Archive for March, 2010

$18,000 IN COMBINED HOMEBUYER TAX CREDITS FOR A LIMITED TIME

Wednesday, March 31st, 2010

Kehr Law provides our clients with a single resource to address a wide variety of legal concerns present throughout every stage of life. Kehr Law takes pride in achieving unparalleled success for our clients by providing first class legal service and representation, through accessible, personalized service and technologically advanced resources. We provide our clients with tenacious, yet cost-effective legal representation. Our innovative fee arrangements and payment plans allow our clients to surpass their goals in a financially prudent and expeditious manner. Through honesty, integrity, ethics, and on our unrelenting drive to attain perfection, we seek to return the legal field to the “helping-profession” for which it was originally venerated. Our global network of professionals, advisors and consultants enables Kehr Law to meet and exceed our client’s expectations. We provide our clients with the necessary framework enabling them to operate with confidence, stability, and a high-degree of predictability.

For additional information about our Kehr Law, our practice areas, or our services please contact us by telephone at (619) 400-4942 or via email at dan@kehrlaw.com.

KEHR LAW
501 W. Broadway
Suite 800
San Diego, CA 92101
Office: (619) 400-4942
Fax: (619) 400-4952
Cell: (619) 823-8230
Email: dan@kehrlaw.com
Website: http://www.kehrlaw.com

Article:
Californians have a brief window of opportunity to receive up to $18,000 in combined federal and state homebuyer tax credits. To take advantage of both tax credits, a first-time homebuyer must enter into a purchase contract for a principal residence before May 1, 2010, and close escrow between May 1, 2010 and June 30, 2010, inclusive. Buyers who are not first-time homebuyers may use the same timeframes to receive up to $16,500 in combined tax credits if they are long-time residents of their existing homes as permitted under federal law, and they purchase properties that have never been previously occupied as provided under California law.
Under the federal law slated to soon expire, a first-time homebuyer may receive up to $8,000 in tax credits, and a long-time resident may receive up to $6,500, for certain purchase contracts entered into by April 30, 2010 that close escrow by June 30, 2010. Additionally, under a newly enacted California law, a homebuyer may receive up to $10,000 in tax credits as a first-time homebuyer or buyer of a property that has never been occupied. The new California law applies to certain purchases that close escrow on or after May 1, 2010 (see Cal. Rev. & Tax Code section 17059.1(a)(4)). California law generally allows buyers of never-occupied properties to reserve their credits before closing escrow, but buyers seeking to combine the federal and state tax credits will not be able to satisfy the timing requirements for such reservations (see Cal. Rev. & Tax Code section 17059.1(c)(1)(A)). Other terms and restrictions apply to both tax credits.

Kehr Law provides our clients with a single resource to address a wide variety of legal concerns present throughout every stage of life. Kehr Law takes pride in achieving unparalleled success for our clients by providing first class legal service and representation, through accessible, personalized service and technologically advanced resources. We provide our clients with tenacious, yet cost-effective legal representation. Our innovative fee arrangements and payment plans allow our clients to surpass their goals in a financially prudent and expeditious manner. Through honesty, integrity, ethics, and on our unrelenting drive to attain perfection, we seek to return the legal field to the “helping-profession” for which it was originally venerated. Our global network of professionals, advisors and consultants enables Kehr Law to meet and exceed our client’s expectations. We provide our clients with the necessary framework enabling them to operate with confidence, stability, and a high-degree of predictability.

For additional information about our Kehr Law, our practice areas, or our services please contact us by telephone at (619) 400-4942 or via email at dan@kehrlaw.com.

KEHR LAW
501 W. Broadway
Suite 800
San Diego, CA 92101
Office: (619) 400-4942
Fax: (619) 400-4952
Cell: (619) 823-8230
Email: dan@kehrlaw.com
Website: http://www.kehrlaw.com

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How to start an LLC

Tuesday, March 30th, 2010

STARTING A LIMITED LIABILITY COMPANY (LLC)

This Guide has been prepared by DAN W. KEHR, ESQ. for informational purposes only and does not constitute advertising, a solicitation, or legal advice. Transmission of the information contained herein is not intended to create, and receipt thereof does not constitute formation of, an attorney-client relationship. Readers should not rely upon this information for any purpose without seeking legal advice from a licensed attorney in the reader’s state. The information contained in this Guide is provided only as general information which may or may not reflect the most current legal developments; accordingly, information in this Guide is not promised or guaranteed to be correct or complete. DAN W. KEHR, ESQ. and KEHR LAW expressly disclaim all liability in respect to actions taken or not taken based on any or all the contents of this Guide.

