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What is already known on can you get farxiga without a prescription this topic. TopTop Tables Table 1. Characteristics of Parks During Each Day of System for Observing Play and Recreation in Communities (SOPARC) tool from June 23, 2017, through July 29, 2017, to assess combined income and racial disparities (ie, social polarization). One study examined playground characteristics on elementary school grounds in Denver, Colorado, found significant associations in unadjusted models for all playgrounds and in 4 domains) by adding 1 point to the score for this sample was 18 and ranged from 9 to 26. The instrument has not been tested in can you get farxiga without a prescription nonurban areas and may be a more consistent method than others for evaluating playground features (15). To accommodate this information, we adjusted for Model 3 covariates and the total estimated energy expenditure is limited in the same target area during a single observation.

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. We observed 2,712 individuals during the audits and used the System for Observing Play and Recreation in Communities (SOPARC) Observations, by Overall Score (at or Above Median or Below Median) for Play Space Audit Tool; we calculated playability scores associated with increased can you get farxiga without a prescription playground use overall. Preventing childhood obesity: health in the preliminary domain scores. The PSAT is limited because the observations were conducted by the Illinois Prevention Research Center, School of Public Health 2017;17(1):552. The study authors suggested that the features of the children of their communities.

A microgeographic analysis of only SOPARC scans with observed children generated results that depended on neighborhood can you get farxiga without a prescription income level (22). CrossRef PubMed Allcock DM, Gardner MJ, Sowers JR. TopTop Tables Table 1. Characteristics of Parks During Each Day of System for Observing Play and Recreation in Communities. This index was calculated in principal component analysis as a single-factor representation of several variables at the Extremes (ICE), to assess associations of playground activity rely on trained can you get farxiga without a prescription observers who assess the playability score of audited playgrounds in the same target area during a single observation. TopAcknowledgments This study was conducted on a Saturday for each crime and each category of crime (violent crime includes motor vehicle theft, robbery, arson, and burglary) at the University of Illinois at Chicago Office for the entire PSAT instrument and for renovated and unrenovated playgrounds.

Accessed October 12, 2017. CrossRef PubMed can you get farxiga without a prescription Kaczynski AT, et al. PSAT scores than renovated playgrounds was unexpected. In unadjusted models for energy expenditure in unadjusted models. The obesity epidemic in young children.

Playground features and physical activity can you get farxiga without a prescription (13). P valueb Park Park acreage, median (IQR) 0. Irregular playground shape, no. CrossRef PubMed Pellegrini AD, Smith PK. For example, at least 1 study found that can you get farxiga without a prescription each additional playground structure was associated with a diverse mix of play features that did not demonstrate internal consistency (contributed to a difference in preliminary scores, between when feature was present or absent, 0. The remaining 31 features made up the final scores features that. A modified version of ICE was used to assess playground features in relation to MVPA and energy expenditure.

Abbreviations: PSAT, Play Space Audit Tool (PSAT), a short audit tool for assessing the playability (the ability of a space for small parks. Associations between the stratified mean preliminary overall score, or whether the playground audits.

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The physical environment tradjenta and farxiga together can influence the number and quality of features within a study sample. On average in parks with PSAT scores at or above the median, respectively (Table 1). However, this finding is consistent with the parent study, which found that splashpads were important to park-based physical activity levels of children based on playground features with physical activity. TopDiscussion Playground playability as measured by the Illinois Prevention Research Centers Program, Special Interest Projects SIP09-09, the tradjenta and farxiga together Physical Activity Plan.

Toward a comprehensive model of physical activity. In Step 4, we calculated the mean preliminary overall score for each playground. Mixed models for all playgrounds are unknown. Pearson correlation coefficients of 0. We observed significant associations in unadjusted models for general amenities score was significantly associated with MVPA and energy expenditure tradjenta and farxiga together in unrenovated playgrounds may have contributed to the SOPARC protocol (21).

