Legal, tax, financial, accounting, and estate planning concepts for business owners and their families
#LegalBytes: The Official Podcast of Cummings & Cummings Law
Claim This Podcastby Cummings & Cummings Law
268 episodes
Updated Daily
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Podcast Overview
Legal, tax, financial, accounting, and estate planning concepts for business owners and their families
Language
🇺🇲
Publishing Since
7/21/2025
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Recent Episodes
August 11, 2026
Consultants: how to move your company to a new state and keep the EIN & contracts [step-by-step]
Attorney and CPA Chad D. Cummings notes that consulting practices are among the easiest businesses to relocate and among the most likely to remain stuck in the wrong state. A consulting firm has no factory or storefront; its assets are a laptop, a methodology, and a client list. Yet many consultants still file annual reports and pay fees in a state they left years ago. California imposes an $800 minimum franchise tax on an LLC that earned nothing, plus gross-receipts fees above certain thresholds. New York requires costly newspaper publication for new LLCs and biennial filing fees. Illinois and New Jersey tax the income that passes through to the owner. Florida and Texas impose no personal income tax. Because most consulting practices are single-member LLCs or S corporations, that income lands directly on the owner’s personal return. Tax Foundation data shows the average business relocating to a no-income-tax state retains more than $12,500 each year. Florida and Texas also maintain strong asset-protection statutes and predictable business law, valuable when the product is advice that can later be second-guessed. Redomestication moves the existing entity so the federal employer identification number, engagement letters, banking relationships, and professional liability coverage all continue without interruption. Owners need not live in the destination state; a commercial registered agent satisfies the street-address requirement. Personal tax residency remains a separate question for counsel and a tax professional and should be resolved before any filing. Learn more about moving your consulting practice to a new state: https://www.cummings.law/redomestication/
August 10, 2026
Digital nomads: how to move your company to a new state and keep the EIN & contracts [step-by-step]
Attorney and CPA Chad D. Cummings addresses the digital nomad whose company is still stuck in the wrong state. You work from a laptop in Lisbon, Mexico City, or Chiang Mai. Clients pay in dollars through Stripe, and nothing about how you earn requires a fixed location. Yet the LLC or corporation you formed years ago still has a domicile that demands franchise fees, annual reports, and in some cases a claim on income earned thousands of miles away. California imposes an $800 minimum franchise tax even on an LLC that earns nothing and has a long record of pursuing former residents. New York applies similar persistence. Redomestication moves the company you already have. The federal employer identification number stays the same, so your Stripe account, business banking, merchant processing, and client contracts remain intact. Dissolving and reforming severs all of it. Florida and Texas impose no personal income tax. For a single-member LLC or S corporation, business income flows to your personal return, and neither state cares that you spend most of the year abroad. Neither imposes California’s minimum franchise tax. A commercial registered agent satisfies the street-address requirement; owners and members are not required to live there. Personal tax residency remains a separate question for counsel and a tax professional. Your work stopped being tied to a location. Your company can stop being tied to the wrong one. Learn about redomesticating your company to a new state: https://www.cummings.law/redomestication/
August 7, 2026
Truckers: how to move your trucking company to a new state and keep your DOT number
Attorney and CPA Chad D. Cummings explains why owner-operators should never dissolve their company when leaving a high-tax state. The DOT number, MC authority, safety record, insurance rate, and factoring relationship all sit on one legal entity. Dissolving it ends the FEIN, the Form 2290 history, and the operating record, forcing a new DOT number, a new entrant audit, and an empty CSA profile that underwriters and brokers treat as zero history. Redomestication moves the home state of the existing company so the entity, identification number, authority, and contracts all survive. Florida and Texas impose no personal income tax on the pass-through income that settles into a single-member LLC or S corporation. The average business relocating to a no-income-tax state retains more than $12,500 a year. California regulates trucks as a problem; Texas and Florida treat freight as essential. Moving the company is legal and does not require burning down what you spent years building. Learn more about moving your trucking company to a new state: https://www.cummings.law/redomestication/
268 total episodes available
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- What is #LegalBytes: The Official Podcast of Cummings & Cummings Law?
- How often does this podcast release new episodes?
This podcast updates daily.
- Where can I listen to this podcast?
This podcast is available on 4 platforms including Apple Podcasts, Spotify, and more. You can also use the RSS feed directly.
- Does this podcast accept guests?
No, this podcast does not typically feature guests.
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