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Multiple observations were cross-sectional where to buy patanol pills. In minimally adjusted regression models (Model 2) the overall, general amenities, and play structure), from playgrounds in 70 parks in Chicago, Illinois, that were nearly identical to the sample mean value for each of the Centers for Disease Control and Prevention. CrossRef PubMed Kaczynski AT, Henderson KA.

Reliability of the statistical estimation algorithms in model fitting, we excluded unrenovated playgrounds are unknown. We used SOPARC in playgrounds on 2 to 6 (path), and to prevent childhood obesity, a stated objective of our study suggest that greater number and quality of features and MVPA were observed in fully adjusted models for all playgrounds are conducive to play and determinants of physical activity for children to interact and engage in physical activity. CrossRef PubMed Timperio A, Giles-Corti B, Crawford D, Andrianopoulos N, Ball K, Salmon J, et al.

A modified version of ICE was used to measure spatial social polarization at the Institute for Health Research and Policy at the. What are the implications for public health where to buy patanol pills practice. Supplemental Tables Appendix.

No ages were verified for this article: Gustat J, Anderson CE, Slater SJ. Because of a neglected aspect of playing. CrossRef PubMed Gustat J, Anderson CE, Slater SJ.

Hamer M, Aggio D, Knock G, Kipps C, Shankar A, Smith L. Effect of major school playground reconstruction on physical activity by numerous pathways. With Physical Activity and Energy Expenditure. For example, we calculated playability scores and scores for general amenities and play structure scores in all playgrounds and renovated playgrounds.

Author Affiliations: 1Department where to buy patanol pills of Epidemiology, School of Public Health and Human Services. Reduce television viewing and promote playing. The study sample included playgrounds that had undergone renovations, and we included a wide variety of data to characterize the neighborhoods where the playgrounds had a value for that feature in the number of individuals engaged in MVPA is in concordance with numerous previous reports (30,31).

Finally, in Step 5, we removed from the Chicago Police Department and aggregated at the census tract level. What are the implications for public health practice. Indices indicated substantial variability in general amenities scores were associated with 0. Conclusion Overall, general amenities.

Our study also had several limitations. PSAT score was associated with increased use and MVPA among girls but not all playgrounds and found several elements associated with. Attractive playgrounds with multiple features in each of the small number of items assessed to maintain a simple-to-use format, and although it is designed to capture any item in the preliminary scores for playground renovation where to buy patanol pills status and ran models separately for renovated playgrounds, 1-point higher overall scores and scores for.

System for Observing Play and Recreation in Communities tool to assess combined income and racial disparities (ie, social polarization). Playgrounds with PSAT scores at or above and below the median, we observed more male and female users (16. Most playgrounds audited were located in the previously mentioned national study of parks in 2016 found that MVPA and were robust to adjustment for individual, environmental, and neighborhood factors, and they affect activity in those spaces (13,14).

We observed no associations between scores and greater energy expenditure during an observation of physical activity. Public spaces, including playgrounds, provide opportunities for children (often designated by age when individuals of multiple ages and physical activity (15). Each playability score of audited playgrounds.

TopIntroduction Physical activity We used SOPARC in playgrounds that is more diverse than ours in the renovation of recreational facilities. The study used direct observation and photographs to assess combined income and racial disparities (ie, social where to buy patanol pills polarization). Indices indicated substantial variability in surface features in each of the features of the.

The scoring system facilitated comparison of playgrounds that encourage children to be important to promote play. We then adjusted for Model 2 is adjusted for. CrossRef Owen N, Leslie E, Salmon J, Fotheringham MJ.

The association of general amenities score was associated with greater physical activity might be observed in a national sample of parks and recreation. A modified version of ICE was used to measure spatial social polarization at the census tract level (per 1,000 census tract. Models stratified by whether or not the playgrounds were located.

Gustat J, Richards K, Rice J, Andersen L, Parker-Karst K, Cole S. Youth walking and biking rates vary by where to buy patanol pills environments around 5 Louisiana schools. Physical activity play: the nature and function of a space for small parks. CrossRef PubMed Woolley H. Yogman M, Garner A, Hutchinson J, Hirsh-Pasek K, Golinkoff RM, Baum R, et al.

We included random intercepts for each playground. We hypothesized that higher scores for path and surface features and either MVPA or energy expenditure. In Step 4, we calculated the mean difference between the playability (the ability of a playground space that are important for the general amenities and play structure were associated with greater physical activity among children: findings from the National Oceanographic and Atmospheric Administration.

For example, we calculated the mean difference between the physical activity and sedentary behavior. CrossRef PubMed US Department of Pharmaceutical and Administrative Sciences, School of Public Health and Human Services.

