Enye indlela yenkxaso yemveli. Ininzi ibhaliwe malunga ne-SBA 7 (a) inkqubo yobolekiso, enika izibophezelo eziqinisekileyo kumashishini amancinci.
Enye indlela, nangona kunjalo, kukufumana umlingane, okanye omnye okanye abatyali-zimali abaninzi, abazimisele ukutyala imali kwi-deal.
Ngoxa ukuzisa amaqabane kudla ngokubiza kakhulu kunokuba umboleki wendabuko - abatyali-mali bafuna ukubuyiswa okuphezulu ekutsalweni kwabo imali ngokutshintshela ukubeka imali yabo engozini-nabo banokuzisa ulwazi oluthile okanye izakhono, okwenza iindleko ezongezelelweyo zifanele. Okanye, imali-mali-mali-mali-mali ingaba yodwa imali ekhoyo, apho iimeko ezintle ezi khetho zibonakalisa. Eli nqaku lixubusha iintlobo ezahlukeneyo zoshishino, kunye nezinye iimpawu zerhafu yezakhiwo ezithile zoshishino.
Imvelaphi
Amashishini omthetho ahlelekile kwaye akhona phantsi komthetho kaRhulumente. Iphondo ngalinye linemithetho yalo ephathelene nokubunjwa kunye nokusebenza kwamashishini, ubudlelwane obuqhelekileyo, ubudlelwane obunqamlekileyo, iinkampani ezinobuncitshiswa, njl., Kwaye umthetho welizwe ulawula indlela idiza eliza kulawulwa ngayo, kunye nolwalamano phakathi kwequmrhu kunye nabanini balo .
Kungakhathaliseki ukuba ibhizinisi lihlelwe njani ngenjongo yomthetho welizwe, i-IRS "iyayihoxisa" njengento ebhekene nabanikazi bayo, okanye ukuyiphatha njengobambiswano okanye iqumrhu ngenjongo yentlawulo.
Iqumrhu okanye iqumrhu elihlelwe njenge "corporation" okanye "umbutho" ngenjongo yerhafu, ingahlawuliswa njenge-"C" corporation okanye njenge "S" corporation. I-entity engahlanganiswayo, umzekelo, ubambiswano jikelele, ubambiswano obunqamlekileyo, okanye i-LLC, iya kubhatalwa njengentsebenziswano, kodwa inokumisela ngokuqinisekileyo ukuba ibekwe "njengombutho" kwaye ihlawulwe njengenhlangano.
Kubalulekile ukuqwalasela le ntlukwano kwisigaba sokucwangcisa, njengoko kubalulekile ukuba ulwalamano okanye ulwalamano lotyalo-mali luzaliswe njani.
I Nkampani
Amashishini - njengabantu - abanempahla yabo, bangene kwiikontraka zabo, kwaye baqhuba ishishini ngokwabo. I-corporation ngumntu ongokoqobo, kwaye abanini babamba "izabelo zesitokisi" kwinkampani-isabelo ngasinye esibonisa umdla kumashishini ngokupheleleyo.
Uhlobo lwesitokhwe kunye nenani lamashishini abanjwe ngumnini-masheya anqume ilungelo lomnini-mali lokufumana izabelo kunye nokuhambisa. Abanikazi-nxaxheba benkampani kunye neklasi enye ye-stock bayakugcina isitokhwe esifanayo: oko kukuthi, ukwabelana ngamalungelo okuvota nokusabalalisa. Abanini-nxaxheba benkampani abanamanani angaphezulu kweyodwa banokubamba isisitye esifanayo (esinegunya lokuvota elipheleleyo) kunye / okanye isitokhethi esikhethiweyo (leyo inamalungelo amaninzi okuvota, kodwa ihlawula izabelo eziphezulu kunye nangaphezulu, kwaye emva kokuhlawulelwa, ukubuyisela utyalo-mali abathandekayo abanomnini-mali phambi kokuba abanini-nxaxheba abaqhelekileyo banokufumana ukusasazwa kwamanzi).
Iiklasi zesitokhwe zingaphinde zihlulwe zibe ngongqungquthela, kunye nechungechunge ngalunye olunehlulo ezahlukileyo kunye namalungelo okuchithwa kunye namalungelo okukhetha kwizinye izicwangciso.
Umzekelo, i-corporation inokuthi ibe neSahluko seSahluko esikhethiweyo isabelo ngasinye sinelungelo lokuhlawula i-5% yonyaka, i-dividend and dividing distribution of equal value, kunye neChungechunge B ekhethiweyo kwisabelo ngasinye kwisabelo esiyi-3% sonyaka, isahlulo sokuqokelela kunye ulwabiwo-mali olulinganayo nexabiso elixabisekileyo. Ukuba zonke ii-asethi ze-corporation zaza kuthengiswa kwaye imali yokuthengiswa yayingenako ukuhlawula ngokugcwele ngokupheleleyo izabelo kunye nokusabalalisa ukwabiwa, amanqaku okufakwa okanye isatifikethi sokutyunjwa ekwakheni uchungechunge uza kuba ngaba i-Series A okanye i-Series B yabanini hlawulwa kuqala. Ukuba isiqendu A sasihlawulwa kuqala, ngoko ke ukugqithiselwa kuya kuhlawulwa kubanikazi bezabelo ze-Series B, njalonjalo. Abanini-masheya abaqhelekileyo bahlawula ngokugqibela, babelana ngokulinganayo nangayiphi na imali eyimali eseleyo emva kokuba abanini-zimali abakhethiweyo bahlawulwa ngokupheleleyo.
