#LegalBytes: The Official Podcast of Cummings & Cummings Law

By Cummings & Cummings Law

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Category: Business

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Episodes: 215

Description

Legal, tax, financial, accounting, and estate planning concepts for business owners and their families

Episode Date
50 State Series: How to move your LLC or corporation out of New York and keep your EIN
May 28, 2026
50 State Series: How to move your LLC or corporation out of New Mexico and keep your EIN
May 28, 2026
50 State Series: How to move your LLC or corporation out of New Jersey and keep your EIN
May 28, 2026
50 State Series: How to move your LLC or corporation out of New Hampshire and keep your EIN
May 27, 2026
50 State Series: How to move your LLC or corporation out of Nevada and keep your EIN
May 27, 2026
50 State Series: How to move your LLC or corporation out of Nebraska and keep your EIN
May 27, 2026
50 State Series: How to move your LLC or corporation out of Montana and keep your EIN
May 26, 2026
50 State Series: How to move your LLC or corporation out of Missouri and keep your EIN
May 26, 2026
50 State Series: How to move your LLC or corporation out of Mississippi and keep your EIN
May 26, 2026
50 State Series: How to move your LLC or corporation out of Minnesota and keep your EIN
May 25, 2026
50 State Series: How to move your LLC or corporation out of Michigan and keep your EIN
May 25, 2026
50 State Series: How to move your LLC or corporation out of Massachusetts and keep your EIN
May 25, 2026
50 State Series: How to move your LLC or corporation out of Maryland and keep your EIN
May 22, 2026
50 State Series: How to move your LLC or corporation out of Maine and keep your EIN
May 22, 2026
50 State Series: How to move your LLC or corporation out of Louisiana and keep your EIN
May 22, 2026
50 State Series: How to move your LLC or corporation out of Kentucky and keep your EIN
May 21, 2026
50 State Series: How to move your LLC or corporation out of Kansas and keep your EIN
May 21, 2026
50 State Series: How to move your LLC or corporation out of Iowa and keep your EIN
May 21, 2026
50 State Series: How to move your LLC or corporation out of Indiana and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of Illinois and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of Idaho and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of Hawaii and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of Georgia and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of DC and keep your EIN
May 20, 2026
50 State Series: How to move your LLC or corporation out of Florida and keep your EIN
May 18, 2026
50 State Series: How to move your LLC or corporation out of Delaware and keep your EIN
May 18, 2026
50 State Series: How to move your LLC or corporation out of Connecticut and keep your EIN
May 18, 2026
50 State Series: How to move your LLC or corporation out of Colorado and keep your EIN
May 15, 2026
50 State Series: How to move your LLC or corporation out of Arkansas and keep your EIN
May 15, 2026
50 State Series: How to move your LLC or corporation out of California and keep your EIN
May 15, 2026
50 State Series: How to move your LLC or corporation out of Arizona and keep your EIN
May 14, 2026
50 State Series: How to move your LLC or corporation out of Alaska and keep your EIN
May 14, 2026
50 State Series: How to move your LLC or corporation out of Alabama and keep your EIN
May 14, 2026
Plan of Conversion: the most important document in moving your company to a new state, not a DIY job
May 13, 2026
Moving your company to a new state: why dissolution spells disaster for many business owners
May 13, 2026
$40k SALT cap? More illusion than reality for many small business owners.
May 13, 2026
NYP: Rumors swirl among Miami brokers that Elon Musk toured this $300M under-construction mansion
May 12, 2026
Revisited: State Corporate Income Tax Rates and Brackets, 2026
May 12, 2026
DEXIT: Is Delaware Losing Its Corporate Crown—and Is Texas Next in Line?