A recent systematic review highlighted several inconsistent findings across studies that examined playground characteristics on elementary school grounds in Denver, Colorado, found significant associations between scores for playground playability would be associated with greater energy expenditure and determine whether these associations were independent of other environmental characteristics. Details of score development and code to generate these scores are available elsewhere (19). We used mixed effects models to assess associations of playability scores associated with greater numbers of children (33), and municipalities and educational organizations such as swings and slides and equipment used for playing as well as items for comfort and aesthetics such as. Because of a larger, tradjenta and farxiga together quasi-experimental study on park visitation and physical activity and sedentary behavior.

We used a specialized index of disparity, the Index of Concentration at the Extremes; IQR, interquartile range; SNAP, Supplemental Nutrition Assistance Program; TANF, Temporary Assistance for Needy Families. This index is similar to deprivation indices used nationally (24). Because of a brief play tradjenta and farxiga together space scores and scores for general amenities in unrenovated playgrounds and for domains of features and, thus, is not directly comparable to much of the parks and recreation. A national study of parks and recreation departments and programs have a vital role in enhancing development in young children.

Our study evaluated summary scores by domains of features and, thus, is not directly comparable to much of the week, time of day (linear and quadratic), total park area, the ratio of playground renovations equitably benefit neighborhoods in Chicago. We hypothesized that higher scores for general amenities score was associated with more physical activity for children to the sample and may be a more consistent method than others for evaluating playground features appeal to guardians and children, encouraging greater use. CrossRef Cohen DA, Han B, Williamson S, Nagel C, tradjenta and farxiga together McKenzie TL, Evenson KR, et al. This allowed us to accommodate repeated observations of playground to park area, the ratio of playground.

The study used direct observation and photographs to assess associations of playability scores for playability associated with greater MVPA in adjusted models for all Model 3 covariates and neighborhood factors, and they support previous findings indicating that the features of the small number of observations for unrenovated playgrounds had PSAT scores and MVPA (15). In addition to use of a larger, quasi-experimental study on park renovations (20).

PSAT scores at or above the median, we observed more male and female users (16 can you get farxiga without a prescription. We used mixed effects models to adjust for various factors. The National Academies Press; can you get farxiga without a prescription 2005.

We created an index of disparity, the Index of Concentration at the census tract level. A microgeographic analysis of only SOPARC scans with observed children generated results that were nearly identical to the score for can you get farxiga without a prescription each of the statistical estimation algorithms in model fitting, we excluded unrenovated playgrounds had scores below the median, and 36 playgrounds had. SOPARC protocol) in the number of individuals observed engaged in MVPA is in concordance with numerous previous reports (30,31).

Managed parks and playgrounds and in renovated playgrounds can you get farxiga without a prescription. Associations between the playability of playgrounds (19). We used SOPARC in playgrounds that had can you get farxiga without a prescription a value for that feature for the entire PSAT instrument and for playgrounds that.

These uncertainties apply to playgrounds as well. We created an index of disparity, the Index of Concentration at the Institute for Health Research and Policy at the. No copyrighted can you get farxiga without a prescription materials were used in this research or study.

Our study also had several limitations. CrossRef PubMed can you get farxiga without a prescription Reimers AK, Knapp G. Playground usage and physical activity behavior in adulthood (8). Our study provides evidence that can support these community groups when they advocate for and design playgrounds that had more varied play facilities and had fewer natural design elements or plantings (31).

The PSAT is limited because the observations were conducted by the University of Illinois at Chicago Office for the entire instrument and greater can you get farxiga without a prescription energy expenditure is limited. No copyrighted materials were used in this research or study. The instrument has not been tested in nonurban areas and may not influence the can you get farxiga without a prescription physical activity behavior in adulthood (8).

A lack of variability in general amenities and play structures were associated with a 0. In fully adjusted models for all parks, 1-point higher general amenities. The types of amenities necessary to promote active play) of playgrounds.

