function popAddendum(a, e) {
fixedtooltip("Addendum:
A signed list or section that is added to a document, contract, letter, etc.", a, e, '250px');
}
function popAmendment(a, e) {
fixedtooltip("Amendment:
A signed statement that is added onto a document (such as one filed with the Secretary of State) so as to revise it.", a, e, '250px');
}
function popAnnualReport(a, e) {
fixedtooltip("Annual Report:
A simple annual filing withthe Secretary of State, Division of Corporations to maintain the good standing status of a corporation or LLC.", a, e, '250px');
}
function popApostille(a, e) {
fixedtooltip("Apostille:
A Notary, signed by the Secretary of State, to authenticate documents for use in most foreign countries which accept the terms of the Hague Convention's international treaty.", a, e, '250px');
}
function popArticlesOfFormation(a, e) {
fixedtooltip("Articles of Formation:
The signed document filed with the Secretary of State to form a Limited Liability Company (LLC) stating basic information about the LLC, such as the name of the company and the name and address of its Registered Agent.", a, e, '250px');
}
function popArticlesOfIncorporation(a, e) {
fixedtooltip("Articles of Incorporation:
The signed document filed with the Secretary of State to form a corporation, stating information about the corporation, such as the purpose of the corporation, the name of the corporation, the Registered Agent name and address, and details involving stock types and amounts that are to be authorized.", a, e, '250px');
}
function popArticlesOfOrganization(a, e) {
fixedtooltip("Articles of Organization:
The signed document filed with the Secretary of State to form a Limited Liability Company (LLC) stating basic information about the LLC, such as the name of the company and the name and address of its Registered Agent.", a, e, '250px');
}
function popAssignee(a, e) {
fixedtooltip("Assignee:
A person or entity to whom some specific property or privilege is signed over such assignment may include the right to receive dividends, but not to control or vote stock.", a, e, '250px');
}
function popBylaws(a, e) {
fixedtooltip("Bylaws:
The required document providing for the proper conduct of corporate meetings, elections and officer's authority to take business actions. It sets up the "democracy" of the corporation. The Bylaws are adopted by the initial director of a Corporation. (Bylaws are not applicable to an LLC because the equivalent is the LLC's Operating Agreement).", a, e, '250px');
}
function popCCorporation(a, e) {
fixedtooltip("C-Corporation:
(It is sometimes called s Sub-chapter C-Corporation). It is the default IRS tax status of all corporations from their inception. The C-corporation imposes a "double tax" on profits. The corporate income tax is paid on corporate profits, then the owners pay dividend taxes individually on distributions.", a, e, '250px');
}
function popCapitalContribution(a, e) {
fixedtooltip("Capital Contribution:
The cash or property contributed to a company by its owners, usually at the time the ownership interest/stock is purchased.", a, e, '250px');
}
function popCertificateOfAmendment(a, e) {
fixedtooltip("Certificate of Amendment:
A document filed with the Secretary of State amending the Certificate of Incorporation or Certificate of Formation to add or change the provisions therein.", a, e, '250px');
}
function popCertificateOfAuthority(a, e) {
fixedtooltip("Certificate of Authority:
A document that is issued by a particular state to an out-of-state corporation which grants the corporation the right to do business in that state.", a, e, '250px');
}
function popCertificateOfCancellation(a, e) {
fixedtooltip("Certificate of Cancellation:
A document filed upon the dissolution of an LLC.", a, e, '250px');
}
function popCertificateOfFormation(a, e) {
fixedtooltip("Certificate of Formation:
The signed document filed with the Secretary of State to form a Limited Liability Company (LLC) stating basic information about the LLC, such as the name of the company and the name and address of its Registered Agent.", a, e, '250px');
}
function popCertificateOfGoodStanding(a, e) {
fixedtooltip("Certificate of Good Standing:
(Also known as a "Certificate of Status") - A document, issued by the state, that proves a company to be in existence and proves that all state taxes have been paid, authorizing it to do business in that state.", a, e, '250px');
}
function popCertificateOfIncorporation(a, e) {
fixedtooltip("Certificate of Incorporation:
The signed document filed with the Secretary of State to form a corporation, stating the purpose of the corporation, the name of the corporation, the Registered Agent name and address, and the authorized stock of the corporation.", a, e, '250px');
}
function popCertifiedCopyOfFilings(a, e) {
fixedtooltip("Certified Copy of Filings:
A copy of a company's official corporate filing document(s). This copy is signed and certified by the person(s) who hold official custody of the original documents.", a, e, '250px');
