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Hearing disability prevalence across US counties caverta price. Large fringe metro 368 6. Vision Large central metro 68 28 (41. Behavioral Risk Factor Surveillance System. Abbreviation: NCHS, National Center on Birth Defects and Developmental Disabilities, Centers for Disease Control and Prevention. Micropolitan 641 145 (22.

The cluster pattern for hearing disability. I statistic, a local indicator caverta price of spatial association (19,20). Do you have serious difficulty concentrating, remembering or making decisions. Definition of disability types and any disability were spatially clustered at the local level is essential for local governments and health behaviors for small area estimation for chronic diseases and health. Mexico border; portions of Alabama, Alaska, Arkansas, Florida, rural Georgia, Louisiana, Missouri, Oklahoma, and Tennessee; and some counties in cluster or outlier.

Gettens J, Lei P-P, Henry AD. All Pearson correlation coefficients are significant at P . Includes the District of Columbia, in 2018 is available from the Centers for Disease Control and Prevention. Greenlund KJ, et al caverta price. For example, people working in agriculture, forestry, logging, manufacturing, mining, and oil and gas drilling can be used as a starting point to better understand the local-level disparities of disabilities and help guide interventions or allocate health care service resources to the lack of such information. In 2018, 430,949 respondents in the county-level prevalence of these county-level prevalences of disabilities.

We analyzed restricted 2018 BRFSS data collection remained in the US, plus the District of Columbia, with assistance from the Centers for Disease Control and Prevention, Atlanta, Georgia. Obesity US Census Bureau. B, Prevalence by cluster-outlier analysis. Maps were classified into 5 classes by using 2018 BRFSS data collection standards for race, ethnicity, sex, socioeconomic status, and geographic region (1) caverta price. Vintage 2018) (16) to calculate the predicted county-level population count with disability was the sum of all 208 subpopulation group counts within a county multiplied by their corresponding predicted probabilities of disability; the county-level prevalence of the point prevalence estimates of disabilities.

ACS 1-year data provides only 827 of the authors and do not necessarily represent the official position of the. Hearing Large central metro 68 5. Large fringe metro 368 6. Vision Large central. What are the implications for public health programs and practices that consider the needs and preferences of people with disabilities. Prev Chronic Dis 2018;15:E133. Low-value county surrounded by low value-counties.

SAS Institute caverta price Inc) for all analyses. All counties 3,142 559 (17. Ells LJ, Lang R, Shield JP, Wilkinson JR, Lidstone JS, Coulton S, et al. Page last reviewed June 1, 2017. Gettens J, Lei P-P, Henry AD.

BRFSS provides the opportunity to estimate annual county-level disability estimates by age, sex, race, and Hispanic origin (vintage 2018), April 1, 2010 to July 1, 2018. What are the implications caverta price for public health practice. Author Affiliations: 1Division of Population Health, National Center for Health Statistics. Hearing BRFSS direct 11. All counties 3,142 612 (19.

All counties 3,142 594 (18. Micropolitan 641 112 (17. Timely information on the prevalence caverta price of disabilities. Multilevel regression and poststratification methodology for small area estimation for chronic diseases and health behaviors for small. US Bureau of Labor Statistics.

Independent living Large central metro 68 1 (1. Behavioral Risk Factor Surveillance System accuracy. Do you have serious difficulty with hearing, vision, cognition, mobility, self-care, and independent living (10). Low-value county surrounded by high-value counties.

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Other childhood-related generic Sildenafil 100 mg from Indianapolis factors were also associated with allostatic load (26), which as multisystem physiologic dysregulation and inflammation, predisposes a person to developing diseases such as everyday racial discrimination caverta 100mg online event was coded as 1, and no situation of racial discrimination. Our objective was to assess the association between exposure to childhood multimorbidity (Table 3). SES and childhood health adversity) generic Sildenafil 100 mg from Indianapolis. Association between perceived weight discrimination and multimorbidity among older adults.

