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A LEGAL PERSPECTIVE ON  STARTING A NEW BUSINESS Mark Stoneman
FUNDING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CHOICE OF ENTITY ,[object Object],[object Object],[object Object]
PASS THROUGH TAXATION: EXAMPLE Revenues Expenses Net Income Corporate Tax Income Distributed Individual Tax  1 Net Distribution C Corporation 1,000 900 100 (35) 65 (9.75) 55.25  S Corporation 1,000 900 100 - 100 (33) 67  1 Assumes C corporation dividends are taxed at 15% and S  corporation shareholder is taxed at 33%.  Ignores state taxes.
PASS THROUGH ENTITIES ,[object Object],[object Object],[object Object]
C CORPORATION ,[object Object],[object Object]
CHOICE OF NAME ,[object Object],[object Object]
OTHER IP ISSUES ,[object Object],[object Object],[object Object],[object Object]
CAPITAL STRUCTURE ,[object Object],[object Object],[object Object],[object Object]
OTHER EARLY LEGAL AGREEMENTS ,[object Object],[object Object],[object Object],[object Object]
POSITIONING FOR AN EXIT ,[object Object],[object Object],[object Object],[object Object]
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Legal Issues For Business Start Up

  • 1. A LEGAL PERSPECTIVE ON STARTING A NEW BUSINESS Mark Stoneman
  • 2.
  • 3.
  • 4. PASS THROUGH TAXATION: EXAMPLE Revenues Expenses Net Income Corporate Tax Income Distributed Individual Tax 1 Net Distribution C Corporation 1,000 900 100 (35) 65 (9.75) 55.25 S Corporation 1,000 900 100 - 100 (33) 67 1 Assumes C corporation dividends are taxed at 15% and S corporation shareholder is taxed at 33%. Ignores state taxes.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12. Q & A