KEHR LAW
501 W. Broadway, Suite 800, San Diego, CA 92101
(619) 400-4942 Tel • (619) 400-4952 Fax
dan@kehrlaw.com
www.kehrlaw.com

 
If you are thinking of starting a limited liability company (LLC), below is a checklist of steps to take before you open for business. Keep in mind that your LLC’s start-up requirements might vary from the list below, depending on the specific type of business you are in, and where your business is located.

1. Decide on a business name for your Limited Liability Company (LLC). In most states, “LLC,” “Limited Liability Co.,” or a similar variation must be included in the LLC’s business name.

2. Search availability of your LLC’s chosen business name, and for similarity to existing names. Call Kehr Law today to find out how to make sure your proposed business name is available.

3. Hire a qualified business attorney to set up and represent your LLC. This is probably the most important step in starting your LLC. Do not hire or pay an online company that promises to set up your LLC for a cheap fee. Typically these companies do not provide you with a qualified business attorney or any legal advice whatsoever. A qualified business attorney should save you thousands more than you spend on them.

4. A qualified business attorney will prepare and file your LLC’s Articles of Organization with the Secretary of State office in your state, track its progress and obtain a new Federal Employer Identification Number (FEIN or EIN) for your new LLC from the IRS.

5. A qualified business attorney will also draft and prepare not only your LLC’s Operating Agreement, but also all of your LLC’s initial company records and Minutes as required under state law.

6. In addition, a qualified business attorney will also help you obtain all of the proper business licenses and permits for your LLC from:

• The IRS;
• The federal government;
• Your state government;
• Your local government.

7. Follow all legal requirements for running a LLC. To learn more about running a corporation, keeping the minutes and your other annual legal requirements, contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com. We offer this service to all of our corporate clients and would be happy to answer any questions you may have regarding the foregoing.

Forming a limited liability company (LLC) can benefit to your new business in the long run, but the process can be complicated. To ensure that your new business complies with your state’s legal requirements at all steps in the LLC formation process, you should always consult with an experienced and qualified business attorney. Contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com for a free consultation!

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How to start a corporation

Tuesday, March 30th, 2010

STARTING A CORPORATION

This Guide has been prepared by DAN W. KEHR, ESQ. for informational purposes only and does not constitute advertising, a solicitation, or legal advice. Transmission of the information contained herein is not intended to create, and receipt thereof does not constitute formation of, an attorney-client relationship. Readers should not rely upon this information for any purpose without seeking legal advice from a licensed attorney in the reader’s state. The information contained in this Guide is provided only as general information which may or may not reflect the most current legal developments; accordingly, information in this Guide is not promised or guaranteed to be correct or complete. DAN W. KEHR, ESQ. and KEHR LAW expressly disclaim all liability in respect to actions taken or not taken based on any or all the contents of this Guide.

KEHR LAW
501 W. Broadway, Suite 800, San Diego, CA 92101
(619) 400-4942 Tel • (619) 400-4952 Fax
dan@kehrlaw.com
www.kehrlaw.com

 
If you are thinking of starting a corporation, below is a checklist of steps to take before you open for business. Keep in mind that your corporation’s start-up requirements might vary from the list below, depending on the specific type of business you are in, and where your business is located.

1. Decide on a business name for your corporation. Keep in mind that your state may require that your corporation’s name include an identifying word such as “incorporated,” “limited,” “corporation,” or an abbreviation of such a term.

2. Search availability of your corporation’s chosen business name, and for similarity to existing names. Call Kehr Law to find out how to make sure your proposed business name is available.

3. Pick a place to incorporate. Call Kehr Law to find out which state is the right place for your business to incorporate.

