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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Morris Trust Regulations
This advisory briefly discusses the recently issued regulations under section 355(e) of the Internal Revenue Code of 1986, as amended (the "Code") with particular emphasis on the "rebuttal" rules contained therein as they apply to changes in control ...
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New Accounting Rule: Employee Stock Purchase Plans
It is not uncommon for employers that sponsor employee stock purchase plans under Internal Revenue Code section 423 (ESPPs) to run out of shares during an offering period ( a "Share Shortfall"). Typically, employers will increase the number of plan ...
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New Delaware Corporate Law Amendments In Effect
The Delaware General Assembly recently passed several amendments to Title 8 of the Delaware General Corporate Law ("DGCL"), which became effective on July 1, 1999. The amendments affect the following Sections of Title 8: to the DGCL include: (i ...
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New Employee Benefits Laws Create Opportunities for Charities
New tax rules allow individuals to make charitable bequests of their interests in IRAs or qualified retirement plans without adverse tax consequences. The rules create a powerful tool for individuals seeking to realize charitable goals and for ...
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New Lead Paint Rules Now in Effect
In late 1996, new federal lead paint disclosure regulations went into effect. The regulations require many persons who sell or lease residential real estate to provide information to buyers and tenants regarding the potential dangers of lead paint ...
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New Legal Form of Business Offers Many Advantages
IF YOU'RE STARTING a business, or buying one, or perhaps expanding one, then you'll want to consider what type of business organization is best for you. You'll probably want something that protects you from personal liability, is easy to administer ...
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New Requirements For Corporate Audit Committees: Securities and Exchange Commission Rules
In order to increase levels of reliability and credibility in the reporting of financial statements and to promote improved disclosure regarding the functioning of corporate audit committees, the Securities and Exchange Commission (the "SEC") has ...
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New SEC Rules Regarding Audit Committees
As most of you probably are already aware, the SEC as well as the NYSE, AMEX and NASDAQ have recently adopted new rules governing Audit Committees of the Boards of Directors of publicly traded companies, effective January 31, 2000. We know that the ...
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New Treasury Regulations Protect Qualified Plans From Invalid Rollovers
In the modern workplace, it is almost expected that employees will work for several different employers during their careers. With a highly mobile workforce comes the likelihood that as workers move to a new company they will bring with them ...
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New York High Court Addresses Shareholder’s Right to Challenge Transaction Without First Voting “No”
On February 17, 2000, in Pinnacle Consultants, Ltd. v. Leucadia National Corp. 94 N.Y.2d 426, 706 N.Y.S.2d 46 (N.Y. Feb 17, 2000), the New York Court of Appeals, in a unanimous decision by Chief Judge Judith S. Kaye, put an end to a five-year long ...
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