Sole Proprietorship

News & Analysis as of

Rethinking Choice of Entity — Section 1202 Stock

We tax advisors spend plenty of time assessing whether a particular business is better suited operating as a flowthrough entity or as a tax-paying “C corporation.” Flow-through entities generally include sole...more

IRS Regulations Provide That Certain Employees of Partnerships Now Have Self-Employment Status for Employee Benefit and Tax...

In Depth - The IRS and US Department of Treasury have issued final and temporary regulations which address benefit and self-employment tax issues regarding partners in a partnership which is the sole owner of a second,...more

Amendments to the General Law of Commercial Companies

Creation of the Simplified Shares Corporation (Sociedad por Acciones Simplificada or "SSC") - On February 9, 2016, the Mexican Congress approved amendments (the "Reform") to the General Law of Mexican Companies (Ley...more

Hot Topics: Worker Classification Issues

Worker classification issues are popping up in the news a lot again. This is because the National Labor Relations Board (NLRB) is taking a more aggressive view on joint-employer standards under the National Labor Relations...more

Locke Lord QuickStudy: Choice of Entity Considerations

Starting a business can be a daunting but rewarding challenge. One of the key decisions at the early stages of a new business is how to structure your business – i.e., what legal entity to form in order to carry on your...more

What Form Should Your Law Practice Take?

When starting your own law practice in California, one of your first decisions is what business form to use—should your practice be a sole proprietorship, a partnership, or a corporation? Don’t underestimate the importance of...more

Can You Have A Partnership Of One And Why The Answer Matters To Joint Ventures

Companies can come in all different shapes and sizes. They can be traditional C corporations, limited liability companies, general partnerships, limited partnerships, S corporations, joint ventures (“JVs”) or various...more

State & Local Tax Newsletter: TN Edition

The Tennessee Department of Revenue has issued Notice 13-06 to clarify the tax treatment of single-member limited liability companies (SMLLCs) owned by entities checking the box to be treated as corporations for federal tax...more

What is DBA Filing?

A DBA name or doing business as name is a fictitious business name that is different from your personal name. When you create a business, your company’s name defaults to the name of the person or organization who owns it. To...more

Report From Counsel: Insights and Developments in the Law - Fall 2013

In this Issue: - Limited Liability Companies — The Best of All Worlds? - Employees Are Responsible for Beneficiary Designations - Protect Your Plastic - HOA Can Regulate Common Area -...more

What Types of Insurance Should I Have For My Business?

Branching off from our discussion of whether you need an entity for your business, one related issue that’s important to keep in mind is what types and amounts of insurance you should obtain and maintain with respect to your...more

Do I Need An Entity For My Business?

(*Note: this discussion presupposes a basic understanding of limited liability entities and alternatives, which have been discussed before and which we will discuss more in the future.) Many people starting a business...more

Starting a Business? Start the Right Business.

After many years of working for other people, you’ve decided to strike out on your own and start a small business in your home town. You have the financial means and some initial ideas to get things going, but you are unsure...more

Which Entity Should I Form For My Business Enterprise?

Whether starting a business or operating an existing enterprise, business people should consider the legal form of their business and the need to protect their personal assets from business liabilities, while also considering...more

Some Federal, State, & Employment, Tax Considerations When Deciding on A Business Entity (LLC, Corporation or Sole Proprietorship)

The amount of taxes that you have to pay is one of the key reasons that individuals select one business entity type over another. The term “tax” though is a bit too general for a business as “tax” could refer to federal tax,...more

Deciding on a Business Entity? Here Is A New Business Entity Selection Summary Reference Chart

As a Certified Public Accountant (C.P.A.) and Attorney, I have had my share of questions from clients regarding which type of entity a person should set up if they want to start a business. Moreover, as this is a complicated...more

California Sole Proprietorships C-Corporations, S-Corporations, and Limited Liability Companies (LLCs) - Things to Consider When...

Things to Consider Before you Start Business Operations as a Sole Proprietorship, C Corporation, S Corporation, or LLC - How do you start business on the right track? Selecting the right type of business entity is an...more

Doing Business in Canada: Forms of Business Organization in Canada

Canadian business laws are well developed. Several different types of business structures are available in Canada. Each features unique advantages and disadvantages. Business Corporations - The corporation is the...more

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