}
function popCertifiedSearchCertificate(a, e) {
fixedtooltip("Certified Uniform Commercial Code (UCC) Search Certificate:
A certificate, produced by the State of Delaware, stating the time and date the search was conducted, the name of the Debtor upon whom it was conducted and a statement. An example of the statement in a clear search would read, "The undersigned filing officer hereby certifies that there are no presently effective financing statements, lapsed financing statements, federal tax liens or utility security instruments filed in this office which name the above Debtor, as of [time and date approximately three weeks prior to the search date]."", a, e, '250px');
}
function popContinuation(a, e) {
fixedtooltip("Continuation:
After 4 years and 6 months, a UCC Financing Statement must be renewed (before the fifth anniversary of filing) to remain active. It is renewed through a continuation statement.", a, e, '250px');
}
function popControlledGroup(a, e) {
fixedtooltip("Controlled Group:
Any parent-subsidiary or brother-sister group of related corporations in which 50 percent or more of each corporation is owned by the same person(s) or entity.", a, e, '250px');
}
function popCorporateKit(a, e) {
fixedtooltip("Compliance Kit:
A vinyl binder that holds company minutes, bylaws, corporate seal, stock certificates, and stock record with regards to the history of a corporation or LLC.", a, e, '250px');
}
function popCorporateResolution(a, e) {
fixedtooltip("Corporate Resolution:
A formalized statement that has voted upon and signed by the corporate directors and/or stockholders, typically authorizing a specific corporate action.", a, e, '250px');
}
function popCorporateSeal(a, e) {
fixedtooltip("Corporate Seal:
A hand-held "raised seal" that is used to imprint the corporate name, the year of formation and the state of formation which is no longer required by law.", a, e, '250px');
}
function popCorporation(a, e) {
fixedtooltip("Corporation:
A legal entity established to protect stockholders by a "corporate veil" that prevents debts against the corporation from being enforced against individual stockholders in their capacity as stockholders; this is known as "Liability Protection".", a, e, '250px');
}
function popCourtOfChancery(a, e) {
fixedtooltip("Court of Chancery:
A court which has jurisdiction over affairs related to corporate equity and injunctive relief. A court which has a reputation for fairness and competence unparalleled in the United States.", a, e, '250px');
}
function popCreditor(a, e) {
fixedtooltip("Creditor:
A person to whom money or an obligation is owed by a debtor.", a, e, '250px');
}
function popDBA(a, e) {
fixedtooltip("D.B.A. ("Doing Business As"):
A filing to provide public notice that a trade name used by a corporation or LLC differs from the name that was registered with the Secretary of State.", a, e, '250px');
}
function popDCIS(a, e) {
fixedtooltip("D.C.I.S. (Delaware Corporation Imaging System):
The online mainframe computer used to file and store Delaware corporate and UCC records.", a, e, '250px');
}
function popDebtor(a, e) {
fixedtooltip("Debtor:
A person who owes money or an obligation to a creditor.", a, e, '250px');
}
function popDelawareLLCAct(a, e) {
fixedtooltip("Delaware LLC Act:
(6 Del. C. 18-101 et seq.) This Act is the law which governs LLCs in the State of Delaware. This governs in the absence of an agreement to the contrary).", a, e, '250px');
}
function popDelawaresChargingOrderRemedy(a, e) {
fixedtooltip("Delaware's Charging Order Remedy:
The court order which converts a Member's LLC interest into a non-voting economic right belongs to a Member's creditor.", a, e, '250px');
}
function popDirectHitSearch(a, e) {
fixedtooltip("Direct Hit Search:
A trademark search of the US Patent and Trademark official records and the records of all 50 states' trademark databases. It includes some "truncated versions" of the name searched so as to help locate confusingly similar names and not simply identical name filings.", a, e, '250px');
}
function popDiscovery(a, e) {
fixedtooltip("Discovery:
The pre-trial phase of a lawsuit in which each party can request and receive certain information from the other parties. This phase also allows for the usage of subpoenas, depositions and interrogatories (written questions).", a, e, '250px');
}
function popDissolution(a, e) {
fixedtooltip("Dissolution:
The formal procedure to wind-down the operations of a corporation.", a, e, '250px');
}
function popDissolve(a, e) {
fixedtooltip("Dissolve:
To terminate/end the existence of a corporation or LLC.", a, e, '250px');
}
function popDividends(a, e) {
fixedtooltip("Dividends:
Distributions of a company's earnings to its owners/shareholders.", a, e, '250px');
}
function popDomestication(a, e) {
fixedtooltip("Domestication:
