Monthly Archives: February 2013

Delaware Franchise Tax Frights

Around Delaware franchise tax reporting times, I’ll receive emails like this one: “Slight problem..…my Delaware franchise tax report says I owe $45,000.” Or this one: “The number in this notice is terribly high, is that a mistake? The total amount … Continue reading

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What Would Derek Zoolander Say About Crowdfunding?

By Christina Chan & Joe Wallin I don’t want to bring you back to your high school days (aren’t we all glad those days are over?), but remember when you sat down for a test and your teacher said “Remember … Continue reading

Posted in Federal Law & Regulation, Financings | 10 Comments

Director Fees Update: Substantial Nexus and the Property Factor

By Garry Fujita On August 27, 2010, we addressed the taxation of director fees in the article, Washington State B&O Tax on Director Fees.  In that post, we addressed the substantial nexus requirement that is necessary before Washington may extend … Continue reading

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Double Down: Deal of a Lifetime

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Being The First Inventor No Longer Counts

By George Rondeau The most significant change in U.S. patent law goes into effect on March 16, 2013 when for all patent applications filed on or after that date the U.S. switches to a “first-to-file” system. Under the America Invents … Continue reading

Posted in Uncategorized | 3 Comments