The Business Organization section of FindLaw's Corporate Counsel Center provides information on matters such as Joint Ventures, Liability for Acts of Dissolved Corporations, and more. Click on the articles below to learn about limited liability companies that give you the tax advantages of a partnership with the liability protection of a corporation. Or browse the section on how S corporations can provide significant tax advantages over C corporations in the right circumstances. Find more about these and other subjects under Corporate Governance.
Business Organization
Corporate Governance
Business Organization Articles
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Why Should Your Company Establish an Effective Corporate Compliance Program?
In recent years, both federal and state government have increased enforcement activities as they relate to corporate conduct. Tough new civil and criminal penalties have been enacted to deal with corporate wrongdoing. This article explains why your company should establish an effective corporate compliance program.
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New Jersey Supreme Court Rules On Marketability Discounts in Valuation Cases
In two unanimous decisions handed down this summer, the New Jersey Supreme Court guaranteed that uncertainty would continue to reign over the process of valuing minority interests in closely held corporations. Read on to learn more about the New Jersey Supreme Court's take on marketability discounts in valuation cases.
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The Rise of Mergers and Acquisitions in the Energy Sector: What to Expect and How to Be Prepared for Potential Litigation Issues
The trend toward mergers and acquisitions in the energy sector is accompanied by an increased risk of post-transaction litigation. Here is an article to help you learn what to expect and how to be prepared for potential litigation issues.
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New California Reporting Requirement for Qualified Small Business Stock
As most of you are aware, stock issued after August 10, 1993, by a Qualified Small Business (a "QSB") may be eligible for special treatment which reduces the effective regular federal income tax rate on the gain from a sale of Qualified Small Business Stock. Read this article to learn more.
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California Conforms to the Federal Check-the-Box Regulations (Mostly), and to the S Corporation Rules . . . Single-Member LLC
Over the past year there have been significant changes to the federal income tax treatment of partnerships and limited liability companies ("LLCs"), and to S corporations. Recently, California enacted changes to its tax laws to conform to these changes. Read on to learn more.
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Fee In Lieu of Taxes and Special Source Revenue Bonds/Credits in South Carolina: 2000
This article outlines basic parameters of the Fee in Lieu of Taxes ("FILOT") and Special Source Revenue Bond programs in South Carolina. Each of these has the net effect of reducing the burden of property taxes for qualifying businesses.
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New Philadelphia Realty Transfer Tax Ordinance Closes Perceived Loopholes
On December 9, 1999, Mayor Rendell signed an ordinance amending Philadelphia's realty transfer tax. The most important new provision is designed to shut down the perceived loophole for "89/11" transactions. Learn more about the realty transfer tax and any updates.
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Making Use of Nova Scotia Unlimited Companies
The Nova Scotia unlimited company is the only Canadian entity treated as a corporationfor Canadian tax purposes but also eligible to be “disregarded” for tax purposes in the United States. This article discusses how any adviser to US companies can use of a Nova Scotia unlimited company to their advantage.
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Selected Affordable Housing Lending Issues
There are a number of federal, state and local government programs which provide funding for affordable housing. The common characteristics of the financing provided by these governmental programs are included in this article.
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Massachusetts Business Organizations: Choosing Your Business Structure
From a single musician with his own record label to a multinational conglomerate with thousands of employees, all businesses must choose an organizational structure whose complexity and form meet the company's needs. Choosing the appropriate business model for you company takes some consideration.