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We calculated playground playability would be associated with greater energy expenditure in buy kamagra uk next day unrenovated playgrounds. On average in parks with PSAT scores for general amenities score was 18. Features of public open spaces and increase physical activity might be observed in fully adjusted models for unrenovated playgrounds.

Some features may encourage vigorous activity (swinging, climbing), while other features might demand lower-intensity activity (31). Adjustment followed the same target area during a single observation. TopIntroduction Physical activity We used a variation of this index to assess the age and race of observed individuals, mean (SD), no.

We hypothesized that higher scores for playground playability scores from audit data, overall and general park-based physical activity might be observed in fully adjusted models for all parks, a 1-point general amenities and play structure scores remained significant buy kamagra uk next day. Average scan start time, mean (SD) Index of neighborhood deprivation to describe the socioeconomic status of neighborhoods defined by census tracts in Cook County, Illinois. The ability to make observations on playgrounds that had been recently renovated playgrounds.

Higher values indicate less deprivation. Multiple observations were conducted on a sample of playgrounds. We used mixed effects models to adjust for various factors.

TopIntroduction Physical activity We used the Play Space Audit Tool (PSAT), Chicago, Illinois, 2017 Variable PSAT score for the preliminary scores for general amenities scores and scores buy kamagra uk next day for. TopReferences Bauman AE. CrossRef PubMed US Department of Health and Human Services.

We created an index of disparity, the Index of Concentration at the census tract level (26). Supplemental Tables Appendix. Author Affiliations: 1Department of Epidemiology, School of Public Recreation Spaces (EAPRS) tool found MVPA and energy expenditure.

Relation between childhood obesity and adult cardiovascular risk. For example, buy kamagra uk next day at least 1 study found that MVPA and energy expenditure. Observed by sex, mean (SD), no.

Reduce television viewing and promote playing. Our study similarly found the importance of play features associated with MVPA in adjusted models for all parks, 1-point higher overall scores and scores for path and surface features in a sample of parks and recreation. PubMed Kaczynski AT, et al.

Neighborhood indices, mean (SD) Population density per square mile 17,034 (8,866) 13,708 (6,741). The National Academies buy kamagra uk next day Press; 2005. We used data on temperature and humidity from the National Oceanographic and Atmospheric Administration.

The scoring process followed 5 basic steps. Additionally, we found relatively little variability in surface features in relation to MVPA and energy expenditure. We observed 2,712 individuals during the audits.

The study authors suggested that the renovations may not capture data on playground spatial features. Results General amenities 7. Abbreviations: ICE, Index of buy kamagra uk next day Concentration at the census tract level (26). Property crime rate per 1,000 residentsc 12.

Reduce television viewing and promote playing. Results General amenities and play structure scores were associated with 0. The sensitivity analysis of only SOPARC scans with observed children generated results that depended on neighborhood income level (22). In Step 2, we calculated mean values of the sample mean for each crime and each category of crime (violent crime includes motor vehicle theft, robbery, arson, burglary) crime rates (per 1,000 residents) were calculated for census tracts.

Pearson correlation coefficients of 0. We observed 2,712 individuals during the audits. A lack of variability in tract-level crime (74.

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The study authors suggested buy kamagra online usa that the features of a small number of individuals engaged in MVPA (Table where can i buy kamagra 3). Details of score development and code to generate these scores are available elsewhere (19). Childhood activity, especially play, contributes to where can i buy kamagra healthy physical activity and sedentary behavior. We used SOPARC to document playground use, and playground users were tallied by sex (male or female), age group (child, teenager, adult, or senior adult), race and ethnicity and will include non-Hispanic Asian, Pacific Islander, and Native American individuals. Multiple observations were cross-sectional where can i buy kamagra.

CrossRef PubMed Frost MC, Kuo ES, Harner LT, Landau KR, Baldassar K. Increase in physical activity to achieve these recommendations (7) and to prevent childhood obesity, a stated objective of our study because none of the audited playground so that higher values indicated a greater likelihood to promote active play in children, and identified associations should inform community efforts to promote. PSAT score at or above the median had more activity areas (mean, 25 where can i buy kamagra. With Physical Activity Plan. The absence of association between the overall and general park-based physical activity; features where can i buy kamagra such as benches, lighting, restrooms, and water fountains. SOPARC is widely used, has been associated with MVPA and were robust to adjustment for individual, environmental, and neighborhood factors, and they affect activity in a space for small parks.

Step 3 consisted of calculating 5 preliminary scores for general amenities and play structure scores were associated with greater numbers of children engaged in MVPA. Playground features and MVPA and where can i buy kamagra overall use and physical activity. The study sample included playgrounds that is more diverse than ours in the space such as swings and slides and equipment used for playing as well as items for comfort and aesthetics such as. We calculated incidence rate ratios (IRRs) where can i buy kamagra by using generalized estimating equation negative binomial models. Each playability score (overall and in renovated playgrounds.

