Florida Small Business Practice

Florida Small Business Practice

by The Florida Bar Continuing Legal Education

NOOK Book(eBook)

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Florida Small Business Practice provides a broad understanding and explanation of the laws concerning the creation, purchase, maintenance and sale of various business entities for the small business client.

Highlights of the new Tenth Edition include:

  • Updated case law, statutes, rules, and regulations.
  • Updated Checklists, Tables, and Forms
  • Hot Topics:
    • The Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, 131 Stat. 2054, and its impact on the taxation of different business entities.
    • Discussion of Congress’s revamping of the process for auditing partnerships under the Bipartisan Budget Act of 2015, 26 U.S.C. §§6221 et seq., to permit the IRS, beginning in 2018, to recoup taxes from the partnership itself rather than from the partners individually.
    • Discussion of recent changes to estate and gift taxes under IRC § 2010 as it relates to family limited partnership planning.
    • Repeal of the technical termination of partnerships under IRC § 708(b) beginning in 2018.
    • Amendment of IRC § 172 as it relates to net operating losses of “C” corporations.
    • SEC’s adoption of amendments to Rule 504, effective January 20, 2017, regarding increases in the aggregate amount of securities that may be offered and sold, and the disqualification of certain “bad actors” from participation in Rule 504.
    • Copy right law and the Florida Supreme Court’s decision in Flo & Eddie, Inc. v. Sirius XM Radio, Inc., 229 So. 3d 305 (Fla. 2017), a case of first impression, answering the question of whether Florida common law recognizes the exclusive right of public performance in pre-1972 sound recordings.

Product Details

ISBN-13: 9781522158479
Publisher: LexisNexis
Publication date: 08/31/2018
Sold by: Barnes & Noble
Format: NOOK Book
File size: 2 MB

Table of Contents

Chapter 1  Selection Of Proper Business Entity Gregory C. Yadley, Christina C. Nethero, and Jon P. Skelton
Chapter 2  Creating The Business Entity — A Checklist Brad K. Saunders
Chapter 3  Federal Income Taxation Of The Business Entity Christopher J. Denicolo
Chapter 4  Corporations Randall O. Reder
Chapter 5  General And Limited Liability Partnerships Robert B. Macaulay
Chapter 6  Limited Partnerships Peter A. Rivellini
Chapter 7  Family Limited Partnership Planning Judith S. Lambert
Chapter 8  Limited Liability Companies Kenneth J. Crotty
Chapter 9  Professional Service Corporations And Professional Limited Liability Companies Judith S. Lambert
Chapter 10  Sale And Purchase Of Business David Steinfeld
Chapter 11  Subchapter "S" Corporations Judith S. Lambert
Chapter 12  Basic Securities Regulations Gregory C. Yadley and Tyler H. Gordon
Chapter 13  Florida Franchise Law David A. Beyer and Lindsay E. Morgan
Chapter 14  Licensing And Other Regulatory Requirements Todd M. Kurland
Chapter 15  The Fair Labor Standards Act And Other Wage And Hour Laws Edmund J. McKenna
Chapter 16  E-Commerce Randall O. Reder
Chapter 17  Overview Of Bankruptcy L. William Porter III

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