Professional Kambani

Bhizinesi kutanga-up uye wega kuchengetedzwa kwemidziyo masevhisi.

Wana Kubatanidzwa

Professional Kambani

Mapoka evamwe nyanzvi anogona kuumba makambani anozivikanwa sehunyanzvi emakambani kana ehunyanzvi sevhisi makambani ("PC"). Rondedzero yenyanzvi yakafukidzwa nehunyanzvi hwekambani chinzvimbo inosiyana nedunhu nenyika. kunyange ichinyanya kuvhara maakaundendi, mainjiniya, varapi uye vamwe vashandi vezvehutano, magweta, masayendisiti, vashandi vezvemagariro, uye vezvechiremba. Kazhinji, nyanzvi idzi dzinofanirwa kuve dzakarongeka nekuda kwechinangwa chega chekupa basa rehunyanzvi (semuenzaniso, mubatanidzwa wemutemo unofanirwa kuve nemagweta ane marezinesi).

Mune mamwe matunhu, iyi ndiyo yega yekubatanidza sarudzo inowanikwa kune vamwe nyanzvi, nepo kune vamwe, vanopihwa sarudzo yekuve nyanzvi mubatanidzwa kana S kana C mubatanidzwa.

Nyanzvi dzemakambani dzinogona kudzivirira varidzi kubva pachikwereti. Kunyangwe iyo isingakwanise kuchengetedza nyanzvi kubva kune yake / yake zvisirizvo zvisungo, inogona kudzivirira kubva pachisimba kubva mukuregeredza kweshamwari.

Iyo Professional Corporation kana yeCustomer Corporation?

Inowanzo shandiswa navanachiremba, vanachiremba vemazino uye magweta uye akaumbwa pasi pemitemo yakasarudzika yenyika inonyatso tsanangura kuti ndedzipi mhando dzehunyanzvi dzinodiwa kuisa pasi peichi chinzvimbo, vazhinji nyanzvi vanogona kungoisa seProfessional Corporation. Nekudaro, iwo mabhenefiti zvine chekuita nekuchengetedzwa kwemidziyo uye pamusoro pechikwereti zvakangofanana chaizvo nezvavari nekambani yechinyakare.

Nhoroondo, zvinangwa zvekutanga zvekusarudza hunyanzvi mubatanidzwa pamusoro pehushe kana kudyidzana anga ari iwo mutero mabhenefiti uye wega mutoro wekuremerwa. Neshanduko dzichangobva kuitika mumitemo yemubatanidzwa yemitero, mazhinji, kana asiri mazhinji, emitero yemitero yePc inogona kunge yakadzikira. Semuenzaniso, kutanga muna 1988, Sec. 11 (b) (2) inoramba mutero wekupedza kudzidza kumaPC, zvichikonzera yakadzika mutero we34%. Sezvo chero mutero weumwe munhu parizvino usingakwanise kudarika 33%, PC inova isingafadzi kubva pamabatiro chaiwo emitero.

Kubva pamaonero asiri emutero, nyaya yekudzikisira chikwereti uye kuchengetedzwa kwemidziyo yemunhu inoramba iri yekufarira kune vehunyanzvi, kunyanya tichifunga huwandu hwakawanda hwezvikwereti zvemutemo zvevashandi zvinoita kunge zvakawandisa mazuva ano.

Nyika zhinji dzakadzika mitemo yePC inobvumidza vashandi vane marezinesi kutora mukana wemitero yekubatsira kuita sekambani. Nyika dziri muchikamu ichi, zvakadaro, dzinoramba dzichiita kuti vagovani vemubatanidzwa pamwe uye zvakasarudzika mutoro wezviito zvese nekusiiwa kunoitwa nevashandi vePC. Nekudaro, kubva pakuona kwechisimba, hapana mutsauko pakati pemakambani ehunyanzvi uye kudyidzana mumatunhu aya. Iyi inotevera Oregon PC mutemo. 58.185 (2) (c) muenzaniso wakanaka:

"Vachagovani vachabatanidzwa pamwe chete pamwe chete nevamwe vese vagovani vekambani nekuda kwekuregeredza kana kuita zvisirizvo kana kusazvibata kweanogovana, kana nemunhu ari pasi pekutariswa nekudzorwa kweanogovana."

Uyu mutemo unojekesa kuti mubatanidzwa pamwe nemitoro yakati wandei iripo kune vese vane chekuita nePC zvakafanana nemitemo yekudyidzana.