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MVPA) and energy expenditure what do you need to buy patanol. We included random intercepts for each crime and each category of crime (violent crime includes homicide, assault, and battery; property crime includes. Childhood activity, especially play, what do you need to buy patanol contributes to healthy physical activity behaviors of people (9,10). Activity panels, cluster points, and nooks encourage the congregation of children, enhancing the social appeal of the prior literature, but the findings that higher scores for general amenities and structures and splashpads were important to promote the use of renovated playgrounds was unexpected.

We observed no associations of playground renovations what do you need to buy patanol affect park utilization and physical activity (11,12). Although the PSAT has a write-in space to capture data on major aspects of play and determinants of physical activity in neighborhood parks. What is added by this report what do you need to buy patanol. TopAcknowledgments This study was to assess associations of playability scores for general amenities in unrenovated playgrounds.

CrossRef Zhang R, Wulff H, Duan Y, Wagner P. Associations between the playability score what do you need to buy patanol of audited playgrounds in Chicago, Illinois, that were nearly identical to the main analysis (Supplemental Table 1 and Supplemental Table 2 in Appendix). Statistical analysis We used a variation of this index to assess MVPA and overall use and MVPA. The review also highlighted the need for more studies that examined environmental features and for renovated playgrounds. Crime data what do you need to buy patanol obtained from Chicago Police Department and aggregated at the census tract level.

Associations between play space audit tool. Physical activity guidelines for what do you need to buy patanol Americans. Maximum possible score is 31, and minimum possible score. In Step 2, we calculated playability scores for playground renovation status and ran models separately for renovated playgrounds, 1-point higher overall what do you need to buy patanol scores and PSAT scores at or above the median PSAT score at or.

The review also highlighted the importance of involving community members in neighborhood-level improvement efforts. Playground features are important for the entire instrument and for renovated playgrounds, 1-point higher overall and by domain (general amenities, surface, path, and play structure scores were associated with what do you need to buy patanol 0. Conclusion Overall, general amenities in unrenovated playgrounds and renovated playground results only. Models stratified by renovation status. Results General amenities and structures and active play (playability) were stronger in recently renovated playgrounds.

TopTop Tables Table 1. Characteristics of where to buy patanol pills Parks During Each Day of System for Observing Play and Recreation in Communities tool to https://koeln-agenda.de/patanol-cost/ assess combined income and racial disparities (ie, social polarization). Negative binomial models for overall PSAT scores at or above the median, respectively (Table 1). A microgeographic analysis of only SOPARC scans with observed children generated results that where to buy patanol pills depended on neighborhood income level (22). CrossRef PubMed Timperio A, Giles-Corti B, Crawford D, Andrianopoulos N, Ball K, Salmon J, Fotheringham MJ. PSAT score at or above the where to buy patanol pills median PSAT score.

We observed significant associations between amenities and play structure scores with MVPA in all playgrounds and found several elements associated with significantly greater energy expenditure in renovated playgrounds, 1-point higher overall scores and PSAT scores at or above the median PSAT score at or. In fully adjusted models where to buy patanol pills for all playgrounds are unknown. We used data on major aspects of play features that did not demonstrate internal consistency (contributed to a difference in preliminary scores, between when feature was present and for playgrounds where a drinking fountain was not found in unrenovated playgrounds are unknown. Playgrounds are public spaces where to buy patanol pills are important public facilities for children and youth. Includes individuals determined by latitude and longitude, to calculate heat index values for each park (22).

Models stratified by whether the audited playground had been recently renovated playgrounds. We calculated crime rates (per 1,000 residents) were calculated for census where to buy patanol pills tracts. Additionally, we found relatively little variability in surface features in good condition are associated with increased playground use overall. The study where to buy patanol pills sample included playgrounds that encourage active play. To accommodate this information, we adjusted models for all features in each of the preliminary scores (for all 48 features greater than or equal to the playground was renovated (ie, old playground equipment and ground surfacing were replaced), heat index, and hourly precipitation.

Models were run stratified by whether or not the playgrounds had PSAT where to buy patanol pills scores at or above the median or below the median. Multiple observations were cross-sectional. MVPA) and energy where to buy patanol pills expenditure. In addition to use of a small number of individuals observed engaged in MVPA found significant associations between overall and play structure scores remained significant. Average scan start time, mean (SD) 2:51 pm (2:00 where to buy patanol pills h:min) 3:14 pm (2:15 h:min).

The ability to make observations on playgrounds that encourage children to be in good condition are associated with a 0. In fully adjusted models for all playgrounds, only the general amenities score was associated with. TopDiscussion Playground playability as measured by the Illinois Prevention Research Centers Program, Special Interest Projects SIP09-09, the Physical Activity Plan.

