#business-structure
Business Structure
Choose and optimize your business entity for tax and legal advantages
Florida's Series LLC Law Takes Effect July 1, 2026: A Small Business Guide to Protected Series, Liability Shields, and Per-Series Bookkeeping
Florida's Senate Bill 316 authorizes protected series LLCs starting July 1, 2026 — one parent LLC can house multiple legally segregated series. This guide explains formation and naming, what keeps the liability shield intact, how the IRS treats each series as a separate taxpayer, and the per-series bookkeeping that makes the structure hold up.
FinCEN's BOI Exemption Isn't Law Yet: What H.R. 425 Would Lock In for Your LLC
FinCEN's March 2025 interim final rule exempts domestic LLCs and corporations from BOI reporting, but the relief lives in regulation; H.R. 425 would codify it in statute—this guide explains who is exempt today, who still must file (foreign reporting companies), and the bookkeeping to keep while Congress decides.
OBBBA's $400 Minimum QBI Deduction: How Very Small Businesses With Under $2,000 in Profit Beat the 20% Rate in 2026
For tax years starting in 2026, OBBBA makes the 20% qualified business income deduction permanent, widens the married-joint phase-in range to $394,600–$544,600, and adds a $400 minimum for taxpayers with more than $1,000 of QBI — so a $1,500 profit yields $400 instead of $300.
Donor-Advised Fund vs. Private Foundation: A Business Owner's Guide to Giving Appreciated Stock
A DAF deducts appreciated closely held stock at fair market value up to 30% of AGI; a private foundation caps the same gift at cost basis and 20%, plus a 5% payout and 1.39% excise tax. Here is how business owners choose between them.
Should Your Small Business Become a Certified B Corp in 2026? The New Standards, Real Costs, and What It Takes to Pass
Since March 11, 2026, B Corp certification no longer works on a single 80-point score — applicants must clear foundation requirements plus independently verified thresholds in all seven impact topics, with no offsetting between them. Covers what changed, the tiered fees ($1,000 to $25,000+ annually, roughly $2,000–$2,100 for a $1M–$5M company), the 40–80 hours of evidence-gathering a small business should budget, and how to structure your chart of accounts so verification is an afternoon rather than a forensic project.
Women-Owned Small Business Certification, Explained: The 51% Test, Annual Attestation, and Set-Asides Worth Billions
WOSB certification requires unconditional, direct 51% ownership and genuine control by women who are U.S. citizens, and must now come from SBA or an approved third-party certifier — it unlocks set-aside competition in 733 industries and sole-source awards up to $6.5 million.
The Silent Guest in Every Client Call: The Legal and Privacy Risks Small Businesses Must Weigh Before Turning On an AI Notetaker
AI notetakers can violate two-party consent laws, waive privilege, and create discoverable records. Learn the consent, notice, and data-handling controls small businesses need before the next meeting.
California's Delete Act Deletion Deadline Arrives August 1, 2026: What Data Brokers and Small Businesses Must Do About DROP
The Delete Act's DROP platform went live Jan 1, 2026; brokers must process centralized deletion requests starting Aug 1, 2026 every 45 days, with 90-day determinations and 2028 audits. Learn the obligations.
E-Verify Is Expanding Fast in 2026: What Florida's Proposed Universal Mandate and Indiana's New FAIRNESS Act Mean for Small Employers
Florida's HB 197 would expand E-Verify from 25+ to every private employer; Indiana's FAIRNESS Act covers every employer July 1, 2026 with $10K fines. Learn who must enroll and the day-one compliance steps.
This FDD Season Brings "Even More Scrutiny": What the 2026 Franchise Disclosure Document Updates Mean for Franchisors
Franchise attorneys say 2026 FDD renewal brings heightened state scrutiny on costs, fees, and Item 19. Learn the junk-fee ban, Virginia and California broker rules, and the renewal season workflow.
Four States Cut Corporate Income Tax Rates for 2026: What Georgia, Nebraska, North Carolina and Pennsylvania Changes Mean for Where You Incorporate
Georgia, Nebraska, NC and Pennsylvania all cut corporate rates Jan 1 2026 — from NC's 2% flat to PA's 7.49%. What the cuts mean for entity choice and nexus.
New Jersey's Final ABC Test Rule Takes Effect October 1, 2026: What the Codified Three-Prong Test Means for Independent Contractor Classification
NJDOL adopted final ABC test regulations May 5, 2026, effective Oct 1, 2026. Learn the codified A-B-C prongs, what the final rule scaled back, and the reclassification workflow.