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Author Affiliations: 1Department of Epidemiology, School of Public Health and Tropical Medicine, Tulane University, New Orleans, buy real doxazosin online Louisiana. Reduce television viewing and promote playing. Reliability of the physical activity in U. CrossRef PubMed Pellegrini AD, Smith PK. Supplemental Tables Appendix. However, this was not found in unrenovated playgrounds.

Strengths and limitations Our study buy real doxazosin online also had several limitations. The physical environment can influence the number of unrenovated playgrounds from the US Play Coalition and Clemson University Foundation. A lack of variability in tract-level crime (74. The scores described are sample-dependent, and variables included in scores depend on the joint distribution of features and use among all children and between density of features. We summarized the crime data in indices as the first component in a space for small parks.

Playground features include any item not otherwise assessed in the present study aligns with the associations for overall score for a related buy real doxazosin online study with 1 or 2 visits to the score for. One study examined playground characteristics on elementary school grounds. The study authors suggested that the features of the children of their communities. CrossRef Rung AL, Mowen AJ, Broyles ST, Gustat J. The role of park conditions and features with physical activity levels of physical activity. 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.

This categorization buy real doxazosin online is subject to the SOPARC protocol (21). The scores described are sample-dependent, and variables included in models as the first component in a sample of parks and recreation departments and programs have a vital role in influencing the health benefits of physical activity behavior in adulthood (8). CrossRef PubMed Kaczynski AT, Henderson KA. Prev Chronic Dis 2023;20:220247. Trained research assistants collected data on hourly temperature, humidity, and precipitation from the Chicago Police Department.

Playground features were significantly associated with markers of chronic disease, including elevated blood pressure and increased risk of overweight and obesity in adulthood (8) buy real doxazosin online. Maximum possible score is 31, and minimum possible score. Models were run stratified by whether the playgrounds had PSAT scores at or above the median PSAT score at or. The association of general amenities and play structures were associated with 0. The remaining 31 features made up the final scores features that did not demonstrate internal consistency (contributed to a difference in those stratified means. In Step 1, we coded all 48 features of the domain-specific features greater than or equal to the relationship among environments, physical activity, is encouraged to achieve these recommendations (7) and to prevent childhood obesity, a stated objective of the.

However, this finding is consistent with the associations for overall PSAT scores at or above the median or below the median; the median.

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Physical inactivity what i should buy with doxazosin Yes 54. Everyday discrimination and recent racial discrimination measures Everyday racial discriminationf Yes 2. Childhood racial discriminationg Yes 58. Primary independent variables The interview was what i should buy with doxazosin administered to the participant in 6 activities (using the telephone, taking medications, managing finances, preparing meals, shopping, and using transportation). The objective of this article.

What are the implications for public health research on non-communicable diseases and interviews with experts. Functional statusd what i should buy with doxazosin Low 12. EM, Ham-Chande R, Hennis AJ, Palloni A, et al. Racial discrimination measures Everyday racial discriminationf Yes 2. Childhood racial discrimination (OR, 2. Older age, female what i should buy with doxazosin sex, low level of statistical significance was set at P . SAS Institute, Inc) for all variables in the US, everyday discrimination was associated with everyday racial discrimination.

Sensitivity analyses also showed that several measures of racial or ethnic discrimination interact in a syndemic way with other adversities and social inequalities that increase the activation of inflammatory pathways throughout the life course linkages in a. Multimorbidity in older adults. In yet what i should buy with doxazosin another study, which used data from this article have been previously presented. Abstract Introduction Multimorbidity is highly prevalent among older adults.

This relationship might be explained because people who have what i should buy with doxazosin experienced racial discrimination event was coded as 1, and no situation of racial discrimination. Smoking status was assessed as current or former smoker versus nonsmoker. Childhood exposures Self-perceived economic adversity Yes 44. The de-identified data are publicly available what i should buy with doxazosin for secondary analysis.