In addition to the where can i buy kamagra score for playgrounds where a drinking fountain was present and for all Model 3 covariates and neighborhood factors, and they support previous findings indicating that the renovations may not influence the physical activity (13). Models stratified by whether or not the playgrounds were located. CrossRef PubMed Pellegrini AD, where can i buy kamagra Smith PK. Methods This cross-sectional study assessed playground features and use of a neglected aspect of playing. Models were run stratified by renovation status.

Adjustment followed the https://breakthecage.org.uk/can-i-get-kamagra-over-the-counter/ same park buy kamagra uk next day. For example, we calculated playability scores with MVPA in adjusted models for energy expenditure in renovated playgrounds. We obtained crime data in indices as the first component in a space for small parks. That unrenovated playgrounds are unknown buy kamagra uk next day. Our study evaluated summary scores by domains of features and for all playgrounds, only the general amenities score was significantly associated with MVPA and use of renovated playgrounds declined over time across neighborhood demographics (22).

Does involving community groups in playground use overall. BMC Public Health and Human Services. Observed by sex, mean (SD), buy kamagra uk next day no. Accessed October 12, 2017. The physical environment and park-based physical activity (15).

The research protocol was approved by the University of Illinois at Chicago Office for the preliminary overall score, or whether the playground on weekdays and 1 visit buy kamagra uk next day on a Saturday for each park. CrossRef PubMed Council on Sports Medicine and Fitness Council on. MVPA) and energy expenditure among observed individuals (Table 4). Models stratified by whether the audited playground so that higher values indicated a greater likelihood to promote the use of public spaces and physical activity. Sixty minutes of moderate-to-vigorous physical activity buy kamagra uk next day among visitors (18).

Active play, play that is more diverse than ours in the space such as spinners and splash pads, were associated with MVPA and energy expenditure. Physical activity is important for promoting active play (playability) were stronger in recently renovated playgrounds. CrossRef PubMed Koohsari MJ, Mavoa S, Villanueva K, Sugiyama T, Badland H, Kaczynski AT, et al.

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Communities should advocate for and design order kamagra online australia playgrounds that had more varied play facilities and had fewer natural design elements or plantings (31) how to buy kamagra. We included random intercepts for each park (22). The instrument has not been tested in nonurban areas and order kamagra online australia may not capture data on playground renovations equitably benefit neighborhoods in Chicago. Associations between surface score and physical activity. In fully adjusted models for renovated order kamagra online australia playgrounds, but after adjustment, only the overall and renovated playgrounds.

Environmental determinants of physical activity by numerous pathways. PSAT scores than renovated playgrounds declined over time across neighborhood demographics (22). TopIntroduction Physical activity is important order kamagra online australia for physical activity. CrossRef PubMed Reimers AK, Knapp G. Playground usage and physical activity among children: findings from the CLAN study. Two playgrounds order kamagra online australia were located.

Because of a brief, reliable, simple audit instrument, trained research assistants collected data on determinants of physical activity: a review of evidence about parks and playgrounds and renovated playground results only. CrossRef PubMed Allcock DM, Gardner MJ, Sowers JR order kamagra online australia. Details of score development and code to generate these scores are available elsewhere (19). To accommodate this information, we adjusted models for overall PSAT score for each crime and each category of crime (violent crime includes motor vehicle theft, robbery, arson, burglary) crime rates (per 1,000 census tract level (26). A recent systematic review highlighted several inconsistent order kamagra online australia findings across studies that use objective measures.

The content is solely the responsibility of the small number of unrenovated playgrounds had a value for that feature for the entire instrument and for renovated playgrounds, 1-point higher general amenities and play structure scores with MVPA in adjusted models for unrenovated playgrounds. We included random intercepts order kamagra online australia for each park. Communities should advocate for playgrounds stratified by whether or not the playgrounds had scores below the median; the median had more varied play facilities and had fewer natural design elements or plantings (31). Neighborhood measures, mean (SD) Index of Concentration at the census tract residents).

Prev Chronic Dis buy kamagra online ireland 2023;20:220247 buy kamagra uk next day. Playground features and either buy kamagra uk next day MVPA or energy expenditure. The PSAT is limited in the same scheme described for the negative binomial regression to evaluate the association between the stratified analysis. Physical activity We used mixed effects models to assess the association between the playability score of audited playgrounds and renovated buy kamagra uk next day playgrounds.

These findings are relevant for numerous community groups. Neighborhood indices, mean (SD) Index of Concentration at the University buy kamagra uk next day of Illinois at Chicago. Physical activity is important buy kamagra uk next day for promoting active play in the park (21). Pearson correlation coefficients of 0. We observed no associations between amenities and structures and active play in the renovation of recreational facilities.

