The Law of Corporations, Partnerships, and Sole Proprietorships

by Schneeman, Angela

• ISBN13: 9780827375680
• ISBN10: 0827375689
• Edition: 2nd
• Format: Hardcover
• Copyright: 1996-10-01
• Publisher: Cengage Learning

Summary

From the mom-and-pop variety store to the multinational corporation, the world of business is the very bedrock of our legal system. What are the differences among the various forms of business entities? What are the taxation benefits of a sole proprietorship? How are profits distributed in a partnership? What are the rights and obligations of a shareholder? The answers to these questions and more are found in this complete and concise introduction to the law of business organizations.

Table of Contents

Preface	xxiii
About the Author	xxv
Table of Cases	xxvii
Sole Proprietorships	1	(15)
Introduction	1	(1)
Sole Proprietorship Defined	1	(1)
Sole Proprietorships in the United States	2	(1)
Advantages of Doing Business As a Sole Proprietor	2	(4)
Full Management Authority	2	(1)
Minimal Formalities and Regulatory and Reporting Requirements	3	(1)
Low Cost of Organization	4	(1)
Income Tax Benefits	4	(2)
Disadvantages of Doing Business As a Sole Proprietor	6	(2)
Unlimited Liability	6	(1)
Lack of Business Continuity	7	(1)
No Diversity in Management	7	(1)
Difficulty in Transferring Proprietary Interest	7	(1)
Limited Ability to Raise Capital	8	(1)
Tax Disadvantages	8	(1)
Formation and Operation of the Sole Proprietorship	8	(4)
Using an Assumed Name, Trade Name, or Fictitious Name	9	(1)
Hiring Employees and Using Tax Identification Numbers	10	(1)
Sales Tax Permits	11	(1)
Licensing	12	(1)
The Role of the Legal Assistant in Sole Proprietorship Matters	12	(1)
Resources	13	(3)
United States Small Business Administration	13	(1)
State and Local Government Offices	13	(1)
State Statutes	13	(1)
Secretaries of State	14	(2)
Partnerships	16	(56)
Introduction	17	(1)
An Introduction to Partnerships	17	(5)
Partnership Defined	18	(1)
Partnerships in the United States	19	(2)
Law Governing Partnerships	21	(1)
The Partnership As a Separate Entity	21	(1)
Partners' Rights and Responsibilities	22	(13)
Partners' Rights in Partnership Assets	23	(1)
Partners' Rights in Dealing with Each Other	23	(2)
Partners' Duties in Dealing with Each Other	25	(1)
Partners' Duties to Contribute to Partnership Losses	26	(1)
Partners' Duties to Work for Partnership Without Remuneration	26	(1)
Partners' Duties to Submit to a Vote of the Majority of the Partners	26	(1)
Partners' Fiduciary Duties to the Partnership and Other Partners	26	(1)
Partners As Agents	27	(1)
Liability of Partners	28	(1)
Relationship Between Partners and Others	28	(4)
Statement of Partnership Authority	32	(1)
Statement of Denial	33	(1)
Partnership Powers	34	(1)
Partnership Property	34	(1)
Advantages of Doing Business As a General Partnership	35	(2)
Participation and Flexibility in Management	35	(1)
Minimal Formalities and Regulatory and Reporting Requirements	35	(1)
Low Cost of Organization	36	(1)
Income Tax Benefits	37	(1)
Diversified Capital Resources	37	(1)
Disadvantages of Doing Business As a Partnership	37	(3)
Unlimited Liability	38	(1)
Loosely Structured Management	38	(1)
Lack of Business Continuity	39	(1)
Difficulty in Transferring Proprietary Interest	39	(1)
Limited Ability to Raise Capital	39	(1)
Legal and Organizational Expenses	40	(1)
Tax Disadvantages	40	(1)
Organization and Management of a General Partnership	40	(15)
Management and Control	41	(1)
Oral Partnership Agreements	42	(1)
