|
STARTING AND OPERATING A
BUSINESS IN
CALIFORNIA
Customized Edition for: Acme Dynamite Company
NOTE: LINKS DISABLED! All links to the e-book are
disabled in this sample table of contents, since the
e-book chapters and content 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, depending on
the state's laws and the facts of your business.)
Copyright © 2024, Michael D. Jenkins
All Rights Reserved
|
“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.
|
|
TABLE OF CONTENTS
PREFACE: Recent Developments and Overview of Doing Business in California
PART I -- STARTING YOUR BUSINESS
Chapter 1: Deciding to Go into Business
-
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 - Signing a Lease: A Major Commitment
1.9 - Will You Hire Employees?
1.10 - Choosing Professional Advisers
1.11 - Small Business Startup Checklist for Acme Dynamite Company
Chapter 2: Choosing the Legal Form of the Business
-
2.1 - General Considerations -- Federal and California Aspects
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 - Major California Taxes on Businesses
2.8 - Entity Choices for Specific Types of Businesses
2.9 - Should You Incorporate Outside Your Home State?
Chapter 3: Buying an Existing Business
-
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
-
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
-
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 -- Federal and California
5.6 - Self-Employment Tax
5.7 - Miscellaneous Tax Information Returns
5.8 - California 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 - Federal and California Excise Taxes
5.13 - Federal Corporate Transparency Act Registration
5.14 - Requirements Specific to the Legal Form of the Business
Chapter 6: The Thicket Thickens: Additional Requirements for
Businesses with Employees
-
6.1 - Social Security and Income Tax Withholding
6.2 - Unemployment Taxes -- Federal and California
6.3 - California 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 -- Federal and California
6.7 - Fair Employment Practices -- Federal and California Laws
6.8 - Immigration Law Restrictions on Hiring
6.9 - Restrictions on Layoffs of Employees -- Federal and State
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 in California
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
6.20 - COBRA Requirements for Employers
6.21 - Health Care Reform Requirements for Employers
Chapter 7: Environmental Laws Affecting Your Business
-
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 Contact Information
7.9 - California Environmental Tax on Businesses
Chapter 8: Miscellaneous Legal and Regulatory Issues
-
8.1 - Protecting Your Assets from Creditors
8.2 - Protecting Trade Names and Intellectual Property
8.3 - Mail Order Sales and Telemarketing Regulations
8.4 - Consumer Credit Laws Affecting Your Business
8.5 - Multilevel Marketing Programs -- Look Before You Leap
8.6 - Reporting Foreign Investments in U.S. Businesses
8.7 - Exporting Your Product or Service
8.8 - Electronic Marketing Restrictions
8.9 - Internet Taxation and Regulation
8.10 - New! (2024) FTC Ban on Non-Compete Agreements
PART III -- MONEY AND TAX MATTERS
Chapter 9: Accounting
-
9.1 - Overview of Accounting
9.2 - Depreciating or Expensing Assets
9.3 - Selecting Tax Accounting Methods
9.4 - Cash-Flow Management
9.5 - Don't Be a Victim of Accounting Fraud
Chapter 10: Employee Fringe Benefits and Stock Options
-
10.1 - Introduction
10.2 - Fringe Benefits
10.3 - Retirement Plans
10.4 - Stock Option Plans
10.5 - Nonqualified Deferred Compensation Plans
10.6 - Restricted Stock Plans
10.7 - Play or Pay -- Complying with ObamaCare
10.8 - Overview of Fringe Benefits
Chapter 11: Business Expense Tax Deductions and Tax Credits
-
11.1 - Travel, Entertainment, and Meal Expenses
11.2 - Automobile Expenses
11.3 - Start-Up Losses Must Be Capitalized, But Some Now Deductible Immediately
11.4 - Office in the Home Expenses
11.5 - Business Tax Credits
11.6 - Tax Rules for Cell Phones Provided To Employees
11.7 - The Tax Cuts and Jobs Act of 2017 Expires (Mostly) After 2025!
Chapter 12: Additional Tax Savings Strategies
-
12.1 - Introduction
12.2 - Choosing the Best Taxable Year for a Corporation
12.3 - Using a Corporation as a Tax Shelter
12.4 - Tax Problems Unique to Corporations
12.5 - Planning for Withdrawal of Funds from a C Corporation at Minimum Tax Cost
12.6 - Post-Incorporation Planning
12.7 - How the 20% "Qualified Business Income" Deduction Works
12.8 - Should You Incorporate, After the 2017 Tax Reform?
12.9 - Hiring Your Spouse or Child as an Employee
12.10 - How to Save on Unemployment Taxes
12.11 - Section 1244 Stock
12.12 - Tax and Legal Implications of Doing Business in Other States
12.13 - Qualified Joint Ventures -- Husband and Wife
12.14 - Escaping IRS Penalties -- First Time Offender?
Chapter 13: Estate and Gift, Excise, and Other Taxes
-
13.1 - Introduction
13.2 - Federal Excise Taxes
13.3 - State Excise Taxes
13.4 - Federal Estate and Gift Taxes
13.5 - State Estate, Gift and Inheritance Taxes
PART IV -- GOVERNMENT CONTACT INFORMATION
Chapter 14: California and Federal Sources of Help and Information
-
14.1 - Where To Seek Help for Your Small Business in California
14.2 - Key California Agencies Contact Information
14.3 - Federal and California Agencies Internet Sites
APPENDICES
-
Appendix A: Start Up Checklist for Acme Dynamite Company
Appendix B: Business Plan Worksheet and Guide for Acme Dynamite Company
Appendix C: Commonly Used Tax and Other Forms
ORDERING INFORMATION
| 