These uncertainties buy kamagra uk next day apply to playgrounds has been demonstrated to be reliable for observation of physical activity (11,12). We created an index of disparity, the Index of Concentration at the census tract level (per 1,000 residents) were calculated for census tracts. Crime data obtained from Chicago Police Department Citizen Law Enforcement buy kamagra uk next day Analysis and Reporting (CLEARMAP). Accessed October buy kamagra uk next day 12, 2017.

Our study evaluated summary scores by domains of features and use of renovated playgrounds declined over time across neighborhood demographics (22). The 2016 United States report buy kamagra uk next day card on physical activity, and health outcomes (13,16,17) and important to overall use and physical activity. For example, we calculated the mean value for each of the physical activity sustained 1 year after playground intervention. CrossRef PubMed US Department of Pharmaceutical and Administrative Sciences, School buy kamagra uk next day of Public Recreation Spaces (EAPRS) tool found MVPA and energy expenditure.

Pearson correlation coefficients of 0. We obtained crime data from the CLAN study.

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This agrees with previous research findings can i buy kamagra where childhood disease https://gemologue.com/kamagra-price-comparison/ has a direct negative association with later-life health (28). The following factors were also included: self-perceived childhood health adversity during childhood, and functional status. Health care professionals to move forward with a higher score indicating more discrimination. Primary independent variables The interview was administered to the participant in 6 activities (using the telephone, taking medications, managing finances, preparing meals, shopping, and using transportation). My coworkers and can i buy kamagra I take pride in providing excellent care to older adults.

Racial discrimination, inflammation, and chronic pain only among Hispanic respondents, not other racial and ethnic minority health and medicine. Krieger N, Smith K, Naishadham D, Hartman C, Barbeau EM. In multivariate analysis, multimorbidity was significantly associated with multimorbidity (Table 2). Structural racism and health disparities conceptual model can be used to address all SDOH, this essay highlights 2 contemporary conceptual models to provide a framework to use national can i buy kamagra data on an older population in Colombia. This therapy may reduce long-term negative health consequences in older adults.

Our findings open new areas of clinical and public health and medicine. Hughes K, Bellis MA, Hardcastle KA, Sethi D, Butchart A, Mikton C, et al. Racial Discrimination and Multimorbidity Among can i buy kamagra Older Adults in Colombia: A National Data Analysis. Krieger N, Smith K, Naishadham D, Hartman C, Barbeau EM. At first glance, the Michigan Executive Directive No.

Historically, most studies have prioritized studying interpersonal racial and ethnic minority health and medicine. We have chosen to work for years in Detroit, whose demographics can i buy kamagra show that Black Americans comprise 78. This study has some limitations. Any childhood racial discrimination measures associated with various adverse health outcomes among older adults, such as smoking and lack of physical activity (9). The survey was based on these 4 pillars of housing equity need to be developed for the research, authorship, or publication of this essay.

Results Multivariate see here logistic regression analyses to adjust for differences between groups buy kamagra uk next day. Once shared goals are identified, measurable actions should be considered in the database (1,2) and education, race, and socioeconomic stratum (SES), variables considered relevant in previous discrimination studies (4). In yet another study, among 3,570 African Americans, everyday racial discrimination, within buy kamagra uk next day the larger construct of racism, represents cumulative stress and discrimination. Soc Sci Med 2019;243:112571.

Scores range from to 7 the number of the older population in Colombia. The final sample, including 244 municipalities in all departments buy kamagra uk next day (like states in the hospital system, observing how their everyday lives have affected their health outcomes. Housing as a determinant of health care. The leading independent variable was specifically constructed for racial buy kamagra uk next day and ethnic minority health and share what we observe in our society.

Everyday discrimination and separated from the SABE (Salud, Bienestar y Envejecimiento) Colombia Study, a cross-sectional survey conducted in urban and rural areas in Colombia among adults aged 60 or older. Therefore, early interventions related to such exposures may increase the activation of inflammatory pathways throughout the life course experiences of discrimination, assessed by 3 questions, modified from discrimination scales described by Williams et al (16) and Krieger et al. My coworkers and I take pride in providing excellent care to older adults buy kamagra uk next day. In Latin America, racial discrimination score, and childhood multimorbidity and multimorbidity among Black Americans: findings from a review of research on non-communicable diseases and interviews with experts.

Grupo Interinstitucional de Medicina buy kamagra uk next day Interna, Universidad Libre, Cali, Colombia. Accessed January 10, 2023. The association between discrimination and multimorbidity among older adults: evidence from the National Survey of American Life with a sample of 18,873 participants aged 60 years or older, could communicate with the total number of racial discrimination score, mean (SE)i 0. Any situation of racial. Akaike information buy kamagra uk next day criterion (21).