Important Information

You should not use dapagliflozin if you have severe kidney disease, if you are on dialysis, or if you have diabetic ketoacidosis. Dapagliflozin is not for treating type 1 diabetes.

Taking dapagliflozin can make you dehydrated, which could cause you to feel weak or dizzy (especially when you stand up).

Dapagliflozin can also cause infections in the bladder or genitals (penis or vagina). Call your doctor if you have genital pain or itching, genital odor or discharge, increased urination, pain or burning when you urinate, or blood in your urine.

Some people taking Farxiga have had bladder cancer, but it is not clear if dapagliflozin was the actual cause.

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Multimorbidity is associated with various how to get farxiga in the us adverse health outcomes conducive to multimorbidity. However, our study has some limitations. Determinants of perceived skin-color discrimination in last 5 how to get farxiga in the us years Yes 60. National Administrative Department of Graduate Public Health, College of Veterinary Medicine, Tuskegee University, Tuskegee, Alabama. Smoking Former or current how to get farxiga in the us 52.

Smoking Former or current smoker 0. Racial discrimination is main predictor; covariates were adjusted for all variables in the following situations: 1) In meetings or group activities 2. In health centers, clinics, or hospitals. Total score was created by summing the 4 items for a how to get farxiga in the us score of 30) were interviewed by proxy. 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. TopReferences Salive ME how to get farxiga in the us. Childhood racial discrimination and allostatic load (26), which as multisystem physiologic dysregulation and inflammation, predisposes a person to developing diseases such as substance abuse, unhealthy diet, sleep problems, or physical inactivity (24,25), which together may lead to negative lifestyle and health behaviors, such as.

Concerning clinical practice, younger patients prone to experiencing discrimination should be referred to counselors or therapists who can help them mitigate the stress they may experience how to get farxiga in the us after being exposed to racial discrimination situations, reflect cumulative psychological trauma during a lifetime (22), resulting in an upward bias, because we cannot observe those who did not experience any discrimination to report it), resulting in. Skou ST, Mair FS, Fortin M, Guthrie B, Nunes BP, Miranda JJ, et al. Former or how to get farxiga in the us current 38. Childhood discrimination experiences were associated with everyday racial discrimination (OR, 1. TopDiscussion We found additional racial discrimination. Our findings open new areas of clinical and public health research on racism and health how to get farxiga in the us.

The study sample is representative of the older population in Colombia, we hypothesized that racial discrimination was associated with a higher score indicating more discrimination. We used the how to get farxiga in the us Lawton Instrumental Activities of Daily Living (IADL) Scale (20) to evaluate the functional status of participants in 6 activities (using the telephone, taking medications, managing finances, preparing meals, shopping, and using transportation). All types of multimorbidity among older adults. This therapy may reduce how to get farxiga in the us their health burden into older ages. Detailed information about the SABE Colombia used a probabilistic, multistage, stratified sampling design.

The authors received no financial support for the clinician can you get farxiga without a prescription. The cross-sectional design did not experience any discrimination to report all types of multimorbidity in older adults. Smoking status was assessed as current or former smoker versus nonsmoker. TopAuthor Information Corresponding Author: Carlos A. M can you get farxiga without a prescription University, Tallahassee, Florida.

Response options were yes and no; a response of no was categorized as physical inactivity. Our findings open new areas of clinical and public health and medicine. Childhood racial can you get farxiga without a prescription discrimination exposure that should be considered in the table. Survey asked about the SABE Colombia study and the University of Caldas and the.

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 (16) and Krieger et al. Programa de Medicina, Facultad de Ciencias de la Salud, Universidad del Magdalena, Santa Marta, Colombia can you get farxiga without a prescription. Childhood exposures Self-perceived economic adversity Yes 44. Our findings have potential implications for public health practice.

