Business Organization
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.
Corporate Governance
Business Organization Articles
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Employers May Make Deferral Contributions for Non-electing 401(k) Plan Participants
In Revenue Ruling 2000-8, the IRS recently issued guidance on "negative" 401(k) plan elections. In the ruling, the IRS reiterated its earlier position set forth in Revenue Ruling 98-30 that where a profit sharing/401(k) plan provides that a fixed ...
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Ensuring Corporate Compliance: A Guide for Directors
(c)2001 National Association of Corporation Directors. Reprinted with Permission. Director's Monthly is a publication of the National Association of Corporate Directors, Washington, D.C. Michael L. Goldblatt is Associate General Counsel, Tidewater ...
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Equity Investment During Construction of Affordable Housing Projects
Until a few years ago, it was common for the investor in an affordable housing project, i.e. the purchaser of the tax credits, to make its first equity contribution at the time construction of the project was at or near completion. In recent years ...
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ERISA & Pensions: Court Clarifies the Reach of ERISA
In a ease greeted with enthusiasm by the insurance industry, the U.S. Circuit Court for the Third Circuit Court of Appeals clarified the reach of the federal Employee Retirement Income Security Act (“ERISA”) in its recent decision in Leckey v ...
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Estate Planning for Same-Sex Partners in Illinois
Article provided by Ciesla and Ciesla, PC. Please visit our Web site. For gay and lesbian couples, there are a number of variables that must be taken into account in the estate planning process. Illinois law does not allow for same-sex unions, nor ...
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Estate Planning: What is it?
The goal of the estate planning attorney is to consider and to minimize each area of taxation to which the client may be susceptible; namely, income taxes, gift taxes, estate taxes, and generation-skipping transfer taxes. In short, to disinherit the ...
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Estates & Trusts Are You Really Protected?
John D. Pocket was a successful real estate developer in New Jersey. He had accumulated a sizable portfolio of real estate and securities investments. John always sought the advice of his attorney and CPA with respect to his business and personal ...
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Ethics for the Life Science Company: Old Traditions Meet the Brave New World
In these post-Enron times, ethics – especially corporate ethics – has become a buzzword in the business community. Ethical inquiries into what is "right" for a business and what is "good" are no longer simple academic exercises. Instead, as ...
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Evil Is in the Eye of the Beholder
With my column due today (actually, past due, with apologies to my editor), I was to have written the second part of last month's column discussing business succession planning. With apologies to my readers, I would instead like to circle back to a ...
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Excerpt from Limited Liability Companies and Limited Liability Partnerships
This book is about the limited liability company (LLC) and the limited liability partnership (LLP). The LLC is a new state law entity that provides the benefits of limited liability for its members and, if its owners desire it, pass-through tax ...
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