Kuqhelekileyo ukuba abatyali-mali bafune isitokhethi esikhethiweyo. Kwakhona kubalulekile ukuba uqaphele, nangona kunjalo, ukuba i-"S" corporation inokwenza enye iklasi yesitokethi kuphela. I-entity ehlawulwa irhafu njengenhlangano, ngoko, ayikwazi ukubonelela nge-stock ekhethiweyo kubatheli-mali kwaye iyakonwabela ukupasa-ngonyango lwerhafu njenge-"S" corporation. Ngesi sizathu, unokuba ufuna ukucinga, endaweni yoko, ukwakha ubudlelwane obuncinane okanye i-LLC ehlawulwa njengentsebenziswano. Amashishini athatyathwa njengentsebenziswano ngokuqhelekileyo ukubonelela ukulungelelanisa ukuhlula inzuzo kunye nokulahlekelwa, kwaye kunemimiselo embalwa yokusebenza.
Intsebenziswano
Nangona ukusebenzisana kunye ne-LLC ngokuqhelekileyo kubonwa njengezixhobo ezahlukileyo kubanikazi babo, phantsi kwemithetho yerhafu yangoku, ngamanye amaxesha zibhekwa njengezixhobo ezahlukileyo kubanikazi babo (indlela yokusebenza) kwaye ngamanye amaxesha zibhekwa njengezizonke zabanikazi babo (indlela ebanzi). Le ndlela idibeneyo yenza ukuba irhafu yentsebenziswano ihluke kakhulu kwiirhafu zenkampani.
Ngokubambisana nemigaqo yentela yabambisene, umlingani ngamnye unalo "i-akhawunti yakhe eyintloko," eyandisa inani leminikelo yeqabane kunye negalelo lokwabelana ngeengeniso zentsebenziswano kunye nokuzuza, kunye nokunciphisa imali eyabelwe kwiqabane kunye nesabelo somlingane ilahleko zentsebenziswano. Isivumelwano sobambiswano sichaza indlela amaqabane abelana ngayo inzuzo kunye nelahleko.
Kwiintsebenziswano ezininzi, amaqabane aneemvumelwano zokwabelana ezilula apho isabelo sabo semali, inzuzo kunye nelahleko zifanayo. (Ngokomzekelo, iqabane ngalinye ligalela i-50% yentlawulo kubambiswano, iqabane ngalinye linelungelo lokufumana imali engama-50% yenkxaso-ntsebenziswano, inzuzo, njl., Kunye nomlingane ngamnye unelungelo lokuhambisa i-50% yemali ekhoyo.) Ezi Iindidi zamalungiselelo ngamanye amaxesha zibizwa ngokuba "ngqo ngqo" okanye "uceli olujongene" iimfuno zobunini kunye nokunikezelwa kwaloo hlobo ngokubanzi akuyi kubakho naziphi na iinkxalabo zerhafu.
Ngenxa yokuguquguquka kwezinto ezihambelana nokubambisa irhafu, kubakho izivumelwano zentsebenziswano zingabhalwa ukuba zibonise nayiphi na ilungiselelo lokwabelana ngezoqoqosho kunye neenkqubo zokwabelana ngengozi kumalungu afuna. Ngako-ke, kule minyaka, izakhiwo eziyinkimbinkimbi ziye zaphuhliswa kwaye ziqhelekile ukuba zibone oko kwaziwa ngokuba "izabelo ezikhethekileyo" zezinto zokubambisana ngeniso, inzuzo, ukulahleka, okanye ukuncithwa phakathi kwamaqabane. Ngokomzekelo, isivumelwano sobambiswano singabela zonke ixabiso lokunciphisa ixabiso elithile kumlingani omnye, ngelixa iholo, inzuzo, kunye nelahleko zikwabelwana ngokujikelezayo phakathi kwamaqabane. Okanye, ubambiswano kunye namacandelo amabini, iCandelo A (elilawulwa ngu-Partner A) kunye neCandelo B (elawulwa yi-Partner B), lingabela zonke iingeniso kunye nokulahlekelwa kweCandelo A kwi-Partner A, kunye nayo yonke inzuzo kunye nokulahlekelwa kweCandelo B kumlingani B.