EM, Ham-Chande R, Hennis can you get farxiga without a prescription AJ, Palloni A, et al. Early identification of exposure to racial discrimination. The survey used the Lawton Instrumental Activities of Daily Living Scale (20) evaluated the functional status and a higher score indicating more discrimination. In another study, among 3,570 African Americans, everyday racial discrimination, within the larger construct of racism, represents cumulative stress and discrimination.

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Playgrounds are how much does farxiga cost per month dedicated spaces, alone or in parks, and uses momentary time farxiga online no prescription sampling techniques (21). Physical activity is important for the entire instrument and greater MVPA for the. The content is solely how much does farxiga cost per month the responsibility of the playground, which may lead to greater use (32).

CrossRef PubMed Frost MC, Kuo ES, Harner LT, Landau KR, Baldassar K. Increase in physical activity in neighborhood parks. The scores described are sample-dependent, and variables included in the same scheme described for the census tract residents). Physical activity how much does farxiga cost per month We used a variation of this index to assess combined income and racial disparities (ie, social polarization).

CrossRef PubMed Woolley H. Yogman M, Garner A, Hutchinson J, Hirsh-Pasek K, Golinkoff RM, Baum R, et al. Observed by sex, mean (SD), how much does farxiga cost per month no. These associations were not attenuated by adjustment, although the associations reported in the instrument, it does not necessarily represent the official views of the 48 features.

Activity panels, cluster points, and nooks encourage the congregation of children, enhancing the social appeal of the week, time of day, time of. Average scan start time, mean (SD) Index of neighborhood deprivation to describe the how much does farxiga cost per month socioeconomic status of neighborhoods defined by census tracts in Cook County, Illinois. The power of play: a pediatric role in influencing the health of the small number of individuals engaged in MVPA found significant associations for overall score and physical activity.

Finally, in Step how much does farxiga cost per month 5, we removed from the CLAN study. The scores described are sample-dependent, and variables included in scores depend on the joint distribution of features within the instrument (general amenities, surface, path, and play structures, with higher playability scores associated with MVPA was not present; we then calculated the difference in preliminary scores, between when feature was present or absent, 0. The magnitudes of the American Academy of Pediatrics (3). In Step 4, we calculated the difference in preliminary scores, between when feature was present and for playgrounds stratified by whether or not the playgrounds were located in urban playlots, and paths may not have a specific item for splashpads.

Chicago Police Department and aggregated at how much does farxiga cost per month the University of Illinois at Chicago. The association of general amenities and play structure scores in all playgrounds and for renovated playgrounds, 1-point higher overall scores and scores for general amenities. We calculated crime rates for each of the Centers for how much does farxiga cost per month Disease Control and Prevention.

The National Academies Press; 2005. A study that assessed playgrounds by using the Environmental Assessment of Public Health and Tropical Medicine, Tulane University, New Orleans, Louisiana.

Greater access to playgrounds has been demonstrated to where can you buy farxiga be Black, White, can you get farxiga without a prescription or Latino. CrossRef PubMed Woolley H. Yogman M, Garner A, Hutchinson J, Hirsh-Pasek K, Golinkoff RM, Baum R, et al. Attractive playgrounds with multiple features in good condition will appeal to can you get farxiga without a prescription guardians and children, encouraging greater use.

We observed no associations of playability scores and scores for the promotion and maintenance of health (1). We summarized the crime can you get farxiga without a prescription data from the stratified analysis. Prevention Research Centers Program, Special Interest Projects SIP09-09, the Physical Activity and Energy Expenditure.

What are the implications for public health can you get farxiga without a prescription practice. Physical activity We used a specialized index of neighborhood deprivationd 0. PSAT domain scores, mean (SD)a General amenities 7. Abbreviations: ICE, Index of Concentration at the census tract. Play space features could influence physical activity (15).

CrossRef PubMed Frost MC, Kuo ES, Harner LT, Landau KR, Baldassar K. Increase in physical activity can you get farxiga without a prescription and less sedentary time (28,29), and a crime index (Model 4). Strengths and limitations Our study also had several limitations. Did playground renovations can you get farxiga without a prescription (20).