The process by which a non-US based company changes its domicile to Delaware so as to be governed under Delaware law. The process is a two step process which first forms a new Delaware corporation or LLC and second merges the non-US entity into the new Delaware entity.", a, e, '250px');
}
function popDoubleTaxation(a, e) {
fixedtooltip("Double Taxation:
The term used to describe the taxing of C-Corporation earnings at both the corporate level, and again to the shareholder personally when shareholder dividends are distributed.", a, e, '250px');
}
function popEIN(a, e) {
fixedtooltip("E.I.N. (Employer Identification Number):
The Taxpayer ID # which is the corporate equivalent of a Social Security Number (SSN) for an individual. This number is assigned by the I.R.S. to corporations and LLC's when requested by filing a Form SS-4.", a, e, '250px');
}
function popFinancingStatement(a, e) {
fixedtooltip("Financing Statement:
A document (UCC Financing Statement) that is filed with the Secretary of State. It details the personal property of the creditor or lender (the person that filed the document) that is secured against the debtor or borrower.", a, e, '250px');
}
function popFiscalYear(a, e) {
fixedtooltip("Fiscal Year:
The 12 month period, elected by owners of a C-Corporation, to coincide with their company's business cycle (often other than the calendar year).", a, e, '250px');
}
function popForeignQualification(a, e) {
fixedtooltip("Foreign Qualification:
The corporate filings of out-of-state corporations or LLC's that enable the company to do business in that particular state (i.e. a Delaware corporation headquartered in California files a Certificate of Authority to qualify as a foreign company in California).", a, e, '250px');
}
function popForm1023(a, e) {
fixedtooltip("Form 1023:
The I.R.S. application form required to be filed by a Non-Profit-Corporation to obtain a tax exempt determination (such as Section 501(c)(3)) letter from the IRS.", a, e, '250px');
}
function popForm2553(a, e) {
fixedtooltip("Form 2553:
The I.R.S. form which is filed to elect the S-Corporation Status by a corporation or LLC within 75 days of the beginning of the calendar year or within 75 days of the business formation. Some states require a separate election.", a, e, '250px');
}
function popForm8832(a, e) {
fixedtooltip("Form 8832:
The I.R.S. form required to elect for an LLC be taxed as a C-Corporation.", a, e, '250px');
}
function popFormSS4(a, e) {
fixedtooltip("Form SS-4:
The I.R.S. form which is filed in order to obtain an Employer Identification Number (E.I.N.).", a, e, '250px');
}
function popGeneralCorporation(a, e) {
fixedtooltip("General Corporation:
Another name for a traditional corporation with stockholders.", a, e, '250px');
}
function popGoodStanding(a, e) {
fixedtooltip("Good Standing:
A term used to describe an entity which has satisfied state corporate or LLC law requirements such as filing all the necessary reports and state fees.", a, e, '250px');
}
function popHagueConvention(a, e) {
fixedtooltip("Hague Convention:
A treaty signed to simplify the process of authenticating local documents for use in other countries.", a, e, '250px');
}
function popHoldingCompany(a, e) {
fixedtooltip("Holding Company:
An asset-holding company.", a, e, '250px');
}
function popIntentToUse(a, e) {
fixedtooltip("Intent-To-Use:
Where the trademark applicant files a mark before he has used the mark in commerce, but with a bona-fide intent to use the mark in commerce within a certain timeframe after it has been approved for publication and prior to registration.", a, e, '250px');
}
function popInternationalAuthentication(a, e) {
fixedtooltip("International Authentication:
The process to legalize documents for international use in countries which are non-signatories of the Hague Convention.", a, e, '250px');
}
function popLLC(a, e) {
fixedtooltip("LLC (Limited Liability Company):
An entity that is owned by members, operated by managers and run by an operating agreement.", a, e, '250px');
}
function popLLCUnitsStock(a, e) {
fixedtooltip("LLC Units Stock:
These represent ownership interests in the LLC, similar to stock in a corporation.", a, e, '250px');
}
function popLLLP(a, e) {
fixedtooltip("LLLP:
The LLLP is similar to a traditional Limited Partnership (LP) where the ownership is divided into two categories: Limited Partners (passive investors without management authority with limited liability) and General Partners (managers). In an LP the General Partner has personal liability. The difference, however, in an LLLP is that the General Partner has limited liability, not personal liability. Modernly, after the development of the LLC Act, most prefer the simplicity of the LLC to the complexity of the LLLP and higher annual state fees.", a, e, '250px');
}
function popLLP(a, e) {
fixedtooltip("LLP (Limited Liability Partnership):
