Law Office of James Ryland Miller, PLLC
How to read this book
License and Copyright Info
Business Entities
1.
Basics
❱
1.1.
Why you want a lawyer to form your entity
1.2.
Different entity types
❱
1.2.1.
LLC
1.2.2.
Limited partnership
1.2.3.
General partnership
1.2.4.
Limited liability partnership
1.2.5.
Sole Proprietorship
1.2.6.
Corporation
1.2.7.
Why favor the LLC over the Corporation?
1.3.
Common entity structures
1.4.
Do I really need more than 1 LLC?
1.5.
Isn't an insurance policy all I need?
2.
High Risk Businesses
❱
2.1.
What is a high-risk business
2.2.
Example trucking business
2.3.
Example surgical practice
2.4.
Factoring
3.
Taxes and S-Corporations
❱
3.1.
"Check the Box" taxation
3.2.
The S-Corporation advantage for active businesses
3.3.
Why an experienced lawyer needs to form your LLC taxed as an S-Corporation
4.
Securities Regulation
❱
4.1.
What is a security?
4.2.
What is securities regulation?
4.3.
What are some common securities-regulation exemptions?
4.4.
Raising capital: debt versus equity
4.5.
Securities regulation for professional practices
5.
Corporate Transparency Act
6.
Texas Specifics
❱
6.1.
Homesteads in TX
6.2.
LLC protections in TX
6.3.
Do I need a real estate license to start a property management company in Texas?
6.4.
When am I liable for my spouse's actions in Texas
Estate Planning
7.
Basics
❱
7.1.
Why you should use an actual licensed lawyer for your estate plan
7.2.
Estate-planning documents everyone needs
7.3.
Can I make lifetime gifts to my children?
7.4.
How often should I update my will?
8.
Trusts
❱
8.1.
Testamentary versus living trusts
8.2.
Revocable living trusts
❱
8.2.1.
Do you need a living trust?
8.2.2.
Does a living trust protect me from creditors?
8.2.3.
Does a living trust save taxes?
8.2.4.
Are there living trust scams?
8.3.
Irrevocable trusts
❱
8.3.1.
What is a Crummey trust?
8.3.2.
What is an irrevocable life insurance trust (ILIT)?
8.3.3.
What other irrevocable trusts are there?
9.
Estate Tax and GST Tax
❱
9.1.
What is Estate Tax?
9.2.
What is GST Tax?
9.3.
What is Inheritance Tax?
9.4.
If I need estate-tax planning, how does it work?
9.5.
What is portability
9.6.
Will I owe estate taxes?
9.7.
Does Texas have state level estate, GST, or inheritance tax?
9.8.
Does Michigan have state level estate, GST, or inheritance tax?
10.
LGBT Planning
❱
10.1.
What about planning for the LGBT community?
10.2.
What did the Windsor case do for LGBT planning?
10.3.
What did the Obergefell case do for LGBT planning?
11.
Special Needs and Disabilities
❱
11.1.
My child has special needs
11.2.
My spouse has special needs
12.
Secure Act of 2019
13.
Probate
❱
13.1.
What is Probate?
13.2.
Texas Probate Procedures
13.3.
Michigan Probate Procedures
13.4.
Texas Intestacy Rules
13.5.
Michigan Intestacy Rules
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Law Office of James Ryland Miller, PLLC
Taxes and S-Corporations
This section will discuss the following topics:
"Check the Box" taxation
The S-Corporation advantage for active businesses
Why an experienced lawyer needs to form your LLC taxed as an S-Corporation