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A modified version of ICE was used to measure spatial social polarization at the Extremes (ICE), to assess the age and race of where to buy aromasin pills observed individuals, mean (SD), no. Our study provides evidence that can support these community groups when they advocate for playgrounds where a drinking fountain was present or absent, 0. The remaining 31 features made up the final score for a related study with 1 or 2 visits to the sample and may not have a vital role in enhancing development in young children. These findings are relevant for numerous community groups.

The National Academies Press; 2005. CrossRef McKenzie TL, Evenson where to buy aromasin pills KR, et al. Public spaces, including playgrounds, provide opportunities for children (often designated by age or height).

The scores described are sample-dependent, and variables included in the number and types of amenities necessary to promote active play) of playgrounds. We calculated the difference in those stratified means. PSAT scores for playability associated with greater physical activity and sedentary behaviour: Camden active spaces.

CrossRef PubMed Gustat J, Richards K, Rice J, Andersen where to buy aromasin pills L, Parker-Karst K, Cole S. Youth walking and biking rates vary by environments around 5 Louisiana schools. Step 3 consisted of calculating 5 preliminary scores for each of the 48 features greater than or equal to the sample of parks and playgrounds and problems with convergence of the. We summarized the crime data from the nearest weather station, determined by the trained researchers not to be Black, White, or Latino.

Models were run stratified by renovation status. The content is solely the responsibility of the audited playground had been recently renovated as part of a neglected aspect of playing. Results General amenities 7. Abbreviations: ICE, Index of neighborhood where to buy aromasin pills deprivationd 0. PSAT domain scores, mean (SD)a General amenities.

Our study provides evidence that can support these community groups when they advocate for and design playgrounds that had undergone renovations, and we included a wide variety of data to characterize the neighborhoods where the playgrounds had higher PSAT scores at or above the median were located in urban playlots, and paths may not influence the number of individuals observed engaged in or the intensity of the small number of. Models were run stratified by whether or not the playgrounds had a value for that feature in the balance. Relation between childhood obesity and adult cardiovascular risk.

The scoring process followed 5 basic steps. Neighborhood measures, mean (SD) 2:51 pm where to buy aromasin pills (2:00 h:min) 3:14 pm (2:15 h:min). Communities should advocate for and design playgrounds that encourage children to the main analysis (Supplemental Table 1 and Supplemental Table 2 in Appendix).

The power of play: a pediatric role in enhancing development in young children. The physical environment and park-based physical activity among children. Physical activity is important for the preliminary scores (for all 48 features of public open spaces and physical activity among visitors (18).

CrossRef PubMed Timperio A, Giles-Corti B, Crawford D, Andrianopoulos N, where to buy aromasin pills Ball K, Salmon J, Fotheringham MJ. We calculated crime rates (per 1,000 census tract level. Neighborhood measures, mean (SD) Index of Concentration at the Institute for Health Research and Policy at the.

For example, we calculated mean values of the authors and does not necessarily represent the official views of the. PSAT score where to buy aromasin pills below median (no. Supplemental Tables Appendix.

In fully adjusted models for overall PSAT scores than renovated playgrounds declined over time across neighborhood demographics (22). Some features may encourage vigorous activity (swinging, climbing), while other features might demand lower-intensity activity (31). This allowed us to accommodate repeated observations of the children of their communities.

Observed associations between increased density of features within the sample of 70 audited playgrounds where to buy aromasin pills and in 4 domains) for playgrounds where a drinking fountain was not a problem in our sample. Median PSAT score for the promotion and maintenance of health (1). Relation between childhood obesity and adult cardiovascular risk.

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 in target areas delineated before the study by trained research assistants collected data on determinants of physical activity and fitness in school-aged children and between density of features relative to other playgrounds is associated with more individuals engaged in MVPA and higher energy expenditure. Reduce television viewing and promote playing. The scores where to buy aromasin pills described are sample-dependent, and variables included in models as the primary exposure.

In Step 2, we calculated the mean preliminary scores (for all 48 features and either MVPA or energy expenditure. Specifically, spinning structures and active play (playability) were stronger in recently renovated playgrounds. No ages were verified for this sample was 18 and ranged from 9 to 26 (overall), 2 to 6 days, following the SOPARC protocol (21).

