ÿþ<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <meta http-equiv="Content-Type" content="text/html; charset=ISO-8859-1" /> <title>Plachta, Murphy and Associates, P.C.</title> <link rel="stylesheet" href="http://www.trstax.com/css/pmastyle.css" type="text/css" /> <style type="text/css"> <!-- .style7 {font-size: 11px} .style9 { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; } .style10 { font-size: 20px; font-family: "Times New Roman", Times, serif; } .style11 { font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height:18px; text-align:justify; padding-right:20px; } .style13 {font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: #555555; } .style19 {font-size: 20px; font-family: "Times New Roman", Times, serif; color: #dddddd; } .style24 {font-family: "Times New Roman", Times, serif; color: #660000; font-size: 17px;} .style26 {color: #660000; font-size: 17px;} .style27 {font-size: 12px} a:link { color: #1a1f72; text-decoration:none; } a:visited { color: #1a1f72; text-decoration:none; } a:hover { color: #660000; text-decoration:none; } a:active { color: #FFFF00; } #nav a:link { font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-size:11px; color: #888888; text-decoration:none; text-transform:uppercase; } #nav a:visited { font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-size:11px; color: #888888; text-decoration:none; text-transform:capitalize; text-transform:uppercase; } #nav a:hover { font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-size:11px; color: #000066; text-decoration:none; text-transform:capitalize; text-transform:uppercase; } .style29 {font-size: 12px; font-family: Arial, Helvetica, sans-serif;line-height:16px } .style30 { font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height:18px; text-align:justify; padding-right:20px; } --> </style> <script type="text/javascript"> /*********************************************** * Ultimate Fade-In Slideshow (v1.51): © Dynamic Drive (http://www.dynamicdrive.com) * This notice MUST stay intact for legal use * Visit http://www.dynamicdrive.com/ for this script and 100s more. ***********************************************/ var fadeimages=new Array() //SET IMAGE PATHS. Extend or contract array as needed fadeimages[0]=["bwBrian.jpg", "", ""] //plain image syntax fadeimages[1]=["bwMiles.jpg", "", ""] //image with link syntax fadeimages[2]=["bwRyan.jpg", "", ""] //image with link and target syntax fadeimages[3]=["bwDanica.jpg", "", ""] //image with link and target syntax var fadebgcolor="white" ////NO need to edit beyond here///////////// var fadearray=new Array() //array to cache fadeshow instances var fadeclear=new Array() //array to cache corresponding clearinterval pointers var dom=(document.getElementById) //modern dom browsers var iebrowser=document.all function fadeshow(theimages, fadewidth, fadeheight, borderwidth, delay, pause, displayorder){ this.pausecheck=pause this.mouseovercheck=0 this.delay=delay this.degree=10 //initial opacity degree (10%) this.curimageindex=0 this.nextimageindex=1 fadearray[fadearray.length]=this this.slideshowid=fadearray.length-1 this.canvasbase="canvas"+this.slideshowid this.curcanvas=this.canvasbase+"_0" if (typeof displayorder!="undefined") theimages.sort(function() {return 0.5 - Math.random();}) //thanks to Mike (aka Mwinter) :) this.theimages=theimages this.imageborder=parseInt(borderwidth) this.postimages=new Array() //preload images for (p=0;p<theimages.length;p++){ this.postimages[p]=new Image() this.postimages[p].src=theimages[p][0] } var fadewidth=fadewidth+this.imageborder*2 var fadeheight=fadeheight+this.imageborder*2 if (iebrowser&&dom||dom) //if IE5+ or modern browsers (ie: Firefox) document.write('<div id="master'+this.slideshowid+'" style="position:relative;width:'+fadewidth+'px;height:'+fadeheight+'px;overflow:hidden;"><div id="'+this.canvasbase+'_0" style="position:absolute;width:'+fadewidth+'px;height:'+fadeheight+'px;top:0;left:0;filter:progid:DXImageTransform.Microsoft.alpha(opacity=10);opacity:0.1;-moz-opacity:0.1;-khtml-opacity:0.1;background-color:'+fadebgcolor+'"></div><div id="'+this.canvasbase+'_1" style="position:absolute;width:'+fadewidth+'px;height:'+fadeheight+'px;top:0;left:0;filter:progid:DXImageTransform.Microsoft.alpha(opacity=10);opacity:0.1;-moz-opacity:0.1;-khtml-opacity:0.1;background-color:'+fadebgcolor+'"></div></div>') else document.write('<div><img name="defaultslide'+this.slideshowid+'" src="'+this.postimages[0].src+'"></div>') if (iebrowser&&dom||dom) //if IE5+ or modern browsers such as Firefox this.startit() else{ this.curimageindex++ setInterval("fadearray["+this.slideshowid+"].rotateimage()", this.delay) } } function fadepic(obj){ if (obj.degree<100){ obj.degree+=10 if (obj.tempobj.filters&&obj.tempobj.filters[0]){ if (typeof obj.tempobj.filters[0].opacity=="number") //if IE6+ obj.tempobj.filters[0].opacity=obj.degree else //else if IE5.5- obj.tempobj.style.filter="alpha(opacity="+obj.degree+")" } else if (obj.tempobj.style.MozOpacity) obj.tempobj.style.MozOpacity=obj.degree/101 else if (obj.tempobj.style.KhtmlOpacity) obj.tempobj.style.KhtmlOpacity=obj.degree/100 else if (obj.tempobj.style.opacity&&!obj.tempobj.filters) obj.tempobj.style.opacity=obj.degree/101 } else{ clearInterval(fadeclear[obj.slideshowid]) obj.nextcanvas=(obj.curcanvas==obj.canvasbase+"_0")? obj.canvasbase+"_0" : obj.canvasbase+"_1" obj.tempobj=iebrowser? iebrowser[obj.nextcanvas] : document.getElementById(obj.nextcanvas) obj.populateslide(obj.tempobj, obj.nextimageindex) obj.nextimageindex=(obj.nextimageindex<obj.postimages.length-1)? obj.nextimageindex+1 : 0 setTimeout("fadearray["+obj.slideshowid+"].rotateimage()", obj.delay) } } fadeshow.prototype.populateslide=function(picobj, picindex){ var slideHTML="" if (this.theimages[picindex][1]!="") //if associated link exists for image slideHTML='<a href="'+this.theimages[picindex][1]+'" target="'+this.theimages[picindex][2]+'">' slideHTML+='<img src="'+this.postimages[picindex].src+'" border="'+this.imageborder+'px">' if (this.theimages[picindex][1]!="") //if associated link exists for image slideHTML+='</a>' picobj.innerHTML=slideHTML } fadeshow.prototype.rotateimage=function(){ if (this.pausecheck==1) //if pause onMouseover enabled, cache object var cacheobj=this if (this.mouseovercheck==1) setTimeout(function(){cacheobj.rotateimage()}, 100) else if (iebrowser&&dom||dom){ this.resetit() var crossobj=this.tempobj=iebrowser? iebrowser[this.curcanvas] : document.getElementById(this.curcanvas) crossobj.style.zIndex++ fadeclear[this.slideshowid]=setInterval("fadepic(fadearray["+this.slideshowid+"])",70) this.curcanvas=(this.curcanvas==this.canvasbase+"_0")? this.canvasbase+"_1" : this.canvasbase+"_0" } else{ var ns4imgobj=document.images['defaultslide'+this.slideshowid] ns4imgobj.src=this.postimages[this.curimageindex].src } this.curimageindex=(this.curimageindex<this.postimages.length-1)? this.curimageindex+1 : 0 } fadeshow.prototype.resetit=function(){ this.degree=10 var crossobj=iebrowser? iebrowser[this.curcanvas] : document.getElementById(this.curcanvas) if (crossobj.filters&&crossobj.filters[0]){ if (typeof crossobj.filters[0].opacity=="number") //if IE6+ crossobj.filters(0).opacity=this.degree else //else if IE5.5- crossobj.style.filter="alpha(opacity="+this.degree+")" } else if (crossobj.style.MozOpacity) crossobj.style.MozOpacity=this.degree/101 else if (crossobj.style.KhtmlOpacity) crossobj.style.KhtmlOpacity=this.degree/100 else if (crossobj.style.opacity&&!crossobj.filters) crossobj.style.opacity=this.degree/101 } fadeshow.prototype.startit=function(){ var crossobj=iebrowser? iebrowser[this.curcanvas] : document.getElementById(this.curcanvas) this.populateslide(crossobj, this.curimageindex) if (this.pausecheck==1){ //IF SLIDESHOW SHOULD PAUSE ONMOUSEOVER var cacheobj=this var crossobjcontainer=iebrowser? iebrowser["master"+this.slideshowid] : document.getElementById("master"+this.slideshowid) crossobjcontainer.onmouseover=function(){cacheobj.mouseovercheck=1} crossobjcontainer.onmouseout=function(){cacheobj.mouseovercheck=0} } this.rotateimage() } </script> </head> <body><div id="header"> <table width="768" border="0" cellspacing="0" cellpadding="0" id="nav"> <tr> <td width="481"><img src="pmalogosmall.jpg" width="323" height="91"/></td> <td width="51" nowrap="nowrap"><div align="center" class="style29" style="border-right:1px solid #dddddd" ><a href="http://www.pmalawpc.com/">HOME</a></div></td> <td width="101" nowrap="nowrap"><div align="center" class="style29" style="border-right:1px solid #dddddd" ><a href="client.html">CLIENT ALERTS </a></div></td> <td width="53" nowrap="nowrap"><div align="center" class="style29" style="border-right:1px solid #dddddd" ><a href="about.html">ABOUT</a></div></td> <td width="67" nowrap="nowrap"><div align="center" class="style29" style="border-right:1px solid #dddddd"><a href="contact.html">CONTACT</a></div></td> <td width="82" nowrap="nowrap"><div align="center" class="style29" ><a href="directions.html">DIRECTIONS</a></div></td> </tr> </table> </div> <table width="100%" border="0" align="center" cellspacing="0" id="body1"> <tr> <td align="center"> <table border="0" align="center" cellpadding="12" cellspacing="0" id="section1"> <tr> <td width="233" valign="top"><img src="stairs.jpg" alt="Stock Photo" name="stock" width="249" height="231" id="stock" style="background-color: #CCCCCC" /></td> <td width="486" valign="top"><span class="boxhead"><br /> Starting a Business</span> <br /> <br /> <div class="boxdetail">You may be a contract worker who s been told to incorporate, or you may have a great idea for a need that isn t being filled, or you may just want to be your own boss  for any of these to come to fruition, you need to start your own business. And that means lots of paperwork and lots of decisions. Our Business Law attorneys know all the ins and outs of the decisions you need to make, not to mention the requisite filings. They have the experience and understanding to guide you through the process of starting your own business and beyond  helping you to stay current, to set up good employee procedures, and to protect your assets.