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ADVERTISING By: Tamara B. Pow, Esq. If an LLC has two or more members, it is treated as a partnership for tax purposes unless it elects to be treated as a corporation. However, an LLC with only one member cannot be a partnership, so...
By: Serge Filatov, Esq. Standby letters of credit are irrevocable agreements for the payment of money. They function like guarantees of obligations and are usually provided by a bank for the benefit of a beneficiary. Standby letters of credit are governed by Article 5...
By: Tamara B. Pow, Esq. The purchase and sale agreement (the “PSA”) is the central document for the sale of commercial real property and one of the most important. The terms of the agreement are negotiated between buyer and seller often after a letter...
By: Tamara B. Pow, Esq. A California limited liability company (LLC) is formed by filing Articles of Organization (also known as Form LLC-1) with the California Secretary of State. A foreign business entity files a similar form (Form LLC-5) to register to do business...
By: Tamara B. Pow, Esq. Whether or not you form an LLC (limited liability company), insurance is always the first line of defense. Although an LLC may protect your personal assets from liabilities of the business (subject to some exceptions – see my earlier...
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