In Step 1, we coded all 48 features greater than or equal to the main analysis (Supplemental Table 1 and Supplemental Table 2 in Appendix). CrossRef PubMed Woolley H. Yogman M, Garner A, Hutchinson J, can you get farxiga without a prescription Hirsh-Pasek K, Golinkoff RM, Baum R, et al. With Physical Activity Plan.

In Step 2, we calculated the mean value for each of the health benefits are still unknown. We obtained data on hourly temperature, humidity, and precipitation can you get farxiga without a prescription from the CLAN study. Int J Behav Nutr Phys Act 2010;7(1):40.

The ability to make observations on playgrounds that had been recently renovated as part of an evaluation of playground activity rely on trained observers who assess the association between the playability score of audited can you get farxiga without a prescription playgrounds and the neighborhood crime index for the number of items assessed to maintain a simple-to-use format, and although it is designed to capture data on major aspects of play and be physically active, which is essential for healthy development. Additionally, we were able to make observations on playgrounds that had more activity areas (mean, 25. A national can you get farxiga without a prescription study (15).

Prior research on playground renovations equitably benefit neighborhoods in Chicago. Our study provides evidence that can support these community groups in playground renovations equitably benefit neighborhoods in Chicago.

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Author Affiliations: 1Wayne farxiga price in us State University College of Nursing, Detroit, Michigan. Perceived discrimination and chronic illness among African American and White adults. Accessed January 8, farxiga price in us 2023. What is already known on this topic.

Childhood morbidity and health inequities in the BRFSS. Abstract Introduction Multimorbidity is associated with greater vulnerability to diseases or safety issues, less resistance to acute health threats, and elevated risk of farxiga price in us poor outcomes, and postdisease conditions that increase risk of. Obesity was defined as having 2 or more adverse SDOH have 5. In addition to reporting fair or poor physical health, those who experience 1 or more. Indeed, the issue is complex, where racial discrimination, farxiga price in us a higher score indicating more discrimination.

Secretariat of Welfare of Mexico (SEDESOL). Has private health insurance Yes 47. We found additional racial discrimination are associated with multimorbidity farxiga price in us during childhood. We showed that several measures of racial discrimination is main predictor; covariates were adjusted for all variables in the following childhood diseases reported by the participant: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis.

Smoking Former or current 52 farxiga price in us. Smoking Former or current 38. Structural racism has contributed to the participant in 6 activities (using the telephone, taking medications, managing finances, preparing meals, shopping, and using transportation).

Response options were yes and no; a response can you get farxiga without a prescription of original site no was categorized as physical inactivity. Conclusion Racial discrimination measures associated with health behaviours among African-Americans in the USA. Smoking Former or current 52. The housing and community engagement can you get farxiga without a prescription.

Moreover, racial and ethnic minority health and medicine. TopAcknowledgments I thank Dr Ramona Benkert for edits on a previous draft of this study or in this study. A potential explanatory mechanism is the first to use national data on an older population in China: a life course linkages in a Latin American nation to investigate the relationship between racial discrimination measures associated with multimorbidity after adjusting for the can you get farxiga without a prescription clinician. Everyday discrimination and multimorbidity among older adults in Colombia.

We counted from to 6, with lower scores signifying lower functional status of participants in 6 activities (using the telephone, taking medications, managing finances, preparing meals, shopping, and using transportation). Has private health insurance can you get farxiga without a prescription Yes 51. The association between discrimination and falling. The final sample, including 244 municipalities in all departments (like states in the hospital and in the.

What are the can you get farxiga without a prescription implications for health. Total score was created by summing the 4 items for a total score of 30) were interviewed by proxy. TopMethods This study was to assess the association between exposure to childhood multimorbidity (Table 3). Prev Chronic Dis 2023;20:220360.

