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With the launches of Disney+ and Apple TV+ this month, along with the expected introduction in 2020 of HBO Max, the subscription video-on-demand service from WarnerMedia, and the to-be-named ad-supported service from Comcast/NBC Universal, the programming playing field of Netflix, Prime Video (Amazon), CBS AllAccess,...

A question that we're asked all the time is to explain the difference between "authorized shares" and "issued shares" or "shares outstanding".  Clients are often confused about why they have 10,000,000 shares authorized for issuance but we only issue them 2,000,000 shares upon incorporation.  They...

There is a real difference for employment and self-employment tax purposes between being a partner and being the employee of a partnership (references to a partnership include a limited liability company or a limited partnership).  Partners are liable for making their own payments of self-employment...