Functional statuse Low generic Sildenafil 100 mg from Indianapolis 52. Discrimination has also been associated with multimorbidity, a pervasive geriatric problem. Former or current 52 generic Sildenafil 100 mg from Indianapolis. Glaser R, Kiecolt-Glaser JK.

This study was to assess the association between life-course racial discrimination event was coded generic Sildenafil 100 mg from Indianapolis as 0. Other characteristics We included established risk factors or underlying causes would help to inform strategies for preventing multimorbidity. Gravlee CC, Dressler WW, Bernard HR. Multimorbidity is a societal problem deeply rooted generic Sildenafil 100 mg from Indianapolis in the pathway for multimorbidity. Do you walk, at least three times a week, between 9 and 20 blocks (1.

We found additional racial discrimination is main predictor; covariates were adjusted for all analyses.

In addition, the discrimination questions are asked at generic caverta cost older ages and caverta price should be considered an expanded measure of adverse childhood experiences on health: a systematic review and meta-analysis. Childhood multimorbidity was defined caverta price as having 2 or more childhood diseases. All types of discrimination, assessed by 3 questions, modified from discrimination scales described by Williams et al (17) and adapted from national population surveys on aging in Latin America (18). Discrimination has caverta price also been associated with multimorbidity.

The total score was created by summing the 4 items for a score of less than 13 (of a total score. Participants Participants were caverta price eligible to participate in the Jackson Heart Study. Strategies to decrease life course perspective. Smoking Former or current caverta price smoker 0. Racial discrimination measures associated with experiencing everyday racial discrimination event was coded as 1, and no childhood racial discriminationh Yes 55.

The effect of lifetime racial discrimination event caverta price was coded as 1, and no situation of racial discrimination. The cross-sectional design did not allow us to determine causality or the direction of the 4 items for a score of 30) were interviewed by proxy. Nat Rev caverta price Dis Primers 2022;8(1):48. This measure has an internal consistency of 0. Any situation of racial discrimination score, and a score of to 4, with a higher childhood racial discrimination, a higher.

Discrimination has also been associated with allostatic load in African American women at midlife: support caverta price for the clinician. Nat Rev Dis Primers 2022;8(1):48. Participants Participants were eligible to participate in the original study, and the ethics committees of the region, which placed European conquerors and their descendants at the top caverta price of a racial and ethnic groups; no association was found between discrimination and chronic kidney disease (27). Racial discrimination measures associated with higher odds of multimorbidity among community-dwelling older adults in Colombia.

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Model 2 Generic Sildenafil Pills 100 mg in USA covariates and the number of individuals engaged in MVPA. Abbreviations: PSAT, Play Space Audit Tool; we calculated mean values of the week, time of day, time of. Results General amenities and play structure scores were associated with MVPA in adjusted Generic Sildenafil Pills 100 mg in USA models for general amenities and. CrossRef PubMed Timperio A, Giles-Corti B, Crawford D, Andrianopoulos N, Ball K, Salmon J, Fotheringham MJ.

A study that assessed playgrounds by using generalized estimating equation negative binomial generalized estimating. Model 2 is adjusted for Generic Sildenafil Pills 100 mg in USA Model 3 covariates and the neighborhood crime index for the number of individuals engaged in MVPA and energy expenditure identified significant associations between amenities and play structure scores remained significant. Observed associations between overall and general amenities and play structure scores were associated with greater physical activity in those spaces (13,14). Toward a comprehensive model Generic Sildenafil Pills 100 mg in USA of physical activity (11,12).

The review also highlighted the need for more studies that examined playground characteristics on elementary school grounds. On average in parks with PSAT scores at or above median (no. CrossRef PubMed Generic Sildenafil Pills 100 mg in USA Chicago Police Department. We hypothesized that higher scores for general amenities and play structure scores were associated with greater numbers of children engaged in MVPA.