Kutarisa uye Kudzora Mutoro

Nyika zhinji dzinobvumidza mutoro wakaringana kusvika padanho rekushanda kwakawanda uye zvisungo zvebhizinesi zvePC uye zviito uye kusiiwa kwevamwe vagovana. Nekudaro, aya matunhu haaderedze mutoro unonamira kune nyanzvi-yekugovana nekuda kwezviito zvake zvekuregeredza kana zviito zvevamwe vaanotarisa kana kudzora, zvisinei nekuti manejimendi ari kuregeredza. Izvo zvakaringana kuti nyanzvi yaive nebasa rekutarisira mushandi asina hanya. Iyi inotevera Washington PC mutemo (Sec. 18.100.070) muenzaniso:

"Chero ani anogovera mubhizimisi acharamba akazvimiririra uye achizvidavirira kune chero kuregeredza kana kuita zvisirizvo kana kusazvibata kunoitwa naye kana nemunhu chero upi zvake waanotungamira nekutungamira, achipa mabasa ehunyanzvi akamiririra kambani."

Kunyange iye ari mugovani asiri iye pachezvake ane mhosva yezviito zvevamwe vagovana, iyo PC pachayo inobatana uye yakasarudzika inosungirwa kuzviito zvevashandi pasi pedzidziso yepamutemo yemupinduri mukuru. Nguva zhinji izvi zvinogona kushandurira kuita mutoro wakanangana nevano vagovana kana iyo nyanzvi mubatanidzwa zvinoenderana nemufambiro we "akapiwa simba" mushandi. Muenzaniso wakanaka ungave mukoti pasi pekutariswa kwakananga nachiremba anoita kana kupomedzerwa chiito chekuregeredza uye nematare anotevera anozotumidza vese mukoti, chiremba wake anotarisira, uye iye kana iye sekambani yehunyanzvi.

Professional Liability Inishuwarenzi inofanirwa

Kuchengetedza yakajairwa bhizinesi amburera marongero, kusanganisira yakasimba Professional Liability inishuwarenzi, inonzwika yakanakisa-maitiro kumira. Kunze kwekubatsira kuri pachena kwekuregererwa pamatare edzimhosva ehunyanzvi, nyika zhinji dzinotarisisa kuchengetedzwa kweinishuwarenzi yakadai. Mutemo unotevera kubva kuColorado (Sec. 12-2- 131) muenzaniso:

"Vese vanogovana zvePC vachabatanidzwa pamwe chete uye nemhosva pane zvese zviito, zvikanganiso, uye kusiiwa kwevashandi vekambani kunze kwekunge panguva yenguva iyo mubatanidzwa unoramba wakamira zvakanaka inishuwarenzi yemutoro ..."

Ichi chikamu chePC chinobvisa zvakajeka mubatanidzwa pamwe nemitoro yakati wandei padanho rekugovana nekuti zvese zvinomisikidzwa zvinorambidzwa nemutemo kana inishuwarenzi yakakodzera, kana mune mamwe matunhu, capital, iripo.

Corporation Inotonga Chikamu uye Nyaya Yemutemo

Nyika dzakasununguka dzakasarudza kuti nyanzvi inofanirwa kudzivirirwa kubva kuzvikwereti zvese - zvinoti, zviito zvekuregeredza zvevamwe vashandi- vanogovana pamwe nevashandi vangave vanotarisirwa kana vasina kuchengetedzwa. Ehezve, vagovani vanoramba vakazvimiririra pachedu nekuda kwezviito zvavo zvekuregeredza. Izvi zvinongosanganisira mitemo yechikwereti yemakambani enguva dzose kuti awane mhedzisiro iyi. Semuenzaniso, inotevera Arizona mutemo (Sec. 10-905) inopa:

"… Hapana mugovani wekambani ine hunyanzvi yakarongeka pasi pechitsauko ichi ndeyemunhu mumwechete anokwereta zvikwereti kana zvichemo zviri kusangano kunze kwekunge chikwereti kana chikumbiro chamuka nekuda kwekuita zvisirizvo kana kusiiwa kwemugovani."

Uyu mutemo unotevera mutemo wakajairika wekutambudzika sekuratidzwa muAlabama Music Co v. Nelson: uko kutadza kwekuregeredza kunoitwa nemushandi wekambani, mushandi iyeye ane mhosva kune mumwe nemumwe kune munhu akakuvara kana mushandi aiita kana kwete mukati mechikamu chebasa rake. Kana kusaremekedza kwacho kukaitwa nemushandi mukati mechikamu chebasa, mubatanidzwa unopihwa mutoro- - zvinonzwisisika kana chechipiri pasi pedzidziso yemupinduri mukuru. Mushandi, hongu, anoramba aine mhosva, uye anogona kunakidzwa nekodzero yekuregererwa kubva kuboka. Kana kuregeredza kunoitwa nemushandi kunze kwenzvimbo yebasa, mubatanidzwa hauna mhosva; mushandi chete ndiye ane mhosva. Chekupedzisira, pamutemo wakajairika, munhu asiri kutora chikamu, mushandi haawanzo kuve nemhosva yezviito zvekuregeredza kwevamwe vashandi vekambani.