Partnership Agreements	42	(13)
Financial Structure of a Partnership	55	(2)
Partnership Capital	55	(1)
Profits and Losses	56	(1)
Dissolution, Dissociation, Winding Up, and Termination of the Partnership	57	(5)
Dissociation, Dissolution, and Winding Up	57	(1)
Events Causing Partner's Dissociation	58	(1)
Effect of Partner's Dissociation	59	(1)
Statement of Dissociation	59	(1)
Events Causing Dissolution and Winding Up of Partnership Business	60	(1)
Dissolution Agreement	61	(1)
Notice to Third Parties	61	(1)
Winding Up	61	(1)
Distribution of Assets	62	(1)
Other Types of Partnerships and Similar Organizations	62	(1)
Partnership Association or Limited Partnership Association	63	(1)
Joint Ventures	63	(1)
Mining Partnerships	63	(1)
The Role of the Legal Assistant in Partnership Matters	63	(2)
Resources	65	(7)
State Statutes	65	(3)
Legal Form Books	68	(1)
Secretary of State or Other Appropriate State Authority	68	(1)
State and Local Government Offices	68	(4)
Limited Partnerships	72	(42)
Introduction	73	(1)
An Introduction to Limited Partnerships	73	(3)
Limited Partnership Defined	74	(1)
Limited Partnerships in the United States	74	(2)
Law Governing Limited Partnerships	76	(1)
The Limited Partnership As a Separate Entity	76	(1)
Partners' Rights and Responsibilities	76	(5)
General Partners' Rights and Responsibilities	77	(1)
Limited Partners' Rights and Responsibilities	77	(4)
The Relationship Between General Partners and Limited Partners	81	(1)
Advantages of Doing Business As a Limited Partnership	81	(2)
Limited Liability for Limited Partners	81	(1)
Income Tax Benefits	82	(1)
Transferability of Partnership Interest	82	(1)
Business Continuity	82	(1)
Diversified Capital Resources	83	(1)
Disadvantages of Doing Business As a Limited Partnership	83	(2)
Unlimited Liability	83	(1)
Prohibition on Control of Business	84	(1)
Formalities and Regulatory and Reporting Requirements	84	(1)
Legal and Organizational Expenses	84	(1)
Organization and Management of a Limited Partnership	85	(12)
Management and Control	86	(1)
Limited Partnership Certificate	86	(3)
Execution and Filing of the Limited Partnership Certificate	89	(1)
Amendment to Limited Partnership Certificate	89	(1)
Limited Partnership Agreement	89	(8)
Changes in Partnership	97	(4)
Admission of New General Partners	99	(1)
Admission of New Limited Partners	99	(1)
Withdrawal of General Partners	100	(1)
Withdrawal of Limited Partners	100	(1)
Financial Structure of a Limited Partnership	101	(1)
Partnership Capital Contributions	101	(1)
Withdrawal of Contributions	102	(1)
Profits and Losses	102	(1)
Derivative Actions	102	(1)
Dissolution, Winding Up, and Termination of the Limited Partnership	103	(4)
Dissolution Versus Winding Up	103	(1)
Causes of Dissolution	103	(2)
Cancellation of Certificate of Limited Partnership	105	(1)
Winding Up	105	(1)
Settlement and Distribution of Assets	106	(1)
The Role of the Legal Assistant in Limited Partnership Matters	107	(1)
Resources	108	(6)
State Statutes	108	(1)
Legal Form Books	109	(1)
Secretary of State or Other Appropriate State Authority	110	(1)
Government Tax Offices	110	(4)
Limited Liability Companies	114	(44)
An Introduction to Limited Liability Companies	115	(4)
Limited Liability Company Defined	115	(1)
Limited Liability Company Characteristics	116	(3)
Limited Liability Companies in the United States	119	(1)
Law Governing Limited Liability Companies	120	(4)
State Law and the Uniform Limited Liability Company Act	120	(2)
IRS Rulings	122	(1)
Securities Laws	123	(1)
