Cindy is head of the firm's business and tax team and represents both for profit and nonprofit clients in all types of general corporate transactional matters including entity formations, corporate governance, compensation structuring, and mergers and acquisitions. Ms. Arellano’s practice areas include employee benefits and executive compensation, qualified and non-qualified deferred compensation plans, health and welfare benefit plans, ERISA, tax audits and other tax controversy matters, and MBE/WBE/DBE certification. She also works with nonprofits, including educational foundations, auxiliary organizations, charitable organizations, and trade associations.
Ms. Arellano regularly assists clients with drafting and reviewing executive and deferred compensation plans and agreements and advises both public and private sector clients on a variety of issues relating to 401(k), 403(b), 457 and other deferred compensation/retirement plans. She also assists clients with controlled group issues and with correcting qualified plan errors through IRS and DOL compliance programs. In addition, Ms. Arellano has considerable experience counseling clients with respect to their health and welfare benefit plans, Section 125 cafeteria plans, GASB 43 and 45 plans, voluntary disability plans, fringe benefit arrangements, and COBRA issues arising in mergers, acquisitions and/or restructuring of businesses.
Ms. Arellano has represented numerous clients in the trucking, construction, entertainment, and other industries in connection with tax audits and controversies with the Employment Development Department (EDD), Internal Revenue Service (IRS), Franchise Tax Board (FTB) and State Board of Equalization (SBE). Audits and tax controversies handled by Ms. Arellano have covered a multitude of issues including worker misclassification, sales, income and employment tax disputes and trust fund recovery penalty assessments. Ms. Arellano has successfully appealed many tax assessments, and has negotiated many favorable alternate payment arrangements and settlements of disputed tax liabilities on behalf of clients who are in collections, under audit or, who have a pending appeal of an assessment by the IRS, EDD, SBE and/or FTB.
- Business Formation, Liquidation & Redemption
- Buy-Sell & Shareholder Agreements
- Charter Schools
- Commercial Agreements & Secured Transactions
- Corporate Governance
- Corporate, Finance & Transactions
- ERISA & Qualified Plans
- Executive Compensation & Employee Benefit Plans
- Financing & Venture Capital
- Franchise, Distribution & Supply Agreements
- Mergers & Acquisitions
- Minority/Woman/Veteran/Disadvantaged/Small Business Certification
- Nonprofit Organizations
- Tax Controversy & Litigation
- Tax Law
- Tax Planning for Companies
- Tax-Deferred Transactions & Corporate Reorganizations
News & Publications
Events & Speaking Engagements
Ms. Arellano is an experienced presenter and has addressed numerous organizations, including the California Community College Internal Auditors (CCIA), California Association of School Business Officials (CASBO), Network of California Community College Foundations (NCCCF), and the Association of Chief Human Resource Officers (ACHRO), among others.
- At Your Desk, SPRING 20/21
- Virtul, Winter/Spring 2021
Alerts & Articles
- American Rescue Plan Act May Permit Public Education Employers to Claim Tax Credits for SB 95 Paid COVID Leave In 202104.15.2021
- New Guidance From SBA Regarding Approval for a Transfer of Ownership or Sale of Assets of a PPP Borrower10.08.2020
- Passage of Paycheck Protection Program Flexibility Act of 2020 Brings Significant Changes to the Paycheck Protection Program06.04.2020
- SBA Provides Long-Awaited Guidance Regarding the Paycheck Protection Program Loan and Liquidity Requirement05.13.2020
- New Guidance Issued by SBA/IRS Changes the Landscape on Paycheck Protection Program Eligibility Requirements04.30.2020
- New Stimulus Bill Provides Additional Funding for Paycheck Protection Program and EIDL SBA Loan Programs04.24.2020
- California Announces Deferral of Sales & Use Tax up to $50,000 for Businesses with Less than $5 million in Taxable Sales04.03.2020
- CARES Act Extends $2T in Spending and Tax Breaks Aimed at Bolstering U.S. Economy Amid COVID-19 Pandemic03.27.2020
- Internal Revenue Service Takes Additional Action to Assist Taxpayers Financially Impacted by COVID-1903.26.2020
- COVID-19 RELIEF: Employment Tax Credit is Now Available for Businesses Subject to Mandated Paid Leave Under the Family First CoronaVirus Response Act03.25.2020
- Regularly Updated
- This article was published by the National Club Association in the winter 2018 issue of the Club Director, 01.12.2018
Ms. Arellano recently published an article for the National Club Association's, NCA Connect, "Independent Contractor or Employee? New Standards for How the IRS Determines Worker Classifications".
Ms. Arellano is also a frequent contributor to the firm’s publications, including:
- Tips For Surviving An EDD Audit (Part 3 – Top 5 Tips for Navigating Post-Audit Options)
- Tips For Surviving An EDD Audit (Part 2 – Top 5 Tips for Interacting with Auditor and Minimizing Assessment)
- Tips For Surviving An EDD Audit (Part 1 – Top 5 Tips for Managing Your Business Prior to an Audit)
- Advantages and Disadvantages of an LLC for Contractors
- IRS Expands Availability of the Voluntary Worker Reclassification Program
- IRS Expands Ability For 403(B) Plan Sponsors To Correct Deficiencies In Their 403(B) Plans
- Is the IRS’ Voluntary Worker Reclassification Program Right for Your Business?
- Guidance On Political Activities For Nonprofit Organizations
- Tax-Exempt Organizations Beware IRS Has Revised The Form 990… Again
- Could a Small or Disadvantaged/Women Owned Business Enterprise Certification Be the Boost Your Company Needs? (Tips on Getting Certified on Your First Submission)
- Community College Auxiliary Organizations, Educational Agency JPAs Now Subject to EERA
- Is Your Nonprofit In Danger of Losing Its Tax Exempt Status?
- New COBRA Subsidy Notice is Out: Where’s the Guidance?
- Congress Passes COBRA Subsidy Affecting Laid-Off Workers and Employers
- Partial Delay of New Requirements for 403(b) Plans: Should We Re-Think What We Are Doing?
- Business Law Journal, 03.19.2020
- Business Law Journal, 02.28.2020
- Business Law Journal, 02.26.2020
- California Unemployment Insurance Appeals Board Confirms That Interpreters and Translators Are Independent ContractorsBusiness Law Journal, 08.14.2019
- Labor & Employment Law Blog, 03.30.2018
- Business Law Journal, 02.27.2018
- Business Law Journal, 02.27.2018
- IRS Generally Will Not Require a New Exemption Application from 501(c) Organization that Changes Its Form or Place of OrganizationBusiness Law Journal, 02.26.2018
Community & Professional
- Los Angeles County Bar Association, Member
- American Society of Association Executives (ASAE), Member
- California Association of Nonprofits (CAN), Member
- Women's Council of the Building Industry of Southern California, Member