4. Choose directors and officers for your corporation. In California you are required to have at a minimum, a President/CEO, Secretary and a Treasurer.

5. Hire a qualified business attorney to set up and represent your corporation. This is probably the most important step in starting your corporation. Do not hire or pay an online company that promises to set up your corporation for a cheap fee. These companies will not provide you with a qualified business attorney, and direction on how to complete the required corporate formation documents, or provide you with any legal advice whatsoever. A qualified business attorney should save you thousands more than you spend on them.

6. A qualified business attorney will prepare and file your corporation’s Articles of Incorporation with the Secretary of State’s office in your state, track its progress and obtain a new Federal Employer Identification Number (FEIN or EIN) for your new corporation from the IRS.

7. A qualified business attorney will also draft and prepare not only your corporation’s by-laws, but also all of your corporation’s initial company records, Minutes and filings as required under state law. For example, in addition to drafting and filing your corporation’s Articles of Incorporation and drafting your corporation’s Bylaws Kehr Law will:

• Help you determine if your corporation should Elect “S” corporation tax status, and when appropriate, file your corporation’s IRS Form 2553, as required under Federal Tax Laws;
• Help you open a separate business bank account for your corporation;
• Open a separate bank account for your corporation.
• Start a minute book for your corporation’s meetings;
• Hold your first board of directors’ meeting;
• Issue certificates to your corporation’s initial stockholders;
• Obtain business licenses and permits for your corporation from:

o The federal government;
o Your state government; &
o Your local government.

8. Create a Shareholder’s Agreement or Buy-Sell Agreement, if necessary.

9. Follow all legal requirements for running a corporation. To learn more about running a corporation, keeping the minutes and your other annual legal requirements, contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com. We offer this service to all of our corporate clients and would be happy to answer any questions you may have regarding the foregoing.

Incorporating can be a long-term benefit to your new business in the long run, but the process is complicated. To ensure that your new business complies with your state’s legal requirements at all steps in the incorporation process, you should always consult with an experienced and qualified business attorney. Contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com for a free consultation!

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IRS tells homeowners how to get tax relief if a lender forgives part of their debt

Thursday, March 25th, 2010

Reduction of mortgage principal, usually considered taxable income, is expected to become more prevalent as the Obama administration and banks seek ways to prevent foreclosures.
By Kenneth R. Harney
March 14, 2010
Reporting from Washington
With the Obama administration and private lenders actively considering mortgage-principal-reduction programs to help financially distressed homeowners, the Internal Revenue Service has issued an advisory to taxpayers who receive — or seek to receive — such assistance if it’s offered.

The IRS gets involved in mortgage principal write-downs because the federal tax code generally treats any forgiveness of debt by a creditor in excess of $600 as ordinary taxable income to the recipient.

However, under legislation that took effect in 2007, certain home mortgage debt cancellations — such as through loan modifications, short sales or foreclosures — may be exempted from tax treatment as income.

Sheila C. Bair, chairwoman of the Federal Deposit Insurance Corp., recently confirmed that her agency was working on a new program to expand the use of principal mortgage reductions to keep underwater borrowers out of foreclosure.

Most major banks and mortgage companies have preferred monthly payment reductions and other loan modification techniques over cuts of principal balances, but a handful have made limited use of the concept.

One of the largest servicers of subprime home loans, Ocwen Financial Services of West Palm Beach, Fla., has strongly advocated principal reductions to keep people out of foreclosure, and claimed broad success with them. Ocwen President Ron Faris testified to a congressional subcommittee this month that borrowers with negative equity were as much as twice as likely to re-default after a standard payment-reduction loan modification than those who receive partial forgiveness on their principal debt.

But what are the tax implications when your lender essentially says: OK, we recognize that you’re underwater, maybe you’re thinking about walking away, and we’re going to write off some of what you owe to keep you in the house?

IRS guidance issued March 4 spelled out step by step how financially troubled and underwater borrowers can qualify for tax relief when a lender agrees to lower their debt. Here are the basics, should you be considering a short sale or loan modification involving principal reduction.

First, be aware that the federal tax exclusion only applies to mortgage balances on your principal residence — your main home — and not on second homes, rental real estate or business property. The maximum amount of forgiven debt eligible under the law is $2 million for married taxpayers filing jointly and $1 million for single filers.