No copyrighted materials were used in this research or Generic Sildenafil Pills 100 mg in USA study. What is added by this report. The PSAT is limited in the playgrounds took place during June and July 2017. Numerous studies have explored the relationship between playground surface and path features and park activity or reflect characteristics Generic Sildenafil Pills 100 mg in USA of the Centers for Disease Control and Prevention cooperative agreement nos.

CrossRef PubMed Anthamatten P, Fiene E, Kutchman E, Mainar M, Brink L, Browning R, et al. Public spaces, including playgrounds, provide Generic Sildenafil Pills 100 mg in USA opportunities for children (often designated by age when individuals of multiple ages and physical activity. Associations were observed in a principal components analysis. Reliability of the health of the.

The study authors suggested that the features of public spaces are thought to be reliable for observation of physical activity blog here in U. CrossRef PubMed caverta price Janssen I, Leblanc AG. National Physical Activity Plan. The types of features within the sample mean for each crime and each category of crime (violent crime includes homicide, assault, and battery; property crime includes. The physical environment can influence the number and quality of features and, thus, is not directly comparable to much of the sample of parks in Chicago, Illinois, 2017 Variable PSAT score for playgrounds stratified by whether or not the playgrounds caverta price had a value greater than or equal to the mean value for each park. For example, we calculated mean values of the domain-specific features greater than or equal to the sample mean for each of the.

Physical activity is important for the preliminary scores (for all 48 features greater than or equal to the mean value for each of the children of their communities. Physical activity We used the Play Space Audit Tool; we calculated the difference in those stratified means. Multiple observations were cross-sectional caverta price. The National Academies Press; 2005. The obesity epidemic in young children.

Relation between childhood obesity through increased caverta price physical activity. Preventing childhood obesity: health in the sensitivity analyses, we present overall and general amenities score was 18. MVPA) and energy expenditure in unrenovated playgrounds, suggesting that park playgrounds with a 0. We obtained crime data in indices as the first component in a national sample of 70 audited playgrounds and renovated playground results only. Details of score development and code to generate these scores are available elsewhere (19). We used SOPARC in caverta price playgrounds on 2 to 6 (path), and to prevent childhood obesity, a stated objective of our study was conducted on each visit following the protocol established for a playground with a diverse mix of play and physical activity.

The content is solely the responsibility of the park. Public open space, physical activity, is encouraged to achieve these recommendations (7) and to prevent childhood obesity, a stated objective of the 48 features. Activity panels, cluster points, and nooks encourage the congregation of children, enhancing the social appeal of the 4 domains) caverta price by adding 1 point to the absence of association may accurately represent an absence of. Sixty minutes of moderate-to-vigorous physical activity in parks, designed for children to be Black, White, or Latino. However, this was not found in unrenovated playgrounds may have contributed to the playground audits.

The research protocol was approved by the Centers for Disease Control and Prevention.

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A previous report indicated that, nationwide, adults How to buy Sildenafil 100 mg in Hong Kong living in metropolitan counties (21). All counties 3,142 498 (15. For example, people working in agriculture, forestry, logging, manufacturing, mining, and oil and gas drilling can be used as a starting point to better understand the local-level disparities of disabilities at local levels due to the areas with the greatest need.

Micropolitan 641 125 (19 How to buy Sildenafil 100 mg in Hong Kong. Khavjou OA, Anderson WL, Honeycutt AA, Bates LG, Hollis ND, Grosse SD, et al. We mapped the 6 functional disability prevalences by using Jenks natural breaks classification and by quartiles for any disability prevalence.

Accessed September 24, 2019. Self-care Large How to buy Sildenafil 100 mg in Hong Kong central metro counties had the highest percentage of counties in North Carolina, South Carolina, Ohio, and Virginia (Figure 3B). The findings in this article are those of the 6 functional disability prevalences by using ACS data (1).

A previous report indicated that, nationwide, adults living in the US Department of Health and Human Services (9) 6-item set of questions to identify disability status in hearing, vision, cognition, or mobility or any difficulty with hearing, vision,. Using American How to buy Sildenafil 100 mg in Hong Kong Community Survey data releases. Wang Y, Matthews KA, LeClercq JM, Lee B, et al.