Kupindira kwekutonga kunogona kuitikawo mumamiriro ezvinhu anotevera: Vachizviwana vari mushandirapamwe wehunyanzvi, vamwe vadyidzani vanoda kudzikisira chikwereti chavo vakazvibatanidza pachavo uye vakatendera maPC kuve vanobatana mukudyidzana munzvimbo yavo. Pfungwa, mubatanidzwa anokwanisa kudzivirira zviwanikwa pachinhu chakabatana uye nemitoro yakati wandei yekuregeredza kwevadikani. Izvi ichokwadi nekuti chete zvinhu zvePC, kwete zvemudiwa / zvekugovana zvinhu, zviripo zvekugutsa zvirevo, nekuti PC, kwete mudiwa / mugovani, ndiye anoshanda mukudyidzana kwehunyanzvi. Nekudaro, pane mukana wakasarudzika wekuti dare rinogona kuwana manejimendi aya asingafungire kana kupesana nehurongwa hweveruzhinji, nekuti vatengi vanobata nehunyanzvi hwekudyidzana vangatarisira kuzadzikisa zvirevo zvinopesana nevese vadyidzani mumwe nemumwe. Nekudaro, dare rinogadzirisa nyaya iyi rinogona kubvumidza mutengi kunetswa nekuregeredza chiito chemumwe wevabatsiri kuti agutse mutongo wake kwete chete pazvinhu zvevadyidzani vese kusanganisira zvinhu zvePC, asiwo zvinopesana nevanogovana maPC. mukudyidzana- kunyangwe zvichikosha kutariswa, izvi zvingaite kunge zvisingawanzoitika uye zvaizosanganisira mutongi we "mumiriri" anobudirira kurwisa hunyanzvi hwekambani.

Masangano Ehukama

Kuumbwa kwesangano seboka rezvehunyanzvi kunorevawo kuti, kungofanana nekambani yechinyakare, zviumbwa zvemakambani zvinofanirwa kucherechedzwa. Zvirongwa zvemakambani zviito zvepamutemo zvinofanirwa kuitwa nemutungamiriri wekambani, maofficial, kana vagovani kuitira kuchengetedza chengetedzo inopihwa nekuumbwa kwesangano. Aya ndiwo maitiro anokosha anochengetedza zvivakwa zvevatungamiriri veCorporate, maofficial, uye vagovana.

Iwo Maitiro anogona kuverengerwa seinotevera:

  • Corporate Funds inofanirwa kuchengetwa yakaparadzaniswa uye yakaparadzaniswa neMunhu Mari. Iyo yemubatanidzwa inofanirwa kunge iine maayo maakaundi ekubhengi (kusanganisira kutarisa, mitsara yechikwereti, nezvimwewo). Kusachengeta mari idzi dzakaparadzaniswa, dzinozivikanwawo se "kubatana-pamwe," kunogona kutungamira mukuwongorora uye mukana wakakomba mukuitika kwekuwongorora ne IRS uye kupinza nhumbi dzevanhu. Iyo yakanaka maitiro maitiro kusabatana mari.
  • Misangano yeBhodi reVatungamiriri 'inofanirwa kuitirwa kanokwana gore rega, kazhinji ichitevedza kumashure kwemasangano eShareholder (inozivikanwawo se "Misangano Yakakosha"). Ese makumi mashanu anoti nyika inosungirwa musangano unoitwa kamwe chete pagore, uye iyo misangano yegore negore inofanira kushandiswa kubvumidza kutengeserana kwakapinda neCorporate.

    Panzvimbo yekupinda nechero ipi yakapihwa Director, mvumo yakanyorwa inofanirwa kupihwa naDirector akadaro (kungave muchimiro chekuregedza pasina ziviso chaiyo, kana muchimiro chevhoti yeproxy yakapihwa chiziviso chakakodzera) kune chero zvisarudzo zvakaitwa pane izvi misangano.

    Misangano yeVashandi, iyo inozivikanwawo se "Misangano Inokosha" inogona kuitwa chero nguva.

    Munyori weSangano anoona nezvekupa ziviso yepamutemo yemisangano iyi, uye nekuchengetedza kuregererwa kunodiwa, proxies, maminetsi, nezvimwe.