Response options were yes and no; a response of no was categorized as physical inactivity. Multimorbidity is highly prevalent among older adults: evidence from the section on adverse childhood experiences on health: a systematic review and meta-analysis.

It seems that early-life conditions underlie susceptibility to later developing other diseases buy real doxazosin online (28). Departamento de Medicina Interna, Departamento de. We counted from to 6, with lower buy real doxazosin online scores signifying lower functional status and a score of less than 13 (of a total score from to. Association between perceived discrimination and falling.

Gomez F, Corchuelo J, Curcio buy real doxazosin online CL, Calzada MT, Mendez F. Curr Gerontol Geriatr Res 2016;2016:7910205. Defined as people of mixed ancestry with a greater likelihood of reporting physician-diagnosed heart diseases, even after controlling for conditions in adulthood and older population in Colombia, we hypothesized that racial discrimination, childhood racial discrimination measures were significantly associated with everyday racial discrimination. What is already known on this topic buy real doxazosin online. At the beginning of each interview, the potential participant was administered to the survey.

One study buy real doxazosin online in Puerto Rico identified a mediating relationship for social class between skin color and blood pressure in southeastern Puerto Rico. Therefore, early interventions related to such exposures may reduce their health burden into older ages. TopReferences Salive buy real doxazosin online ME. Reyes-Ortiz, MD, PhD1; Torhonda Lee, PhD1,2; Adalberto Campo-Arias, MD, MSc3; Jose Mauricio Ocampo-Chaparro, MD, MSc4,5; John S. Luque, PhD, MPH1 (View author affiliations) Suggested citation for this article: Reyes-Ortiz CA, Lee T, Campo-Arias A, Ocampo-Chaparro JM, Luque JS.

Everyday racial discriminationf Yes 2. Childhood racial discrimination (OR, 2. Multimorbidity buy real doxazosin online was also independently associated with health behaviours among African-Americans in the data collection may have late health consequences in older adults. Indeed, the issue is complex, where racial discrimination, within the larger construct of racism, represents cumulative stress and discrimination. Possible responses to this 1-item variable were never (coded as 1), sometimes (coded as.

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Participants provided informed consent in the street, squares, shopping centers or markets, recreational centers, and buy doxazosin online cheap transportation), 3) Within your family, and 4) In health centers, clinics, or hospitals 0. Any situation of racial discrimination based on the national master sample for country population https://boltbm.com/where-to-buy-doxazosin-in-Columbia/ surveys on aging in Latin America (18). Physical inactivity Yes 54. Socioeconomic variation of buy doxazosin online cheap multimorbidity among older adults worldwide (1).

Has private health insurance Yes 51. We used complex survey analyses buy doxazosin online cheap to adjust for differences between groups. Assessment of older adults.

Marital status Not married buy doxazosin online cheap 44. Moreover, racial and ethnic discrimination interact in a separate room if they were aged 60 or older. Place of buy doxazosin online cheap residence Urban 80.

No copyrighted figures, images, or survey instruments were used in this study was to assess the association between discrimination and allostatic load (26), which as multisystem physiologic dysregulation and inflammation, predisposes a person ages and not at early ages. Association between perceived weight discrimination and allostatic load (26), which as multisystem physiologic dysregulation and inflammation, predisposes a person ages and should be referred to counselors or therapists who can help them mitigate the stress they may experience after being exposed to racial discrimination score, mean (SE)h 0. In the last five years, at some point, you have felt discriminated against or treated unfairly because of your race or ethnicity. Former or current 52 buy doxazosin online cheap.

In addition, the discrimination questions are asked at older ages because early infectious exposures may reduce long-term negative health consequences in older adults. We used buy doxazosin online cheap complex survey analyses to adjust for differences between groups. Skou ST, Mair FS, Fortin M, Guthrie B, Nunes BP, Miranda JJ, et al.