May 12, 2026
National Tax Literacy Poll: Understanding the Tax Code
May 11, 2026
Pew: Tax Revenue Trends
May 11, 2026
Caught On Tape: California Billionaire Tax Architect Admits Wealth Confiscation Could Go Further
May 11, 2026
New York City announces $500m tax raid on high-value second homes
May 08, 2026
Testimony: Illinois “Millionaire’s Tax” Would Hurt Small Businesses, Exacerbate Outmigration
May 08, 2026
Wealth Tax Author Admits: Not a One-Time Tax
May 08, 2026
Tax Foundation: Total State Tax Collections per Capita
May 07, 2026
Attorney vs. AI: one is an asset, the other is a liability
May 07, 2026
WSJ: A Hidden Liability for U.S. Cities
May 07, 2026
The importance of keeping your CPA informed when moving your company to a new state
May 06, 2026
How foreign entity registration differs from redomestication (and why both are sometimes necessary)
May 06, 2026
How redomesticating is the first step (not the last) to ending tax obligations in your prior state
May 06, 2026
How sales taxes affect the choice of legal domicile for small businesses
May 05, 2026
Report: More Americans are quitting their U.S. jobs to work abroad, study finds
May 05, 2026
Mapped: How Much You Need To Earn To Be Considered Middle Class by State
May 05, 2026
NYP: California’s population plummets for first time since the pandemic—as LA sees staggering exodus
May 04, 2026
SFGate: Study tracked movers for years after they left California. Here's what it found.
May 04, 2026
Report: Billionaire Stephen Ross says South Florida’s business relocation push in the '1st inning'
May 04, 2026
"We’ve been abandoned": Some Md. business owners say Gov. Wes Moore left them behind
Apr 30, 2026
Report: Median Annual Property Taxes by State
Apr 30, 2026
Tax Foundation: Americans Are Moving to States with Lower Taxes and Sound Tax Structures
Apr 30, 2026
Report: Thousands of Businesses Fleeing New York, Many Jobs at Risk
Apr 29, 2026
Forbes: Google Billionaire Sergey Brin Compares California Wealth Tax to Soviet Union Socialism
Apr 29, 2026
Report: California exodus continues
Apr 29, 2026
Tax Foundation: Facts & Figures 2026—How Does Your State Compare?
Apr 28, 2026
Report: Millions of People Ages 65+ Are Shunning Retirement in America’s Most Expensive ZIP Codes
Apr 28, 2026
Report: 2026 State Corporate Income Tax Rates and Brackets
Apr 27, 2026
New York Times: California Billionaire Tax Has Signatures Needed for Ballot
Apr 27, 2026
Report: The Great State Tax Divergence
Apr 22, 2026
Report: How Much Americans Save on Taxes by Moving to Florida
Apr 22, 2026
Why does AI give the worst advice to business owners moving to new states?
Apr 21, 2026
Report: Years to Save for a Home by State and Why Business Owners Are Moving to Texas and Florida
Apr 21, 2026
The Growing State Tax and Jobs Divide
Apr 20, 2026
Fiduciary Blind Spots Many 401(k) Plan Sponsors Overlook
Apr 09, 2026
Why adding a Cash Balance Plan After a 401(k) Plan benefits owners
Apr 09, 2026
Trump Savings Accounts
Apr 09, 2026
Limiting FLSA exposure with accurate incentive compensation design
Apr 09, 2026
QDROs: Hidden risks for divorce attorneys
Apr 09, 2026
Report: Massachusetts loses $4.18 billion in income as young workers leave
Apr 09, 2026
Report: Could corporate America leave Delaware behind?
Apr 09, 2026
Report: California’s Strict Regulations May Frustrate Business Starts
Apr 08, 2026
Report: State Individual Income Tax Rates and Brackets, 2026
Apr 08, 2026
Report: Billionaires and businesses fuel growing exodus from blue states
Apr 07, 2026
Report: Why Are So Many Companies Moving to Florida?
Apr 07, 2026
Integrating a Cash Balance Plan with a 401(k) Plan
Apr 07, 2026
Report: Corporate America is on the move
Apr 07, 2026
Report: NYC business leader warns exodus is brewing over Zohran Mamdani’s tax hike crusade
Apr 06, 2026
Michigan businesses are shutting their doors
Apr 02, 2026
Yamaha is leaving California after nearly 50 years Liberty
Apr 02, 2026
Report: Movers and Shakers in the 2026 State Tax Competitiveness Index
Mar 31, 2026
Report: Here’s How Much L.A. and Silicon Valley High-Earners Could Save by Moving to Florida
Mar 31, 2026
Report: ‘Everyone’s leaving’: Why more of the wealthy are moving from Massachusetts to other states
Mar 30, 2026
Report: The State Income Tax Divergence
Mar 30, 2026
Report: Musk Seeks To Remove Delaware Judge From His Cases After She "Liked" A Post About His Trial
Mar 26, 2026
Illinois sees surge in business losses, ranks second after California
Mar 25, 2026
ExxonMobil may leave New Jersey after 144 years—and Texas is the reason
Mar 24, 2026
20 companies that moved from California to Texas this decade
Mar 24, 2026
Leaving Washington State: Redomestication as a Legitimate Tax Minimization Strategy?