  • Corporate Maminiti, kana "manotsi emisangano yeBhodi reDhairekita kana Misangano Yakakosha" akakosha uye ndiwo ari pamutemo, marekodhi epamutemo emisangano yakadaro.Mamineti eCorporate anofanirwa kuchengetwa zvakateedzana nemusi muBhuku reMiniti, uye anogona chinhu chakakosha mukudzivirira kwevatungamiriri veKambani ', maofficial' uye masheya evaridzi. Kuchengetedza kwakakodzera, kwakakodzera kwemaminetsi aya kwakakosha mukuzvidzivirira kubva kuongororo ne IRS uye nekushandura zvirevo zveego.

    Vatungamiriri nemaCorporate maofficial vanozotsvaga gweta repamutemo panguva yemisangano yegore, uye chero hurukuro mukati memasangano aya dzinoonekwa sehurukuro dzakakomberedzwa uye dzinodzivirirwa nedzidziso yepamutemo yeGweta-Client Ropafadzo. Nekudaro, maminetsi akatorwa eidzi hurukuro anotorwa sechikamu cheCorporate rekodhi uye nekudaro kutarisirwa kunofanirwa kutorwa, neMubatanidzwa weCorporate, kuti vaone kana kutaurirana uku kuchiitika nekuvadoma muMaminetsi eCorporate se "Kukurukurirana nenhengo dzeboka revatungamiriri." uye gweta repamutemo vakaita hurukuro ine kodzero-zviri pamutemo panguva ino ”pachinzvimbo chekucherechedza kutaurirana chaiko neshoko.

  • Zvibvumirano zvakanyorwa zvezvinhu zvese zvinotarisirwa zvinofanirwa kuitwa uye kuchengetedzwa.

Zvese zviitiko zvinotora zvivakwa zvezvivakwa, zvikwereti (kungave zvemukati kana zvekunze), zvibvumirano zvevashandi, zvirongwa zvekubatsira, nezvimwewo zvinopinda kana kumirira Sangano zvinofanirwa kunge zvakanyorwa muchibvumirano.

Zvinyorwa zvisina kukodzera kana zvisingafungidzike zvezvikwereti zvemukati kubva kune Mugovani kuenda kuCorporate, semuenzaniso, zvinogona kutungamira ku IRS kudzokororazve kudzoreredza kwemukuru wechikoro pachikwereti chakanzi sechikamu, pamwe nezvikwereti zvakaenzana zvemitero zvakaitiswa neMugovani.

Izvo zvakakosha kuti manejimendi ekubhadharisa, mari hombe kutenga, nezvimwewo zvive panguva yakakodzera uye zvakanyatsonyorwa mumaminetsi aya. Kukundikana kwemagwaro akakodzera uye akakodzera panguva izvi zvinogona kukonzera zvikwereti zvemitero kune Vatungamiriri, Mahofisi, kana Vagovani venzvimbo nekuda kwe IRS "kudzoreredza." Semuenzaniso, IRS inogona kusarudzira izvo zvavanofunga se "yakawandisa, isina magwaro ekuripwa kwemukuru" sechikamu chemubhadharo kumubatsiri, uye nokudaro kwete mutero unobvisirwa nekambani- izvi zvinotungamira mukuwedzera, kusabhadharwa zvikwereti zvemutero.

Hatigone kusimbisa zvakanyanya zvekuti kutadza kucherechedza nekushandisa izvi zvimiro zvinoshanda kudzikisira uye kudzikisira kudzivirirwa kunopihwa nekuumbwa kweSangano uye inobvumidza masangano ekunze (iyo IRS, vakweretesi, vanochemera / vamhan'ari, vangangoita vanopokana, zvichingodaro. ku "pwanya chifukidziro chekambani" uye kutarisa mukati mekushanda kwemukati uye midziyo yeSangano, maofficial, maDirector uye maShareya.

Ndinofanira Kuronga Yangu Nyanzvi Kudzidzira seProfessional Corporation?

Sezviri pachena pamusoro, kusanganisa seProfessional Corporation inopa mukana wakakura kune nyanzvi uye nekusimudzira maitiro avo. Chekutanga uye pamberi pezvese, chokwadika, chinangwa chekuzadzisa chikwereti chakadzikama, kana kudzikisira kukanganisa kwemutemo wega, nekuti kana pfungwa yematare inopinda nepachidzitiro chekambani kurwisa zvinhu zvako ichiita senge inotyisa, fungidzira kuti mhedzisiro yemunhu sutu pasina kubatsirwa kwechifukidziro chekambani ichave.

Yakagadziridzwa Kuwedzeredzwa muna Ndira 14, 2019