<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML xmlns="http://www.w3.org/TR/REC-html40" xmlns:v = "urn:schemas-microsoft-com:vml" xmlns:o = "urn:schemas-microsoft-com:office:office" xmlns:w = "urn:schemas-microsoft-com:office:word" xmlns:m = "http://schemas.microsoft.com/office/2004/12/omml"><HEAD> <META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1"> <TITLE>Message</TITLE> <META content="MSHTML 6.00.6000.16544" name=GENERATOR> <STYLE>@font-face { font-family: Wingdings; } @font-face { font-family: Wingdings; } @font-face { font-family: Calibri; } @font-face { font-family: Tahoma; } @page Section1 {size: 8.5in 11.0in; margin: 1.0in 1.0in 1.0in 1.0in; } P.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman","serif" } LI.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman","serif" } DIV.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman","serif" } A:link { COLOR: blue; TEXT-DECORATION: underline; mso-style-priority: 99 } SPAN.MsoHyperlink { COLOR: blue; TEXT-DECORATION: underline; mso-style-priority: 99 } A:visited { COLOR: purple; TEXT-DECORATION: underline; mso-style-priority: 99 } SPAN.MsoHyperlinkFollowed { COLOR: purple; TEXT-DECORATION: underline; mso-style-priority: 99 } SPAN.EmailStyle17 { COLOR: #1f497d; FONT-FAMILY: "Calibri","sans-serif"; mso-style-type: personal } SPAN.EmailStyle18 { COLOR: #1f497d; FONT-FAMILY: "Calibri","sans-serif"; mso-style-type: personal-reply } .MsoChpDefault { FONT-SIZE: 10pt; mso-style-type: export-only } DIV.Section1 { page: Section1 } </STYLE> </HEAD> <BODY lang=EN-US vLink=purple link=blue> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008>Greg --</SPAN></FONT></DIV> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008></SPAN></FONT> </DIV> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008>No snippy read. Thanks.</SPAN></FONT></DIV> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008></SPAN></FONT> </DIV> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008>-- Geoff Sykes, RPT</SPAN></FONT></DIV> <DIV><FONT face=Arial color=#0000ff size=2><SPAN class=015092104-20032008>-- Los Angeles</SPAN></FONT></DIV> <DIV><FONT face=Arial color=#0000ff size=2></FONT> </DIV> <DIV><FONT face=Tahoma><FONT size=2><SPAN class=015092104-20032008><FONT face=Arial color=#0000ff> </FONT></SPAN></FONT></FONT></DIV> <BLOCKQUOTE dir=ltr style="MARGIN-RIGHT: 0px"> <DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left><FONT face=Tahoma><FONT size=2><SPAN class=015092104-20032008></SPAN></FONT></FONT> </DIV> <DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left><FONT face=Tahoma><FONT size=2><SPAN class=015092104-20032008> </SPAN>-----Original Message-----<BR><B>From:</B> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B>On Behalf Of </B>Greg Newell<BR><B>Sent:</B> Wednesday, March 19, 2008 8:59 PM<BR><B>To:</B> 'Pianotech List'<BR><B>Subject:</B> RE: Incorporation questions<BR><BR></DIV></FONT></FONT> <DIV class=Section1> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Geoff,<o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p> </o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">                Don’t read snippy into this but … re-read my last sentence. </SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: Wingdings">J</SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p> </o:p></SPAN></P> <DIV> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Greg Newell<o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Greg's Piano Forté<o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">www.gregspianoforte.com<o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">216-226-3791 (office)<o:p></o:p></SPAN></P> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">216-470-8634 (mobile)<o:p></o:p></SPAN></P></DIV> <P class=MsoNormal><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p> </o:p></SPAN></P> <DIV> <DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: #b5c4df 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 3pt; BORDER-BOTTOM: medium none"> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Tahoma','sans-serif'">From:</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Tahoma','sans-serif'"> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B>On Behalf Of </B>Geoff Sykes<BR><B>Sent:</B> Wednesday, March 19, 2008 5:59 PM<BR><B>To:</B> 'Pianotech List'<BR><B>Subject:</B> RE: Incorporation questions<o:p></o:p></SPAN></P></DIV></DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><o:p> </o:p></P> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Arial','sans-serif'">Greg --</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Arial','sans-serif'">From what I have read I thought forming a corporation required you to create stock. Item #4 in the Articles of Incorporation requests a declaration of the number of shares, the type and their worth. Of course you aren't obligated to sell any of it, you just have to create it. How did you create stock? Or, how did you file the Articles of Incorporation without declaring stock?