The final entity we will discuss is the S-corporation.

The final entity we will explore is the corporation. Today we will look closely at C-corporations and we will discuss the S-corp in detail another day.

We continue our tour of entities with the limited liability company (LLC).

Fortune Magazine this week issued its list of best metro areas in which to launch a business. Durham is 15th on that list for midsized areas.

The perils of DIY drafting. Remember the classic Monty Python skit? Eric Praline (John Cleese) walks into the Post Office to get a fish license for his pet halibut (also named Eric) and gets into an argument with the man behind the counter (Eric Idle). Here is an excerpt*: Praline (pulling out his “cat license” [...]

All applicants for naturalization must now take the new naturalization test, regardless of when the applicant filed their Form N-400, Application for Naturalization. According to United States Citizenship and Immigration Services (USCIS), the redesigned naturalization test is intended to ensure that citizenship applicants have uniform, consistent testing experiences nationwide and that the civics portion can effectively assess whether applicants have a meaningful understanding of U.S. government and history.