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STARTING AND OPERATING A
BUSINESS IN
CALIFORNIA
NOTE: LINKS DISABLED! All links to the e-book are
disabled in this sample table of contents, since the
e-book chapters are not posted on the Internet.
(This is a sample for a California edition for a hypothetical
California manufacturer, "Acme Dynamite Company." Each state
edition's table of contents is slightly different.)
Copyright © 2007, Michael D. Jenkins
All Rights Reserved
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“This publication is designed to provide accurate and
authoritative information in regard to the subject
matter covered. It is sold with the understanding that
the publisher and author are not engaged in rendering
legal, accounting, or other professional services. If
legal advice or other expert assistance is required,
the services of a competent professional person should
be sought.” -- from a Declaration of Principles
jointly adopted by a committee of the American Bar
Association and a committee of publishers.
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TABLE OF CONTENTS
PREFACE
PART I -- STARTING YOUR BUSINESS
Chapter 1: Deciding to Go into Business
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1.1 - Taking the Plunge
1.2 - Advantages and Disadvantages of Owning a Business
1.3 - Characteristics of the Successful Entrepreneur
1.4 - Know the Business
1.5 - Know Your Market -- And Create a Business Plan
1.6 - Know How Much Money You Need To Succeed
1.7 - Finding the Best Location
1.8 - Will You Hire Employees?
1.9 - How Likely Are You to Succeed?
1.10 - Small Business Startup Checklist for Acme Dynamite Company
Chapter 2: Choosing the Legal Form of the Business
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2.1 - General Considerations
2.2 - Advantages and Disadvantages of Sole Proprietorships
2.3 - Advantages and Disadvantages of Partnerships
2.4 - Advantages and Disadvantages of C Corporations
2.5 - Advantages and Disadvantages of S Corporations
2.6 - Advantages and Disadvantages of Limited Liability Companies
2.7 - Entity Choices for Specific Types of Businesses
2.8 - Should You Incorporate Outside Your Home State?
Chapter 3: Buying an Existing Business
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3.1 - Buy vs. Build
3.2 - Finding a Business for Sale
3.3 - What to Look for Before You Leap
3.4 - Should You Consider a Franchise Operation?
3.5 - Negotiating the Purchase
3.6 - Closing the Deal
Chapter 4: Selecting the Right Location
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4.1 - Location, Location, Location
4.2 - Steps in Selecting a Site for a Retail Business
4.3 - Site Selection Factors for a Non-Retail Business
PART II -- OPERATING YOUR BUSINESS
Chapter 5: A Trip through the Red Tape Jungle:
Requirements That Apply to Nearly All New Businesses
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5.1 - Choosing a Name for the Business
5.2 - Local Business Licenses
5.3 - State Licenses
5.4 - Federal Licenses
5.5 - Income Taxes
5.6 - Self-Employment Tax
5.7 - Miscellaneous Tax Information Returns
5.8 - Sales and Use Taxes
5.9 - Property Taxes
5.10 - Using a Fictitious or Assumed Business Name
5.11 - Insurance - A Practical Necessity for Businesses
5.12 - Securities Laws
5.13 - Federal and California Excise Taxes
5.14 - Requirements Specific to the Legal Form of the Business
Chapter 6: The Thicket Thickens: Additional Requirements for
Businesses with Employees
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6.1 - Social Security and Income Tax Withholding
6.2 - Unemployment Taxes
6.3 - Workers’ Compensation Insurance
6.4 - Compliance with ERISA - Employee Benefit Plans
6.5 - Employee Safety and Health Regulations
6.6 - Employee Wage-Hour and Child Labor Laws
6.7 - Fair Employment Practices
6.8 - Immigration Law Restrictions on Hiring
6.9 - Restrictions on Layoffs of Employees
6.10 - The Americans with Disabilities Act
6.11 - Mandatory Family and Medical Leave Requirements
6.12 - Performance Evaluations - Your Legal Exposure as an Employer
6.13 - Employee or Independent Contractor?
6.14 - Reporting Newly Hired Employees
6.15 - Military Leave for Employees
6.16 - The “Union Shop” and Right-To-Work Laws
6.17 - Employee Polygraph Protection Act Requirements
6.18 - Wage Payment and Other California Labor Laws
6.19 - Catch-22 for Employers: Giving References
Chapter 7: Environmental Laws Affecting Your Business
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7.1 - Liability under Environmental Clean-up Laws
7.2 - Community Right-To-Know Notification
7.3 - Water Pollution Laws
7.4 - Air Pollution Laws
7.5 - Toxic Substances Control Act
7.6 - Environmental Impact Statements
7.7 - Miscellaneous Environmental Regulations
7.8 - EPA Self-Evaluation Policy
7.9 - California Environmental Tax on Corporations
Chapter 8: Technology and Your Business
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8.1 - Technology -- A Revolution in Progress
8.2 - Using Universal Product Codes (UPC) and RFID Tags
8.3 - ISO-9000 Quality Standards and Certification
8.4 - Is Electronic Data Interchange (EDI) in Your Future?
