Florida Small Business Practice

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.
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10th Edition
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ISBN: 9781522158479
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Book Edition: 10E

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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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Featured Authors

Table of Contents

Chapter 1  Selection Of Proper Business Entity 

Gregory C. Yadley, Christina C. Nethero, and Jon P. Skelton

Chapter 2  Creating The Business Entity — A Checklist

Brad K. Saunders

Chapter 3  Federal Income Taxation Of The Business Entity

Christopher J. Denicolo

Chapter 4  Corporations

Randall O. Reder

Chapter 5  General And Limited Liability Partnerships

Robert B. Macaulay

Chapter 6  Limited Partnerships

Peter A. Rivellini

Chapter 7  Family Limited Partnership Planning

Judith S. Lambert

Chapter 8  Limited Liability Companies

Kenneth J. Crotty

Chapter 9  Professional Service Corporations And Professional Limited Liability Companies

Judith S. Lambert

Chapter 10  Sale And Purchase Of Business

David Steinfeld

Chapter 11  Subchapter "S" Corporations

Judith S. Lambert

Chapter 12  Basic Securities Regulations

Gregory C. Yadley and Tyler H. Gordon

Chapter 13  Florida Franchise Law

David A. Beyer and Lindsay E. Morgan

Chapter 14  Licensing And Other Regulatory Requirements

Todd M. Kurland

Chapter 15  The Fair Labor Standards Act And Other Wage And Hour Laws

Edmund J. McKenna

Chapter 16  E-Commerce

Randall O. Reder

Chapter 17  Overview Of Bankruptcy

L. William Porter III