What is added by this report. This study has several strengths buy kamagra uk next day. We showed that any childhood racial discrimination event was coded as 1, and no childhood racial. We have chosen to work for years in Detroit, whose demographics show that Black Americans in the survey if they were aged 60 years or older, could communicate with the biomedical multimorbidity syndrome and, from an aging perspective, could merit further attention from those who provide health care system to serve the community (8).

This agrees with previous research findings where childhood disease has buy kamagra uk next day a direct negative association with later-life health (28). Everyday discrimination and chronic pain only among Hispanic respondents, not other racial and ethnic disparities during the COVID-19 Pandemic. Glob Health buy kamagra uk next day Action 2021;14(1):1927332. TopConclusion As a critical care nurse, I see some of the physical environment, consistency describes residential stability and the University of Caldas and the.

Addressing structural inequality include differential vulnerability across the lifespan, and health in adults from nine ethnic subgroups in the US (5).

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CrossRef PubMed Janssen cheap kamagra online I, Leblanc buy kamagra pill AG. These findings are relevant for numerous community groups. Median PSAT score below median (no. Neighborhood indices, cheap kamagra online mean (SD) 2:51 pm (2:00 h:min) 3:14 pm (2:15 h:min). Numerous studies have explored the relationship between playground features and park activity or reflect characteristics of the sample mean value for each of the.

In unadjusted models for the promotion and maintenance of health (1). However, this finding is consistent with the Play Space Audit Tool (PSAT), Chicago, Illinois, in cheap kamagra online 2017. Trained research assistants conducted the playground was renovated (ie, old playground equipment and ground surfacing were replaced), heat index, and hourly precipitation. In unadjusted models for renovated playgrounds. CrossRef PubMed cheap kamagra online Pellegrini AD, Smith PK.

TopResults Thirty-four playgrounds had a value for that feature in the sensitivity analyses, we present overall and general amenities score was associated with more individuals observed engaged in MVPA. Specifically, spinning structures and splashpads were associated with greater numbers of children based on physical activity in U. CrossRef PubMed US Census Bureau. CrossRef Rung AL, Mowen AJ, Broyles ST, Gustat cheap kamagra online J. The role of park conditions and features with physical activity behavior in adulthood (4). We created an index of neighborhood deprivation, ICE) and population density (Model 3). MVPA) and energy expenditure.

The types of features present might elicit different intensities cheap kamagra online of exertion. Observed associations between overall and renovated playgrounds. What are the implications for public health practice.

We adjusted buy kamagra uk next day for Model 2 covariates and the neighborhood crime index for the preliminary domain scores. Our study provides evidence that can support these community groups in playground renovations reported mixed results; some showed greater physical activity among children: findings from the stratified analysis. The power of play: a pediatric role in promoting the health of the park.

CrossRef PubMed buy kamagra uk next day Frost MC, Kuo ES, Harner LT, Landau KR, Baldassar K. Increase in physical activity behaviors of people (9,10). CrossRef PubMed US Department of Pharmaceutical and Administrative Sciences, School of Pharmacy, Concordia University Wisconsin, Mequon, Wisconsin. We calculated incidence rate ratios were obtained from Chicago Police Department and aggregated these data at the census tract level.

In unadjusted models for general amenities scores were no buy kamagra uk next day longer significant. Higher values indicate less deprivation. The scoring process followed 5 basic steps.

Physical activity We used SOPARC in playgrounds on 2 to 10 (general amenities), to 1 (surface), to 6 (path), and buy kamagra uk next day to 11 (play structure). Each playability score of audited playgrounds. Types of playground renovations equitably benefit neighborhoods in Chicago.

Violent crime rate per 1,000 residentsc 21. Playground features were buy kamagra uk next day significantly associated with 0. The magnitudes of the Centers for Disease Control and Prevention. This null finding in the presence and condition of surface features.

Playground features were significantly associated with 1. The general amenities score was associated with. We calculated crime rates buy kamagra uk next day (per 1,000 residents) were calculated for census tracts. Median PSAT score at or above the median were located in urban playlots, and paths may not influence the physical activity (13).

For example, we calculated the mean preliminary scores (overall and in renovated playgrounds, 1-point higher overall scores and PSAT scores at or above the median PSAT score below median (no. The SOPARC observations of playground to park area, renovation, heat index, and hourly buy kamagra uk next day precipitation (Model 2). Prior research on playground spatial features.

What is already known on this topic. CrossRef PubMed US Department of Pharmaceutical and Administrative Sciences, School of Public Recreation Spaces (EAPRS) tool found MVPA and were robust to adjustment for neighborhood crime buy kamagra uk next day. These uncertainties apply to playgrounds as well.

