Business Tax Issues

LLCs Taxed as S Corps New business owners often do not realize that they have options about how their business will be taxed. IRS regulations have default rules, but those regulations also allow businesses to "check-the-box," which means that business owners can file elections with the IRS to be taxed by...

Securities Laws and Small Businesses Small businesses may offer ownership to outside investors--namely, investors who will not play any management role in the company. When faced with this situation, the offering or sale of such ownership interests will put the business in the position of offering or selling "securities," which is...

Small Business Financing Small business owners have a wealth of financing options available to them, ranging from personal capitalization of the business to a variety of third party small business financing options, whether by way of loans or sale of securities. This article will review some of these forms of financing,...

83 B Election The "83 B election" is one of those small tasks that startups (especially closely held companies) need to think about, but which is often also easily forgotten or ignored. The failure to take advantage of the election can be costly: a large tax bill for a shareholder years...