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Corporate Transparency Act (CTA) Ruled Unconstitutional

National Small Bus. United v. Yellen, No. 5:22-cv-1448-LCB (N.D. Ala. Mar. 1, 2024) On Friday, March 1, 2024, in National Small Bus. United v. Yellen, Judge Liles C. Burke of the United States District Court for the Northern District of Alabama ruled via memorandum...

Leftist Attack on Youth Gun Training Fails

Last week the Ninth Circuit denied en banc hearing in Junior Sports Magazines, Inc. v. Bonta, saving youth gun training from destruction by a leftist attack on gun culture. While there has not yet been a decision on the merits of the case, denial of en banc let stand...

Economic and Legal Considerations for Short-Term Rental Businesses

Platforms such as Airbnb and VRBO have disrupted an industry once dominated by hotels and resorts, allowing individuals to open their homes and residential properties to travelers. The boom in short-term rentals has created new opportunities for investors who want to...

Understanding Your Business Liabilities and Assets

Assets, liabilities, and equity are accounting terms that every small business owner should be familiar with. They are included on a business’s balance sheet, providing a snapshot of financial health. A balance sheet shows a company’s assets and liabilities at a given...

Business Licenses and Permits to Start Your Business

Small business owners are no strangers to government regulations. There are many requirements that businesses must be aware of and comply with, including business license and permit rules. Most businesses must obtain licenses or permits, so it is important for each...

Changing Your Business’ Legal Structure

Over time, your business can undergo significant changes. What may have started as a humble, one-person operation can grow into a more complex company, with multiple owners, employees, an evolving mission statement, and increasing risks. As the scope and goals of your...

What Is Due Diligence When Buying a Business?

Due diligence is the process of obtaining and verifying information about a company or person in preparation for a business transaction, such as an acquisition, merger, or potential new business partner. Generally, due diligence provides information about the company...

The Annual Meeting: What Every Corporation (and Many Limited Liability Companies) Should Know

All registered corporations are required by law to hold an annual meeting. Limited liability companies (LLCs), although not subject to the same statutory requirement, may hold regular meetings in accordance with their governing documents. What Is the Purpose of a...

Gifts That Keep Giving: Tax Considerations for Business Gift-Giving

As the holiday season approaches, gift-giving is on the minds of many business owners. But there are reasons why a business owner may want to give gifts to workers and clients throughout the year and not just during the holidays. Whether to recognize a job well done,...

Revamping Your Business Model

Good business ideas have a simple elegance that can spur entrepreneurs to ask themselves, Why didn’t I think of that? Or maybe they did have a good idea but lacked the foresight to turn it into an effective business model. Inspiration alone is not enough to succeed in...