All Episodes
#LegalBytes: The Official Podcast of Cummings & Cummings Law — 240 episodes
NYT Opinion: Prop 40 wealth tax in California will be a "Disaster"
Uh-Oh: First $1 Billion, Now $50 Million. Wealth Tax "Must Not Stop At Billionaires" [CA Wealth Tax]
Top 5 Reasons to File a Section 83(b) Election [Ask Your CPA!]
How to File an 83(b) Election Online
How to Transfer a Company to Texas in 2026: Dell Announces its Redomestication From Delaware [DEXIT]
50 State Series: How to move your LLC or corporation out of Wyoming and keep your EIN
50 State Series: How to move your LLC or corporation out of Wisconsin and keep your EIN
50 State Series: How to move your LLC or corporation out of West Virginia and keep your EIN
50 State Series: How to move your LLC or corporation out of Washington State and keep your EIN
50 State Series: How to move your LLC or corporation out of Virginia and keep your EIN
50 State Series: How to move your LLC or corporation out of Vermont and keep your EIN
50 State Series: How to move your LLC or corporation out of Utah and keep your EIN
50 State Series: How to move your LLC or corporation out of Texas and keep your EIN
Six mistakes when selling or transferring your company
Five things to think about when selling your small business
50 State Series: How to move your LLC or corporation out of Tennessee and keep your EIN
50 State Series: How to move your LLC or corporation out of South Dakota and keep your EIN
50 State Series: How to move your LLC or corporation out of South Carolina and keep your EIN
50 State Series: How to move your LLC or corporation out of Rhode Island and keep your EIN
50 State Series: How to move your LLC or corporation out of Pennsylvania and keep your EIN
50 State Series: How to move your LLC or corporation out of Oregon and keep your EIN
50 State Series: How to move your LLC or corporation out of Oklahoma and keep your EIN
50 State Series: How to move your LLC or corporation out of Ohio and keep your EIN
50 State Series: How to move your LLC or corporation out of North Dakota and keep your EIN
50 State Series: How to move your LLC or corporation out of North Carolina and keep your EIN
50 State Series: How to move your LLC or corporation out of New York and keep your EIN
50 State Series: How to move your LLC or corporation out of New Mexico and keep your EIN
50 State Series: How to move your LLC or corporation out of New Jersey and keep your EIN
50 State Series: How to move your LLC or corporation out of New Hampshire and keep your EIN
50 State Series: How to move your LLC or corporation out of Nevada and keep your EIN
50 State Series: How to move your LLC or corporation out of Nebraska and keep your EIN
50 State Series: How to move your LLC or corporation out of Montana and keep your EIN
50 State Series: How to move your LLC or corporation out of Missouri and keep your EIN
50 State Series: How to move your LLC or corporation out of Mississippi and keep your EIN
50 State Series: How to move your LLC or corporation out of Minnesota and keep your EIN
50 State Series: How to move your LLC or corporation out of Michigan and keep your EIN
50 State Series: How to move your LLC or corporation out of Massachusetts and keep your EIN
50 State Series: How to move your LLC or corporation out of Maryland and keep your EIN
50 State Series: How to move your LLC or corporation out of Maine and keep your EIN
50 State Series: How to move your LLC or corporation out of Louisiana and keep your EIN
50 State Series: How to move your LLC or corporation out of Kentucky and keep your EIN
50 State Series: How to move your LLC or corporation out of Kansas and keep your EIN
50 State Series: How to move your LLC or corporation out of Iowa and keep your EIN
50 State Series: How to move your LLC or corporation out of Indiana and keep your EIN
50 State Series: How to move your LLC or corporation out of Illinois and keep your EIN
50 State Series: How to move your LLC or corporation out of Idaho and keep your EIN
50 State Series: How to move your LLC or corporation out of Hawaii and keep your EIN
50 State Series: How to move your LLC or corporation out of Georgia and keep your EIN
50 State Series: How to move your LLC or corporation out of DC and keep your EIN
50 State Series: How to move your LLC or corporation out of Florida and keep your EIN
50 State Series: How to move your LLC or corporation out of Delaware and keep your EIN
50 State Series: How to move your LLC or corporation out of Connecticut and keep your EIN
50 State Series: How to move your LLC or corporation out of Colorado and keep your EIN
50 State Series: How to move your LLC or corporation out of Arkansas and keep your EIN
50 State Series: How to move your LLC or corporation out of California and keep your EIN
50 State Series: How to move your LLC or corporation out of Arizona and keep your EIN
50 State Series: How to move your LLC or corporation out of Alaska and keep your EIN
50 State Series: How to move your LLC or corporation out of Alabama and keep your EIN
Plan of Conversion: the most important document in moving your company to a new state, not a DIY job
Moving your company to a new state: why dissolution spells disaster for many business owners
$40k SALT cap? More illusion than reality for many small business owners.
