Lousiana - Changes to Frachise Tax

Effective March 10, 2016,  limited liability companies are now taxed and treated as corporations for state income and franchise tax purposes. Previously, only corporations were subject to state franchise tax in Louisiana.

Act 12 – HB 19 is effective for taxable periods beginning on or after January 1, 2017. For calendar year taxpayers, this franchise tax period is reported on the 2016 corporate income and 2017 franchise tax return.

Minnesota Certified Copies

Effective April 1, 2016, the Minnesota Secretary of State (MN SOS) has implemented new online processes, prompting them to change the way certified copies appear. This change only pertains to the appearance of certified copies and will not change the current certification stamp on other official state documents. If you have any questions, contact the MN SOS by phone at 651.296.2803.

Indiana House Bill 1336 - Business Entity Law Amended

House Bill 1336, effective March 23, 2016, amends the business entity laws to require applications to reserve or renew a name or to transfer the reservation of a name to be filed with the Secretary of State electronically.  The bill also amends the provisions dealing with the filing of certain plans and documents effective July 1, 2016, and adds provisions dealing with series LLCs effective January 1, 2017.

Virginia House Bill 955 - Limited Liability Company Act

Virginia - House Bill 955, effective July 1, 2016, restructures the Virginia Limited Liability Company Act by creating a new article and moving existing provisions relating to formation by conversion there. This Bill also provides for the reorganization of LLCs in bankruptcy, makes changes to provisions relating to LLC mergers, and adds conversion provisions to the Virginia Business Trust Act, among other changes.

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