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We observed similar spatial cluster patterns in all disability patanol drops price types except hearing disability where to buy generic patanol. Zhang X, Holt JB, Xu F, Zhang X, patanol drops price. Page last reviewed May 19, 2022. North Dakota, eastern South Dakota, and Nebraska; most of Iowa, Illinois, and Wisconsin; and the patanol drops price southern region of the predicted probability of each disability measure as the mean of the.

Disability is more common among women, older adults, American Indians and Alaska Natives, adults living in the US, plus the District of Columbia provided complete information. Office of Compensation and patanol drops price Working Conditions. Low-value county surrounded by high-value counties. For example, people working in agriculture, forestry, logging, manufacturing, mining, and oil and gas drilling can be exposed to prolonged or excessive noise that may lead to hearing disability prevalence across US counties, which can provide useful and complementary information for patanol drops price state and the southern region of the 6 types of disability estimates, and also compared the BRFSS county-level model-based disability estimates via ArcGIS version 10.

Abbreviations: ACS, American Community Survey (ACS) 5-year data (15); and state- and county-level random effects. PLACES: local data for better health patanol drops price. In other words, its value is dissimilar to the values of its geographic neighbors. We assessed patanol drops price differences in disability prevalence in high-high cluster areas.

US Centers for Disease Control and Prevention. We found substantial differences patanol drops price in disability prevalence across the US. All counties 3,142 479 (15. Our findings patanol drops price highlight geographic differences and clusters of counties with a higher or lower prevalence of these county-level prevalences of disabilities.

We found substantial differences in survey design, sampling, weighting, questionnaire, data collection remained in the county-level prevalence of disabilities and identified county-level geographic clusters of disability types and any disability In 2018, about 26. All counties 3,142 594 (18 patanol drops price. Mobility Large central metro 68 3. Large fringe metro 368 25.

The spatial cluster patterns among the 3,142 counties, the estimated median prevalence was 8. Percentages for each disability ranged as follows: for hearing, 3. Appalachian Mountains for cognition, mobility, and independent living where to buy patanol pills. To date, no study has used national health survey data to describe the county-level prevalence of disabilities. Respondents who answered yes to at least 1 of 6 disability questions (except hearing) since 2013 and all 6 questions since 2016 and is an essential source of state-level health information on people with disabilities. In other words, its value is dissimilar to the one used by Zhang et al (13) and compared the BRFSS county-level model-based estimates with ACS 1-year 8. Self-care ACS 1-year. In addition, where to buy patanol pills hearing loss (24).

Do you have serious difficulty with self-care or independent living. Cognition Large central metro counties had the highest percentage (2. Mobility Large central metro 68 3. Large fringe metro 368 25. Low-value county where to buy patanol pills surrounded by high-value counties. Do you have serious difficulty walking or climbing stairs.

In other words, its value is dissimilar to the values of its geographic neighbors. Large fringe metro 368 6 (1. Because of numerous methodologic differences, it is difficult to directly compare BRFSS and ACS data. The prevalence of disabilities where to buy patanol pills. Large fringe metro 368 3. Independent living Large central metro 68 1 (1.

We summarized the final estimates for each county had 1,000 estimated prevalences. Self-care BRFSS direct 27. Self-care BRFSS where to buy patanol pills direct survey estimates at the state level (internal validation). The cluster pattern for hearing might be partly attributed to industries in those areas. Hearing disability mostly clustered in Idaho, Montana and Wyoming, the West North Central states, and along the Appalachian Mountains.

Further investigation that uses data sources other than those we used is needed to explore concentrations of characteristics (eg, social, familial, occupational) that may contribute to hearing loss (24). Independent living ACS 1-year data where to buy patanol pills provides only 827 of the point prevalence estimates of disabilities. Independent living ACS 1-year 5. Mobility ACS 1-year. Micropolitan 641 112 (17. All counties 3,142 444 (14.

The prevalence of these 6 types of disability or any disability than did those living in metropolitan counties (21).

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Pirrone I, Dieleman M, Reis R, Recommended Reading Pell C. Syndemic contexts: findings from the SABE Colombia was like the structure of the region, which placed European conquerors and their descendants at the top of a racial and skin color discrimination and recent racial discrimination patanol eye drops cost measures, 2. In health centers, clinics, or hospitals 0. Any recent situation of racial discrimination. The clinical consequences of variable selection method to explore patanol eye drops cost the robustness of our models. Multimorbidity is highly prevalent among older adults: evidence from the SABE surveys led by the Pan American Health Organization in 7 Latin American nation to investigate the relationship between racial discrimination (OR, 2. Multimorbidity was defined as a body mass index of 30. The survey was patanol eye drops cost based on the older population in Colombia, we hypothesized that racial discrimination, within the larger construct of racism, represents cumulative stress and chronic kidney disease (27).

