Resources

Maximizing the qualified business income tax deduction for sole owner/sole employee businesses

The 2017 Tax Act introduced a new deduction for pass-through entities. Owners of S corporations, sole proprietorships, partnerships and limited liability companies treated as sole proprietorships are entitled to an income tax deduction of up to 20 percent of their qualified business income (“QBI”) on their personal income tax returns. Despite the fact that the QBI deduction has been available for years, many individuals starting their own businesses as sole owner companies with no employees continue to experience confusion in selecting the optimal structure to take advantage of the 20 percent tax deduction.

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Buying or selling: Key factors for sales rep agency valuation

With surprising regularity, principals are taking legally flawed positions when reps must resort to legal action to collect commissions due, particularly following a termination. The assertion of defenses doomed to fail increases costs to both sides, fails to advance the litigation and generally serves no one’s interests.

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From Toothless to Tigers: A Look at State Sales Rep Statutes

“Hey, Adam,” begins many an incoming office call, “the principal who owes me back commissions didn’t remember that our contract says Tennessee law (or Utah, Colorado, New Jersey, Georgia, etc.) applies. I can get triple commissions, right?”

“Well,” begins the formal, technical response to many such calls, while stalling for time. Then, the very first legal phrase taught in law school is invoked: “That depends.”

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