Limited Liability Company Rights and Powers	124	(1)
Members' Rights and Responsibilities	125	(2)
Members As Agents	125	(1)
Transferability of Interest	126	(1)
Members' Statutory Rights	126	(1)
Rights Granted by the Operating Agreement	126	(1)
Organization and Management of a Limited Liability Company	127	(9)
Organizers of the Limited Liability Company	127	(1)
Articles of Organization	127	(4)
Management and Control of the Limited Liability Company	131	(1)
Matters Requiring Consent of All Members	132	(2)
The Operating Agreement	134	(1)
Annual Reporting Requirements	135	(1)
Financial Structure of a Limited Liability Company	136	(1)
Member Contributions	136	(1)
Member Reimbursement	136	(1)
Distributions to Members	136	(1)
Dissolution of the Limited Liability Company	137	(3)
Member's Dissociation	137	(1)
Dissolution of the Limited Liability Company	138	(1)
Winding Up the Limited Liability Company	139	(1)
Distribution of Assets	139	(1)
Articles of Termination	140	(1)
Advantages of Doing Business As a Limited Liability Company	140	(2)
Limited Liability for All Owners	141	(1)
Unrestrictive Ownership	141	(1)
Ability to Raise Capital for the Business	141	(1)
Beneficial Tax Treatment	141	(1)
Flexibility of Management	142	(1)
Disadvantages of Doing Business As a Limited Liability Company	142	(3)
Limited Transferability of Ownership	142	(1)
No Business Continuity	143	(1)
Possibility of Piercing the Limited Liability Company Veil	143	(1)
Income Tax Uncertainty	143	(2)
Lack of Uniformity in State Laws	145	(1)
Transacting Business As a Foreign Limited Liability Company	145	(4)
Transacting Business As a Foreign Limited Liability Company	146	(2)
Application for a Certificate of Authority	148	(1)
Name Registration	148	(1)
Other Types of Unincorporated Limited Liability Entities	149	(1)
Professional Limited Liability Companies	150	(1)
Limited Liability Partnerships	150	(1)
The Role of the Legal Assistant	150	(5)
Drafting Limited Liability Documentation	152	(2)
Limited Liability Company Research	154	(1)
Resources	155	(3)
State Statutes	155	(1)
State Authorities	155	(1)
Internal Revenue Code	155	(1)
Form Books and Treatises	156	(2)
Corporations	158	(26)
Introduction	159	(1)
An Introduction to Corporations	159	(6)
Corporation Defined	159	(1)
The Corporation As a Separate Legal Entity	160	(1)
Piercing the Corporate Veil	160	(2)
Law Governing Corporations	162	(3)
Corporations in the United States	165	(1)
Corporate Rights and Powers	166	(1)
Advantages of Doing Business As a Corporation	167	(4)
Limited Liability	168	(1)
Beneficial Tax Treatment	168	(1)
Corporate Expenses	168	(1)
Employee Benefit Plans	169	(1)
Choice of Tax Year	169	(1)
Business Continuity	169	(1)
Ability to Raise Capital	169	(1)
Centralized Management	170	(1)
Transferability of Ownership	170	(1)
Disadvantages of Doing Business As a Corporation	171	(2)
Corporate Formalities and Reporting Requirements	171	(1)
Taxation	172	(1)
Double Taxation	172	(1)
Taxes Peculiar to Corporations	172	(1)
Types and Classifications of Corporations	173	(7)
Business Corporations	173	(1)
Professional Corporations	173	(1)
Nonprofit Corporations	174	(1)
S Corporations	175	(2)
Statutory Close Corporations	177	(2)
Parents and Subsidiaries	179	(1)
The Role of the Legal Assistant in Corporate Law Matters	180	(1)
Resources	180	(4)
State Statutes	180	(1)
Federal Statutes	181	(1)
Legal Encyclopedias	181	(1)
Forms and Form Books	181	(1)
Secretary of State or Other State Corporation Agency	182	(2)
Formation of the Corporation	184	(52)
