UBC Law Review

UBC Law Review

& Franchise Law Review

Posts filed under Corporate Changes and Filings

DBA (Fictitious Business Name) Filings

Whether you’re a corporation, LLC or sole proprietor, there may be advantages to filing a “Doing Business As” or “DBA” for your business. What is a DBA? DBA stands for “doing business as” and is an official and public registration of a business name. DBAs are also known as Fictitious Names, Fictitious Business Names, Assumed… (read more)

Timing an S Corporation Election

Deciding to operate a business as an S corporation is usually a pretty simple decision to make because S status often saves a business thousands of dollars in taxes a year. Unfortunately, business owners often find the S corp timing rules confusing. The basic rule– elect by day fifteen of month three–only sounds simple. Determining… (read more)

Converting from a C Corp to an S Corp

As you may know, there are two types of corporations for tax and legal purposes. The “C” corporation is a more formal structure than the “S” corporation and taxed differently. When forming a business entity, many people just rush out and file whatever sounds good. Occasionally, they may break down and read an article or… (read more)