MBELR Online

In 2017, approximately 81% of all businesses in the US were organized as pass-through entities, with S-corporations (“S-corps”) and Limited Liability Companies (“LLCs”) comprising approximately 68% of all businesses. 1 The passage of the Tax Cuts and Jobs Act (“TCJA”) on December 22, 2017, presented many changes for pass-through entities to consider when determining the most efficient business structure for federal

Cases in the Seventh and Tenth Circuits are primed for Supreme Court review of the most recent circuit clash between debtors and creditors. Florence + The Machine sums up the classic conflict between debtors and creditors well: “And every demon wants his pound of flesh But I like to keep some things to myself” – Florence + The Machine, Shake

It is no secret that California has consistently suffered some of the worst wildfires in United States history.1  Blazes in 2017 caused more than $10 billion in damages, the most in the state’s history.2  The fires, which exist everywhere from Santa Barbara and Malibu to Napa and, most recently, the City of Paradise, destroy houses, businesses, and lives.3  The large-scale

Introduction  According to Javelin Strategy & Research, in 2017, there were 16.7 million victims of identity fraud and $16.8 billion was stolen.1 Even more shockingly, “30 percent of U.S. consumers were notified of a data breach last year.”2 With another large company being hacked seemingly every week,3 the SEC is feeling the pressure to do what they can to mitigate

When Toys R Us announced the decision to close all North American stores in March 2018, the effects were cross-generational.  From the young who lost a space “where a kid can be a kid,” to the old for whom the event triggered a sense of nostalgia, the Toys R Us closing had an acute impact across the country.  To those

“Am considering taking Tesla private at $420. Funding secured.” With that short, simple tweet, world-famous billionaire and Tesla CEO, Elon Musk, prompted a flurry of investor activity and set alarm bells off at the Securities and Exchange Commission (the “SEC”). 1 Musk followed that tweet up with several more outlining how the transaction would play out. He stated that “shareholders