NYP: Rumors swirl among Miami brokers that Elon Musk toured this $300M under-construction mansion
Revisited: State Corporate Income Tax Rates and Brackets, 2026
DEXIT: Is Delaware Losing Its Corporate Crown—and Is Texas Next in Line?
National Tax Literacy Poll: Understanding the Tax Code
Pew: Tax Revenue Trends
Caught On Tape: California Billionaire Tax Architect Admits Wealth Confiscation Could Go Further
New York City announces $500m tax raid on high-value second homes
Testimony: Illinois “Millionaire’s Tax” Would Hurt Small Businesses, Exacerbate Outmigration
Wealth Tax Author Admits: Not a One-Time Tax
Tax Foundation: Total State Tax Collections per Capita
Attorney vs. AI: one is an asset, the other is a liability
WSJ: A Hidden Liability for U.S. Cities
The importance of keeping your CPA informed when moving your company to a new state
How foreign entity registration differs from redomestication (and why both are sometimes necessary)
How redomesticating is the first step (not the last) to ending tax obligations in your prior state
How sales taxes affect the choice of legal domicile for small businesses
Report: More Americans are quitting their U.S. jobs to work abroad, study finds
Mapped: How Much You Need To Earn To Be Considered Middle Class by State
NYP: California’s population plummets for first time since the pandemic—as LA sees staggering exodus
SFGate: Study tracked movers for years after they left California. Here's what it found.
Report: Billionaire Stephen Ross says South Florida’s business relocation push in the '1st inning'
"We’ve been abandoned": Some Md. business owners say Gov. Wes Moore left them behind
Report: Median Annual Property Taxes by State
Tax Foundation: Americans Are Moving to States with Lower Taxes and Sound Tax Structures
Report: Thousands of Businesses Fleeing New York, Many Jobs at Risk
Forbes: Google Billionaire Sergey Brin Compares California Wealth Tax to Soviet Union Socialism
Report: California exodus continues
Tax Foundation: Facts & Figures 2026—How Does Your State Compare?
Report: Millions of People Ages 65+ Are Shunning Retirement in America’s Most Expensive ZIP Codes
Report: 2026 State Corporate Income Tax Rates and Brackets
New York Times: California Billionaire Tax Has Signatures Needed for Ballot
Report: The Great State Tax Divergence
Report: How Much Americans Save on Taxes by Moving to Florida
Why does AI give the worst advice to business owners moving to new states?
Report: Years to Save for a Home by State and Why Business Owners Are Moving to Texas and Florida
The Growing State Tax and Jobs Divide
Fiduciary Blind Spots Many 401(k) Plan Sponsors Overlook
Why adding a Cash Balance Plan After a 401(k) Plan benefits owners
Trump Savings Accounts
Limiting FLSA exposure with accurate incentive compensation design
QDROs: Hidden risks for divorce attorneys
Report: Massachusetts loses $4.18 billion in income as young workers leave
Report: Could corporate America leave Delaware behind?
Report: California’s Strict Regulations May Frustrate Business Starts
Report: State Individual Income Tax Rates and Brackets, 2026
Report: Billionaires and businesses fuel growing exodus from blue states
Report: Why Are So Many Companies Moving to Florida?
Integrating a Cash Balance Plan with a 401(k) Plan
Report: Corporate America is on the move
Report: NYC business leader warns exodus is brewing over Zohran Mamdani’s tax hike crusade
Michigan businesses are shutting their doors
Yamaha is leaving California after nearly 50 years Liberty
Report: Movers and Shakers in the 2026 State Tax Competitiveness Index
Report: Here’s How Much L.A. and Silicon Valley High-Earners Could Save by Moving to Florida
Report: ‘Everyone’s leaving’: Why more of the wealthy are moving from Massachusetts to other states
Report: The State Income Tax Divergence
Report: Musk Seeks To Remove Delaware Judge From His Cases After She "Liked" A Post About His Trial
Illinois sees surge in business losses, ranks second after California
ExxonMobil may leave New Jersey after 144 years—and Texas is the reason
20 companies that moved from California to Texas this decade
Leaving Washington State: Redomestication as a Legitimate Tax Minimization Strategy?
