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	<title>The Corporation Secretary&#039;s Blog</title>
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	<link>http://thecorpsec.wordpress.com</link>
	<description>Thoughts on Corporate Governance</description>
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		<title>The Corporation Secretary&#039;s Blog</title>
		<link>http://thecorpsec.wordpress.com</link>
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		<item>
		<title>M&amp;A:   Real Estate Transfer Taxes in a Sale of a “Controlling Interest” of a Company</title>
		<link>http://thecorpsec.wordpress.com/2011/09/27/ma-real-estate-transfer-taxes-in-a-sale-of-a-%e2%80%9ccontrolling-interest%e2%80%9d-of-a-company/</link>
		<comments>http://thecorpsec.wordpress.com/2011/09/27/ma-real-estate-transfer-taxes-in-a-sale-of-a-%e2%80%9ccontrolling-interest%e2%80%9d-of-a-company/#comments</comments>
		<pubDate>Tue, 27 Sep 2011 17:14:50 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=178</guid>
		<description><![CDATA[This may be surprising to some, if not counter-intuitive, but sixteen states impose a real estate transfer tax when a controlling interest in a legal entity is transferred.  See the table below.   The real estate transfer tax triggered by these &#8230; <a href="http://thecorpsec.wordpress.com/2011/09/27/ma-real-estate-transfer-taxes-in-a-sale-of-a-%e2%80%9ccontrolling-interest%e2%80%9d-of-a-company/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=178&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://thecorpsec.wordpress.com/2011/09/27/ma-real-estate-transfer-taxes-in-a-sale-of-a-%e2%80%9ccontrolling-interest%e2%80%9d-of-a-company/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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	</item>
		<item>
		<title>Using Background and Credit Checks when Hiring: Tread Carefully</title>
		<link>http://thecorpsec.wordpress.com/2011/09/06/using-background-and-credit-checks-when-hiring-tread-carefully/</link>
		<comments>http://thecorpsec.wordpress.com/2011/09/06/using-background-and-credit-checks-when-hiring-tread-carefully/#comments</comments>
		<pubDate>Tue, 06 Sep 2011 16:08:45 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=171</guid>
		<description><![CDATA[Companies often use criminal background checks and credit checks when considering an individual for employment.  This practice should be used with caution.  The Equal Employment Opportunity Commission considers it illegal to make an employment decision based on a person’s criminal &#8230; <a href="http://thecorpsec.wordpress.com/2011/09/06/using-background-and-credit-checks-when-hiring-tread-carefully/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=171&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://thecorpsec.wordpress.com/2011/09/06/using-background-and-credit-checks-when-hiring-tread-carefully/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<item>
		<title>Private Placements:  New Source of Liability for Intermediaries (and Directors?)</title>
		<link>http://thecorpsec.wordpress.com/2011/09/03/private-placements-new-source-of-liability-for-intermediaries-and-directors/</link>
		<comments>http://thecorpsec.wordpress.com/2011/09/03/private-placements-new-source-of-liability-for-intermediaries-and-directors/#comments</comments>
		<pubDate>Sat, 03 Sep 2011 11:15:01 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=168</guid>
		<description><![CDATA[New Sections 9(a)(4) and 9(f) of the Securities Exchange Act of 1934 were added by the Dodd-Frank Wall Street Reform and Consumer Protection Act.  Although little noticed thus far, these two provisions could soon become very common in lawsuits relating to &#8230; <a href="http://thecorpsec.wordpress.com/2011/09/03/private-placements-new-source-of-liability-for-intermediaries-and-directors/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=168&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<item>
		<title>NLRB Adopts Final Rule Requiring Posting of Notice in Workplace</title>
		<link>http://thecorpsec.wordpress.com/2011/08/30/nlrb-adopts-final-rule-requiring-posting-of-notice-in-workplace/</link>
		<comments>http://thecorpsec.wordpress.com/2011/08/30/nlrb-adopts-final-rule-requiring-posting-of-notice-in-workplace/#comments</comments>
		<pubDate>Tue, 30 Aug 2011 12:16:09 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=163</guid>
		<description><![CDATA[On August 25, 2011, the National Labor Relations Board issued a final rule requiring most private-sector employers to notify employees of their rights under the National Labor Relations Act by posting a notice in a conspicuous location in the workplace. &#8230; <a href="http://thecorpsec.wordpress.com/2011/08/30/nlrb-adopts-final-rule-requiring-posting-of-notice-in-workplace/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=163&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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	</item>
		<item>
		<title>D&amp;O Insurance: Do Private Companies Need it? (Part II of II)</title>
		<link>http://thecorpsec.wordpress.com/2011/08/30/do-insurance-do-private-companies-need-it-part-ii-of-ii/</link>
		<comments>http://thecorpsec.wordpress.com/2011/08/30/do-insurance-do-private-companies-need-it-part-ii-of-ii/#comments</comments>
		<pubDate>Tue, 30 Aug 2011 09:26:52 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=161</guid>
