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LLC Maintenance

Questionable Deductions

reThis article is written by Ben Rucker, a former special IRS auditor.  The video, of course, is of Lee Phillips. #21 on Lee’s formalities checklist is “Do you have a resolution documenting the business purposes for any questionable deductions?” Large, Unusual, or Questionable deductions (LUQs) on your […]

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Documenting Transactions

#20 on my formalities checklist is: “Have you documented all major transactions of the company business with resolutions, notes, contracts, etc.?”  This is a logical followup to #14, discussed in Give Managers Their Power. You need to resolve to keep your corporate shield in place!  Big companies […]

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Minimize IRS Audit Pain

This article is written by Ben Rucker, a former special IRS auditor.  The video, of course, is of Lee Phillips. Item #16 on Lee’s formalities checklist allows you to minimize the pain of an IRS audit: “Are you sure that your tax returns, books of account, and […]

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Commingling

#15 in my formalities checklist is one of the most important: “Have you kept separate books and bank accounts for the company and yourself, making sure at all times never to commingle any funds?” Commingling problems occur when business funds are mingled with personal funds and vice […]

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Give Managers Their Power

Item #14 on my formalities checklist asks, “Have you made the appropriate resolutions of the Managers to authorize and document all major company acts?” In your LLC or corporation, the company’s ruling body (managers in an LLC or directors and officers in a corporation) needs to formally […]

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Doing Business in Multiple States

#13 on my formalities checklist asks whether your LLC is legally doing business in other states. If you have an LLC or corporation that is formed in one state and is doing business in another state or owns property in another state, the LLC or corporation has […]

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Tell the IRS How to Tax You

This post was written by Ben Rucker, Tax Specialist.  The video, of course, is of Lee Phillips. #11 in Lee’s formalities checklist asks if you have secured your Federal Tax ID number. #12 asks if you have made the proper tax election. The form of business you […]

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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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