New state law changes I&D rules for some trusts
Under the measure, proceeds from non-grantor trusts are not taxable
LLC
When you die, what happens to your single-member LLC?
Strategies to avoid months of delay and possibly substantial legal fees
How the new law applies to two-member LLCs
Two-member LLCs are like marriages – their biggest problems involve incompatibility
Single-owner businesses and LLC formation
Even if you have a single employee or other person that you work closely with, forming one to conduct your business is a smart idea
The duty of loyalty under the new LLC Act
You can’t really understand the duty of loyalty unless you’re aware of the eight subsidiary duties hidden in it
How to approach a Section 5 election
Forms can help LLCs decide whether to be covered by the new LLC before 2014
'Flexibility' in the new LLC law
Knowing what your organization really stands for and knowing how to communicate that message is a business art
'Off-the-shelf' agreements embedded in new LLC law
The agreements are a major boon for New Hampshire small businesses that lack tailored operating agreements
Converting corporations under the new LLC law
Changes mean the real estate transfer tax likely won’t apply to conversions
The new law and ownership rights
The act’s provisions are so much stronger that not adopting them early might be a big mistake
NH Business Review
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