Warren Kean

Warren Kean

K&L Gates LLP

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Recently Reenacted North Carolina Limited Liability Company Act Goes Into Effect on January 1

On January 1, 2014, North Carolina’s new limited liability company act (Session Law, 2013-157, signed by the Governor on June 19, 2013, the “New NC LLC Act”) goes into effect, raising the following questions...more

7/12/2013 - Choice of Entity Corporate Governance LLC Operating Agreements Signatures

Exclusion from Tax for Stock Issued by Qualified Small Business Corporations

On November 3, 2010 and January 18, 2011, we issued client alerts discussing the opportunities provided by the Section 1202 exclusion from tax on gain realized on the sale of certain stock issued by a “qualified small...more

2/4/2013 - American Taxpayer Relief Act Capital Gains Gain Exclusion Qualified Small Business Stock Small Business Startups

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