Subpart F of the Internal Revenue Code deals with controlled foreign corporations (sometimes referred to as a CFC), and does not necessarily apply to every United States person or business entity that owns stock in a foreign corporation.  Subpart F applies to United States shareholders of controlled foreign corporations.  See Internal Revenue Code Section 951(a). ...Read More

When a business is purchased or sold, the acquisition could be through an asset purchase agreement.  Under an asset purchase agreement, the actual assets of the business are purchased.  This could include the inventory, accounts receivable, furniture, equipment, fixtures and intangible assets such as copyright or trademark rights, or patent rights & licenses.  An asset...Read More

A confidentiality agreement can be a very useful agreement and used in different legal contracts.  The video below has been prepared by a business attorney to provide additional information regarding a confidentiality agreement. You can speak with  a business attorney in Denver, Colorado by contacting The McGuire Law Firm.Read More

What is a subsidiary?  These may be a common question a business owner would ask their attorney when looking at the structure of their business or another businesses structure.  In short a subsidiary is a company that is owned or partially owned by another business, and generally the ownership would be such that the business...Read More

In general, a parent corporation is a corporation that would own the stock or interests in another corporation or business such that the entity can control the other business.  As a business attorney, I am often asked, what is a parent corporation?  Further, many business owners will inquire as to whether a business structure with...Read More

As a Denver business attorney, John McGuire has assisted many businesses as start up businesses.  Multiple issues and concerns should be considered when starting a business.  The video below provides additional information regarding starting a business.  You can contact The McGuire Law Firm to speak with a Denver business attorney. Schedule a free consultation with...Read More

In previous articles, we have discussed the types of taxes that are assessed and collected by the City and County of Denver.  One such tax that applies to many businesses is sales tax, and many business owners have questions related to sales tax licenses.  The article below has been drafted by a tax attorney and...Read More

In a prior article, buy sell agreements were discussed in general, regarding the potential benefit to small business owners.  The article below has been drafted by a business attorney to provide general information regarding certain types or forms of buy sell agreements that small business owners may be able to use for their buy sell...Read More

In a recent article, a Denver business attorney from The McGuire Law Firm discussed a cash for asset acquisition.  The article below will discuss a related type of transaction that is similar, but also quite different called a stock for assets acquisition.  A stock for assets acquisition may also be called “C Reorganization” and can...Read More

What is a holding company?  Generally, a holding company could be viewed as a company that owns the stock or interests in another company.  For example, Corporation A  could own 100% of the stock of Corporation B and thus Corporation A would be a holding company.  A holding company can potentially reduce risk and exposure...Read More