</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Arial','sans-serif'">-- Geoff Sykes, RPT</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Arial','sans-serif'">-- Los Angeles</SPAN><o:p></o:p></P></DIV> <TABLE class=MsoNormalTable style="MARGIN-LEFT: 0.5in; WIDTH: 225pt" cellSpacing=0 cellPadding=0 width=300 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"> <DIV> <P class=MsoNormal> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal> <o:p></o:p></P></DIV></TD></TR></TBODY></TABLE> <BLOCKQUOTE style="MARGIN-TOP: 5pt; MARGIN-BOTTOM: 5pt; MARGIN-RIGHT: 0in"> <P class=MsoNormal style="MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; MARGIN-RIGHT: 0in; mso-margin-top-alt: 0in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Tahoma','sans-serif'">-----Original Message-----<BR><B>From:</B> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B>On Behalf Of </B>Greg Newell<BR><B>Sent:</B> Wednesday, March 19, 2008 6:03 AM<BR><B>To:</B> 'Pianotech List'<BR><B>Subject:</B> RE: Incorporation questions</SPAN><o:p></o:p></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Goeff,<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">                Good questions all. I recently did that process at the start of this year since, from the urging of my tax professional, it was better for some reason having to do with employees and such. I did not hire an attorney, the process is a huge load of paperwork (at least by my standards), if I understand things correctly there is no need for issuing stock or having board meetings although you could if you like, creating a name is easy – just think of one and attach inc. to the end of it. I use Greg Newell Enterprises, Inc. dba (for doing business as) Greg’s Piano Forté.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">                In short I let my tax folks do all that garbage. I do pianos, they do taxes. Let them do what they do best and I’ll continue to do what I do best.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p> </o:p></SPAN></P> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Greg Newell<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">Greg's Piano Forté<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">www.gregspianoforte.com<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">216-226-3791 (office)<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'">216-470-8634 (mobile)<o:p></o:p></SPAN></P></DIV> <P class=MsoNormal style="MARGIN-LEFT: 0.5in"><SPAN style="FONT-SIZE: 11pt; COLOR: #1f497d; FONT-FAMILY: 'Calibri','sans-serif'"><o:p> </o:p></SPAN></P> <DIV> <DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: #b5c4df 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 3pt; BORDER-BOTTOM: medium none"> <P class=MsoNormal style="MARGIN-LEFT: 1in"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Tahoma','sans-serif'">From:</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Tahoma','sans-serif'"> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B>On Behalf Of </B>Geoff Sykes<BR><B>Sent:</B> Wednesday, March 19, 2008 1:47 AM<BR><B>To:</B> Pianotech@Ptg. Org<BR><B>Subject:</B> Incorporation questions<o:p></o:p></SPAN></P></DIV></DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><o:p> </o:p></P> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">Greetings all --</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">I have gone through the archives and found the subject of Corporations and S Corporations has come up a couple of times. But those discussions were brief and didn't really delve into the process. For a number of reasons my tax guy has strongly advised me to go the S Corporation route.</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">Today's questions are directed to those among you who have actually gone through the process of starting a corporation and then converting it to an S corporation.</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">: What, exactly, is the process?</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">: Did you do it yourself, or did you hire an attorney? </SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">: Changing from Sole Proprietor to Corporation, how do you cover the question of stocks and board meetings?</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">: What about creating a business "name" that ends in Inc., Corp., or Ltd.? To whom do your tuning clients write their checks to?</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">I've found all the forms. And even though there are only about three really basic items being asked for on them, I find myself overwhelmed with questions and procedures regarding the process of actually acquiring and/or creating those items.</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">So I guess my only real question is: How did you do it?</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"> <o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">-- Geoff Sykes, RPT</SPAN><o:p></o:p></P></DIV> <DIV> <P class=MsoNormal style="MARGIN-LEFT: 1in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial','sans-serif'">-- Los Angeles</SPAN><o:p></o:p></P></DIV></BLOCKQUOTE></DIV></BLOCKQUOTE></BODY></HTML>