Tag Archives: Small Business

  1. Capitalization, Cap Table, & Initial Accounting

    This article will serve as an explanation of some of the basics around the formation and structure of a corporation.  I am using examples for a typical corporation, but many of the concepts can apply to LLCs and the issuance of units to represent membership interests instead of stock. I)  Capitalization People need to have…

  2. Manual of Aid to State & Local Governments Under CARES Act

    The Manual of Aid to State & Local Governments Under CARES Act is a comprehensive guide to federal assistance to state and local governments under the recent COVID-19 relief bill. We are maintaining the Manual to reflect regulatory developments as federal agencies implement the CARES Act. The Manual is now current as of April 15, 2020.

  3. Directing Capital Toward Small Businesses Affected by COVID-19: Legal Strategies for Texas Local Governments

    An earlier version of this article did not mention that “time warrants” are, like all city and county debt, subject to the requirements of the Texas Constitution, Article 11, Sections 7(a) and 5(a), as applicable. Please consult your city attorney and/or bond counsel prior to the issuance of any time warrant to determine the most…

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