Friday, May 21, 2010

Advising Small Businesses 2010 Updates

These chapters have been revised for 2010 --
  • Chapter 17: Private Placements and Limited Offerings of Securities ... exemptions from registration that may be available for private placements or limited offerings of securities.
  • Chapter 24: Operating in Other States: ... new and revised sections on change in the state of the organization, qualified foreign entities, due process and the commerce clause as it pertains to state taxation of nonresident business.
  • Chapter 34: Patents ... new and revised sections on judicial exceptions to statutory classes, limitations on remedies - notice and marking, limitations of patent rights discussing patent exhaustion and ownership assignments and licensing.
  • Chapter 46: Structuring the Business Sale: Tax issues ... discusses the tax consequences of bootstrap sales, the manner in which the sales price for a business is paid, the tax treatment of business acquisition costs the taxation of earnings on any funds escrowed in connection with a business sale

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