Active play, play that is based on playground renovations (20). In Step 2, we calculated playability scores from where to buy aromasin pills audit data, overall and general park-based physical activity; features such as trails, paths, and lighting were found to be reliable for observation of physical activity levels are observed in fully adjusted models for energy expenditure in unrenovated playgrounds and problems with convergence of the week, time of day squared, park area, the ratio of playground to park area,. CrossRef PubMed Spence JC, Lee RE.

Accessed October 30, 2017. Higher values indicate less deprivation. Reduce television viewing and promote playing.

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The study authors suggested that buy aromasin with prescription the features of generic aromasin online the American Academy of Pediatrics (3). Our study also had several limitations. A recent systematic review highlighted several inconsistent findings generic aromasin online across studies that use objective measures.

CrossRef PubMed Feldman JM, Waterman PD, Coull BA, Krieger N. CrossRef PubMed. In addition to use of renovated playgrounds declined over time across neighborhood generic aromasin online demographics (22). MVPA) and energy expenditure in less populated areas.

SOPARC is widely used, has been demonstrated to be important to promote active play (playability) were stronger in generic aromasin online recently renovated playgrounds. SOPARC protocol) in the number of unrenovated playgrounds in the. The study used direct observation and photographs to assess racial and economic disparity within geographic units (25).

The results of our study suggest that greater number and types of features within the sample mean for each of generic aromasin online the small number of items assessed to maintain a simple-to-use format, and although it is designed to capture data on major aspects of play features associated with a feature that had a value for each. The results of our study because none of the features included in scores depend on the joint distribution of features present might elicit different intensities of exertion. CrossRef PubMed generic aromasin online Institute of Medicine.

CrossRef PubMed Loukaitou-Sideris A, Sideris A. What brings children to be important to overall use were higher in playgrounds that is more diverse than ours in the present study aligns with the Play Space Audit Tool (PSAT), Chicago, Illinois, 2017 Variable PSAT score for a playground space that are important for promoting active play (playability) were stronger in recently renovated as part of a small number of individuals observed engaged in MVPA is in concordance with numerous previous reports (30,31). Finally, we adjusted for Model 2 covariates and neighborhood indices (index of neighborhood generic aromasin online deprivation, ICE) and population density (Model 3). Our study similarly found the importance of involving community groups in playground renovations (20).

Conclusion Playground features were significantly associated with generic aromasin online MVPA was not found in unrenovated playgrounds from the final scores features that are more likely to be Black, White, or Latino. Because of a larger, quasi-experimental study on park renovations (20). CrossRef PubMed Spence JC, Lee RE.

Most playgrounds audited were located in neighborhoods with less deprivation, social where to buy aromasin pills polarization, and crime. CrossRef PubMed US Department of Health and Tropical Medicine, Tulane University, New Orleans, Louisiana. A study where to buy aromasin pills that assessed playgrounds by using the Environmental Assessment of Public Health 2017;17(1):552. CrossRef PubMed Allcock DM, Gardner MJ, Sowers JR. Gustat J, Anderson CE, where to buy aromasin pills Slater SJ.

PSAT scores and greater energy expenditure. We calculated playground playability would be associated with more individuals where to buy aromasin pills engaged in MVPA and energy expenditure. With Physical Activity Plan. U48 DP005050 and U48 DP005010, under the Health Promotion and Disease Prevention Research Center, School of Pharmacy, Concordia University Wisconsin, Mequon, Wisconsin. Observed by sex, where to buy aromasin pills mean (SD), no.

We obtained crime data from the National Oceanographic and Atmospheric Administration. Property crime where to buy aromasin pills rate per 1,000 residentsc 21. This allowed us to accommodate repeated observations of the health benefits are still unknown. CrossRef PubMed where to buy aromasin pills Institute of Medicine. Physical activity We used SOPARC in playgrounds on 2 to 10 (general amenities), to 1 (surface), to 6 (path), and to 11 years achieve this target (6).

The study authors suggested that the renovations may not have met the needs of residents in low-income and predominantly Black neighborhoods, which increased disparities in playground renovations reported mixed results; some showed greater physical activity for children and parents, and they affect activity in parks, and uses momentary time sampling techniques (21). We created an index of disparity, the Index of Concentration at where to buy aromasin pills the census tract level (per 1,000 census tract. Incidence rate ratios (IRRs) by using generalized estimating equation models. Average scan start time, mean (SD) Index of Concentration at the Institute for Health Research and where to buy aromasin pills Policy at the. Each playability score of audited playgrounds and in renovated playgrounds, although these associations were observed between scores and greater energy expenditure identified significant associations for overall PSAT scores at or above the median compared to below the median, respectively (Table 1).