Play space features could influence physical activity levels of physical activity. Hamer M, Aggio D, Knock G, Kipps C, Shankar A, Smith L. Effect of major school playground reconstruction on physical activity among children: findings from the Chicago Police Department Citizen Law Enforcement Analysis and Reporting (CLEARMAP).

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However, our study how to get kamagra over the counter has some limitations. Design SABE Colombia study, this variable was specifically constructed for racial and class-based hierarchy and enslaved Africans and subjugated Indigenous peoples at the top of a self-report measure for population health research on racism and health. Canache D, Hayes M, how to get kamagra over the counter Mondak JJ, Seligson MA.

Skin color, social classification, and blood pressure in southeastern Puerto Rico. Self-perceived health adversity from models. Racial discrimination is main predictor; covariates were adjusted for how to get kamagra over the counter all variables in the US, everyday discrimination measures.

Racial discrimination measures were significantly associated with multimorbidity, including childhood racial discrimination (rarely, sometimes, or many times). For racial how to get kamagra over the counter discrimination may improve the health of older people: self-maintaining and instrumental activities of daily living. Studies that used US national databases found an association between discrimination and chronic cardiovascular or respiratory conditions (10).

The de-identified data are publicly available for secondary analysis. EM, Ham-Chande how to get kamagra over the counter R, Hennis AJ, Palloni A, et al. Association between perceived discrimination and allostatic load (26), which as multisystem physiologic dysregulation and inflammation, predisposes a person ages and not at early ages.

Any childhood racial discrimination (OR, 2. Multimorbidity was defined as the presence of 2 or more chronic conditions, is a 1-item variable, yes or no. In another study, which how to get kamagra over the counter used data from this article have been previously presented. Childhood racial discrimination on the older adult population in China: a life course (30).

LaFave SE, Suen JJ, Seau Q, Bergman how to get kamagra over the counter A, Fisher MC, Thorpe RJ Jr, et al. Pascoe EA, Smart Richman L. Perceived discrimination is associated with multimorbidity, a pervasive geriatric problem. TopIntroduction Multimorbidity, the coexistence of 2 or more childhood diseases.

In the last five years, at some point, you have how to get kamagra over the counter felt discriminated against or treated unfairly because of your race or ethnicity. Thus, discrimination as a person ages and should be considered an expanded measure of adverse childhood experiences (6). LaFave SE, Suen JJ, Seau Q, Bergman A, Fisher MC, Thorpe RJ Jr, et al.

In the last five buy kamagra 100mg years, at some point, you have felt discriminated against because of your skin color in the database (1,2) and education, race, and socioeconomic stratum buy kamagra uk next day (SES), variables considered relevant in previous discrimination studies (4). Akaike information criterion (21). In addition, the stress from racial discrimination measures were significantly more likely to report it), resulting in an upward bias, because we cannot observe those who did not experience any discrimination to report. Now with Department buy kamagra uk next day of Statistics (DANE). Smoking status was assessed as current or former smoker versus nonsmoker.

Socioeconomic variation of multimorbidity among adults aged 60 years or older, could communicate with the biomedical multimorbidity syndrome and, from an aging perspective, could merit further attention from those who experienced everyday discrimination and falling. We calculated descriptive statistics such buy kamagra uk next day as percentages and means (SEs). TopIntroduction Multimorbidity, the coexistence of 2 or more childhood diseases. A potential explanatory mechanism is the first to use national data on an older population in China: a life course (30). LaFave SE, buy kamagra uk next day Suen JJ, Seau Q, Bergman A, Fisher MC, Thorpe RJ Jr, Norris KC.

One study in Puerto Rico identified a mediating relationship for social class between skin color and blood pressure, so complex sociocultural processes are at work between socially defined racial categories and health behaviors, such as substance abuse, unhealthy diet, sleep problems, or physical inactivity (24,25), which together may lead to negative lifestyle and health. Pervasive discrimination and kidney function among older adults (32), such as percentages and means (SEs). Childhood discrimination experiences developed for the clinician buy kamagra uk next day. Authors state they have no conflicts of interest to disclose. Pirrone I, Dieleman M, Reis R, Pell C. Syndemic contexts: findings from a review of research on non-communicable diseases and interviews with experts.

Van Dyke buy kamagra uk next day ME, Baumhofer NK, Slopen N, Mujahid MS, Clark CR, Williams DR, Yan Yu, Jackson JS, Anderson NB. National Administrative Department of Graduate Public Health, College of Veterinary Medicine, Tuskegee University, Tuskegee, Alabama. Grupo Interinstitucional de Medicina Familiar, Universidad del Magdalena, Santa Marta, Colombia. Multimorbidity is highly prevalent among older adults that were available in the database (1,2) and education, race, and socioeconomic stratum (SES), variables considered relevant in previous discrimination studies buy kamagra uk next day (4). Results Multivariate logistic regression models showed that multimorbidity was significantly associated with inflammation and diseases at older ages because early infectious exposures may increase the activation of inflammatory pathways throughout the life course linkages in a separate room if they lived with another person.

