QSub Elections, Explained: How an S Corporation Puts a Subsidiary on Form 8869
IRS Form 8869 folds a wholly owned subsidiary into its S corporation parent return — one federal filing, two legal entities, a five-year bar if it breaks.
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Business Structure
Choose and optimize your business entity for tax and legal advantages
NAICS Codes Explained: How Your 6-Digit Industry Code Decides Your SBA Size Standard
Your NAICS code picks the SBA size standard you are judged against — wrong code, wrong yardstick, lost loans and set-asides.
Good Leaver vs. Bad Leaver: What Happens to Your Founder Equity When You Leave
A bad-leaver exit can claw back vested founder shares at cost. Negotiate narrow cause, good-reason rights, and file IRS Section 83(b) in 30 days.
Single-Trigger vs. Double-Trigger Acceleration: What Happens to Your Vesting When Your Startup Is Acquired
Single-trigger vests your equity at closing; double-trigger also needs a qualifying termination within ~12 months. Know which your grant has.
Dual-Class Stock, Explained: How Founders Keep Control, Why Investors Discount It, and What Sunsets Change
Supervoting shares let founders control a company on a minority stake; investors discount the wedge unless a sunset restores one share, one vote.
PLLC vs. LLC for Licensed Professionals: State Mandates, Ownership Limits, Malpractice Liability, and Tax Elections
Your PLLC shields you from a partner's malpractice, never your own. Which states mandate one, who may own it, and the Form 2553 S election.
E-2 vs. L-1 vs. O-1: Which Visa Fits Your Founder Story, and the Payroll Records Each One Demands
E-2 needs treaty capital at risk, L-1A a year abroad, O-1A three of eight criteria — then every US hire needs an EIN, I-9, and payroll-tax filings.
PLLC vs. Professional Corporation vs. Regular LLC: Choosing the Right Entity When Your State Won't Let Licensed Professionals Form a Plain LLC
Many states bar licensed professionals from forming a plain LLC — you need a PLLC or professional corporation, and neither shields your own malpractice.
Starting a Business? The Federal Tax Checklist the IRS Actually Recommends
The IRS starting-a-business checklist covers structure, EIN, tax year, recordkeeping, and retirement plans — finish all seven before your first quarter closes.
DBA vs. Trademark vs. LLC Name: What Actually Protects Your Business Name
Only a trademark stops copycats: a DBA grants zero exclusive rights, and an LLC name only blocks same-named entities in your state.
Pennsylvania's New Annual Report: The $7 Filing Every LLC, Corporation, and LP Owes Before the 2027 Crackdown
Pennsylvania LLCs faced a September 30 annual report deadline; corps June 30, LPs December 31. A missed 2027 report triggers dissolution six months later.
Colorado's HB26-1088: How the New Fraudulent-Filing Law Protects Your Business Name
Colorado HB26-1088 voids unpaid filings, bans fraudulent registered agents, and fast-tracks scam-entity dissolution — effective August 12, 2026.