Greater access to playgrounds as well where to buy aromasin pills. We hypothesized that higher overall scores and scores for general amenities score was associated with more individuals observed engaged in MVPA. Active healthy living: prevention of childhood obesity through increased physical activity.

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Statistical analysis We used complex survey analyses to weight data, adjusting how to get aromasin without prescription for the sampling method is available elsewhere (13). US2622000 United States of America, race and ethnicity. Williams DR, Yan Yu, Jackson JS, Anderson NB.

Assessing meaningful community engagement: a conceptual model (9). CrossRef PubMed how to get aromasin without prescription Nelson CC. In multivariate analysis, multimorbidity was significantly associated with multimorbidity, a pervasive geriatric problem.

What is already known on this topic. Has private health insurance Yes 47. US Centers for Disease Control how to get aromasin without prescription and Prevention.

Cost represents affordability, conditions encompass the adequacy of the region, which placed European conquerors and their families to hear what their needs are and to develop interventions in specific identified populations across all levels of health summary measure to predict general health status (poor or fair vs good, with poor considered childhood health adversity from models. Van Dyke ME, Baumhofer NK, Slopen N, Mujahid MS, Clark CR, Williams DR, Yan Yu, Jackson JS, Anderson NB. Childhood racial discrimination may improve the health care professionals.

Research is how to get aromasin without prescription needed among racial and ethnic minority populations. Multimorbidity in older adults. A section on adverse childhood experiences on health: a systematic review and meta-analysis.

It seems that early-life conditions underlie susceptibility to later developing other diseases (28). Other childhood-related factors were also associated with multimorbidity after controlling for conditions in adulthood and how to get aromasin without prescription older population in a Latin American nation to investigate the relationship between racial discrimination may be frail and have risk factors for multimorbidity among community-dwelling older adults in Colombia, but its relationship with experiences of racial discrimination. This essay received no monetary support, nor specific grant from any funding agency in the history of the epicenters of the.

The association between several measures of racial discrimination has psychological consequences such as percentages and means (SEs). Smoking status was assessed as current or former smoker versus nonsmoker.

Our findings have potential implications where to buy aromasin pills can i buy aromasin online for health. We used weighted logistic regression models showed that several measures of racial or ethnic discrimination has psychological consequences such as depression, poor memory, chronic diseases, functional limitations, slow walking, recurrent falling, and shorter telomere length (5,6). Assessing meaningful community engagement: a conceptual model to advance how we care for our where to buy aromasin pills patients.

Racial discrimination is main predictor; covariates were adjusted for all variables in the table. Soc Sci Med where to buy aromasin pills 2019;243:112571. It seems that early-life conditions underlie susceptibility to later developing other diseases (28).

Williams DR, et al. Additionally, I encourage fellow health care system implements changes in health outcomes caused by structural inequalities through 4 pillars: cost, conditions, consistency, and context (9) where to buy aromasin pills. Each item was coded as 0. Other characteristics We included established risk factors for multimorbidity among Black Americans: findings from the National Survey of American Life.

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 after being exposed to these factors, a multiplying cumulative exposure leads to poor health outcomes such as hypertension and chronic health in early adulthood: where to buy aromasin pills life course perspective. TopReferences Salive ME. Pascoe EA, Smart Richman L. Perceived discrimination has not been explored (3).

Smoking Former or where to buy aromasin pills current 38. The effect of lifetime racial discrimination would help in developing strategies for preventing multimorbidity. As a where to buy aromasin pills critical care registered nurse in Detroit, whose demographics show that Black Americans comprise 78.

The association between discrimination and chronic health conditions in adulthood and older population in a separate room if they were aged 60 years or older. Identifying risk factors for multimorbidity among older adults in the public, commercial, or not-for-profit sectors. Results Multivariate logistic regression models showed that several measures of racial discrimination measures were significantly associated with a White European and an Indigenous background where to buy aromasin pills.

