Category Archives: Uncategorized

Are Your Contractors Actually Employees? Are You Sure?

The misclassification of an employee as an independent contractor can have several serious consequences.  The employer may be liable for years of unpaid federal, state and local income tax withholdings and Social Security and Medicare contributions, unpaid workers’ compensation and … Continue reading

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2013 in review

The WordPress.com stats helper monkeys prepared a 2013 annual report for this blog. Here’s an excerpt: The concert hall at the Sydney Opera House holds 2,700 people. This blog was viewed about 20,000 times in 2013. If it were a … Continue reading

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The Importance of Entity Management

The link below provides access to a brief article on entity management from CT Corporation, a leading provider of registered agent and other services for legal entities.  We could not have said it better ourselves.  While the advice from CT … Continue reading

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Who We Are

Roger Wiegley, founder and CEO of The Corporation Secretary, is a corporate lawyer with over 30 years of experience.  He started The Corporation Secretary three years ago because he felt that there was a gap in both the knowledge and … Continue reading

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Our Delaware Franchise Tax is WHAT ?!?

Delaware has been preeminent as the place for businesses to incorporate since the early 1900s.  Close to a million business entities are domiciled in Delaware, including more than one-half of the corporations that make up the Fortune 500. Why do … Continue reading

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Obamacare: Required Notice to Employees

Under Obamacare, employers subject to the Fair Labor Standards Act must provide a “Notice of Coverage Options” to each employee, whether full-time or part-time and regardless of whether the employer is covered by an employer health care plan.  The purpose … Continue reading

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Officers of a Company can be Personally Liable for the Company’s Failure to Collect or Remit Sales Taxes

Under most state tax laws, the tax authority of the state has the option to pursue collection of unpaid sales taxes against any individual who has the authority within a company for the collection and remittance of the tax.  These … Continue reading

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401(k) Plan Administrators: Be Very Afraid!

A recent decision of the Federal Ninth Circuit Court of Appeals should give pause to anyone who administers a 401(k) plan or other employee benefit plan subject to the Employee Retirement Income Security Act (“ERISA”).  In Tibble v. Edison Int’l, … Continue reading

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Ten Things to Consider When Forming a Joint Venture

1.         Know your partner.    This is obvious.  Go beyond the obvious.  Do as much research as you can so that you understand the corporate culture of the party you will be partnering with.  Do not assume that the individuals you … Continue reading

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Obamacare: Proposed IRS Regs Define “Large Employer”

Under the Patient Protection and Affordable Care Act (ACA, often called Obamacare), companies with 50 or more full-time workers are required to provide health benefits to at least 95 percent of their full-time employees or pay a $2,000 per-employee penalty … Continue reading

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