LLC’s and Self-Employment Tax Update
Many small businesses are choosing to operate as limited liability companies.
The Irrevocable Life Insurance Trust
An irrevocable life insurance trust, or ILIT, is a trust that a person creates to exclude insurance proceeds from that person
CRS Attorney Inducted as a Fellow into the AAML
Cohne, Rappaport & Segal is proud to announce that Dena C. Sarandos has been inducted as a Fellow into the American Academy of Matrimonial Lawyers (AAML).
Limited Liability Companies and the Qualified Income Offset
Limited liability companies (“LLC’s”) are now the most popular legal entities choice for most small businesses. They are formed in every state for business operations, estate planning, asset protection, property ownership, asset management, and for many other purposes.
Is Our Promissory Note A Security?
Most small businesses need capital in order to (i) start operations, (ii) keep operating until the business generates positive cash flow, (iii) expand operations, (iv) buy new equipment, or (v) buy out a departing owner. The capital needed by a business may be provided in the form of equity (an ownership interest in the business) or in the form of debt (a loan). The equity or debt provided to a business may come from (i) the owners, (ii) friends and family, (iii) banks or other lending institutions, or (iv) unaffiliated investors who either make loans to the business or acquire an ownership interest in the business.
Donor Advised Funds
Many small business owners and other individuals are active supporters of a wide variety of charities including religious organizations, educational institutions including universities and colleges, organizations relating to the arts and many others.
Exchange Traded Funds (ETFs) Investing
In the last decade, the breadth of ETF offerings has increased exponentially. ETF offerings now include hard to access asset classes such as Master Limited Partnerships, leveraged vehicles which provide double (or triple) the exposure to popular market indices and access to tightly defined industry subsectors.
LCC and Self-Employment Tax Update
Many small businesses are choosing to operate as limited liability companies. LLC's may, in fact, be the most popular type of business entity for small businesses compared to general partnerships, limited partnerships and corporations. Under federal tax law, an LLC can be taxed as:
Limited Liability Companies and the Qualified Income Offset
Limited liability companies (“LLC’s”) are now the most popular legal entities choice for most small businesses. They are formed in every state for business operations, estate planning, asset protection, property ownership, asset management, and for many other purposes. LLC’s are formed by sole proprietors, by families, by investment groups and by business operators There are two basic documents needed for the formation of an LLC, the Articles of Organization (or Certificate of Organization) and the Operating Agreement.
Cohne, Rappaport & Segal Attorneys Named "Super Lawyers" in 2011
Cohne, Rappaport & Segal is proud to announce that Jeffrey L. Silvestrini and Dena C. Sarandos have been named as 2011 Super Lawyers.
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