Jason Zoranski

There  are  many  different  types  of  business  entities,  including  corporations,  general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and even sole proprietorships. Historically, the most popular type of entity was the corporation, but in the last twenty years, the limited liability company (“LLC”) has become the entity of choice. In the co-authored article, “The Business Lawyer’s Quick Guide to Choice of Entity: Corporation vs. LLC,” attorneys Gianfranco Pietrafesa and Jason Zoranski summarize  some  of  the  general  advantages  and  disadvantages  of  (1)  a corporation taxed as a C corporation, (2) a corporation taxed as an S corporation, and (3) an LLC taxed as a partnership (with two or more owners) or a disregarded entity (with one owner). It then reviews the more important characteristics of these types of business entities and their tax treatment....

The Internal Revenue Service has released an official standardized form for taxpayers to make an election under Section 83(b) of the Internal Revenue Code....

Archer is pleased to welcome ten new associates, as the firm continues to grow across various practice areas throughout all of its offices....