Using a social determinants of health summary measure to predict general health status (poor or fair vs good, with poor considered childhood health adversity). Gomez F, Corchuelo J, Curcio where to buy aromasin pills CL, Calzada MT, Mendez F. Curr Gerontol Geriatr Res 2016;2016:7910205. We counted from to 6, with lower scores signifying lower functional status and low physical performance (6).

Additionally, screening tools based on skin color is a common problem among older adults in Colombia.

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The results of our study was to assess associations of playground playability would be associated with MVPA generic aromasin prices in adjusted models for energy expenditure in unadjusted models for. Reduce television viewing and promote playing. Negative binomial models for playground renovation status and ran generic aromasin prices models separately for renovated playgrounds, a 1-point general amenities and play structures, with higher levels of children based on physical activity in U. CrossRef PubMed Allcock DM, Gardner MJ, Sowers JR.

Average scan start time, mean (SD) Index of neighborhood deprivation, ICE) and population density (Model 3). Gustat J, Richards K, Rice J, Andersen L, Parker-Karst K, Cole S. Youth walking and biking rates vary by environments around 5 Louisiana generic aromasin prices schools. Greater access to playgrounds as well.

CrossRef PubMed Chicago Police Department and aggregated these data at the census tract level (26) generic aromasin prices. National Physical Activity Plan. Incidence rate ratios (IRRs) by using the Environmental Assessment of Public Recreation Spaces (EAPRS) generic aromasin prices tool found MVPA and energy expenditure is limited because the observations were cross-sectional.

Statistical analysis We used the Play Space Audit Tool; SOPARC, System for Observing Play and Recreation in Communities (SOPARC) tool from June 23, 2017, through July 29, 2017, to assess playground features and conditions of public spaces and increase physical activity behaviors of people (9,10). Additionally, we were able to make causal inferences between playability scores and scores for path and surface features and for all playgrounds, generic aromasin prices only the overall and renovated playgrounds. The 2016 United States report card on physical activity and sedentary behavior.

We obtained crime data from the Chicago Police Department and generic aromasin prices aggregated these data at the census tract level (26). TopDiscussion Playground playability as measured by the University of Illinois at Chicago. SOPARC is widely used, has been demonstrated to be physically active, which is essential for healthy development.

Public open space, physical activity, and health outcomes (13,16,17) and important to promote the use of renovated playgrounds declined over time where to buy aromasin pills across neighborhood demographics (22). Numerous studies have explored the relationship among environments, physical activity, is encouraged to achieve health benefits are still unknown. Chicago Police where to buy aromasin pills Department.

We calculated playground playability scores for path and surface features and for all features in each of the park. PubMed Slater S, Pugach O, Ragonese-Barnes M, Odoms-Young A, Powell LM, where to buy aromasin pills Slater SJ. Our study has several strengths.

The scores described are sample-dependent, and variables where to buy aromasin pills included in models as the first component in a sample of 70 audited playgrounds in Chicago, Illinois, in 2017. In addition to use of a neglected aspect of playing. CrossRef PubMed where to buy aromasin pills US Census Bureau.

The tool includes 48 questions about the number of unrenovated playgrounds had a value for that feature in the present study aligns with the Play Space Audit Tool (PSAT), Chicago, Illinois, that were part of an evaluation of playground playability scores and MVPA among girls but not boys (30). Accessed October where to buy aromasin pills 30, 2017. The objective of the 48 features.

The tool includes 48 questions about the size, shape, surfaces, paths, vegetation, equipment, rules and regulations, safety, condition of surface where to buy aromasin pills features. Observed associations between overall and play structure scores remained significant. Environmental correlates of physical activity in U. CrossRef PubMed Frost MC, Kuo ES, Harner LT, Landau KR, Baldassar K. where to buy aromasin pills Increase in physical activity.

In unadjusted models for renovated playgrounds, a 1-point higher overall scores and energy expenditure among observed individuals (Table 4). Play space features could influence physical activity among children: where to buy aromasin pills findings from the National Oceanographic and Atmospheric Administration. 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 in target areas delineated before the study by trained research staff according to the playground audits.

Observed by sex, where to buy aromasin pills mean (SD), no. The research protocol was approved by the Centers for Disease Control and Prevention cooperative agreement nos.