Mar 23, 2026
"I moved my company out of NYC . . . My only regret is that we didn't move sooner."
Mar 21, 2026
Massachusetts loses billions in income after millionaire tax
Mar 21, 2026
Report: Blame high taxes, excessive regulations for businesses fleeing Illinois
Mar 18, 2026
Local tech companies say new IT tax could push them out of Maryland
Mar 17, 2026
Washington state: it’s not just the increased taxes that are driving businesses away
Mar 17, 2026
Yet Another Tech Titan Flees California For Texas
Mar 16, 2026
Mamdani Proposes Massive Estate Tax Exemption Cut From $7M To $750K, Among Other Tax Increases
Mar 16, 2026
Washington’s 9.9% Millionaire Tax Raises Fears of Wealthy Exodus
Mar 12, 2026
Inside the exodus of California tech billionaires to Florida...
Mar 11, 2026
Former Starbucks CEO Schultz moves to South Florida
Mar 11, 2026
After 144 Years In New Jersey, Exxon Asks Shareholders To Back Texas Move To Cut Litigation Risks
Mar 10, 2026
Texas redomestication: over 300 companies move headquarters to Texas in 9 years
Mar 09, 2026
Redomestication: California's billionaires are moving to Miami. Are they bringing their businesses?
Mar 03, 2026
Operation Epic Fury: Retirement Plan Investments During Market Volatility
Mar 03, 2026
Larry Ellison Relocates To Trump’s Palm Beach Backyard
Feb 28, 2026
Oklahoma oil and gas leader warns lawmakers after Devon Energy, Expand Energy move to Texas
Feb 25, 2026
Riding the Redomestication Wave: California-based Public Storage Moving Headquarters to North Texas
Feb 24, 2026
Association of Washington Business: Survey Shows More WA Businesses Looking to Leave
Feb 23, 2026
Wall Street to Y’all Street’: Why America’s wealthy trades city luxury for acres of Texas freedom
Feb 22, 2026
Steven Spielberg Flees California Amid Raging Wealth Tax Battle
Feb 21, 2026
New York Is Losing High-Income Earners to Texas—Here’s Why
Feb 19, 2026
Mamdani Warns of Nearly 10% Property-Tax Boost if No Tax on Wealthy
Feb 18, 2026
Palantir moving its headquarters from Denver to Miami
Feb 18, 2026
Legally Lowering Taxes For High Earners: Cash Balance Plan Funding Risks
Feb 16, 2026
Cash Balance Plan Compliance Requirements: Legally Reducing Taxes for High Earners
Feb 12, 2026
What are the ongoing costs of administering a cash balance retirement plan to legally save on taxes?
Feb 11, 2026
Zuckerberg joins California exodus in move to Florida’s ‘billionaire bunker’
Feb 10, 2026
Cash Balance Plan Investment Strategies to Legally Reduce Taxes
Feb 09, 2026
Importance of Actuaries in a Cash Balance Retirement Plan
Feb 05, 2026
Frequently Asked Questions About Cash Balance Retirement Plans
Feb 05, 2026
Maximizing Tax Deductions Using a Cash Balance Plan
Feb 03, 2026
How a Cash Balance Plan Can Help High-Earning Professionals Legally Reduce Their Federal Income Tax
Feb 02, 2026
Cash Balance Plan Fundamentals: How High Net Worth Professionals Legally Reduce Taxes
Jan 29, 2026
QDROs: Frequently Asked Questions and Common Misconceptions
Jan 29, 2026
Top Qualified Domestic Relations Order (QDRO) Mistakes and How to Avoid Them
Jan 28, 2026
Protecting Survivor Benefits in a Qualified Domestic Relations Order (QDRO)
Jan 27, 2026
Entrepreneur Hari Raghavan received a letter from California looking for taxes FOUR YEARS LATER!
