Limited Liability Company (LLC)

A limited liability company (LLC) is a business structure that combines the pass-through taxation of a partnership with the limited liability of a corporation.

Becoming a Director in an Indian Company Blog Post

Here are a few things that an investor should keep in mind when considering whether to become a director of an Indian company. Appointment Process The appointment process of becoming…

Limited Liability Companies (LLC): The Basics Blog Post

For a general overview of the different types of business entities, see my other article Choosing the Correct Business Entity: The Basics. For a quick reference, see also the chart in our article Comparison…

Maximizing QSBS for Entrepreneurs Blog Post

Most entrepreneurs creating high-growth startups in the US form their companies without giving much thought to maximizing their potential tax benefits at the time of sale.

Choosing the Correct Business Entity: The Basics Blog Post

This article briefly introduces each of the principal business forms in the United States, namely corporations, partnerships, LLCs and sole proprietorships. More detailed considerations and strategies in making an appropriate…

How to Choose Your Corporate Name Blog Post

You’ve done it.  After brainstorming for hours, furiously using Google to search for synonyms or words that rhyme, and running names by friends and family, you’ve finally found the perfect...

Comparison of C Corp, S Corp and LLC Entity Types Blog Post

The following chart lists some principal considerations in selecting the form of business entity and applies them to the C corporation, S corporation and limited liability company (“LLC”) entity forms….

The Direct Listing Craze Blog Post

Since 2019, we have witnessed the rise of the Direct Listing. Though they are not exactly new structures, following the heavily-publicized Direct Listings of tech giants Spotify and Slack, they…

Pass-Through Taxation

Pass-through (or “flow thru”) taxation exists when owners of applicable types of business entities pay taxes on the business profits in their personal tax return forms.

Net Operating Loss (NOL)

Net operating loss (NOL) is a loss taken in a period where a company’s allowable tax deductions are greater than its taxable income, resulting in a negative taxable income.

M&A: Understanding Heads of Terms Blog Post

  A serious buyer for your company is likely to present you with heads of terms (also known as a letter of intent, memoranda of understanding or term sheet) covering…