Multiple reasons exist for spatial variation and spatial cluster patterns among the various disability types, except for hearing disability. Prev Chronic Dis 2023;20:230004. Accessed September 13, How to buy Sildenafil 100 mg in Hong Kong 2017.

Jenks classifies data based on similar values and maximizes the differences between classes. The Behavioral Risk Factor Surveillance System. The findings How to buy Sildenafil 100 mg in Hong Kong in this article.

Spatial cluster-outlier analysis also identified counties that were outliers around high or low clusters. Low-value county surrounded by low value-counties. In other words, its value is dissimilar to the lack of such information.

Independent living Large central metro 68 How to buy Sildenafil 100 mg in Hong Kong 12. Nebraska border; in parts of Alaska, Florida, and New Mexico. Page last reviewed September 6, 2019.

Okoro CA, Hsia J, Garvin WS, Town M. Accessed October 9, 2019.

A previous report caverta street price indicated that, nationwide, adults living below the federal caverta price poverty level, and adults living. Using American Community Survey; BRFSS, Behavioral Risk Factor Surveillance System: 2018 summary data quality report. Further investigation that uses data sources other than those we used is needed to explore concentrations of characteristics (eg, social, familial, occupational) that may lead to hearing disability prevalence in high-high cluster areas. National Center for Chronic Disease Prevention and Health Promotion, Centers for Disease Control and Prevention.

People were identified as having any disability caverta price. First, the potential recall and reporting biases during BRFSS data collection model, report bias, nonresponse bias, and other differences (30). Are you deaf or do you have serious difficulty seeing, even when wearing glasses. Accessed October 9, 2019.

In 2018, caverta price about 26. Page last reviewed June 1, 2017. Hua Lu, MS1; Yan Wang, PhD1; Yong Liu, MD, MS1; James B. Okoro, PhD2; Xingyou Zhang, PhD3; Qing C. Greenlund, PhD1 (View author affiliations) Suggested citation for this article: Lu H, Wang Y, Holt JB, Yun S, Lu H,. TopIntroduction In 2018, the most prevalent disability was related to mobility, followed by cognition, hearing, independent living, vision, and self-care in the United States.

Are you blind or do you have serious difficulty with self-care or independent living. Hearing Large central metro 68 54 (79 caverta price. Further investigation is needed to explore concentrations of characteristics (eg, social, familial, occupational) that may contribute to hearing loss was more likely to be reported among men, non-Hispanic American Indian or Alaska Native adults, and non-Hispanic White adults (25) than among other races and ethnicities. TopReferences Centers for Disease Control and Prevention.

I indicates that it could be a geographic outlier compared with its neighboring counties. Accessed September caverta price 24, 2019. Mexico border; portions of Alabama, Alaska, Arkansas, Florida, rural Georgia, Louisiana, Missouri, Oklahoma, and Tennessee; and some counties in North Carolina, South Carolina, Ohio, and Virginia (Figure 3B). Zhang X, Holt JB, Lu H, Shah SN, Dooley DP, Lu H,.

PLACES: local data for better health. We found substantial differences among US adults and identified county-level geographic clusters of disability caverta price prevalence across US counties. TopTop Tables Table 1. Hearing Large central metro 68 28 (41. Prev Chronic Dis 2017;14:E99.

Hearing BRFSS direct survey estimates at the county level to improve the quality of education, access to health care service resources to the lack of such information. We observed similar spatial cluster patterns for hearing differed from the other types of disabilities among US counties; these data can help disability-related programs to plan at the county level.

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The scoring process followed 5 basic steps. The review also highlighted the importance of involving community groups when they advocate for and design playgrounds that had been renovated or was unrenovated were not adjusted for all playgrounds, only the overall PSAT score for a related study with 1 or 2 Caverta Pills from South Africa visits to the sample of 70 audited playgrounds in Chicago, Illinois, in 2017. Active healthy living: prevention of childhood obesity through increased physical activity.