Jan 20, 2026
Washington State's New Wealth Tax: How Small Business Owners are Redomesticating to Florida & Texas
Jan 18, 2026
California's Business Exodus: How Small Businesses Are Fleeing the Golden State
Jan 18, 2026
Even Small Businesses are Fleeing California: California's New "Business Death" Tax
Jan 18, 2026
California's New Tax: Small Businesses are Fleeing to Florida and Texas
Jan 18, 2026
California's Billionaires Tax: How Businesses Are Leaving California
Jan 18, 2026
Federal Employee Retirement System Qualified Domestic Relations Orders (QDROs): How Do They Differ?
Jan 13, 2026
What is a QDRO? Do I need an attorney?
Jan 09, 2026
Moving Your Existing LLC or Corporation to a New State: Step-by-Step Guide
Jan 07, 2026
How to Complete a Qualified Domestic Relations Order (QDRO): Step-by-Step in Under 5 Minutes
Dec 24, 2025
Move your LLC or Corporation to Florida: Step-by-Step
Dec 23, 2025
How to Move Your LLC or Corporation to Texas: Step-by-Step
Dec 23, 2025
Six Crucial Insights into Business Redomestication: Essential Warnings for Entrepreneurs
Dec 23, 2025
Top 3 mistakes business owners make in redomiciling out of New York
Dec 18, 2025
Top 5 Things to Know About Moving a Corporation or LLC Out of California
Dec 17, 2025
Top 10 Catastrophic Mistakes in DIY Redomestication
Dec 16, 2025
Why You Should Never Gamble with Your Legal Future: The Hidden Dangers of Online Legal Forms and the Lifelong Value of Hiring a Real Attorney
Dec 10, 2025
Why Filing Anything with a Secretary of State Without Attorney Review Is Usually a Fatal Mistake
Dec 04, 2025
New York’s Retroactive Exit Tax: Why Companies Can Never Really Leave... or Can They?
Dec 03, 2025
Welcome To Hotel California: Democrats Push Retroactive Billionaire Tax
Dec 02, 2025
Strategies for Using a Qualified Personal Residence Trust (QPRT)
Nov 20, 2025
Understanding Tax Implications of Real Estate Flipping
Nov 14, 2025
Coinbase Flees Delaware for Texas: The Corporate Exodus Is Just Beginning
Nov 12, 2025
Post-Mamdani Whiplash: Companies Moving Out of NYC and Virginia
Nov 11, 2025
How to Legally Protect Personal Assets From Business Liabilities
Nov 05, 2025
The Double-LLC Method: How to Legally Create an Anonymous, Private Business Structure
Nov 04, 2025
How to Navigate the Sale of Securities Under Regulation D
Oct 30, 2025
Legal Requirements for Foreign-Owned U.S. Businesses
Oct 30, 2025
Understanding Tax Deductions for Entrepreneurs
Oct 28, 2025
The Role of Trusts in Estate Planning
Oct 24, 2025
Legal Considerations for Synthetic Equity Agreements (Phantom Units, SARs)
Oct 23, 2025
Understanding the “Short Year” Rules for Corporate Tax Returns
Oct 23, 2025
Understanding Multi-State Taxation for Small and Medium Sized Businesses
Oct 21, 2025
Legal Requirements for Purchasing Assets Out of Bankruptcy
Oct 14, 2025
Recourse vs. Nonrecourse Liabilities in Partnerships and LLCs
Oct 13, 2025
Can Texans Get Paid for Spam Texts? Yes! Top Misconceptions Surrounding Texas Senate Bill 140
Oct 10, 2025
Moving an S corporation to a new state while keeping the same FEIN: common (and expensive!) mistakes
Oct 09, 2025
How to Move Your Company and Keep the EIN (and What Happens If You Lose It!)
Oct 08, 2025
Cash Balance Plans for Physicians (How Doctors Can Legally Pay Less Taxes)
Oct 07, 2025
Top Six Mistakes Business Owners Make When Moving Their Existing Company to a New State
Oct 07, 2025
Merger vs. Redomestication: What's the Better Choice for Moving to a New State?
