and PAGA claims. She represents employers in single-plaintiff, class and representative actions, guiding clients through all stages of litigation. Welcome to Procopio, Katrina Nepacena! We're pleased to have her join our Education Law team. Katrina brings extensive experience advising charter schools, nonprofits and public agencies on a wide range of education and employment law matters. Her practice includes counseling educational organizations on employee discipline, workplace investigations, discrimination and harassment claims, and compliance with California’s public transparency laws. “A law firm’s still a business, and we just need to manage it accordingly.” Procopio Managing Partner Dennis Doucette shared his philosophy on law firm leadership with Law.com reporter Tom Spigolon in a new article examining how midsize firms are investing in professional management to improve performance and allow attorneys to focus on their practices and client service. Since becoming Managing Partner in 2024, Dennis has reshaped Procopio’s management structure, empowering experienced business professionals to oversee administration, finance, human resources, technology, marketing and business development.  The 21st Annual Procopio International Tax Institute (PITI) was a tremendous success, bringing together leading international tax professionals in San Diego for three days of insightful discussions, education and networking focused on U.S. and Mexican tax law. Thank you to our speakers, sponsors and attendees for another outstanding conference! Visit the Procopio International Tax Institute LinkedIn page for short videos featuring highlights and insights from this year's event. San Diego’s military presence is a cornerstone of our regional economy, but how do national defense priorities, military operations, and land use planning intersect in a region where available land is increasingly scarce? Procopio Land Use Planner Daniel "Rock" Rockholt, a member of our award-winning Land Use practice, will moderate a panel exploring these challenges at the November 10 luncheon hosted by the San Diego Chapter of Lambda Alpha International (LAI). Procopio was proud to once again sponsor the 2026 ChIPs Global Summit held recently in Los Angeles, bringing together leaders in technology, law and policy to advance opportunities for women. Partners Mindy Morton and Marina C. Gruber attended this year's summit alongside Kate Wilson, Senior Vice President at ServiceNow, and Nicole Bartow, Chief Litigation Counsel at Rivian. The event provided a valuable opportunity to connect with clients, exchange ideas and engage with leaders shaping the future of the legal and technology industries. AI governance and privacy litigation are increasingly intersecting, creating new challenges for companies developing and deploying AI technologies. Procopio privacy litigator Danielle Ocampo Hull moderated a timely discussion on these issues October 15 at the 2026 AI, Cybersecurity and Privacy Section Conference, hosted by The Bar Association of San Francisco titled “Guardrails and Gavels: Where Privacy Meets AI.” Giving back to the communities where we live and work. Our inaugural Procopio Cares Week brought attorneys and staff together across California for a week of service supporting organizations making a meaningful difference in our communities. From helping families with hospitalized children to supporting efforts to combat food insecurity, our teams volunteered with four incredible organizations: Ronald McDonald House San Diego, Feeding San Diego, Second Harvest Food Bank of Orange County, and Second Harvest of Silicon Valley. November is National Native American Heritage Month, a time to recognize the rich histories, diverse cultures, and enduring contributions of Native American communities, and to celebrate the tribal nations whose leadership continues to shape our country. At Procopio, our longstanding relationships with tribal communities are a source of pride. Our Chambers-recognized Native American Law practice includes enrolled tribal members who work alongside tribal governments and organizations to support tribal sovereignty, economic development, and community priorities. Procopio Native American Law attorney Glenn Feldman played a pivotal role in the history of tribal sovereignty, arguing the landmark California v. Cabazon Band of Mission Indians case before the U.S. Supreme Court. The Court's 1987 ruling affirmed important tribal gaming rights and helped establish the legal foundation for the growth of tribal gaming across the country. Glenn's work is featured in Episode 9 of "People of the West," a 10-part documentary series exploring the history, resilience, and contributions of Native American communities. We mourn the passing of Dolores Huerta, a pioneering civil rights leader, co-founder of the United Farm Workers and tireless advocate for workers, women, immigrants and underserved communities. Dolores passed away October 28 at the age of 96, leaving a legacy that transformed American labor and civil rights history. Her commitment to empowering others lives on through the Dolores Huerta Foundation, a longtime client of Procopio IP Senior Counsel Brooke Oliver. Let's Work Together. PARTNER WITH PROCOPIO Attorney Advertising. Copyright © 2026 Procopio, Cory, Hargreaves & Savitch LLP. All rights reserved. This publication is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. 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