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2. Massachusetts business trust - Wikipedia

   en.wikipedia.org/wiki/Massachusetts_business_trust

   The business trust made its debut in Massachusetts in 1827. As a result, a U.S. business trust today is often called a "Massachusetts trust" in legal circles. The U.S. Supreme Court defined the Massachusetts trust as a form of business organization, common in Massachusetts consisting essentially of an arrangement whereby property is conveyed to trustees: in accordance with terms of the trust.

3. Low-profit limited liability company - Wikipedia

   en.wikipedia.org/wiki/Low-profit_limited...

   Many states have an initial filing fee along with an annual fee and annual report filing requirement necessary for an L3C to maintain its legal status. Following filing, the members of the L3C must execute a formal operating agreement. In the operating agreement, L3Cs need to define its purpose per the provisions of IRS Treasury Regs.Sec.53. ...

4. Registered agent - Wikipedia

   en.wikipedia.org/wiki/Registered_agent

   In United States business law, a registered agent (also known as a resident agent, [1] statutory agent, [2] or agent for service of process [3]) is a business or individual designated to receive service of process (SOP) when a business entity is a party in a legal action such as a lawsuit or summons. [4]

5. IRS Direct File could save 850,000 Massachusetts taxpayers ...

   www.aol.com/irs-direct-file-could-save-092830067...

   A new Internal Revenue Service Direct File tax filing program could save the average Massachusetts taxpayer nine hours of preparation time and $160, according to U.S. Sen. Elizabeth Warren, D ...

6. Employer Identification Number - Wikipedia

   en.wikipedia.org/wiki/Employer_Identification_Number

   To be considered a Partnership, LLC, Corporation, S Corporation, Non-profit, etc. a business must obtain an EIN. This applies to business with no income, which are not exempt from filing federal income tax returns. Before 2001, the first two digits of an EIN (the EIN Prefix) indicated the business was located in a particular geographic area.

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