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Category Archives: Business Law

Liquidating an S Corporation

By Older Lundy Alvarez & Koch |

This article discusses the tax consequences of liquidating an S Corporation that owns certain assets and describes three plans of liquidation. Pursuant to §1361(a)(1) of the Internal Revenue Code (“IRC”), an S Corporation is a small business corporation created through an IRS tax election and is governed by Subchapter S of the IRC, unless… Read More »

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Most Important Things to Know if Your Business Partner is Getting a Divorce

By Jennifer Murphy |

The Company (and its financial records) will likely be involved in your business partner’s divorce proceedings. It does not matter how much of the Company your business partner owns, whether a minority or majority interest, the value of his or her interest in the Company will be part of your partner’s financial disclosure in… Read More »

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Two fundamental mistakes people and businesses make in hiring a commercial attorney

By Older Lundy Alvarez & Koch |

There are two fundamental mistakes people and businesses make in hiring a commercial attorney: 1. They assume that any attorney can handle a business matter. Just because a lawyer did a good job defending your nephew’s DUI does not mean he or she will do a good job on a commercial matter. 2. The… Read More »

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