Introduction	185	(1)
Preincorporation Matters	185	(11)
Deciding on the Corporate Structure	186	(1)
Choosing a Domicile	186	(2)
Promoters	188	(2)
Preincorporation Agreements	190	(2)
Stock Subscriptions	192	(1)
Gathering Client Information to Incorporate	193	(3)
Incorporators	196	(1)
Articles of Incorporation	197	(10)
Mandatory Provisions	197	(4)
Optional Provisions	201	(5)
Statutory Provisions That May Be Amended Only in the Articles of Incorporation	206	(1)
Execution	206	(1)
Filing	206	(1)
Effective Time and Date	207	(1)
Organizational Meetings	207	(14)
Organizational Meeting Requirements	209	(2)
Purpose of Organizational Meeting	211	(1)
Incorporators' Resolutions	211	(2)
Board of Directors' Resolutions	213	(6)
Shareholder Resolutions	219	(1)
Unanimous Writings versus Minutes	220	(1)
Bylaws	221	(8)
Office of the Corporation	221	(2)
Shareholder Meetings	223	(1)
Number and Term of Directors	224	(1)
Meetings of the Board of Directors	225	(1)
Removal and Resignation of Directors	226	(1)
Director Compensation	226	(1)
Director Liability	226	(1)
Officers	226	(1)
Stock Certificates	227	(1)
Dividends	228	(1)
Fiscal Year	228	(1)
Corporate Seal	228	(1)
Corporate Records	228	(1)
Amendment of Bylaws	229	(1)
Signatures on Bylaws	229	(1)
Formation of Special Types of Corporations	229	(1)
Statutory Close Corporations	229	(1)
Professional Corporations	230	(1)
Nonprofit Corporations	230	(1)
The Role of the Legal Assistant in Corporate Formation	230	(1)
Resources	231	(5)
State Statutes	231	(1)
Secretary of State	231	(1)
Form Books	232	(4)
The Corporate Organization	236	(58)
Introduction	237	(1)
Authority and Duties of Directors	237	(7)
Directors' Authority	238	(2)
Directors' Duties	240	(4)
Personal Liability of Directors	244	(4)
Business Judgment Rule	245	(1)
Imposition of Personal Liability on Directors	245	(3)
Compensation and Indemnification of Directors	248	(2)
Compensation of Directors	248	(1)
Indemnification	248	(2)
Election and Term of Directors	250	(4)
Election of Directors	250	(1)
Number and Qualifications of Directors	250	(1)
Term of Directors	251	(3)
Board of Directors Meetings and Resolutions	254	(8)
Board of Directors Meetings	254	(1)
Annual Meetings of the Board of Directors	255	(1)
Notice of Meetings	255	(1)
Quorum	256	(1)
Minutes	257	(1)
Board Actions Without Meeting	257	(4)
Corporate Minute Books	261	(1)
Corporate Officers	262	(4)
Titles and Duties of Officers	263	(2)
Personal Liability of Officers	265	(1)
Election and Term of Office	265	(1)
Shareholders' Rights and Responsibilities	266	(4)
Shareholders' Preemptive Rights	266	(1)
Shareholders' Right to Inspect Corporate Records	267	(1)
Personal Liability of Shareholders	267	(3)
Shareholder Meetings	270	(15)
Requirements for Annual Meetings	270	(2)
Requirements for Special Meetings	272	(1)
Location	272	(1)
Notice	272	(4)
Proxies	276	(1)
Quorum	277	(1)
Voting at Shareholder Meetings	278	(2)
Election of Directors	280	(1)
Other Acts Requiring Shareholder Approval	280	(1)
Minutes of Shareholder Meetings	281	(1)
Unanimous Consents of Shareholders	281	(4)
Restrictions on Transfer of Shares of Corporate Stock	285	(3)
Shareholder Agreements Restricting Stock Transfers	285	(2)
Considerations in Drafting Shareholder Agreements	287	(1)
Other Restrictions on Share Transfers	288	(1)
Shareholder Actions	288	(3)
Individual Actions	289	(1)
Representative Actions	289	(1)
Derivative Actions	289	(2)
The Role of the Legal Assistant in Organizational Corporate Matters	291	(1)
Resources	291	(3)