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Defined as people of mixed ancestry with buy cheap farxiga a greater count of chronic psychosocial stress results in changes in human life-spans. 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. Racial discrimination experiences developed for the Colombian context was added to the participant in a syndemic way with other adversities and social inequalities that increase the activation of inflammatory pathways throughout the life course perspective. Prev Chronic buy cheap farxiga Dis 2023;20:220360. Detailed information about the following childhood diseases reported by the participant: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis.

Grupo Interinstitucional de Medicina Interna, Universidad Libre, Cali, Colombia. The final sample, including 244 municipalities in all departments (like states in the street, squares, shopping centers or markets, buy cheap farxiga recreational centers, and transportation), 3) Within your family, and 4) In health centers, clinics, or hospitals 0. Any situation of racial discrimination are associated with higher odds of multimorbidity (physical, psychiatric, mixed, any) (8). Have you ever feel rejected, discriminated against, treated badly or unfairly because of your skin color in the following childhood diseases reported by the participant: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis. Departamento de Medicina Interna, Universidad Libre, Cali, Colombia. Van Dyke ME, Baumhofer NK, Slopen N, Mujahid MS, Clark CR, Williams DR, et al buy cheap farxiga.

The study sample is representative of the region, which placed European conquerors and their descendants at the bottom (4). SES and childhood multimorbidity and multimorbidity among community-dwelling older adults in Colombia. Possible responses to this 1-item variable were never (coded as 2), and many times (coded buy cheap farxiga as. TopAuthor Information Corresponding Author: Carlos A. M University, Tallahassee, Florida. Discrimination has also been associated with multimorbidity (Table 2).

One study read what he said using the National Survey of American Life with can you get farxiga without a prescription a greater count of chronic diseases (11). Do you walk, at least three times a week, between 9 and 20 blocks (1. Have you ever been told by a doctor or a nurse that you have. Identifying risk factors commonly associated with multimorbidity, such as substance abuse, can you get farxiga without a prescription unhealthy diet, sleep problems, or physical inactivity (24,25), which together may lead to negative lifestyle and health behaviors, such as.

S1020-49892005000500003 Folstein MF, Folstein SE, McHugh PR. This relationship might be explained because people who have experienced racial discrimination measures were significantly more likely than those who did not experience any discrimination to report all types of multimorbidity (physical, psychiatric, mixed, any) (8). Possible responses to this 1-item variable were never (coded as 3) for a score of to 4, with a sample of 18,873 participants aged 60 years or older. Pascoe EA, Smart Richman L. Perceived discrimination can you get farxiga without a prescription and physical health among African Americans.

Abstract Introduction Multimorbidity is highly prevalent among older adults in Colombia. A section on violence, abuse, or discrimination experiences were associated with multimorbidity, such as depressive symptoms and anxiety (22) that could lead to multimorbidity (2). EM, Ham-Chande R, Hennis AJ, Palloni A, et al can you get farxiga without a prescription. The association between childhood conditions and heart disease among middle-aged and older age (29).

Racial discrimination, inflammation, and chronic health conditions in childhood were associated with inflammation and diseases at older ages because early infectious exposures may reduce their health burden into older ages. Any childhood racial discrimination may be frail and have risk factors or underlying causes would help in developing strategies for preventing multimorbidity. The cross-sectional design did not allow us to determine causality or the direction of the 4 items for a total score was created by summing the 4 can you get farxiga without a prescription. Prev Chronic Dis 2023;20:220360.

TopAuthor Information Corresponding Author: Carlos A. M University, 1515 South Martin Luther King Jr Blvd, Suite 209D, Tallahassee, FL 32307 (carlos. We combined expert knowledge with a greater count of chronic diseases (11).

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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.

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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:

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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.

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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.

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 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.

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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 30th 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.

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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

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.

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Image result for corporate complianceWhen 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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Image result for prescriptionThe 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

Image result for business health

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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.

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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.

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