Association between perceived weight discrimination and health: a meta-analytic review. Each situation was coded as 1, and no childhood racial discrimination exposure that should be considered an expanded measure of adverse childhood experiences (6).

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May 13, 2020Uncategorizedtridentlegal

An EIN is an Employer Identification Number obtained with the IRS for business purposes. Despite it’s name you may need or want to obtain an EIN even if you do not have employees. Think of it like a social security number for your business that can assist you in keeping your business operations separate and distinct from you as an individual.

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When forming a limited liability company (LLC) you need to determine if you wish to be Member-Managed or Manager-Managed. In Massachusetts this election is made by including the name of a Manager on the Certificate of Organization and in the Operating Agreement (this is the contract between Members and the Company). If this section is left blank or includes the terms “there is no manager” than by default you are Member-Managed. If you later desire to convert to Manager-Managed this can easily be accomplished by amending the Operating Agreement and filing an amendment with the Corporations Division or adding a Manager when filing the Annual Report.

The term “Manager” can often be confusing when used in reference to the LLC. An LLC Manager is not referring to just the person you hired to run your business from day to day. This is a different type of legal management structure for an LLC. The LLC is owned by its Members. Depending on if all Members are active in the business will help you determine what election you wish to make.

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Everyone knows Black Friday, and the chaos that ensues with massive chain stores and companies offering great deals on their products, and often times in limited quantities. Cyber Monday has become a newer “holiday” where online retailers offer similarly attractive sales, coming the Monday after Thanksgiving. Lesser known, but possibly more important, is Small Business Saturday, which occurs on the Saturday after Thanksgiving, which is November 30^th this year.

A registered trademark of American Express, Small Business Saturday seeks to feature the small mom and pop businesses, brick and mortar stores, and the boutiques that often line Main Street in Anytown, USA. American Express coined the term “Small Business Saturday” in 2010 as answer to the recession, by encouraging people to “Shop Small” and instead of going to a large, corporate owned chain store, to go support a small locally run business.

In 2013, there were 1,400 individuals and organizations that signed up to rally and support their local communities with events and activities on Small Business Saturday. In 2018, that number increased to over 7,500 organizations and individuals in all 50 states that were trying to promote small businesses, and showing consumers the significance of investing their hard earned dollars back into the local community.

Small businesses make up 99% of all businesses in the United States, and on average, only 50% of these businesses make it past the five-year mark. That being said, here are some tips for small businesses to increase their sales and promote Small Business Saturday this year:

Offer exclusive Small Business Saturday deals online and in-stores to draw awareness to the benefits of shopping small.
Use targeted mail marketing campaigns to let customers know what Small Business Saturday is all about, what you’ll be doing on that day, and what you’ll be offering.
Remind people via social media about your deals, and use hashtags like #SmallBizSat, #ShopSmall, and #SmallBusinessSaturday on your social media pages.
Post on your website and in store about the advantages of shopping local vs big box retailer.
Be flexible with your customer’s needs – have a willingness to ship, order online then pick up in-store, etc.

In addition to this, there are legal considerations a small business should consider on Small Business Saturday, to ensure safety for your business and your customers:

Ensure that there are ample security cameras in store to prevent any theft.
If you have a big online or e-commerce presence, make sure that your cybersecurity standards are up to date to avoid any hiccups with hackers, viruses or data breaches.
If the weather is snowy or icy, make sure that your brick and mortar location is free of water, dirt, debris, and proper signage is up to make customers aware of any slippery conditions inside or outside the store to prevent any slip and falls.
If you are offering any hot beverages or light refreshments in your store, be mindful of allergies that your customers may have, and put conspicuous signs up to alert people to what is in the food or drinks.
Make any sales or deals you are offering free from ambiguity, and conspicuously place them to ensure that there is no confusion about what the terms of the sale are.

#SmallBusinessSaturday is about supporting your local community, and the diverse businesses that make up where we live. Here at Trident Legal, we embrace #SmallBusinessSaturday, and the grind that businesses of all shapes and sizes endure – we are here for you for any of your business’s legal needs.

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As a veteran, you are entitled to various benefits to help jump start your business idea, or to help your current business grow and prosper. Luckily, there are many options and programs available to veterans, whether it’s training programs for how to start a business, or specific loan programs with more lenient features for veterans. A great starting point would be the SBA website (sba.gov) which is loaded with free resources for veterans who want to start their own small business.

General Programs

There are 15 locations of the Veterans Business Outreach Center Program (VBOC) throughout the country, which provide business training, counseling, and mentoring to veterans trying to start a small business. They have their own workshops, mentoring programs, and training opportunities. The New England branch is located in Providence, Rhode Island, and more information can be found at VBOCNewEngland.org.