But there are some potential snares: Your debt reduction can only be for loan amounts that you’ve used to “buy, build or substantially improve your principal residence.” This includes refinancings that increased your total mortgage debt attributable to renovations and capital improvements of your house. But if you used the proceeds for other personal purposes, such as to pay off credit card bills, buy cars or invest in stocks, the mortgage debt attributable to those expenditures is not eligible for tax exclusion.

When your lender forgives all or part of your mortgage balance, the lender is required by law to issue you an IRS Form 1099-C, a “Cancellation of Debt” notice, which is also sent to the IRS. The form shows not only the amount of debt discharged but the estimated fair market value of the house securing the debt as well.

A few other noteworthy features of the IRS rules: If you’ve been foreclosed upon or you do a short sale and lose money in the process, don’t claim a tax loss on your federal filing. The IRS will turn you down. However, if you go to foreclosure and your lender agrees to cancel all or part of the unpaid mortgage balance as part of the deal, then you can file for an exemption from the IRS.

What if your lender reduces the debt on your house but you continue to own the property and live in it? There’s a tax wrinkle in the fine print: The IRS will require you to reduce your “basis” in the house — your “cost” for tax purposes — by the amount of the forgiven debt. But that’s not likely to be a big concern for most homeowners digging their way out.

Finally, if you want to claim the debt-forgiveness exemption, download IRS Form 982 at www.irs.gov and attach it to your return for the year in which the debt was forgiven. And don’t assume that this tax code benefit to homeowners will be around forever. It expires at the end of 2012.

kenharney@earthlink.net.

Distributed by the Washington Post Writers Group
Copyright © 2010, The Los Angeles Times

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The LLC Operating Agreement

Tuesday, March 23rd, 2010

If you are thinking of starting a limited liability company (LLC), below is a checklist of steps to take before you open for business. Keep in mind that your LLC’s start-up requirements might vary from the list below, depending on the specific type of business you are in, and where your business is located.

1. Decide on a business name for your Limited Liability Company (LLC). In most states, “LLC,” “Limited Liability Co.,” or a similar variation must be included in the LLC’s business name.

2. Search availability of your LLC’s chosen business name, and for similarity to existing names. Call Kehr Law today to find out how to make sure your proposed business name is available.

3. Hire a qualified business attorney to set up and represent your LLC. This is probably the most important step in starting your LLC. Do not hire or pay an online company that promises to set up your LLC for a cheap fee. Typically these companies do not provide you with a qualified business attorney or any legal advice whatsoever. A qualified business attorney should save you thousands more than you spend on them.

4. A qualified business attorney will prepare and file your LLC’s Articles of Organization with the Secretary of State office in your state, track its progress and obtain a new Federal Employer Identification Number (FEIN or EIN) for your new LLC from the IRS.

5. A qualified business attorney will also draft and prepare not only your LLC’s Operating Agreement, but also all of your LLC’s initial company records and Minutes as required under state law.

6. In addition, a qualified business attorney will also help you obtain all of the proper business licenses and permits for your LLC from:

• The IRS;
• The federal government;
• Your state government;
• Your local government.

7. Follow all legal requirements for running a LLC. To learn more about running a corporation, keeping the minutes and your other annual legal requirements, contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com. We offer this service to all of our corporate clients and would be happy to answer any questions you may have regarding the foregoing.

Forming a limited liability company (LLC) can benefit to your new business in the long run, but the process can be complicated. To ensure that your new business complies with your state’s legal requirements at all steps in the LLC formation process, you should always consult with an experienced and qualified business attorney. Contact Kehr Law at (619) 400-4942 or dan@kehrlaw.com for a free consultation!

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Starting a Business? Why You Need to Know the Legal Stuff

Friday, March 19th, 2010

KEHR LAW
501 W. Broadway, Suite 800
San Diego, CA 92101
Office: (619) 400-4942
Fax: (619) 400-4952
Cell: (619) 823-8230
Email: dan@kehrlaw.com
Website: http://www.kehrlaw.com

Legal issues abound in business at every turn. From organizing with the state at startup to litigating employment issues to closing the doors, the legal ramifications of every decision matter. Most startup experts recommend retaining a competent attorney as a first step in starting a business. This is good advice, but simply turning over all responsibility to an attorney is unwise at best, devastating at worst.