"I moved my company out of NYC . . . My only regret is that we didn't move sooner."
Massachusetts loses billions in income after millionaire tax
Report: Blame high taxes, excessive regulations for businesses fleeing Illinois
Local tech companies say new IT tax could push them out of Maryland
Washington state: it’s not just the increased taxes that are driving businesses away
Yet Another Tech Titan Flees California For Texas
Mamdani Proposes Massive Estate Tax Exemption Cut From $7M To $750K, Among Other Tax Increases
Washington’s 9.9% Millionaire Tax Raises Fears of Wealthy Exodus
Inside the exodus of California tech billionaires to Florida...
Former Starbucks CEO Schultz moves to South Florida
After 144 Years In New Jersey, Exxon Asks Shareholders To Back Texas Move To Cut Litigation Risks
Texas redomestication: over 300 companies move headquarters to Texas in 9 years
Redomestication: California's billionaires are moving to Miami. Are they bringing their businesses?
Operation Epic Fury: Retirement Plan Investments During Market Volatility
Larry Ellison Relocates To Trump’s Palm Beach Backyard
Oklahoma oil and gas leader warns lawmakers after Devon Energy, Expand Energy move to Texas
Riding the Redomestication Wave: California-based Public Storage Moving Headquarters to North Texas
Association of Washington Business: Survey Shows More WA Businesses Looking to Leave
Wall Street to Y’all Street’: Why America’s wealthy trades city luxury for acres of Texas freedom
Steven Spielberg Flees California Amid Raging Wealth Tax Battle
New York Is Losing High-Income Earners to Texas—Here’s Why
Mamdani Warns of Nearly 10% Property-Tax Boost if No Tax on Wealthy
Palantir moving its headquarters from Denver to Miami
Legally Lowering Taxes For High Earners: Cash Balance Plan Funding Risks
Cash Balance Plan Compliance Requirements: Legally Reducing Taxes for High Earners
What are the ongoing costs of administering a cash balance retirement plan to legally save on taxes?
Zuckerberg joins California exodus in move to Florida’s ‘billionaire bunker’
Cash Balance Plan Investment Strategies to Legally Reduce Taxes
Importance of Actuaries in a Cash Balance Retirement Plan
Frequently Asked Questions About Cash Balance Retirement Plans
Maximizing Tax Deductions Using a Cash Balance Plan
How a Cash Balance Plan Can Help High-Earning Professionals Legally Reduce Their Federal Income Tax
Cash Balance Plan Fundamentals: How High Net Worth Professionals Legally Reduce Taxes
QDROs: Frequently Asked Questions and Common Misconceptions
Top Qualified Domestic Relations Order (QDRO) Mistakes and How to Avoid Them
Protecting Survivor Benefits in a Qualified Domestic Relations Order (QDRO)
Entrepreneur Hari Raghavan received a letter from California looking for taxes FOUR YEARS LATER!
Washington State's New Wealth Tax: How Small Business Owners are Redomesticating to Florida & Texas
California's Business Exodus: How Small Businesses Are Fleeing the Golden State
Even Small Businesses are Fleeing California: California's New "Business Death" Tax
California's New Tax: Small Businesses are Fleeing to Florida and Texas
California's Billionaires Tax: How Businesses Are Leaving California
Federal Employee Retirement System Qualified Domestic Relations Orders (QDROs): How Do They Differ?
What is a QDRO? Do I need an attorney?
Moving Your Existing LLC or Corporation to a New State: Step-by-Step Guide
How to Complete a Qualified Domestic Relations Order (QDRO): Step-by-Step in Under 5 Minutes
Move your LLC or Corporation to Florida: Step-by-Step
How to Move Your LLC or Corporation to Texas: Step-by-Step
Six Crucial Insights into Business Redomestication: Essential Warnings for Entrepreneurs
Top 3 mistakes business owners make in redomiciling out of New York
Top 5 Things to Know About Moving a Corporation or LLC Out of California
Top 10 Catastrophic Mistakes in DIY Redomestication
Why You Should Never Gamble with Your Legal Future: The Hidden Dangers of Online Legal Forms and the Lifelong Value of Hiring a Real Attorney
Why Filing Anything with a Secretary of State Without Attorney Review Is Usually a Fatal Mistake
New York’s Retroactive Exit Tax: Why Companies Can Never Really Leave... or Can They?