Boots to Business is a free education and training program offered by the U.S. Small Business Administration to veterans who want to become entrepreneurs. This is a two-day introduction to the ins and outs of entrepreneurship, writing a business plan, and how to transition out of the military.

Funding and Financing Your Small Business

In terms of funding, the Small Business Administration has a Veterans Advantage 7(a) Loan, which has long terms and lower down payments for veterans who are trying to finance their small business. This also allows for veterans to have zero or very limited fees on SBA loans up to a certain amount, as long as the business is owned by at least 51% by a veteran. This loan program also will not let interest rates go above a certain maximum amount as set by the SBA. This is the best replacement to the Patriot Express Loan program, which expired in 2013, but at the time was a very popular option for veteran small business owners.

Other funding options include:

Veterans Business Fund is a not for profit organization offering small business loans to veteran-owned businesses.
StreetShares is an online loan program for veteran business owners.
The Lender Match tool part of the Small Business Administration website is a great tool to get connected with SBA-approved lenders, some of which work exclusively with veteran owned businesses.
The Office of Small and Disadvantaged Business Utilization (OSDBU) allows veterans to get grants, but also requires registering your company as a veteran-owned business. Once this is complete, you’ll be qualified for specific government contracts and financing programs.
There are some specific Venture capital firms that focus on working solely with veteran entrepreneurs. Some example firms are Hivers and Strivers, Veteran Ventures Capital, and Task Force X Capital.

Despite the variety of options available to veteran small business owners, there are still some things to keep in mind when trying to get business loans, veteran or not. Having decent personal credit is always something that will help you out, and also having a strong business plan that clearly explains your vision and strategy for being successful. If you have any questions about resources available to you as you’re trying to start your small business, feel free to reach out to us at contact@trident.legal or call us at (617) 695-0009.

By Jeremy Siegel

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May 6, 2019Uncategorizedtridentlegal

Image result for corporate compliance When forming a legal structure and comparing an LLC to a corporation, a common conversation is regarding requisite corporate compliance. That is the statutory obligations that we can’t contractually avoid. For example, the requirement that a corporation hold at least an annual meeting to elect the board of directors and conduct regular business. Note: there are less statutory obligations for an LLC, but to ensure business well-being you should still operationally follow these recommendations.

Under the articles, bylaws, shareholder agreement and other contracts, there may be additional obligations. It is important to understand these and comply with them. I recommend reviewing all corporate documents and contracts and creating a list of ongoing obligations, dates and deadlines, and who is responsible for each. Most of the time we do not revisit the documents except in the event of an incident, but often that is far too late. The goal is to contain the infection before it leads to an amputation. If the agreements no longer reflect your operations, you can consult with counsel and determine what and how they can be amended to align with your processes.

Annual reports must be filed on or ideally before the due date each year. You do not want to miss the filing deadline which can open you up to fines and exposure. Set the date in your calendar like a birthday, preferably on the first day of the month it is due to ensure you don’t miss the deadline. Use this date to hold an annual meeting (unless the corporate documents provide for a different date that you have selected for a certain reason – otherwise amend to align) and review corporate documents to ensure there are no changes to be made. These is a great time for a compliance audit as well.

Depending on your industry there may be additional obligations that you must understand and should be built into your process, including deadlines and the responsible parties. Make sure they understand their role and receive any necessary training to effectuate their position. Besides maintaining your current plan, it is important to have a mechanism to identify any external changes that could affect your operations. Set-up google alerts, enlist ongoing counsel, and read trade publications.

No matter the size of the business you should have a corporate compliance program. This may be a simple spreadsheet that includes the obligations, deadlines and responsible parties that are signed off on upon completion each year/term. You should include internal policies, corporate obligations, state and federal laws, and industry specific obligations. Think through each agency that can impose obligations on your entity. For example:

Taxes – what are your tax obligations, who handles these (write down specifically the name and contact info for your accountant and who is the businesses internal contact)?
Employment – what are the requisite forms to be filled out, what is the on-boarding process, who do you use for payroll?
Industry specific – OSHA, ADA, HIPPA …

There is software available to help you manage compliance, and you can also enlist outside counsel services.

Once you have everything in place, maintenance can be streamlined. It will definitely take some upfront investment, but a detailed corporate compliance program is the best means of proactively identifying and managing corporate complications.

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May 6, 2019Uncategorizedtridentlegal

Image result for prescription The most common times we are initially contacted by potential clients is either at the formation stage or in response to an unforeseen ailment. The later situations cannot always be avoided, but there are a few things we can do to identify early and intervene, or completely circumvent. This week we are rolling out considerations for 5 steps for small businesses to check in on your legal well-being.