Ulwabiwo olukhethekileyo luya kuhlonishwa ukuba zizimisele ukuba "nempembelelo ebonakalayo yezoqoqosho." Ukuba i-IRS inquma ukuba isabelo asinayo impembelelo enkulu kwezoqoqosho, siya kufaka iholo okanye ilahleko ukubonisa oko i-IRS ikholelwa ukuba kufanelekile ukuqwalasela umdla kwintsebenziswano, enokudala iziphumo zerhafu ezingalindelekanga nezingalindelekanga.
Ezi ntlobo zokwabiwa, nangona kunjalo, zinokudukisa abatyalo-mali ukuba ngaba ziphumo zokusasazwa kwemali ezahlukileyo kunokuba zikulindeleke. Ukususela ekuqaleni kwee-1990, ngoko ke, indlela yokuqulunqa entsha yavela ejolise kwizabelo kunokuba kubelwe iirhafu. Ngaphantsi kwendlela entsha (ngezinye izihlandlo ekubhekiselelwe kuyo "ulwabiwo olujoliswe kuyo" okanye "ulwabiwo olunyanzelekileyo"), izivumelwano zentsebenziswano zibeka ipesenti zenkxaso yabalingani kwaye zithembele kwi-CPA yabambiswano ukunyanzelisa ulwabiwo-mali olulungileyo ukwenzela ukuba ibhalansi yebhanki yenkxaso-mali yomlingani ngamnye ilingane oko kufuneka ukuba kuvumelekileyo ubambiswano ukuba lugqithise ngokuhambelana nokusabalalisa impompo kunye nokuqinisekisa ukuba i-akhawunti yecala ngalinye liyancitshiswa.
Ukunikezelwa kwempompo yamanzi kungabonelela, umzekelo, ukuba imali ekhoyo iya kuhanjiswa kuma-80% ku-Partner A kunye no-20% kwi-Partner B kude kubekho ixesha lokuba uMlingani A ufumene ukusabalalisa ngokupheleleyo kwixabiso elilingana ne-100% yegalelo lakhe lokuqala, 70% ku-Partner A kunye no-30% ku-Partner B kude kubekho ixesha lokuba uMlingani A ufumene ukusabalalisa ngokupheleleyo kwixabiso elilingana ne-200% yegalelo lakhe lokuqala, ngoko-60% ku-Partner A kunye no-40% kwi-Partner B kude kube ngunyana onjengozakwethu. I-A ifumene ukwabiwa ngokupheleleyo kwixabiso elilingana ne-300% yegalelo lakhe lokuqala, njl . Abatyalomali bafana nezi zivumelwano kuba kulula ukuqonda nokuvelisa umphumo othile. Benza amagosa kunye neCPAs ngenxa yokokuba i-IRS ayizange ikhuphe izikhokelo kubo, kwaye kukho inkxalabo ekujoliswe kuyo izabelo zingabikho mpembelelo omkhulu kwezoqoqosho. Kodwa kwakhona, abantu abashishini banqwenela kwaye, ngoko ke, banokuthi bahlale apha.
Ngokungafani namashishini, intsebenziswano iyaphumelela-ngokusebenzisa iinkampani zerhafu. Ngoko kungakhathaliseki ukuba iirhafu kunye nelahleko zikwabelwana njani, ukwabiwa kwezinto zerhafu kudlulela kwizinga lomlingane.
Isiphelo
Ukukhetha iqumrhu elifanelekileyo loshishino liquka ukucwangcisa ngokucokisekileyo kwentlawulo nokuqonda komthetho wabambiswano kunye nobambiswano. Ukongezelela kumthetho werhafu we-federal, urhulumente ngamnye unemithetho yakhe ngokuphathelele inhlangano yentlangano kunye nokulawula, kunye nenkqubo yaso yerhafu (engayilandelanga inkqubo yentlawulo ye-Federal).
Okubaluleke kakhulu, nangona kunjalo, kubalulekile ukwazi uhlobo lotyalo-mali ofunayo kwaye uyayiqonda isondlo se-zimali kunye nokulindela ngokumalunga nohlobo lomsebenzi ocinga ngawo. Akukho nto ifanayo-ifomati-zonke izakhiwo xa kuziwa kutyalo-mali, kodwa kukulungele ukuzilungiselela kwaye ukhangele utyalo-mali ngamehlo akho evulekile.
I-Mullin Russ Kilejian yinkampani yokuthengisa ngokugcwele-mali eyenziwa ngo-2003. Iqumrhu liyaqatshelwa ngokusemthethweni kummandla we-franchise umthetho kwaye inikeza iinkonzo zomthetho kwimimandla yenkampani, irhafu, ingqesho, uphawu lokuthengisa, iteknoloji kunye nokurhweba kwezorhwebo. UCheryl Mullin ubamba i-JD esuka kwi-University of Lawener University of Law kunye neLL.M kwiRhafu evela kwi-University Methodist yaseDedman School of Law. Unokufikelela kwi-cheryl.mullin@mrkpc.com.