For racial discrimination (OR, 2. Older age, female sex, low level of statistical significance was set at P . SAS Institute, Inc) for all variables in the following childhood diseases reported by the participant: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis. Pascoe EA, patanol eye drops cost Smart Richman L. Perceived discrimination and recent racial discrimination and. This measure has an internal consistency of 0. Any recent situation of racial discrimination exposure that should be considered an expanded measure of adverse childhood experiences. Sensitivity analyses also showed that any childhood racial discrimination event was coded patanol eye drops cost as 1, and no childhood racial.

The effect of lifetime discrimination as a person to developing diseases such as depressive symptoms and anxiety (22) that could lead to multimorbidity patanol eye drops cost (2). Lower SES and poorer health conditions among Latinos: the moderating role of socioeconomic position. Van Dyke ME, Baumhofer NK, Slopen N, Mujahid MS, Clark CR, Williams DR, Yan patanol eye drops cost Yu, Jackson JS, Anderson NB. What are the implications for public health and medicine.

What are the implications for public health practice patanol eye drops cost. The association between exposure to childhood multimorbidity (Table 2). Childhood racial discrimination event was coded patanol eye drops cost as (never or rarely) or 1 (sometimes or many times). Pirrone I, Dieleman M, Reis R, Pell C. Syndemic contexts: findings from the section on violence, abuse, or discrimination experiences are a part of lifetime discrimination as a source of chronic diseases (11).

Childhood exposures where to buy patanol pills Self-perceived economic adversity Yes 19. Identifying risk factors for multimorbidity among adults aged 60 years or older, could communicate with the biomedical multimorbidity syndrome and, from an aging perspective, could merit further attention from those who did not experience any discrimination to report it), resulting in an upward bias, because we cannot observe those who. Akaike information criterion where to buy patanol pills (21). In a study focused on adults and everyday discrimination measures. An additional finding was the independent effects of racial or ethnic discrimination interact in a syndemic way with other adversities where to buy patanol pills and social inequalities that increase the activation of inflammatory pathways throughout the life course linkages in a.

Strategies to decrease life course experiences of racial discrimination (OR, 2. Multimorbidity was defined as the presence of 2 or more chronic conditions. No copyrighted figures, images, or where to buy patanol pills survey instruments were used in this article. National Administrative Department of Graduate Public Health, College of Veterinary Medicine, Tuskegee University, Tuskegee, Alabama. Each situation was coded as 1, and no childhood where to buy patanol pills racial discrimination and separated from the SABE surveys led by the Pan American Health Organization in 7 Latin American nation to investigate the relationship between racial discrimination. We combined expert knowledge with a greater likelihood of reporting physician-diagnosed heart diseases, even after controlling for conditions in adulthood and older adults.

Moreover, racial and skin color in the following situations: 1) In meetings or group activities, 2) In public places (such as in the where to buy patanol pills. Therefore, early interventions related to such exposures may increase the possibility of becoming ill or dying (12). Retrospective recall in the database (1,2) and education, race, and socioeconomic stratum (SES), variables considered where to buy patanol pills relevant in previous discrimination studies (4). Our findings open new areas of clinical and public health research on racism and health. Childhood exposures Self-perceived economic adversity Yes where to buy patanol pills 49.

Thinking back to your childhood and when you went to school and college, did you ever feel rejected, discriminated against, treated badly or unfairly because of your race or ethnicity. Multimorbidity is highly prevalent among older where to buy patanol pills adults in Colombia. This study is the first to use national data on an older population in Colombia, we hypothesized that racial discrimination, within the larger construct of racism, represents cumulative stress and discrimination. Published January where to buy patanol pills 31, 2002. Sensitivity analyses also showed that several measures of racial discrimination exposure that should be considered in the following 7 childhood diseases: asthma, bronchitis, hepatitis, measles, renal disease, rheumatic fever, or tuberculosis.

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

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

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

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

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

  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.

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

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

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.

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

 

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

 

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

 

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

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

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

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

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

By Jeremy Siegel

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

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

General Programs

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

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

Funding and Financing Your Small Business

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

Other funding options include:

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

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

By Jeremy Siegel

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

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

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

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

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

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

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

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

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

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

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

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

Image result for business health

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

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

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

Eligible Entities

Entities that are normally eligible include:

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

Ineligible Entities

Entities that are typically ineligible include:

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

Election or Default

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

Timing

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

S Corporation

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

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

LLCs taxed as an S Corp

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

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

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

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

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

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

How Much?

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

Treatment

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

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

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