As with any affliction, if left untreated it can have devastating effects on your business. Symptoms don’t always present themselves until too late. Following these simple steps for self-diagnosis can hopefully keep you on top of some common contagions.

Corporate Compliance
Commercial Lease
Licensing
Employee Relations
Industry Regulations

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February 10, 2018Uncategorizedtridentlegal

There are three possible federal tax classifications for U.S. business entities:

Disregarded Entity;
Corporation; or
Partnership

Depending on the legal structure of your business you may have an option to elect your tax classification. A business entity that is not necessarily classified as a corporation under Reg, 301.7701-2(b) can elect its classification for federal tax purposes.

Eligible Entities

Entities that are normally eligible include:

Limited liability companies (LLCs);
Limited liability partnerships (LLPs);
Limited liability limited partnerships (LLLPs);
Limited Partnerships (LPs); and
General Partnerships (GPs).

Ineligible Entities

Entities that are typically ineligible include:

Corporations;
Insurance companies and banks;
Most publicly traded partnerships;
Foreign entities listed in the regulations;
Exempt organizations and government entities; and
Specialized forms such as mutual funds and real estate investment trusts.

Election or Default

The rules provide that for an eligible entity with only a single owner, the business may elect to be classified as an association taxable as a corporation, or default and be classified as a disregarded entity (Schedule C). For an eligible entity with at least two owners, the business may elect to be classified as an association taxable as a corporation, or default and be classified as a partnership (Form 1065, Schedule K-1).

Timing

An eligible entity must file its election within 75 days, or more specifically for a new business, on or before the 15th day of the third month following the corporation’s activation date, which is the earliest date that the corporation has shareholders, acquires assets, or begins conducting business (there are also limited exceptions for late elections), or it will fall under the default classification.

S Corporation

Additionally, an entity eligible to make a corporate election, if qualified, may make an S corp election. To qualify for S corporation status, the corporation must meet the following requirements:

Be a domestic corporation;
Have only allowable shareholders;
- May be individuals, certain trusts, and estates and
- May not be partnerships, corporations or non-resident alien shareholders
Have no more than 100 shareholders;
Have only one class of stock; and
Not be an ineligible corporation (i.e. certain financial institutions, insurance companies, and domestic international sales corporations).

LLCs taxed as an S Corp

A limited liability company (LLC) is business structure formed by state statute. Both LLCs and S Corps share pass-through tax treatment and limited liability protection. However, an LLC typically has much more operational flexibility with lower start-up costs, fewer formal meetings and less required documents. With regard to the S Corp a key feature is the tax benefit that only wages are subject to FICA tax and other withholdings, and the remaining net earnings can be distributed to owners as passive dividend income, not subject to SECA tax, as opposed to the self-employment tax requirements for an LLC. In order to accomplish this joint goal the business would organize as an LLC with the state and then make an S corporation election with the IRS within the requisite time-frame.

IT IS HIGHLY RECOMMENDED THAT YOU CONSULT WITH COUNSEL AND / OR YOUR TAX ADVISOR PRIOR TO MAKING ANY TAX ELECTIONS AS THEY MAY HAVE SIGNIFICANT CONSEQUENCES AND THERE ARE NUMEROUS CONSIDERATIONS TO BE WEIGHED.

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January 23, 2018Uncategorizedtridentlegal

A “capital contribution” is a contribution of money (cash) or property (assets) to a business in exchange for an equity ownership interest. Each business owner (a member or partner) have a “capital account” which is a line item on a balance sheet as an equity account (not a separate bank account for each) that details:

the type of contribution (cash or asset);
the amount / value of the contribution;
the date of the contribution;
the amount of equity (percent of ownership) received in exchange for the contribution; and
any profits, losses and/or distributions.

A capital account should be kept for all companies, even with a single member ownership structure. Capital contributions may be made at the the time the company is formed or a new owner joins the company (“Initial Capital Contribution“) or in response to additional funding needs (a “Capital Call“). It is important to keep accurate records as most LLC statutes provide that a member cannot be held liable for more than they have contributed to the company.

How Much?

The amount required to initially fund and maintain the capital account can vary depending on the state (most do not include specific guidelines). Often the amount is based on funds required to pay start-up expenses. If you operate in a high risk industry you may want to consider a greater capital contribution. Even if you are a 100% owner it is important to fund your capital account, as inadequate capitalization can be a factor in being treated as a disregarded entity (ie the limited liability protection you are paying for can be pierced (piercing of the corporate veil) and your personal assets exposed). You should also assess insurance options.

Treatment

More capital can be contributed and funds and assets can be withdrawn. Timing depends on state statute and governing business documents. Capital contributions are generally not treated as business income unless there is an exception of repayment under terms such as a loan. Consider consulting with an attorney and/or accountant to determine the best way to set-up and maintain your capital accounts.