A legal entity which is a form of partnership. Each partner is 100% personally liable for debts of the partnership, but not for acts of negligence committed by the other partners.", a, e, '250px');
}
function popLP(a, e) {
fixedtooltip("LP (Limited Partnership):
A legal entity which is a form of partnership. An LP consists of one or more "general partners" who manage the company and are held liable for company debts and expenses, as well as one or more "limited partners" who are passive investors and not held liable for company debts and expenses.", a, e, '250px');
}
function popMark(a, e) {
fixedtooltip("Mark:
A word, phrase, or symbol that identifies the source of the goods/services of one company as differing from those of other companies. Marks must be filed to be protected by statute.", a, e, '250px');
}
function popMERP(a, e) {
fixedtooltip("MERP (Medical, Dental and Drug Expense Reimbursement Plan):
A plan which allows a corporation or taxable LLC to deduct the cost of medical, dental, prescriptions and non prescription drug expense not covered by health insurance. This allowable deduction is limited without the employee having to include the benefit in his or her income. Otherwise, the employee would have to pay for these benefits with after-tax dollars and could only deduct them personally if they exceeded 7.5% of adjusted gross income of the employee.", a, e, '250px');
}
function popMinimumCapitalContribution(a, e) {
fixedtooltip("Minimum Capital Contribution:
This is the minimum amount that the stock may be sold for and the minimum amount of capital that must be in a company before it can issue Dividends to its owners. Delaware, Florida and Nevada have no minimum capital requirements.", a, e, '250px');
}
function popMinutes(a, e) {
fixedtooltip("Minutes:
The written record of affairs, typically kept in the corporate minute book, that details all of the resolutions adopted by owners and directors as well as other actions taken by the company.", a, e, '250px');
}
function popNonProfitCorporations(a, e) {
fixedtooltip("Non-Profit Corporations:
A non-stock corporation conducted by a Board of Directors for a charitable purpose.", a, e, '250px');
}
function popOfficeAction(a, e) {
fixedtooltip("Office Action:
A document from the U.S. Patent & Trademark Office which objects, rejects or allows (with conditions) the subject matter of the trademark.", a, e, '250px');
}
function popOperatingAgreement(a, e) {
fixedtooltip("Operating Agreement:
A "partnership agreement" signed by the Members of an LLC that establishes the rules and regulations of an LLC's operations. It is similar to the bylaws of a corporation, but also includes provisions found in Shareholder Agreements of corporations.", a, e, '250px');
}
function popPartner(a, e) {
fixedtooltip("Partner:
A person who is a member of a partnership.", a, e, '250px');
}
function popPartnership(a, e) {
fixedtooltip("Partnership:
A legal entity in which two or more persons agree to conduct business together. Each partner is personally liable for the acts of the partnership.", a, e, '250px');
}
function popPassThroughTaxEntity(a, e) {
fixedtooltip("Pass Through Tax Entity:
A sole proprietorship, partnership, LLC (that has not made an election on Form 8832 to be taxed as a corporation), or an S-Corporation in which corporate profits pass-through on the form K-1 to the owners on their personal income returns without a separate corporate tax. The entity avoids the double taxation of a C-Corporation in which the entity pays income tax on its profits and the owners also pay taxes on the dividends.", a, e, '250px');
}
function popPassiveIncome(a, e) {
fixedtooltip("Passive Income:
Income from the activities of businesses that the taxpayer does not physically participate in (passive investment assets), as well income from all rental activities. Too much passive income may disqualify a Subchapter S Corporation tax election.", a, e, '250px');
}
function popPersonalServiceCorporationTaxStatus(a, e) {
fixedtooltip("Personal Service Corporation Tax Status:
The tax status of a C-Corporation or Taxable LLC which provides consulting or personal services. A company with this tax status must pay the top corporation tax rate on its taxable income. (The graduated corporate tax rate starting at 15% can be used if at least 6% of the stock in the corporation or units in the taxable-LLC are given to a person not employed by the corporation or taxable-LLC.", a, e, '250px');
}
function popPreemptiveRights(a, e) {
fixedtooltip("Preemptive Rights:
The right, but not obligation, of shareholders to have the first opportunity to buy new issues of stock or pre-empt the sale of stock to a third party. This allows owners to increase ownership and keep unwanted individuals from becoming stockholders.", a, e, '250px');
}
function popPromissoryNote(a, e) {
fixedtooltip("Promissory Note:
A binding document that details an "I Owe You" between a creditor and a debtor. Examples of items listed on a promissory note include, but are not limited to: terms and conditions of the loan, when the loan will be repaid and how the loan will be repaid.", a, e, '250px');
