The pages in this section elaborate on a variety of issues relevant to choosing a business structure and starting a business. They are not meant to stand alone, but rather are pages referenced repeatedly throughout the Choosing a Business Form and How to Start a Business sections. A short description of the pages follow:

• Limited Liability: This page explains what it means for an owner of a business to enjoy limited liability for the debts and obligations of the business.

• Personal Liability: This page explains what it means for the owner of a business to be personally liable for the debts and obligation of the business.

• Piercing the Corporate Veil: This page discusses the extremely limited circumstances under which a court might disregard the limited liability characteristic of an LLC or corporation.

• Employee Versus Independent Contractor: This page discusses the factors considered in determining whether someone is an employee or independent contractor.

• Copyright Ownership of Content in a Business: This page addresses copyright ownership of creative content in connection with the various business structures.

• Choosing and Checking the Availability of a Business Name: This page discusses the process of choosing and checking the availability of a name for your small business or nonprofit organization.

• Trademark Law and Naming Your Business: This page discusses the trademark law issues that are relevant in choosing and registering a business name as a federal and/or state trademark.

• Tax Obligations of Small Businesses: This page provides information and resources relating to the special tax obligations of small businesses.

• New York City Taxes: This page has details about the taxes that apply to New York City businesses.