The Corporate Financial structure	294	(32)
Introduction	295	(1)
Capitalization of the Corporation	295	(2)
Equity Financing	297	(11)
Authorized and Issued Stock	298	(4)
Common Stock	302	(1)
Preferred Stock	303	(5)
Par Value	308	(2)
Trend Toward Eliminating Par Value	308	(1)
Consideration for Par Value Stock	309	(1)
Accounting for Par Value Stock	309	(1)
Consideration for Shares of Stock	310	(2)
Issuance of Stock	312	(3)
Stock Certificates	312	(2)
Lost or Destroyed Stock Certificates	314	(1)
Fractional Shares and Scrip	314	(1)
Redemption of Equity Shares	315	(1)
Dividends	316	(4)
Availability of Funds for Dividends	316	(1)
Types of Dividends	317	(1)
Declaration of Dividends	318	(1)
Right to Receive Dividends	319	(1)
Stock Splits	320	(1)
Debt Financing	320	(6)
Authority for Debt Financing	321	(1)
Bank Loans	322	(1)
Bonds	322	(4)
Public Corporations and Securities Regulations	326	(40)
Introduction	327	(1)
The Public Corporation	327	(3)
Securities and Securities Markets	330	(4)
Definition of Securities	330	(2)
Markets	332	(2)
The Securities and Exchange Commission	334	(1)
Federal Regulation of Securities Offerings Under the Securities Act of 1933	335	(6)
Securities Registration	335	(4)
Prospectus Requirements	339	(2)
Exemptions from the Registration Requirements of the Securities Act of 1933	341	(6)
Exempted Securities	343	(1)
Exemptions for Offerings Involving Limited Dollar Amounts	344	(1)
Intrastate Offering Exemptions	345	(1)
Exempted Transactions	346	(1)
Antifraud Provisions of the Securities Act	347	(2)
Section 11	347	(2)
Section 17	349	(1)
Federal Regulations Imposed on Public Corporations Under the Securities Exchange Act of 1934	349	(8)
Registration Under the Exchange Act	350	(1)
Periodic Reporting Requirements	351	(2)
Liability for Short-Swing Profits	353	(1)
Proxy Regulations	354	(1)
Antifraud Provisions Under the Exchange Act	355	(2)
State Securities Regulations---Blue Sky Laws	357	(2)
State Regulation of Stock Offerings	359	(1)
Registration by Filing	359	(1)
Registration by Coordination	359	(1)
Registration by Qualification	360	(1)
Exemptions	360	(1)
State Securities Regulations---Antifraud Provisions	360	(1)
The Role of the Paralegal	361	(2)
Initial Public Offerings	361	(1)
Periodic Reporting Requirements	362	(1)
Confidentiality	363	(1)
Resources	363	(3)
Mergers, Acquisitions, and Other Changes to the Corporate Structure	366	(44)
Introduction	367	(1)
Statutory Mergers and Share Exchanges	367	(10)
Mergers	369	(4)
Share Exchanges	373	(1)
Consolidations	374	(1)
State and Federal Laws Affecting Statutory Mergers and Share Exchanges	375	(2)
Statutory Merger and Share Exchange Procedures	377	(15)
Negotiations and Letter of Intent	378	(1)
Plan of Merger	378	(4)
Plan of Exchange	382	(5)
Due Diligence and Preclosing Matters	387	(3)
Closing the Statutory Merger or Share Exchange Transaction	390	(1)
Postclosing Matters	391	(1)
Asset and Stock Acquisitions	392	(2)
Asset Acquisitions	392	(1)
Stock Acquisitions	393	(1)
State and Federal Laws Affecting Asset and Stock Acquisitions	394	(1)
Asset and Stock Acquisition Procedures	394	(7)
Negotiations and Letter of Intent	395	(1)
Asset Purchase Agreement	395	(2)
Stock Purchase Agreement	397	(1)
Due Diligence and Preclosing Matters	398	(1)
Closing the Asset or Stock Acquisition Transaction	398	(2)
Postclosing Matters	400	(1)
Amendments to Articles of Incorporation	401	(3)
Approval of the Articles of Amendment	401	(2)
Articles of Amendment	403	(1)
Restated Articles of Incorporation	404	(1)