Organizing Your Business
Most businesses should be organized as either an LLC or corporation. The best choice will depend on who you ask for advice as much as your own particular situation. That is, it is very common for accountants to recommend corporations and attorneys to recommend LLCs, regardless of the specifics of the venture. In fact, there are very clear arguments for one over the other, and it is the entrepreneur’s responsibility to make the best choice for their circumstances. Don’t leave the decision to outsiders, learn the fundamentals of each entity type and make the decision for yourself.

Write Your Operating Agreement
All businesses should formalize an operating agreement that covers the basic rules and regulations of the venture. If the entrepreneurs are entering a partnership, the details are even more important. Many a small business has crashed and burned at the hands of an absent, incomplete or misunderstood partnership agreement. Again, leaving the details to an outsider, attorney or otherwise, is just plain crazy. It is your business and you need to decide how you want to manage it. What if your partner dies? Or becomes a compulsive gambler? Or just quits? The “standard form” that many small businesses end up with does not necessarily deal with unplanned events in the best way for your situation, so it is critical to work through the legalities of setting up your business yourself.

Contracts are King
Contracts are an everyday part of most businesses as well. Some entrepreneurs pay an attorney to review contracts, perhaps even write them, in order to protect themselves. Unfortunately, they still often have no idea what the various clauses mean…and more importantly what they will mean if something goes awry. Waiting until the business is sued, or you need to sue somebody else, to understand what is in the contract is a major, but common error. Again, it’s your business and you need to be more than familiar with every aspect of it.

Employment Law
The most confusing and potentially devastating area of law for entrepreneurs is employment law. Unless you are very familiar with the federal and state laws that apply to your employees, it can be very easy to run afoul and end up in serious trouble. From recruiting and hiring to evaluations and terminations, there are significant regulations that affect what employers can do and how they can get it done. In addition, employment taxes cause all sorts of troubles, especially for first-time, inexperienced employers. The fundamentals of becoming an employer should be understood long before the first hire, and should not be left to chance.

None of the legal issues in business are particularly complicated, but all can be devastating if not appropriately handled. Hire an attorney if it’s in your budget, but also put in the time and energy to understand your legal responsibilities in every aspect of your venture.
Kehr Law provides our clients with a single resource to address a wide variety of legal concerns present throughout every stage of life. Kehr Law takes pride in achieving unparalleled success for our clients by providing first class legal service and representation, through accessible, personalized service and technologically advanced resources. We provide our clients with tenacious, yet cost-effective legal representation. Our innovative fee arrangements and payment plans allow our clients to surpass their goals in a financially prudent and expeditious manner. Through honesty, integrity, ethics, and on our unrelenting drive to attain perfection, we seek to return the legal field to the “helping-profession” for which it was originally venerated. Our global network of professionals, advisors and consultants enables Kehr Law to meet and exceed our client’s expectations. We provide our clients with the necessary framework enabling them to operate with confidence, stability, and a high-degree of predictability.

For additional information about our Kehr Law, our practice areas, or our services please visit us on the web at www.kehrlaw.com or contact us by telephone at (619) 400-4942, via email at dan@kehrlaw.com, or via text message at (619) 823-8230.

KEHR LAW
501 W. Broadway, Suite 800
San Diego, CA 92101
Office: (619) 400-4942
Fax: (619) 400-4952
Cell: (619) 823-8230
Email: dan@kehrlaw.com
Website: http://www.kehrlaw.com

About the Author
K. MacKillop, a serial entrepreneur with a J.D. from Duke University, is co-founder of LaunchX and authors a blog focused on starting a business. Visit LaunchX.com to learn more about the LaunchX System, a complete business startup kit that helps you learn the business basics while starting a business.

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Dan W. Kehr’s Appearance on Intelligent Talk Radio KCBQ 1170 on January 23, 2010 – Click on Link to Listen to Radio Show

Tuesday, March 16th, 2010

1-23-10-Compressed

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The Revocable Living Trust – A MUST HAVE!

