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	<title>Pinnacle Business Coaching, LLC &#187; irs</title>
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	<description>Seek the Peak!</description>
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		<title>Husband &amp; Wife Ownership of LLCs in Community Property States</title>
		<link>http://seekthepeakcoaching.com/husband-wife-ownership-of-llcs-in-community-property-states/</link>
		<comments>http://seekthepeakcoaching.com/husband-wife-ownership-of-llcs-in-community-property-states/#comments</comments>
		<pubDate>Sat, 14 Oct 2006 23:37:46 +0000</pubDate>
		<dc:creator>Derek Rowley</dc:creator>
				<category><![CDATA[Asset Protection]]></category>
		<category><![CDATA[Family]]></category>
		<category><![CDATA[Legal]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[husband and wife]]></category>
		<category><![CDATA[irs]]></category>
		<category><![CDATA[llc]]></category>

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		<description><![CDATA[I am frequently asked about the impact of a husband and wife owning the membership interest in an LLC in a community property state.  It is and interesting issue that is unresolved in many respects. The LLC makes a lot of sense as the entity of choice for couples who are involved in real estate [...]]]></description>
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		<title>What are &#8220;Start-Up&#8221; costs?</title>
		<link>http://seekthepeakcoaching.com/what-are-start-up-costs/</link>
		<comments>http://seekthepeakcoaching.com/what-are-start-up-costs/#comments</comments>
		<pubDate>Mon, 07 Feb 2005 20:09:38 +0000</pubDate>
		<dc:creator>Derek Rowley</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Startup]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[expense]]></category>
		<category><![CDATA[irs]]></category>

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		<description><![CDATA[To the IRS, qualified start-up costs are those expenses that a business incurs while in the process of determining whether or not to start a new business, and which new business to begin.  This is often called the &#8220;whether or which test&#8221;.  See IRS Rev. Rul. 99-23, 1999-1 CB 998. Any expenses incurred after this [...]]]></description>
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