		<description><![CDATA[Many privately held companies assume that their indemnification provisions will be sufficient to protect their directors and officers against personal liability as well as the legal costs of defending against claims or responding to investigations.    This assumption may be valid &#8230; <a href="http://thecorpsec.wordpress.com/2011/08/30/do-insurance-do-private-companies-need-it-part-ii-of-ii/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=161&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://thecorpsec.wordpress.com/2011/08/30/do-insurance-do-private-companies-need-it-part-ii-of-ii/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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	</item>
		<item>
		<title>D&amp;O Insurance:  Do Private Companies Need it? (Part I)</title>
		<link>http://thecorpsec.wordpress.com/2011/08/18/do-insurance-do-private-companies-need-it-part-i/</link>
		<comments>http://thecorpsec.wordpress.com/2011/08/18/do-insurance-do-private-companies-need-it-part-i/#comments</comments>
		<pubDate>Thu, 18 Aug 2011 18:52:35 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=154</guid>
		<description><![CDATA[The short answer is “probably yes”.   There is an emerging trend in the courts and legislative bodies, as yet in its infancy, to find directors and officers of a corporation personally liable for actions taken on behalf of the corporation.   &#8230; <a href="http://thecorpsec.wordpress.com/2011/08/18/do-insurance-do-private-companies-need-it-part-i/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=154&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<title>Issues for the Start-Up</title>
		<link>http://thecorpsec.wordpress.com/2011/08/09/issues-for-the-start-up/</link>
		<comments>http://thecorpsec.wordpress.com/2011/08/09/issues-for-the-start-up/#comments</comments>
		<pubDate>Tue, 09 Aug 2011 14:25:12 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=151</guid>
		<description><![CDATA[Far too often the founders of a start-up company neglect the issues that can later become contentious if the enterprise does not succeed as everyone hopes and expects.  Indeed, it not uncommon for one or more of the founders to &#8230; <a href="http://thecorpsec.wordpress.com/2011/08/09/issues-for-the-start-up/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=151&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<title>Boardroom Basics for Private Companies</title>
		<link>http://thecorpsec.wordpress.com/2011/07/31/boardroom-basics-for-private-companies/</link>
		<comments>http://thecorpsec.wordpress.com/2011/07/31/boardroom-basics-for-private-companies/#comments</comments>
		<pubDate>Sun, 31 Jul 2011 14:30:31 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=148</guid>
		<description><![CDATA[Here are some boardroom basics for entrepreneurs who want to set up a corporation but have no experience with corporate governance: Most major decisions relating to the operations of a corporation are taken by its board of directors, which bears &#8230; <a href="http://thecorpsec.wordpress.com/2011/07/31/boardroom-basics-for-private-companies/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=148&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<title>Is there now a Federal &#8220;veil piercing&#8221; standard?</title>
		<link>http://thecorpsec.wordpress.com/2011/07/05/is-there-now-a-federal-veil-piercing-standard/</link>
		<comments>http://thecorpsec.wordpress.com/2011/07/05/is-there-now-a-federal-veil-piercing-standard/#comments</comments>
		<pubDate>Tue, 05 Jul 2011 08:43:54 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=145</guid>
		<description><![CDATA[A ruling last year by the Federal District Court for the District of Delaware raises some very difficult questions about the strength of the &#8220;corporate veil&#8221; in cases where the plaintiff seeks recovery under a federal statute. In fact, the &#8230; <a href="http://thecorpsec.wordpress.com/2011/07/05/is-there-now-a-federal-veil-piercing-standard/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=145&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">thecorpsec</media:title>
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		<title>Are Your Contractors Actually Misclassified Employees? The IRS Wonders.</title>
		<link>http://thecorpsec.wordpress.com/2011/06/11/are-your-contractors-actually-misclassified-employees-the-irs-wonders/</link>
		<comments>http://thecorpsec.wordpress.com/2011/06/11/are-your-contractors-actually-misclassified-employees-the-irs-wonders/#comments</comments>
		<pubDate>Sat, 11 Jun 2011 11:43:55 +0000</pubDate>
		<dc:creator>The Corporation Secretary</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://thecorpsec.wordpress.com/?p=142</guid>
		<description><![CDATA[Federal and state tax authorities and labor officials are taking a renewed interest in the misclassification of employees as independent contractors.  Often, the question arises in the context of contractors performing construction work but the very same issues apply to &#8230; <a href="http://thecorpsec.wordpress.com/2011/06/11/are-your-contractors-actually-misclassified-employees-the-irs-wonders/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=thecorpsec.wordpress.com&amp;blog=16585826&amp;post=142&amp;subd=thecorpsec&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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