Education
Mark J Kohler
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Helping you with your small business, taxes, and all things finance
Mat Sorensen
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Taking control of your retirement
Articles
Real Estate Investor Escapes Criminal Charges: Legal Factors When Raising Money from Others with Promissory Notes
Thousands of real estate deals/projects involve the use of promissory notes as a way to raise money to fund the project. If you are raising capital for a real estate project using promissory notes and you assume incorrectly that securities laws do not apply to your...
Just "Having" an S-Corp May Not be Enough
Just “having” an S-Corporation may not be enough. It's important you make sure to reap the tax and legal benefits of your S-Corp if you're going to set one up. If you routinely read articles in this space or have heard any of our attorneys speak around the country,...
Who's Liable- The Landlord or the Tenant?
We have many clients that own residential rental and commercial properties and lawsuits involving landlords continue to happen throughout the country, and will continue so long as someone is willing to 'rent a room' and someone is likely not to pay or damage...
Which State's Law Applies in a Lawsuit?
We frequently hear from clients who have been told by others that they should incorporate in Nevada (or other states outside of their home state) in order to take advantage of their favorable laws. We have seen many individuals persuaded into incorporating in a...
What Is a “Holding Company” and When Could It Make Sense to Have One?
We have lots of clients who come to us after dealing with promoters and would-be practitioners who have recommended elaborate (and usually expensive) entity structures for their businesses. This “up-sell” approach tends to happen whether the business sells...
Court Rules Against California Franchise Tax Board on Overreaching Franchise Tax
On January 12, 2017, an appeals court in California ruled, in a closely watched case of Swart Enterprises, Inc. v. Franchise Tax Board (Appeals Case F070922), that a non-resident of CA was not “doing business in California” and therefore not liable for California...
“Piercing the Veil" – Are you Appropriately Maintaining your LLC or Corporation?
Our law firm takes the position that an entity (such as an LLC or corporation, etc.), if properly maintained and used, can serve an important function in terms of liability protection, in addition to other forms of risk management such as insurance. This may be a...
5 New Year’s Resolutions to Make Your Business Great (or Great Again)
The dawn of a new year is traditionally a time for self-reflection on what we need to do to improve our lives. Many of us focus on goals to make ourselves better physically, mentally, spiritually, and yes – even financially. For those of you who own a small...
Estate Planning After a Spouse's Death
It's hard to consider the grief and sorrow that comes when a spouse passes. However, the year following the death of a spouse is an important one for the surviving spouse as there are number estate planning considerations and decisions to be made. This article is...
The Law of Christmas Light Displays according to the Hon. Clark W. Griswold
According to a 2011 survey, Americans spend in excess of $6 billion per year on Christmas decorations – and there’s no truth to the rumor that more than half of that number was spent by Clark Griswold for his annual Christmas light extravaganza. What is true is that...



