Branch vs. Subsidiary: Choosing the Right Structure for Overseas Expansion
US branches pass foreign losses to your return but expose the parent to liability; subsidiaries ring-fence risk but trigger CFC rules.
#business-structure
Business Structure
Choose and optimize your business entity for tax and legal advantages
Delaware's SB 21 Is Now Settled Law: What Narrowed Shareholder Inspection Rights Mean for Your Funded Startup
Delaware's high court upheld SB 21: shareholder inspections now cover only formal records — minutes, board materials, financials. What founders must do.
LLC Administratively Dissolved? Reinstatement, Back Fees, and Your Liability Shield
Most states let a dissolved LLC reinstate by filing missed reports and paying back fees, but the gap can expose owners personally and free up your name.
Charging Orders Explained: What a Creditor Can Actually Take From Your LLC
A charging order diverts your LLC distributions to a personal creditor — but can't force payouts or seize company assets. Solo owners get less protection.
Law Firm MSO vs. ABS: Two Ways to Take Outside Investment, and Why Illinois Just Drew a Line
An MSO lets investors own a law firm's back office; an ABS lets them own the firm. Illinois HB 5487 now curbs both for contingency-fee practices.
Paraguay's IRE Simple Regime: How to Cap Your Business Tax at 3% in 2026
Paraguay's IRE Simple taxes sole proprietors at 3% of gross up to G. 2 billion; if your margin is under 30%, the 10% actual-profit option costs less.
The LLC Annual Report Deadline Every State Hides Differently: A 50-State Compliance Calendar for 2026
States set LLC annual reports on a fixed date, your anniversary month, or a two-year cycle — miss one and Florida alone adds a $400 late fee before dissolution.
Loan-Out Corporations for Actors and Performers: How Getting Paid Through Your Own Company Works
A loan-out corporation restores the business-expense deductions the IRS permanently denies W-2 performers — at $3,000 to $6,000 a year to run.
Loan or Capital Contribution? How to Document Shareholder Advances So the IRS Respects the Debt
Shareholder advances survive IRS scrutiny on behavior, not labels: a written note at or above the AFR, unsubordinated terms, and payments you actually make.
North Carolina's Corporate Tax Is Going to Zero. Your S-Corp Was Never Paying It.
North Carolina's corporate rate hits 0% in 2030, but S corporations never paid it — and the state imposes no built-in gains tax. Here's what actually changes.
Moving Your LLC to Another State: Redomestication vs. Foreign Qualification
Three ways to move an LLC across state lines — domestication keeps your EIN, contracts, and tax elections when both states allow it; foreign qualification suits businesses staying active in both states; dissolve-and-reform means a new EIN and a new S election — plus a 7-item tax and paperwork checklist for the transition year.
Married and Running the Business Together? How the Qualified Joint Venture Election Splits Your Tax Filing in Two
A married couple co-owning an unincorporated business is taxed as a partnership by default, but the qualified joint venture election lets each spouse file a separate Schedule C and Schedule SE instead — no Form 1065, and both spouses earn Social Security credits. Both spouses must materially participate, and businesses held in an LLC or corporation cannot use it.