When forming an Arizona limited liability company (“LLC”) crafting a custom operating agreement is one of the most important steps taken to protect the business and ensure its long-term success. While ...

Greg Daugherty has worked 25+ years as an editor and writer for major publications and websites. He is also the author of two books. David Kindness is a Certified Public Accountant (CPA) and an expert ...

Many closely held businesses operate through entities classified as “S corporations,” an elective federal income tax regime that combines elements of corporate and partnership taxation. Among other ...

The exact steps for forming an LLC vary by state, but it's a similar process in most states. You'll need a business name, a registered agent, articles of organization, and an operating agreement in ...

Every new administration brings changes to the national economic landscape, and no one feels these changes more acutely than small businesses. In 2025's rapidly shifting economy, it's smart for ...

We have received numerous comments from administrators that an attorney has recommended the involvement of a valuator during the formation of a surgery center. While we do not believe the involvement ...