Anyone who has submitted a business filing to the California Secretary of State’s office know that a serious problem exists. At present, the Secretary of State has 122,000 documents waiting to be filed. The delays are simply...more
If you are thinking about getting into the restaurant business there are a multitude of issues that you need to consider. One of the most important is taxes. By this I mean, doing the appropriate advanced planning and also...more
In This Issue: - General Legislative - Sequestration - Agriculture & Food - Budget and Appropriations - Cybersecurity - Education - Energy - Financial Services - Health Care - International,...more
Beginning February 19, 2013, the Michigan Department of State will begin issuing driver's licenses and state identification cards to Deferred Action for Childhood Arrivals (DACA) recipients. The change is based on an United...more
As I discussed in this earlier post, “transacting intrastate business” is not the same as “doing business” in this state. Foreign corporations and limited liability companies must register with the Secretary of State if they...more
It has come to our attention that numerous Rhode Island corporate clients have received by mail, solicitation letters from a company indicating that it could assist in the corporation’s compliance with Rhode Island General...more
For more than an hour on January 8, Delaware Secretary of State Jeffrey Bullock and an attorney administering the new program, Geoffrey Sawyer, took questions from Sara Lima and Michael Wynne of Reed Smith’s State Tax Group....more
In This Issue: - DOMESTIC POLICY MATTERS - Congress is in recess this week. The House returns on Monday, and the Senate returns January 21st. Debt Ceiling, Budget & the Economy. The President’s Fiscal Year...more
Nevada’s legislature meets in regular session every other year for 12o consecutive calendar days. Nev. Const. Art. II, § 4 and NRS 218A.078. Although the 77th session does not start until February 4, legislators are already...more
Investors and businesses that are seeking to raise capital should be aware of North Carolina’s Qualified Business Tax Credit Program, which provides significant tax benefits to North Carolina taxpayers in connection with...more
1. What is a trademark? A trademark is a brand name for a product. It can be a word, phrase, logo, design, or virtually anything that is used to identify the source of the product and distinguish it from competitors’...more
Under the Administrative Procedure Act, the Office of Administrative Law is responsible for the review of regulations promulgated by over 200 state agencies. In 2011, reportedly 103 different agencies proposed 467 new rules....more
The California Secretary of State has given notice of the following changes to business entity filings...more
In notorious defiance of the California Constitution, the legislature in 2002 established the Victims of Corporate Fraud Compensation Fund. See Victims of Corporate Fraud. The purpose of the fund is to provide ”restitution to...more
When you form a limited liability company or a corporation, your entity becomes a separate legal identity from you. This is what enables the company’s debts and liabilities to be separate from the yours as the owner (limited...more
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