Nov 28, 2012 | Business & Taxation
Stark II, Phase III – CMS Issues New Stark Regulations By Wayne A. Kinkade SAALFELD GRIGGS PC On September 5, 2007, the Centers for Medicare and Medicaid Services (“CMS”) completed Phase III of the rulemaking process under the federal physician self-referral...
Nov 28, 2012 | Business & Taxation
Choice of Entity: S Corporation or LLC? When the time comes for a business to adopt a formal entity structure, several important issues must be considered. It is difficult to determine which entity is the better choice without understanding the overall objectives of...
Nov 28, 2012 | Business & Taxation
Business Sale 101 – The Letter of Intent By Wayne A. Kinkade SAALFELD GRIGGS PC Owners of closely held corporations with two or more shareholders should plan in advance for the retirement, death or other departures among the shareholder group. Imagine learning that a...
Nov 28, 2012 | Business & Taxation
Business Sale 101 – The Letter of Intent By Douglas C. Alexander SAALFELD GRIGGS PC For many business owners, the culmination of a lifetime of building a successful business is its sale. Just as strategic planning is an important element in the successful operation of...
Nov 28, 2012 | Business & Taxation
Business Sale 101: Structuring the Sale By Douglas C. Alexander and Caleb A. Williams SAALFELD GRIGGS PC Previous articles in Business Briefs have discussed two initial steps in a typical business sale: drafting the letter of intent and conducting the due diligence...
Nov 28, 2012 | Business & Taxation
Business Sale 101: Due Diligence For many business owners, due diligence is one of the most frequently misunderstood aspects of a business sale transaction. Due diligence is important for both the purchaser and the seller of a business, as it enables both parties to...