8.5 - Internet Taxation and Regulation
8.6 - Important Technologies and Trends To Watch
Chapter 9: Miscellaneous Business Problems and Pointers
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9.1 - Protecting Your Assets from Creditors
9.2 - Protecting Trade Names, Trademarks and Intellectual Property
9.3 - Mail Order Sales and Telemarketing Regulations
9.4 - Consumer Credit Laws Affecting Your Business
9.5 - Multilevel Marketing Programs -- Look Before You Leap
9.6 - Reporting Foreign Investments in U.S. Businesses
9.7 - Exporting Your Product or Service
9.8 - Electronic Marketing Restrictions
PART III -- MONEY AND TAX MATTERS
Chapter 10: Financing Your Business
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10.1 - Venture Capital (Equity) Financing
10.2 - Small Business Administration Loans
10.3 - Other Federal Loan Programs
10.4 - Small Business Investment Companies
10.5 - Business Development Corporations
10.6 - Contact Information -- Financing
Chapter 11: Accounting Basics
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11.1 - Establishing Your Accounting System
11.2 - Depreciating Assets
11.3 - Selecting Tax Accounting Methods
11.4 - Cash-Flow Management
11.5 - Don't be a Victim of Accounting Fraud
Chapter 12: Employee Fringe Benefits and Stock Options
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12.1 - Introduction
12.2 - Fringe Benefits
12.3 - Retirement Plans
12.4 - Stock Option Plans
12.5 - Nonqualified Deferred Compensation Plans
12.6 - Overview of Fringe Benefits
Chapter 13: Business Expense Tax Deductions and Tax Credits
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13.1 - Travel, Entertainment, and Meal Expenses
13.2 - Automobile Expenses
13.3 - Start-Up Losses Must Be Capitalized, But Some Now Deductible Immediately
13.4 - Office in the Home Expenses
13.5 - Business Tax Credits
13.6 - Tax Benefits for Clean-Fuel and Energy-Efficient Vehicles
13.7 - New Business Tax Deductions Added by 2004 Tax Laws
13.8 - New Energy Efficiency Tax Incentives Added by 2005 Legislation
Chapter 14: Additional Tax Savings Strategies
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14.1 - Introduction
14.2 - Choosing the Best Taxable Year for a Corporation
14.3 - Using a Corporation as a Tax Shelter
14.4 - Tax Problems Unique to Corporations
14.5 - Planning for Withdrawal of Funds from a C Corporation at Minimum Tax Cost
14.6 - Post-Incorporation Planning
14.7 - Hiring Your Spouse or Child as an Employee
14.8 - How to Save on Unemployment Taxes
14.9 - Section 1244 Stock
14.10 - VEBA--The Ultimate Tax Shelter?
14.11 - Tax and Legal Implications of Doing Business in Other States
Chapter 15: Excise Taxes
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15.1 - Introduction
15.2 - Federal Excise Taxes
15.3 - State Excise Taxes
Chapter 16: Estate Planning and Your Business - The Basics
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16.1 - Why is Estate Planning Important?
16.2 - Basic Estate Planning Strategies
16.3 - How Estate and Gift Taxes Work
16.4 - Estate and Gift Tax Reduction Strategies
16.5 - Advanced Estate Planning Strategies
16.6 - State Death Taxes
16.7 - State Gift Taxes
16.8 - Possible Return of State Death Taxes and Gift Taxes?
16.9 - Key Pointers To Remember Regarding Your Estate Plan
PART IV -- INFORMATION AND RESOURCES
Chapter 17: Sources of Help and Information
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17.1 - Professional Advisers
17.2 - U.S. Small Business Administration and Other Helpful Agencies
17.3 - Telephone Hotlines
17.4 - Helpful Private Organizations
17.5 - Helpful Small Business Publications
17.6 - Do-It-Yourself Incorporation
17.7 - Information on Payroll Taxes and Withholding
17.8 - Other Useful Tax Publications
17.9 - ERISA Compliance
17.10 - OSHA Compliance
17.11 - ADA Compliance
17.12 - Information on Franchising
17.13 - Helpful Internet Sites
17.14 - California Information Sources
PART V -- CALIFORNIA CHAPTER
I. Introduction
II. Legal Entities
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(a) In General
(b) Sole Proprietorships
(c) Partnerships
(d) Corporations
(e) S Corporations
(f) Limited Liability Companies (LLCs)
III. Business Acquisitions
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(a) In General
(b) Bulk Sale Laws
(c) Tax Releases
(d) Unemployment Tax Rating of Seller
(e) Withholding Tax on Real Estate Purchases
IV. California Taxes and Other General Requirements
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(a) In General
(b) State and Local Licensing
(c) Income and Franchise Taxes
(d) Sales and Use Tax
(e) Real and Personal Property Taxes
(f) Other Business Taxes
(g) Trade Names
V. Employer Requirements if You Have Employees
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(a) Employer Registration and Withholding
(b) Unemployment and Other State Payroll Taxes
(c) Workers’ Compensation
(d) California Wage and Hour Laws
(e) California Occupational Safety and Health Laws
(f) Other Miscellaneous California Labor Laws
VI. California Sources of Help and Information
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(a) Key California Agencies Contact Information
(b) Small Business Development Centers
(c) Internet Sites
(d) Financing Sources
APPENDICES
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Appendix A: Start-up Checklist for Acme Dynamite Company
Appendix B: Business Plan Worksheet for Acme Dynamite Company
Appendix C: Commonly Used Tax and Other Forms
ORDERING INFORMATION
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