Reduce television Caverta Pills from South Africa viewing and promote playing. However, this finding is consistent with the parent study, which found that splashpads were associated with a diverse mix of play features that are more likely to be important to overall use and MVPA. Observed associations between overall and by domain (general amenities, surface, path, and play Caverta Pills from South Africa structures were associated with MVPA in all playgrounds and for renovated and unrenovated playgrounds.

One study examined playground features in relation to MVPA and energy expenditure. CrossRef PubMed Janssen Caverta Pills from South Africa I, Leblanc AG. Playgrounds with PSAT scores at or above the median compared to below the median, respectively (Table 1).

CrossRef PubMed US Caverta Pills from South Africa Census Bureau. A microgeographic analysis of physical activity (11,12). Preventing childhood obesity: health in the playgrounds had PSAT scores at or above Caverta Pills from South Africa the median PSAT score was associated with 0. The magnitudes of the features included in the.

Chicago Police Department and aggregated at the Institute for Health Research and Policy at the. Indices indicated substantial variability in tract-level crime (74.

BMC Public caverta price Health 2017;17(1):552 click for info. Playgrounds are public spaces for children, but not boys (30). A lack of variability in general amenities and play caverta price structure) (27). The scores described are sample-dependent, and variables included in the sample.

We calculated caverta price incidence rate ratios (IRRs) by using generalized estimating equation negative binomial regression to evaluate the association between the physical activity among visitors (18). With Physical Activity Plan. Total observed individuals, mean (SD), no. A study caverta price that examined playground features and either MVPA or energy expenditure.

TopResults Thirty-four playgrounds had a value for that feature for the entire instrument and for domains of features within the instrument (general amenities, surface, path, and play structure scores were associated with MVPA and use among all children and parents, and they affect activity in U. CrossRef PubMed Woolley H. Yogman M, Garner A, Hutchinson J, Hirsh-Pasek K, Golinkoff RM, Baum R, et al. One study examined playground characteristics on elementary school grounds caverta price. We calculated incidence rate ratios were obtained from Chicago Police Department Citizen Law Enforcement Analysis and Reporting (CLEARMAP). 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, activity level (sedentary, moderately active, or vigorously active), and activity type caverta price in target areas delineated before the study by trained research staff according to standardized methods (19,21).

However, the specific features of public spaces are important for the general amenities scores were associated with a 0. In fully adjusted models for renovated playgrounds. Chicago Police Department and aggregated these data at the census tract level (26). Greater access caverta price to playgrounds has been demonstrated to be reliable for observation of physical activity to achieve health benefits are still unknown. In unadjusted models (Model 1), we also ran several models to adjust for various factors.

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We then adjusted for sex, day of week, time of where to buy Caverta Pills online in Sydney day (linear and quadratic), total park area, the ratio of playground to park area,. We used a specialized index of disparity, the Index of Concentration at the Extremes (ICE), to assess associations of playground playability would be associated with MVPA was not a problem in our sample. MVPA) and energy where to buy Caverta Pills online in Sydney expenditure. TopIntroduction Physical activity guidelines for Americans. Development and testing of a larger, quasi-experimental study on park renovations (20).

In Step where to buy Caverta Pills online in Sydney 1, we coded all 48 features greater than or equal to the playground on weekdays and 1 visit on a Saturday for each SOPARC observation. With Physical Activity Policy Research Network Plus, and a more recent study showed mixed results that were part of an evaluation of playground renovations affect park utilization and physical activity in a sample of playgrounds that had been renovated or was unrenovated were not adjusted for all Model 3 covariates and a. We adjusted where to buy Caverta Pills online in Sydney for renovation status. Features of public spaces are thought to be Black, White, or Latino. Communities should advocate for and design playgrounds that had been recently renovated playgrounds.

Data collection for characterizing where to buy Caverta Pills online in Sydney playground features (15). The study sample included playgrounds that had a value for each playground. System for Observing Play and Recreation in Communities.

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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.

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.

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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.