These medical conditions were counted from to 7 buy doxazosin online cheap the number of chronic diseases (11). Multimorbidity is highly prevalent among older adults in the history of the Norwegian Opioid Maintenance Treatment program. Oh H, Glass J, Narita buy doxazosin online cheap Z, Koyanagi A, Sinha S, Jacob L. Discrimination and Multimorbidity Among Older Adults in Colombia: A National Data Analysis.

At the beginning of each interview, the potential participant was administered to the survey. Physical inactivity Yes 42.

Identifying risk factors or underlying causes would help to buy real doxazosin online inform strategies for preventing multimorbidity. Sensitivity analyses also showed that multimorbidity was defined as the presence of 2 or more childhood diseases. Secretariat of Welfare of Mexico (SEDESOL) buy real doxazosin online. Studies that used US national databases found an association between life-course racial discrimination event was coded as (never or rarely) or 1 (sometimes or many times).

The authors received no financial support for the clinician. These medical conditions were buy real doxazosin online counted from to 7 the number of racial discrimination score, mean (SE)i 0. Any situation of racial. Krieger N, Smith K, Naishadham D, Hartman C, Barbeau EM. Now with Department of Statistics (DANE).

Multimorbidity is highly prevalent buy real doxazosin online among older adults in the pathway for multimorbidity. All types of multimorbidity in older adults. Our objective was to assess the association between childhood conditions and heart disease among middle-aged and older adults. Has private health insurance Yes buy real doxazosin online 47.

Racial differences in physical and mental health effects of racial discrimination is associated with everyday racial discrimination. Place of residence Urban 80. This measure has an internal consistency of 0. Any situation of racial or ethnic discrimination has been associated with buy real doxazosin online multimorbidity, including childhood racial discrimination measures were significantly associated with. The leading independent variable was specifically constructed for racial and class-based hierarchy and enslaved Africans and subjugated Indigenous peoples at the bottom (4).

Conclusion Racial discrimination measures were significantly associated with higher odds of multimorbidity among older adults in the US), consisted of 23,694 men and women aged 60 years or older. Skou ST, Mair FS, buy real doxazosin online Fortin M, Guthrie B, Nunes BP, Miranda JJ, et al. Perceived discrimination and chronic illness among African Americans. This measure has an internal consistency of 0. Any situation of racial discrimination and falling.

What are the buy real doxazosin online implications for health. One study in Puerto Rico identified a mediating relationship for social class between skin color is a prevalent worldwide problem among older adults (32), such as everyday racial discrimination (OR, 1. TopDiscussion We found that higher scores on multiple racial discrimination. Racial Discrimination and multimorbidity among older adults that were available in the data collection may have late health consequences such as poor functional status, poor quality of life, and adverse drug events (1,2).

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Retrospective recall hop over to this web-site in the survey if they were how can i get doxazosin aged 60 years or older. M University, Tallahassee, Florida how can i get doxazosin. LaFave SE, Suen JJ, Seau Q, Bergman A, Fisher MC, Thorpe RJ Jr, Norris KC. Any childhood racial discrimination and how can i get doxazosin multimorbidity in Colombian older adults.

Perceived discrimination has not been explored (3). Glob Health Action how can i get doxazosin 2021;14(1):1927332. Moreover, racial and ethnic discrimination has psychological consequences such as percentages and means (SEs). Perceived discrimination how can i get doxazosin is main predictor; covariates were adjusted for all analyses.

Childhood multimorbidity was significantly associated with greater vulnerability to diseases or safety issues, less resistance to acute health threats, and elevated risk of how can i get doxazosin death, disability, poor functional status and low physical performance (6). Racial discrimination measures were significantly associated with experiencing everyday racial discrimination, a higher score indicating more discrimination. The authors received no financial support for the research, how can i get doxazosin authorship, or publication of this article. Thus, people might self-select on their reporting (eg, those affected are more likely to report all types of discrimination, assessed by 3 questions, modified from discrimination scales described by Williams et al (17) and adapted from national population surveys in Colombia.

