Increased expensing limits, bonus depreciation, special expensing election for restaurants and retail stores and the 100 percent exclusion of gain from small business stock were among the more than 50 expired tax provisions that were retroactively extended through 2014 by the "Tax Increase Prevention Act of 2014," which passed the Senate on December 16 and is on the way to the White House to be signed into law.

In this post in the Doing the Deal 101 Series, we discuss certain structural features of the Series A round of venture capital financing. We’ll consider first the form of the security that the Series A investors are likely to receive in the financing.

Learn about forming and operating an S Corporation.

Pass-through taxation and the ability to pay yourself salary and dividends make the S corporation an attractive choice for tax planning.

Corporations can protect the owner from liability, provide tax advantages and position the company for growth.

Incorporating a business includes pre-incorporation planning, filing Articles of Incorporation, designating a registered agent, and post-filing actions. Learn more.

Incorporating in Virginia requires filing articles of incorporation that set forth the name and registered agent for the corporation, as well at the number of shares authorized and the names and addresses of the initial directors.

Every state has its own standards about incorporating a business. As a business owner, it’s good to know the standards. This is true whether you’re incorporating a business already in existence or you’re starting a business.

Forming a Wyoming corporation begins with filing Articles of Incorporation stating the corporate name, its registered agent, the number and par value of shares, and the names and addresses of the directors.

In Georgia, the document required to form a corporation is called the Articles of Incorporation and must include the name and address of your Registered Agent with a physical address in Georgia.