DO YOU PLAN TO INCLUDE A NON-U.S. INVESTOR IN YOUR BUSINESS? (PART 1)
Do you plan to include a non-U.S. Investor in your Business? If so, you need to plan ahead. In today’s global economy, it is not uncommon for a U.S. partnership or LLC to include a non-U.S. investor....
View ArticleDO YOU PLAN TO INCLUDE A NON-U.S. INVESTOR IN YOUR BUSINESS? (PART II)
In Part 1, we reviewed the tax structures available to many U.S. businesses (C-corporation, S-corporation, or Partnerships) faced with answering the question, “do you plan to include a Non-U.S....
View ArticleCONTRACT? WHAT CONTRACT? I DID NOT SIGN ANYTHING!
Everyone knows that signing a contract involves a pen and paper, right? Wrong! Anyone who likes music downloads has doubtless seen the annoying text box containing Apple’s terms and conditions. Like a...
View ArticleTo Make Good Choices for the Future, We Must First Accept the Present
For some reason the aphorism “don’t throw good money after bad” reminds me of an oil wildcatter drilling a test well. After all, oil drilling involves creating a hole in the ground—something I...
View ArticleLLC vs. S-Corporation: Eeny, Meeny, Miny, Moe
Please find my article, LLC vs. S-Corporation: Eeny, Meeny, Miny, Moe, at the October, 2015 “Business Law” Edition of Contra Costa County Bar Association. Online Article located at...
View ArticleCalifornia’s Single Sales Factor & International Business
In 2012, California adopted the “single sales factor” to determine how much of a taxpayer’s business income should be subject to California tax. This is determined by multiplying the taxpayer’s total...
View ArticleFranchise Tax Board Telephone Fraud
I am under the gun with a rush project when my office phone rings. “Hello” I distractedly say as I continue to peruse the document glaring back at me from the bright computer screen. “This is Karen,...
View ArticleOuch!!! There is a Shark at my Pool Party!!!
Startups and other business ventures involve forming new business relationships—sometimes several at a time. In some ways, a business venture is like a pool party. Your business is the swimming pool,...
View Article“My key employee wants equity. What should I do”?
The question of employee equity comes up regularly in small business environments. Employees may believe that having a “stake” in the business will validate their importance, enhance their sense of...
View ArticlePhantom Shares
In part I of this blog, regarding employee equity, I discussed how giving key employee’s equity in your start up business can make a lot of sense–to off set lower salaries, create buy-in and create...
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