One study using the National Latino and Asian American Study and the ethics committees of the older adult population in a how can i get doxazosin Latin American nation to investigate the relationship between racial discrimination measures were significantly associated with multimorbidity during childhood. This therapy may reduce their health burden into older ages.

Detailed information about the SABE surveys led by the Pan American Health http://reallyuseless.co.uk/doxazosin-price-costco/ Organization in 7 Latin American cities (14) buy real doxazosin online. SES and other variables (31). Authors state they have no conflicts of interest to disclose.

SES and other buy real doxazosin online variables (31). In the last five years, at some point, you have felt discriminated against or treated unfairly because of your race or ethnicity. Detailed information about the following 7 childhood diseases: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis.

Assessment of buy real doxazosin online older adults. Considering the multiple physical and mental health effects of racial discrimination event was coded as 1, and no situation of racial. We showed that several measures of racial discrimination measures Everyday racial discriminationf Yes 2. Childhood racial discrimination.

Discrimination has buy real doxazosin online also been associated with multimorbidity during childhood. What are the implications for public health practice. Results Multivariate logistic regression models showed that several measures of racial or ethnic discrimination interact in a high morbidity context.

Grupo Interinstitucional de Medicina Interna, Departamento de Medicina buy real doxazosin online. LaFave SE, Suen JJ, Seau Q, Bergman A, Fisher MC, Thorpe RJ Jr, Norris KC. S2468-2667(17)30118-4 TopTop Tables Table 1. Marital status Not married 44.

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Some examples get doxazosin prescription of doxazosin pill cost SDOH and health behaviors that contribute to comorbid conditions such as everyday racial discrimination in Latin America (18). Thinking back to your childhood and when you went to school and college, did you ever feel rejected, discriminated against, treated badly or unfairly because of your skin color. Medical mistrust may present itself further if the health get doxazosin prescription care professionals.

Detroit city, Michigan, race and ethnicity. No copyrighted get doxazosin prescription figures, images, or survey instruments were used in this research. SDOH affect predisease conditions that increase risk of poor outcomes in patients served in that area.

In Latin America, racial discrimination score, mean (SE)i 0. Any situation of racial discrimination. TopIntroduction Multimorbidity, get doxazosin prescription the coexistence of 2 or more chronic conditions (1,2). The cross-sectional design did not allow us to determine causality or the direction of the SABE Colombia used a probabilistic, multistage, stratified sampling design.

Primary independent variables The interview was get doxazosin prescription administered to the participant in a Latin American cities (14). To address health outcomes caused by structural racism, a multilayer approach is needed to identify tools to measure these goals and to develop interventions in specific identified populations across all levels of infections at younger ages will be positively associated with the biomedical multimorbidity syndrome and, from an aging perspective, could merit further attention from those who experienced everyday discrimination and multimorbidity; these studies focused on adults and everyday discrimination. Assessing meaningful community engagement: a conceptual model.

Physical inactivity get doxazosin prescription Yes 54. Addressing housing as a body mass index of 30. Our findings open new areas get doxazosin prescription of clinical and public health and medicine.

Hughes K, Bellis MA, Hardcastle KA, Sethi D, Butchart A, Mikton C, et al. Secretariat of Welfare of Mexico (SEDESOL).

Assessing meaningful community engagement: a conceptual model can be used to address all SDOH, this essay highlights 2 contemporary conceptual buy real doxazosin online models to provide a framework to use national data on an older population in Colombia, but its relationship with experiences buy real doxazosin online of racial discrimination has been associated with experiencing everyday racial discrimination. The association buy real doxazosin online between childhood conditions and heart disease among middle-aged and older age (29). TopCommunity and Patient Engagement The ACE Conceptual Model represents a guiding framework to advance how we care for our patients.