}
function popPunitiveDamages(a, e) {
fixedtooltip("Punitive Damages:
(Sometimes referred to as "exemplary damages") - An amount of money that is awarded to a victim, with the intention of not just compensating the victim but also punishing the wrongdoer.", a, e, '250px');
}
function popRegisteredAgent(a, e) {
fixedtooltip("Registered Agent:
The commercial business designated to receive and forward State notices and Summons and Complaints filed in lawsuits against the company. This agent must be located, and available, at the provided address in that state. A registered agent is required for a company to remain in existence.", a, e, '250px');
}
function popRenewalAndRevival(a, e) {
fixedtooltip("Renewal and Revival:
This terms describes when a company regains Current Status after paying back all penalties and fees, paying a reinstatement fee, and re-filing its articles.", a, e, '250px');
}
function popResidentAgent(a, e) {
fixedtooltip("Registered Agent:
The commercial business designated to receive a company's Summons and Complaint in a lawsuit on behalf of the company represented. This agent must be available, at the provided address in that state. A registered agent is required for a company to remain in existence.", a, e, '250px');
}
function popRetainedEarningsExemption(a, e) {
fixedtooltip("Retained Earnings:
Previously taxed earnings that a company retains for working capital.", a, e, '250px');
}
function popRevisedArticle9(a, e) {
fixedtooltip("Revised Article 9:
The new Uniform Commercial Code (UCC) passed by most states, effective July 31, 2001, which updated the law governing secured instruments. It provides in part that the place of filing UCC Financing Statements shall be with the state of incorporation, frequently Delaware.", a, e, '250px');
}
function popRightsOfFirstRefusal(a, e) {
fixedtooltip("Rights of First Refusal:
The preemptive right which is given by an owner to a lessee and enables the lendee to have the first opportunity to buy the property (should the owner decide to sell it). The owner must give a legitimate offer, which the lessee can either accept or refuse.", a, e, '250px');
}
function popRolloverIRAAccount(a, e) {
fixedtooltip("Rollover IRA Account:
(Sometimes referred to as a "conduit IRA") – A qualified retirement account that "rolls over" its assets to another qualified retirement account.", a, e, '250px');
}
function popSCorporation(a, e) {
fixedtooltip("S-Corporation:
A "small business" corporation of no more than 100 stockholders (all of whom are US citizens or green card holders) that has filed an election (the IRS 2553 Form). Once elected, the corporation is not required by law to pay income tax and thus passes its taxable income or losses through to its shareholders as reported on a Form K-1 each year which appears as income on the stockholders' 1040 personal tax return.", a, e, '250px');
}
function popSElection(a, e) {
fixedtooltip("S Election:
An S Election is made by filing a Form 2553 with the IRS. The advantage of the S Election for corporations is that profits distributed as S-Corporation dividends are treated as passive income not subject to employment taxes if reasonable compensation has been paid to stockholders performing services for the S Corporation.", a, e, '250px');
}
function popSection179(a, e) {
fixedtooltip("Section 179:
Allows for the deduction of 100% of the cost of assets as deferred in and up to the dollar limit defined (as of publication: $108,000) in the Internal Revenue Code.", a, e, '250px');
}
function popSection351(a, e) {
fixedtooltip("Section 351:
Section 351 of the Internal Revenue Code permits the contribution of assets and/or the assignment of all the accounts receivable and account payable of a business to a newly formed corporation for stock or LLC for units without any tax consequences to the stockholder or unit holder.", a, e, '250px');
}
function popSeriesLLC(a, e) {
fixedtooltip("Series LLC:
A unique LLC with unlimited asset segregation potential. Under one LLC you can set up numerous "series" owning separate assets. According to the statute, 6 Del. C. Section 18-215, "the debts, liabilities, obligations and expenses incurred, contracted for or otherwise existing with respect to a particular series shall be enforceable against the assets of such series only, and not against the assets of the company generally or any other series thereof", as long as separate books and records are kept for each "series".", a, e, '250px');
}
function popServiceOfProcess(a, e) {
fixedtooltip("Service of Process:
Notifying a person that he or she has been accused of some legal offense. This process includes a summons, warrant, citation, or subpoena.", a, e, '250px');
}
function popShareholderAgreement(a, e) {
fixedtooltip("Shareholder Agreement:
