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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Disclosure Requirements for Plans Subject to Erisa and Sec Rules
This summary discusses how to comply with ERISA and SEC disclosure requirements for a 401(k) plan that includes an option to invest employee contributions in employer securities and that is registered on SEC Form S-8. ERISA requires initial and ...
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Joint Ventures – Key Questions for Successful Management and Operations
Successful management and operation of a joint venture (JV) is a difficult achievement that requires a substantial amount of planning, and often long and candid debate between the parties, and it is important for the attorneys involved in the ...
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The Family Limited Partnership
Many legal experts call the family limited partnership the most effective took for lawsuit and asset protection. Some even call, it a fortress you build around your wealth. It is also a highly effective strategy for achieving these estate-planning ...
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Some Thoughts On Unrestricted Subsidiaries: Are Bondholders At Risk?
Most indentures permit an issuer to designate certain of its subsidiaries as "Unrestricted Subsidiaries" which leaves those entities outside of the credit to which bondholders look. This Unrestricted Subsidiary designation permits an issuer to operate that subsidiary free of the indenture limitations.
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Why Establish a Private Foundation?
You are conducting an estate planning meeting. The clients' estate exceeds $2,500,000, which includes a tax qualified plan or IRA rollover of $500,000. The clients currently contribute to charity and want to continue their charitable giving after ...
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Designing and Implementing a Section 423 ESPP
This outline summarizes the principal features of employee stock purchase plans that are designed to qualify under Section 423 of the Internal Revenue Code ("ESPPs") and highlights some of the practical considerations involved in putting an ESPP ...
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Zaibatsu and “Keiretsu” – Understanding Japanese Enterprise Groups
This is a combined series of three articles that discusses the origins of the Japanese corporate complexes and groups that have characterized Japan's modern economy. These articles originally appeared in three separate editions of The KWR ...
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The Rights of Limited Partners and Members to Obtain Information Concerning Delaware Limited Partnerships and Delaware Limited Liability Companies
Copyright© 1998 Martin I. Lubaroff All rights reserved. Under §17-305 of the Delaware Revised Uniform Limited Partnership Act, 6 Del. C.§17-101, et seq. (the "Act"), a limited partner of a Delaware limited partnership has a statutory right to ...
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Sarbanes-Oxley Update: SEC Adopts Final Rules Regarding Auditor Independence
On January 22, 2003, as required by the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission adopted final rules regarding auditor independence. (See SEC Release No. 33-8183, available at http://www.sec.gov/rules/final/33-8183.htm ...
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IRS Approves Mandatory 401(k) Contributions, if Appropriate Notice is Provided to Plan Participants
The IRS recently ruled that a 401(k) plan may require mandatory 401(k) contributions to be withheld from eligible employees. compensation, if the employer gives appropriate notice to its employees and the employees have an opportunity to "elect out ...
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