</div> </td> </tr> </table> </td> </tr> </table> <div style="width:100%;background-image:url('Border.jpg');height:12px;border-bottom:1px solid #bbbbbb"> </div> <table width="100%" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td align="center" style="background:url('grad.jpg') repeat-x"><table width="800" border="0" align="center" cellpadding="15" cellspacing="0" bgcolor="#dddddd" style="border-left:1px solid #cccccc;border-right:1px solid #cccccc"> <tr> <td valign="top" style="border-right:1px dotted #aaaaaa" class="bodydetail"><p><b>Important Questions:</b></p> <ol> <li> How many owners will your business have? </li> <li>What kind of ownership structure will your business have? <ol> <li> Sole proprietorship </li> <li> Partnership </li> <li> LLC </li> <li> C Corporation </li> <li>S Corporation<br /> </li> </ol> </li> <li>How much protection from personal liability will you need (which depends on your business's risks)?</li> <li>Do you need insurance for a business property? </li> <li>Do you need liability insurance on vehicles used in your business, including personal cars of employees used for business? </li> <li>Will you need to purchase liability insurance for your premises if customers or clients will be visiting?</li> <li>Is your potential business property zoned for the type of business it will be?</li> <li>Will you be working from home? If so, do your business activities violate any zoning restrictions on home offices in your neighborhood?</li> <li>How would you like the business to be taxed?</li> <li>Would your business benefit from being able to sell stock?</li> <li>What will the geographic reach of your business be? <ol> <li>In your county</li> <li>Regionally in your state</li> <li>Nationally</li> </ol> </li> <li>Have you checked all the applicable lists to make sure your business name is available? <ol> <li>County Clerk</li> <li>Secretary of State</li> <li>Federal trademark search</li> </ol> </li> </ol><p class="style27">&nbsp;</p> <b>Following is a list of some of the paperwork you may be required to file when starting a business:</b> <ol> <li>Organizational paperwork:<br> &nbsp;&nbsp;&nbsp;Partnership: <ol> <li style="list-style-type:disc">Partnership agreement </li> <li style="list-style-type:disc">Buyout agreement (also known as a buy-sell agreement)</li> </ol> &nbsp;&nbsp;&nbsp; LLC: <br> <ol> <li style="list-style-type:disc">Articles of organization</li> <li style="list-style-type:disc">Operating agreement </li> <li style="list-style-type:disc">Buyout agreement (also known as a buy-sell agreement) </li> </ol> &nbsp;&nbsp;&nbsp; C Corporations: <br> <ol> <li style="list-style-type:disc">Pre-incorporation agreement </li> <li style="list-style-type:disc">Articles of incorporation </li> <li style="list-style-type:disc">Corporate bylaws </li> <li style="list-style-type:disc">Buyout agreement (also known as a buy-sell agreement or stock agreement) </li> </ol> &nbsp;&nbsp;&nbsp; S Corporations: <br> <ol> <li style="list-style-type:disc">Articles of incorporation </li> <li style="list-style-type:disc">Corporate bylaws </li> <li style="list-style-type:disc">Buyout agreement (also known as a buy-sell agreement or stock agreement) </li> <li style="list-style-type:disc">File IRS Form 2553, Election by a Small Business Corporation </li> </ol> </li> <li>Registration paperwork: register your business name with the county clerk and/or other registering entities.</li> <li>IRS paperwork: Obtain a federal employment identification number by filing IRS Form SS-4 (unless you are a sole proprietorship or single-member limited liability company without employees). <li>Licenses and permits: <ol> <li>Seller's permit from your state if you will sell retail goods.</li> <li>Local permits, if required, such as a conditional use permit or zoning variance.</li> <li>(DBA) "doing business as" registration (usually filed at the county level), city and/or county business license, fire department permit, sign permit, health department license, and liquor, wine, and beer licenses.</li> </ol> </li> </ol> </td> </tr> </table> </td> </tr> </table> </body> </html>