Marijuana Laws 101 [incl. 1 Ethics hour]


CLE credits earned: 2 GENERAL / 1 ETHICS (or 2 LAW & LEGAL / 1 ETHICS for WA state)

Attorneys will learn about the interplay between state legal cannabis, the current status of federal cannabis law and enforcement priorities. The course will also outline the problems caused by federal prohibition. Additionally, attorneys will learn about state and federal tax issues and discuss best practices in tax planning for cannabis businesses. Finally, attorneys will receive a full hour of ethics training which will include discussion of ethical issues facing attorneys practicing in the cannabis space.

Key topics to be discussed:

•   Federal cannabis law
•   Issues between federal prohibition and state legal cannabis
•   Basic outline of tax issues facing cannabis businesses
•   Tax planning strategies
•   Ethics of cannabis legal practice

Date / Time: February 25, 2020

•   2:00 pm – 5:10 pm Eastern
•   1:00 pm – 4:10 pm Central
•   12:00 pm – 3:10 pm Mountain
•   11:00 am – 2:10 pm Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

Select your state to see if this class is approved for CLE credit.

Choose the format you want.


Original Broadcast Date: October 29, 2019

Jeffrey S. Gard, Esq. has, for the last two decades, litigated hundreds of cases, many through trial, in both state and federal courts. He also successfully litigated and argued cases before the Colorado Court of Appeals and the Colorado Supreme Court.

Jeff was one of the pioneers in the field of marijuana law and worked with the Colorado legislature to pass the statutes that govern the Colorado marijuana industry. Since the passage of Amendment 64, which legalized adult possession and cultivation of marijuana in Colorado, Jeff has been working with federal, state, and local officials in developing regulations for the retail marijuana industry and was appointed by the state to participate in the rule-making progress. He now shares his knowledge and experience with other attorneys and has taught numerous legal seminars in the topic of marijuana business and law. Jeff co-authored a book on Marijuana Law titled “Medicolegal Aspects of Marijuana: Colorado Edition,” published March 2015. Jeff’s firm, Gard Law Firm, was voted the Best Law Firm in Boulder numerous times. Jeff has also been named a Colorado Top Lawyer in the field of Marijuana Law by 5280 Magazine.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

    Automatic MCLE Approvals

All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AR, CA, CT, FL, HI, ME, MO, MT, ND, NH, NM, NJ, NY, WV, and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)

    Live Video Broadcasts

Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, SC, and LA —these states require in-person attendance to qualify for “Live” CLE credit.

    “Live” Re-Broadcasts

“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, SC, and LA]

Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

Section I. How Legalized Marijuana is Treated Under Federal Law
a) The Controlled Substance Act and Legalized Marijuana
b) Federal Preemption of State Laws
c) Marijuana Research and Federal Policy
d) Current Federal Marijuana Legislation

Section II. New 2019 Marijuana Business Tax Planning and Accounting Dangers, Strategies and Tips
a) State and Local Taxation Update – Where are we Currently at?
b) The Tax Cuts and Jobs Act’s Impact on Marijuana Businesses
c) Using IRS Section 280E to Your Client’s Advantage
d) The Latest “Cost Accounting” Challenges for Marijuana Businesses
e) Cash-Based Business Tax Strategies You Need to Know
f) How to Steer Clear of Accounting Issues Unique to the Marijuana Industry
g) Establishing Sound Internal Controls over Cash and Inventory
h) Reporting Duties (and Difficulties)
i) Lending to Marijuana Businesses in 2019: Top Challenges
j) Record Keeping Requirements and Hidden Dangers

Section III. Ethical Considerations
a) Current State Ethics Opinions
b) Conflicts of Interest
c) Advising on Criminal or Fraudulent Conduct
d) Personal Activities and Professional Misconduct