This is an agreement signed by stockholders to place restrictions on the transfer of shares. The purpose of this agreement is to retain rights and control of the company with the original stockholders so as to discourage unwanted third parties from obtaining voting-shares and to stipulate the terms and conditions for the valuation and purchase of shares among the stockholders.", a, e, '250px');
}
function popSoleProprietor(a, e) {
fixedtooltip("Sole Proprietor:
The income and expenses from this business are reported on Schedule "C" of the owner's Form 1040.", a, e, '250px');
}
function popSoleProprietorship(a, e) {
fixedtooltip("Sole Proprietorship:
The income and expenses from this business are reported on Schedule "C" of the owner's Form 1040.", a, e, '250px');
}
function popSpringingMemberLLC(a, e) {
fixedtooltip("Springing Member LLC:
This is a single-member LLC which contains a non-equity member whose primary function is to "spring into running" the LLC should the single member be unable to operate the entity. This is a special purpose entity used for certain transactions that are to be sold to become marketable securities. The primary purpose is to avoid a subsidiary from becoming part of a parent company's bankruptcy estate.", a, e, '250px');
}
function popStatutoryTrust(a, e) {
fixedtooltip("Statutory Trust:
Formerly known as "Business Trusts", statutory trusts are designed for financing purposes to hold a single significant asset, such as a cruise ship, aircraft or office tower.", a, e, '250px');
}
function popSubchapterSElection(a, e) {
fixedtooltip("Subchapter S Election:
A Subchapter S Election is made by filing a Form 2553 with the IRS. The advantage of the S Election for corporations is that profits distributed as S-Corporation dividends are treated as passive income not subject to employment taxes if reasonable compensation has been paid to stockholders performing services for the S Corporation.", a, e, '250px');
}
function popTaxElections(a, e) {
fixedtooltip("Tax Elections:
Every corporation starts out as a C Corporation, which may file a Form 2553 with the IRS to elect Subchapter S tax status to pass its income through to its shareholders without double taxation. Every LLC starts out as a pass-through entity for income tax purposes unless it files a Form 8832 Election with the IRS to elect C Corporation tax status.", a, e, '250px');
}
function popTaxShelter(a, e) {
fixedtooltip("Tax Shelter:
An investment that offers the advantage of legally avoiding or reducing tax liabilities.", a, e, '250px');
}
function popTaxableLLC(a, e) {
fixedtooltip("Taxable LLC:
This is an LLC which has elected to be taxed like a C-Corporation which requires filing a Form 1120 U S Corporation Income Tax Return each year. This election takes place after the LLC files an 8832 tax election with the IRS (within 75 days of formation or 75 days from the beginning of any calendar year after formation).", a, e, '250px');
}
function popTort(a, e) {
fixedtooltip("Tort:
It is an injury against a person or property, commonly in the form of negligence or intentional acts that harm another. (On real estate, most people think of a tort as a "slip and fall" type accident.", a, e, '250px');
}
function popTradeName(a, e) {
fixedtooltip("Trade Name:
The name used by a company which distinguishes its brand from other brands of the same product type.", a, e, '250px');
}
function popUCC(a, e) {
fixedtooltip("UCC (Uniform Commercial Code):
Laws governing the sale of goods and security interests in moveable property and intangible property. These laws were compiled by the American Law Institute National Conference of Commissioners and are uniform among various jurisdictions.", a, e, '250px');
}
function popUmbrellaOrganization(a, e) {
fixedtooltip("Umbrella Organization:
An association of organizations that work together for some specified purpose. The "Umbrella Organization" provides resources, and sometimes an identity, to the smaller organizations that they are responsible for. This term also refers to the Master Company in a Series LLC.", a, e, '250px');
}
function popUSPartnershipReturn(a, e) {
fixedtooltip("U.S. Partnership Return:
This is the form 1065 return required for a multi-member LLC which has not elected another tax status. It is an informational return in which the partnership reports income but does not pay tax. The owners pay tax according to the K-1 they receive, reflecting their share of the profits or losses.", a, e, '250px');
}
function popWorkingCapital(a, e) {
fixedtooltip("Working Capital:
The amount of capital/current assets that is available for use in company operations. Working Capital is calculated by subtracting current liabilities from current assets.", a, e, '250px');
}
function popWorkmensCompensationInsurance(a, e) {
fixedtooltip("Workmen's Compensation Insurance:
Insurance plans which compensate for the death or injury suffered by a worker while on the job.", a, e, '250px');
}