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There is a relatively new and exciting form of limited liability company (“LLC”) that has been attracting owners who own multiple properties.  This form of LLC is the series LLC (“Series LLC”). A Series LLC is a...

Last week we heard the news of an improved economy because the July 5 report from the Labor Department and ADP, Inc., indicated that new jobless claims fell by 14,000 from the previous week and the private sector added...

Fred M. Whitaker, Senior Partner at Cummins & White, LLP.  If you have questions related to this article, please contact Fred Whitaker at (949) 852-1800 or fwhitaker@cwlawyers.com. Last month we discussed the traits that...

Last month we discussed that “Operating Businesses Need an Operator.”  Operating businesses—whether you want to sell your business to a third party, your employees, or give it to your heirs—need an operator to have...

If you have a lawyer, a CPA, or a financial planner, you have probably been inundated in the last few months with urgent calls, e-mails, newsletters and the like imploring that you take action. The five million dollar per...

With the holidays approaching, more than 75% of all companies plan to hold parties to boost office morale, reward employees, break down barriers, and celebrate the end of a year. These celebrations may involve games, dancing,...

INTENTIONALLY DEFECTIVE GRANTOR TRUSTS PROTECT ASSETS FROM ESTATE AND GIFT TAXES Highlights Cummins & White, LLP developed a plan to help the owner of a successful business protect more than $30 million from estate and...