Florida Small Business Practice

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Florida Small Business Practice provides a broad understanding and explanation of the laws concerning the creation, purchase, maintenance and sale of various business entities for the small business client. 

Highlights of the new Tenth Edition include:

• Updated case law, statutes, rules, and regulations.
• Updated Checklists, Tables, and Forms
• Hot Topics:
• The Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, 131 Stat. 2054, and its impact on the taxation of different business entities.
• Discussion of Congress’s revamping of the process for auditing partnerships under the Bipartisan Budget Act of 2015, 26 U.S.C. §§6221 et seq., to permit the IRS, beginning in 2018, to recoup taxes from the partnership itself rather than from the partners individually.
• Discussion of recent changes to estate and gift taxes under IRC § 2010 as it relates to family limited partnership planning.
• Repeal of the technical termination of partnerships under IRC § 708(b) beginning in 2018.
• Amendment of IRC § 172 as it relates to net operating losses of “C” corporations.
• SEC’s adoption of amendments to Rule 504, effective January 20, 2017, regarding increases in the aggregate amount of securities that may be offered and sold, and the disqualification of certain “bad actors” from participation in Rule 504.
• Copy right law and the Florida Supreme Court’s decision in Flo & Eddie, Inc. v. Sirius XM Radio, Inc., 229 So. 3d 305 (Fla. 2017), a case of first impression, answering the question of whether Florida common law recognizes the exclusive right of public performance in pre-1972 sound recordings.

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