The HBS Blog offers insight on Delaware corporations and LLCs as well as information about entrepreneurship, startups, cryptocurrency, venture capitalism and general business topics.

What Is a Resale Certificate? By
what is a resale certificate
The purpose of a resale certificate--also known as a tax exemption certificate--is to allow you to buy goods through your business without paying local sales tax... Read More
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6 Questions to Ask Before Joining a Board of Directors By
questions to ask before joining a board of directors
Serving on a corporate Board of Directors is not easy and there are questions a person who is asked to serve as a Director should consider before committing to the position... Read More
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LLC Tax Status Options By
LLC Tax
An LLC offers the limited liability of a corporation and flexible taxation. To file and form both an LLC requires little to no personal information, and Harvard Business Services makes the process simple and convenient. In this article, learn about LLC taxation options including: Disregarded Entity Status, the Partnership Tax, and S-Corp Election.. Read More
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When Is a “Doing Business As” Name Required? By
When a company executes contracts or otherwise acts in a legal capacity under a different name, a DBA is appropriate. Alternatively, abbreviating Brett’s Diner LLC as “Brett’s” on flyers and in marketing materials should not typically raise an issue... Read More
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Is Reserving a Company Name Necessary? By
Is reserving a company name required? New business owners can put their preferred business name on hold if they need to delay the formation process... Read More
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Plan Your Delaware Company’s Business Start Date By
Effective Date
Would you like to set your new Delaware company’s business start date? Maybe you want to register a Delaware company with an effective date of your son or daughter’s birthday or on your wedding anniversary date. If it’s close to the end of the year, you may even prefer an effective date of January 1. In Delaware, an LLC’s Certificate of Formation or a Corporation’s Certificate of Incorporation can be filed with an effective date and even an effective time... Read More
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Is an LLC a corporation? What's the Difference? By
is an llc a corporation
Why is Google a corporation and YouTube an LLC? Both, of course, chose Delaware as their corporate home, even though they are headquartered elsewhere. So why did Google choose to form as a corporation and YouTube as an LLC?.. Read More
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Requirements for a Company Seal By
Company Seal Requirements
Many companies use a company seal (also referred to as a corporate seal), although it is not required by law. A company seal contains the company’s name, the year of incorporation and the state in which the company was filed. Think of the company seal as the official signature of your company... Read More
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Board Requirements for Seeking Expert Advice By
Directors often rely on experts in making decisions, to comply with their fiduciary duty of care in becoming adequately informed. This article discusses when a director may successfully claim reliance on experts in avoiding liability for a breach of his or her fiduciary duty of care... Read More
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Preserving Family Business Ownership with a Delaware LLC By
llc operating agreement for a family business
A Delaware LLC can be very flexible when it comes to preserving ownership in the family business you've worked so hard to create. In fact, an LLC has the potential to preserve ownership for future decades... Read More
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