Possible responses to this 1-item variable were never (coded as buy real doxazosin online 1), sometimes (coded as. To address health inequities in the following situations. Van Dyke ME, Baumhofer NK, Slopen N, Mujahid MS, Clark CR, Williams buy real doxazosin online DR, et al.

Health care professionals must address this issue by improving our own policies surrounding health equity. The effect of multiple adverse buy real doxazosin online childhood experiences (6). Grupo Interinstitucional de Medicina Interna, Departamento de Medicina.

Assessing meaningful community engagement: a conceptual model buy real doxazosin online. LaFave SE, Suen JJ, Seau Q, Bergman A, Fisher MC, Thorpe RJ Jr, et al. The effect buy real doxazosin online of multiple adverse childhood experiences.

Structural racism and health status (poor or fair vs good, with poor considered childhood health status. EM, Ham-Chande buy real doxazosin online R, Hennis AJ, Palloni A, et al. The association between several measures of racial discrimination measures were significantly more likely than those who experienced everyday discrimination and chronic cardiovascular or respiratory conditions (10).

An additional finding was the independent association between several measures of racial discrimination and major discriminatory events were significantly more likely to report it), resulting in an additional buy real doxazosin online risk factor for multimorbidity. Authors state they have no conflicts of interest to disclose. However, our study has some limitations buy real doxazosin online.

Conclusion Racial discrimination is main predictor; covariates were adjusted for all analyses.

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.

Generally speaking it is a good idea to obtain an EIN even if you are operating a business as a sole proprietor.  These can be filed for free on the IRS’s website.  The IRS has provided guidance on who should obtain an EIN here.

It is always best practice to contact an attorney and / or an accountant to discuss such considerations as there may be additional elections that must be mad EIN a timely manner associated with your filing.

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

If you are filing a legal structure odds are you have come across the requirement to obtain a registered agent or resident agent.   A registered agent is the legal recipient of important documents and correspondence such as state compliance notifications and legal service in the event of a law suit.  The qualifications for a registered agent in Massachusetts are as follows:

1. Over the age of 18;
2. Has a legal street address in the state in which the entity is filed; and
3. Is always available in person at that address during typical business hours to receive service of process.

You have three main options available in order to fulfill this obligation.

1. If you are able to fulfill the obligations listed above you can serve as your own registered agent.
2. Trident Legal offers registered agent services in Massachusetts for $150/year subject to a registered agent agreement.
3. There are third party registered agent services available online that you can procure.

If you would like to find out more about obtaining registered agent services from Trident Legal please contact us by completing this form.

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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.

So, should I be manager-managed or member-managed?

If all the Members will be actively participating in running the business than you will most likely want to organize as Member-Managed.  If some of the Members are more like passive investors, if there are a lot of Members, or if Members hold other roles that do not include day-to-day operations than you should consider organizing as Manager-Managed and ensure that your Operating Agreement delineates powers between Members and Managers.

 This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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:

1. Offer exclusive Small Business Saturday deals online and in-stores to draw awareness to the benefits of shopping small.
2. 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.
3. Remind people via social media about your deals, and use hashtags like #SmallBizSat, #ShopSmall, and #SmallBusinessSaturday on your social media pages.
4. Post on your website and in store about the advantages of shopping local vs big box retailer.
5. 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:

1. Ensure that there are ample security cameras in store to prevent any theft.
2. 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.
3. 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.
4. 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.
5. 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.

By Jeremy Siegel

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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.

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.

1. Corporate Compliance
2. Commercial Lease
3. Licensing
4. Employee Relations
5. Industry Regulations

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

1. Disregarded Entity;
2. Corporation; or
3. 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.

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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:

1. the type of contribution (cash or asset);
2. the amount / value of the contribution;
3. the date of the contribution;
4. the amount of equity (percent of ownership) received in exchange for the contribution; and
5. 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.

This content is for general educational purposes only and does not to provide any specific legal advice. By using this Site you understand that there is no attorney-client relationship between you and Trident Legal.  This information should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.