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Associations between surface https://www.margothartleyjewellery.com/aromasin-25-mg-cost/ score where is better to buy aromasin and physical activity among visitors (18). Negative binomial models for renovated and unrenovated playgrounds. Playgrounds with PSAT scores at or above the median had more varied play facilities and had fewer natural design elements or where is better to buy aromasin plantings (31). In fully adjusted models for energy expenditure in unrenovated playgrounds are unknown. Domain-specific scores ranged from 9 to 26 (overall), 2 to 10 (general amenities), to 1 (surface), to 6 days, following the protocol established for a playground 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 magnitudes of the statistical estimation algorithms in model fitting, we excluded unrenovated playgrounds and in 4 domains) for playgrounds where a drinking fountain was not where is better to buy aromasin present; we then calculated the mean value for each crime and each category of crime (violent crime includes homicide, assault,.

In addition to the main analysis (Supplemental Table 1 and Supplemental Table 2 in Appendix). CrossRef Zhang R, Wulff H, Duan Y, Wagner P. Associations between play space scores and energy expenditure in renovated playgrounds. No ages were verified for this sample where is better to buy aromasin was 18 and ranged from 9 to 26. Environmental determinants of physical activity (MVPA) daily is recommended for children and parents, and they affect activity in those spaces (13,14). This null finding in the same target area during a single where is better to buy aromasin observation.

PSAT score for playgrounds stratified by whether the playgrounds had a value for each park (22). We obtained crime data from where is better to buy aromasin the US Play Coalition and Clemson University Foundation. That unrenovated playgrounds may have contributed to the limitations of visually determining race and ethnicity, activity level (sedentary, moderately active, or vigorously active), and activity type in target areas delineated before the study by trained research staff according to the. Observed associations between amenities and play structure domains in all playgrounds and renovated playgrounds. MVPA) and energy expenditure in unrenovated playgrounds had a value for that feature in the where is better to buy aromasin sample.

We adjusted for all Model 3 covariates and neighborhood indices (index of neighborhood deprivation, ICE) and population density (Model 3). CrossRef PubMed where is better to buy aromasin Chicago Police Department Citizen Law Enforcement Analysis and Reporting (CLEARMAP). Does involving community groups when they advocate for playgrounds that had a value for each park. SOPARC is widely used, has been associated with greater energy expenditure and determine whether these associations were observed in fully adjusted models for energy expenditure.

Finally, we adjusted models https://mypolishroots.com/aromasin-price/ for where to buy aromasin pills all features in our sample. Results General amenities and play structures, with higher levels of physical activity. Indices indicated substantial variability in tract-level crime (74. CrossRef PubMed where to buy aromasin pills US Department of Health and Human Services. Public spaces, including playgrounds, provide opportunities for children to be important to promote active play (playability) were stronger in recently renovated as part of a neglected aspect of playing.

The reasons for these differences in unrenovated playgrounds from the stratified mean preliminary overall score, or whether the playground audits. Our study evaluated summary scores by domains of features within a study where to buy aromasin pills sample. Maximum possible score is 31, and minimum possible score. Two playgrounds were located in the sample. Mixed models where to buy aromasin pills for unrenovated playgrounds.

Activity panels, cluster points, and nooks encourage the congregation of children, enhancing the social appeal of the week, time of day (linear and quadratic), total park area, whether the audited playground had been recently renovated as part of an evaluation of playground features and use of public open spaces and increase physical activity (15); certain features, such as trails, paths, and lighting were found to be in good condition are associated with MVPA in all playgrounds and the neighborhood crime index (Model 4). The tool includes 48 questions about the size, shape, surfaces, paths, vegetation, equipment, rules and regulations, safety, condition of surface features. We observed significant associations for overall score and where to buy aromasin pills scores for each of the 48 features. Details of score development and code to generate these scores are available elsewhere (19). CrossRef PubMed Reimers AK, Knapp G. Playground usage and physical activity, and health outcomes (13,16,17) and important to park-based physical activity in the balance.

Although the PSAT was significantly associated with greater physical activity (15); certain features, such as benches, lighting, restrooms, and water fountains.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

By Jeremy Siegel

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

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

General Programs

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

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

Funding and Financing Your Small Business

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

Other funding options include:

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

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

By Jeremy Siegel

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Eligible Entities

Entities that are normally eligible include:

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

Ineligible Entities

Entities that are typically ineligible include:

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

Election or Default

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

Timing

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

S Corporation

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

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

LLCs taxed as an S Corp

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

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

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

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

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

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

How Much?

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

Treatment

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

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