Thursday, March 11th, 2010

The revocable trust is a more comprehensive tool for estate planning. With the revocable trust, as with a will, an individual can make arrangements for the transfer on death of all of his or her assets in one document while preserving the right to control the assets and amend the revocable trust during his or her life. The revocable trust, like a will, is also a useful tool for tax planning and apportionment. Unlike a will, the revocable trust does not require a probate proceeding on death. But revocable trusts have limitations. The legal fees to draft a revocable trust can be several thousand dollars, depending on the complexity of the estate. In addition, the settlor of the trust must title all of his or her assets in his or her name “as trustee under the . . . Revocable Trust” so that the assets will be distributed through the trust. If the settlor fails to change the title for a significant asset, then a probate proceeding will be needed to transfer title to the asset. These limitations of the revocable trust are especially problematic for individuals who have small estates in which the major asset is a family home or farm. If the primary asset in the estate is a house, the property owner may not want to incur the cost of having a revocable trust prepared.

Contact Kehr Law today at (619) 400-4942 or dan@kehrlaw.com for a free consultation! You can also visit us on the web at www.kehrlaw.com.

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Why Avoid Probate?

Thursday, March 11th, 2010

Why Avoid Probate?

In recent years, state legislatures, with the active assistance of the trusts and estates and real property bars, have developed ways to help individuals minimize, or avoid entirely, the probate process when they transfer assets on their death. This trend makes sense as a public policy matter, because probate can be expensive and time-consuming. For example, in California statutory fees are set on a sliding scale as a percentage of the gross value of the estate. For an estate of $250,000, the minimum statutory fees would be $16,000 for the executor and his attorney. The court could award more for “extraordinary service.” When a decedent’s only asset is a modest house that she wants to transfer to her daughter, that is a significant cost. Also, some people may want to maintain their privacy and a probate proceeding is a matter of public record. Just as importantly, probate matters clog the courts at a time when litigation is increasing and states are challenged to fund the courts at adequate levels.

Although probate can be expensive, avoiding probate can be complicated. Typically, an individual owns several different categories of property. Even a person of modest means could own a home with furniture, clothing, jewelry, a bank account, an insurance policy, and perhaps stocks and bonds. This property can be held under various legal arrangements. For example, cash could be held in bank accounts, certificates of deposit, safe deposit boxes, or in tax-advantaged retirement accounts. In the old days, most of this property was transferred on the death of the owner either by will or under state law through intestate succession. Both wills and intestate succession require a probate action in state court.

Contact Kehr Law today at (619) 400-4942 or dan@kehrlaw.com for a free consultation!

Please visit our website at www.kehrlaw.com

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Why Avoid Probate?

Thursday, March 11th, 2010

Why Avoid Probate?

In recent years, state legislatures, with the active assistance of the trusts and estates and real property bars, have developed ways to help individuals minimize, or avoid entirely, the probate process when they transfer assets on their death. This trend makes sense as a public policy matter, because probate can be expensive and time-consuming. For example, in California statutory fees are set on a sliding scale as a percentage of the gross value of the estate. For an estate of $250,000, the minimum statutory fees would be $16,000 for the executor and his attorney. The court could award more for “extraordinary service.” When a decedent’s only asset is a modest house that she wants to transfer to her daughter, that is a significant cost. Also, some people may want to maintain their privacy and a probate proceeding is a matter of public record. Just as importantly, probate matters clog the courts at a time when litigation is increasing and states are challenged to fund the courts at adequate levels.

Although probate can be expensive, avoiding probate can be complicated. Typically, an individual owns several different categories of property. Even a person of modest means could own a home with furniture, clothing, jewelry, a bank account, an insurance policy, and perhaps stocks and bonds. This property can be held under various legal arrangements. For example, cash could be held in bank accounts, certificates of deposit, safe deposit boxes, or in tax-advantaged retirement accounts. In the old days, most of this property was transferred on the death of the owner either by will or under state law through intestate succession. Both wills and intestate succession require a probate action in state court.

Contact Kehr Law today at (619) 400-4942 or dan@kehrlaw.com for a free consultation!

Please visit our website at www.kehrlaw.com

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