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Adopt Your Operating Agreement

#9 in my 27 Point Checklist for corporate and LLC formalities ask if you have adopted the operating agreement (or bylaws in a corporation) that should have been written up first thing when you decided to start a business. #10 asks whether you understand what is covered […]

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Hold Regular Meetings

#6 in Lee’s formalities checklist asks “Are you holding your annual meetings?” #7 asks “Have you given proper notice (and kept copies) of the Meeting of the Managers?” #8 follows up with “Have you kept proper and adequate minutes for the annual Meeting of the Managers?” Whether […]

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Issuing Membership Certificates

#4 in Lee’s formalities checklist asks “Have you issued Membership Interest Certificates?” #5 asks “Do you have a ledger of your Membership Interest Certificates?” When you form a corporation or an LLC for your business, part of the process is to establish ownership of the company.  Some […]

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Articles of Organization

Any business venture should have a business structure, whether it is a corporation or an LLC.  A structure helps in the organization of the business venture, asset protection of the business owners, and tax planning.  Regardless of the structure chosen, there are a number of formalities that […]

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Limited Liability

This is the fourth and final article on the corporate elements you choose from when setting up an LLC.  The four are centralized management, continuity of life, transferability, and limited liability.  Here we will be talking about the most important of these, limited liability. Limited liability is […]

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Transferability

This is the third article in a series about the four elements (limited liability, continuity of life, centralized management, and transferability) that you can choose from in setting up an LLC. When you set up an LLC, you can theoretically only choose two of the four. Transferability refers […]

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Continuity of Life

This article is the second in a series that talks about the four elements required in order to legally have a corporation.  Only two of them can be chosen for an LLC.  These four are limited liability (the corporate shield), centralized management, transferability, and continuity of life.  Here […]

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Centralized Management

Centralized management is one of the four possible elements required to form a corporation. In an LLC, however, only two of the four elements can be used. Basically, you can think of an LLC as a flawed corporation, because it should have only two of the four […]

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Ramifications to Insurance When Property is Deeded to a Business

Property is moved into a company by simply deeding the property from the owner to the company. You should always use a warranty deed when moving property to a company, but that’s another story. What happens to the property and casualty insurance when property is moved into […]

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Capitalization vs Repair Expense

You may have heard that it is better for rental property expenses to be classified as a repair rather than an improvement. This is because repairs are deductible in the year their cost was incurred, while improvements must be prorated over the life of the asset. Often […]

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