Welcome To Hotel California: Democrats Push Retroactive Billionaire Tax
Strategies for Using a Qualified Personal Residence Trust (QPRT)
Understanding Tax Implications of Real Estate Flipping
Coinbase Flees Delaware for Texas: The Corporate Exodus Is Just Beginning
Post-Mamdani Whiplash: Companies Moving Out of NYC and Virginia
How to Legally Protect Personal Assets From Business Liabilities
The Double-LLC Method: How to Legally Create an Anonymous, Private Business Structure
How to Navigate the Sale of Securities Under Regulation D
Legal Requirements for Foreign-Owned U.S. Businesses
Understanding Tax Deductions for Entrepreneurs
The Role of Trusts in Estate Planning
Legal Considerations for Synthetic Equity Agreements (Phantom Units, SARs)
Understanding the “Short Year” Rules for Corporate Tax Returns
Understanding Multi-State Taxation for Small and Medium Sized Businesses
Legal Requirements for Purchasing Assets Out of Bankruptcy
Recourse vs. Nonrecourse Liabilities in Partnerships and LLCs
Can Texans Get Paid for Spam Texts? Yes! Top Misconceptions Surrounding Texas Senate Bill 140
Moving an S corporation to a new state while keeping the same FEIN: common (and expensive!) mistakes
How to Move Your Company and Keep the EIN (and What Happens If You Lose It!)
Cash Balance Plans for Physicians (How Doctors Can Legally Pay Less Taxes)
Top Six Mistakes Business Owners Make When Moving Their Existing Company to a New State
Merger vs. Redomestication: What's the Better Choice for Moving to a New State?
Moving Your Company to a New State: Why Redomestication is Superior to Foreign Entity Registration or Qualification
Key Differences Between Pension and 401(k) QDROs (It's More Complicated Than You Think!)
How to Move Your Business to a New State: Don't Dissolve! (You're Making an Expensive Mistake.)
Understanding Pass-Through Taxation for Business Owners
IRS Issues Final Regulations for Retirement Plan Catch Up Provisions
Texas SB140 Revisited: Getting Compensated for Spam Texts
What Divorcing Spouses Need to Know About QDROs
Understanding the Need for a Blue Sky Memorandum in Private Placements
Tax Consequences of a “Check-the-Box” Election for a Single-Member LLC
Tax Implications of “Adjusting Journal Entries” in Partnership Agreements
Costs and Timing of a Qualified Domestic Relations Order (QDRO)
Legal Pitfalls of Inadequate Partnership Agreements in Real Estate Deals
Legal Strategies for Mitigating Successor Liability in Asset Transactions
Filing a QDRO: Top Delays, Time Wasters, and Mistakes
Understanding Executive Cash Balance Plans: A Legal Way to Reduce Taxes for Highly-Compensated Execs
Texas SB140 Anti-Spam Checklist for Small Business (Hint: It's not just text messages!)
Getting Paid for Spam Texts in Texas: Dissecting SB 140 and the Amended TDTPA Effective Sep. 1, 2025
The Importance of Operating Agreements in Multi-Owner Businesses
How to Structure a Business Acquisition for Legal Protection
Navigating the New Texas Texting and Telephone Solicitation Law: Do’s and Don’ts for Small Business Owners
How to Legally Write Off Travel Expenses
Top Concerns When Drafting Qualified Domestic Relations Orders (QDROs)
Understanding the Step Transaction Doctrine in Tax Law
How to Implement a “Zero Tax” Strategy With Puerto Rico Incentives (Acts 20/22/60)
The Risks of Using a Partnership Business Structure
Legal Documents Every Startup Needs
What are the pros and cons of using an S corporation for a start-up?
Understanding Complete Liquidation of an S Corporation
Tax Ramifications of Converting 1099 Contractors to W-2 Employees Mid-Year
Tax Considerations for Cooperative Business Structures
Legal Requirements for Purchasing Assets Out of Bankruptcy
Tax Tips and Tricks for House Hacking
How to Legally Defer Business Income for Tax Savings
Tax Implications of Discharging Business Debt
Understanding the Interaction of Estate and Gift Tax Exemptions
Post-Nuptial Agreements in a Family-Owned Business: What They Are and How They Work
How to Legally Reduce Federal Estate Taxes: Strategies and Tactics
What is a Holding Company? How to Form a Holding Company Step-by-Step
How to Transfer a Corporation or LLC to a New State and Keep Employer Identification Number (EIN)
How to Transfer or Move a Business to Florida & Keep Federal Employer Identification Number (FEIN)
How to Transfer or Move a Business to Texas & Keep Federal Employer Identification Number (FEIN)