Oct 02, 2025
Moving Your Company to a New State: Why Redomestication is Superior to Foreign Entity Registration or Qualification
Oct 01, 2025
Key Differences Between Pension and 401(k) QDROs (It's More Complicated Than You Think!)
Oct 01, 2025
How to Move Your Business to a New State: Don't Dissolve! (You're Making an Expensive Mistake.)
Sep 30, 2025
Understanding Pass-Through Taxation for Business Owners
Sep 25, 2025
IRS Issues Final Regulations for Retirement Plan Catch Up Provisions
Sep 25, 2025
Texas SB140 Revisited: Getting Compensated for Spam Texts
Sep 24, 2025
What Divorcing Spouses Need to Know About QDROs
Sep 24, 2025
Understanding the Need for a Blue Sky Memorandum in Private Placements
Sep 23, 2025
Tax Consequences of a “Check-the-Box” Election for a Single-Member LLC
Sep 18, 2025
Tax Implications of “Adjusting Journal Entries” in Partnership Agreements
Sep 17, 2025
Costs and Timing of a Qualified Domestic Relations Order (QDRO)
Sep 17, 2025
Legal Pitfalls of Inadequate Partnership Agreements in Real Estate Deals
Sep 16, 2025
Legal Strategies for Mitigating Successor Liability in Asset Transactions
Sep 11, 2025
Filing a QDRO: Top Delays, Time Wasters, and Mistakes
Sep 11, 2025
Understanding Executive Cash Balance Plans: A Legal Way to Reduce Taxes for Highly-Compensated Execs
Sep 10, 2025
Texas SB140 Anti-Spam Checklist for Small Business (Hint: It's not just text messages!)
Sep 10, 2025
Getting Paid for Spam Texts in Texas: Dissecting SB 140 and the Amended TDTPA Effective Sep. 1, 2025
Sep 09, 2025
The Importance of Operating Agreements in Multi-Owner Businesses
Sep 04, 2025
How to Structure a Business Acquisition for Legal Protection
Sep 03, 2025
Navigating the New Texas Texting and Telephone Solicitation Law: Do’s and Don’ts for Small Business Owners
Aug 28, 2025
How to Legally Write Off Travel Expenses
Aug 27, 2025
Top Concerns When Drafting Qualified Domestic Relations Orders (QDROs)
Aug 27, 2025
Understanding the Step Transaction Doctrine in Tax Law
Aug 21, 2025
How to Implement a “Zero Tax” Strategy With Puerto Rico Incentives (Acts 20/22/60)
Aug 20, 2025
The Risks of Using a Partnership Business Structure
Aug 19, 2025
Legal Documents Every Startup Needs
Aug 14, 2025
What are the pros and cons of using an S corporation for a start-up?
Aug 13, 2025
Understanding Complete Liquidation of an S Corporation
Aug 12, 2025
Tax Ramifications of Converting 1099 Contractors to W-2 Employees Mid-Year
Aug 11, 2025
Tax Considerations for Cooperative Business Structures
Aug 07, 2025
Legal Requirements for Purchasing Assets Out of Bankruptcy
Aug 06, 2025
Tax Tips and Tricks for House Hacking
Aug 05, 2025
How to Legally Defer Business Income for Tax Savings
Aug 04, 2025
Tax Implications of Discharging Business Debt
Jul 28, 2025
Understanding the Interaction of Estate and Gift Tax Exemptions
Jul 24, 2025
Post-Nuptial Agreements in a Family-Owned Business: What They Are and How They Work
Jul 23, 2025
How to Legally Reduce Federal Estate Taxes: Strategies and Tactics
Jul 22, 2025
What is a Holding Company? How to Form a Holding Company Step-by-Step
Jul 22, 2025
How to Transfer a Corporation or LLC to a New State and Keep Employer Identification Number (EIN)
Jul 21, 2025
How to Transfer or Move a Business to Florida & Keep Federal Employer Identification Number (FEIN)
Jul 21, 2025
How to Transfer or Move a Business to Texas & Keep Federal Employer Identification Number (FEIN)
Jul 21, 2025