Reorganizations	404	(1)
Transactions	404	(1)
Transactions	405	(1)
Transactions	405	(1)
Transactions	405	(1)
Transactions	405	(1)
Transactions	405	(1)
Transactions	405	(1)
The Paralegal's Role in Mergers and Acquisitions	405	(5)
Qualification of a Foreign Corporation	410	(22)
Introduction	411	(1)
Determining When Foreign Corporation Qualification Is Necessary	411	(7)
State Long-Arm Statutes and Jurisdiction over Foreign Corporations	412	(1)
Statutory Requirements for Qualification of Foreign Corporations	413	(1)
Consequences of Not Qualifying As a Foreign Corporation	414	(4)
Rights, Privileges, and Responsibilities of a Foreign Corporation	418	(1)
Qualification Requirements	418	(5)
Application for Certificate of Authority	419	(2)
Foreign Name Requirements	421	(1)
Registered Agent and Registered Office	422	(1)
Amending the Certificate of Authority	423	(1)
Maintaining the Good Standing of the Foreign Corporation	424	(1)
Withdrawing from Doing Business As a Foreign Corporation	424	(1)
Registration of a Corporate Name	425	(1)
The Role of the Legal Assistant	426	(2)
Resources	428	(4)
State Statutes	428	(1)
Secretaries of State	428	(1)
Corporation Service Companies	428	(4)
Corporate Dissolution	432	(28)
Introduction	433	(1)
Voluntary Dissolution	434	(18)
Board of Director and Shareholder Approval of Dissolution	434	(5)
Articles of Dissolution and Notice of Intent to Dissolve	439	(4)
Winding Up and Liquidation	443	(5)
Tax Considerations	448	(2)
Revocation of Dissolution	450	(2)
Involuntary Dissolution	452	(5)
Administrative Dissolution	452	(2)
Judicial Dissolutions	454	(3)
The Role of the Legal Assistant in Dissolving Corporations	457	(1)
Resources	457	(3)
Employee Benefit Plans	460	(30)
Introduction	461	(1)
Qualified Plans	461	(1)
Laws Governing Qualified Plans	462	(2)
Employee Retirement Income Security Act of 1974 (ERISA)	462	(2)
Internal Revenue Code	464	(1)
Other Laws	464	(1)
Elements of a Qualified Plan	464	(2)
The Sponsor	464	(1)
The Plan	465	(1)
The Plan Administrator	466	(1)
The Plan Participants	466	(1)
ERISA and IRC Requirements Common to All Types of Qualified Plans	466	(2)
Plan Must Be Established for the Exclusive Benefit of Employees	467	(1)
Minimum Coverage and Participation Requirements	467	(1)
Exemptions from the Provisions of ERISA	468	(1)
Qualified Pension Plans	468	(13)
Contributions	468	(1)
The Trust	469	(1)
Benefits	469	(2)
Distributions	471	(1)
Defined Benefit Plans	471	(2)
Defined Contribution Plans	473	(7)
Integrated Plans	480	(1)
Self-Employed Plans	480	(1)
Individual Retirement Accounts	480	(1)
Nonqualified Pension Plans	481	(1)
Employee Welfare Benefit Plans	482	(2)
Welfare Benefits	482	(1)
Funding	483	(1)
Voluntary Employee Benefit Association (VEBA)	483	(1)
Qualified Plan Adoption and IRS Approval	484	(2)
Annual Reporting Requirements and Disclosure Requirements	486	(1)
Form 5500	486	(1)
Summary Annual Reports	486	(1)
The Role of the Paralegal in Working with Qualified Plans	486	(1)
Resources	487	(3)
Employment Agreements	490	(26)
Introduction	491	(1)
Special Considerations for the Employer	492	(1)
Special Considerations for the Employee	493	(1)
Drafting the Employment Agreement	493	(14)
Term of the Agreement	495	(1)
Description of Duties	496	(1)
Covenant Not to Compete	496	(5)
Inventions and Patents	501	(2)
Trade Secrets	503	(1)
Compensation	504	(1)
Employee Benefits	505	(1)
Termination of Employment	505	(1)
Arbitration of Disputes	506	(1)
Vacations	506	(1)
Assignability of Contract	506	(1)
Amendment or Renewal of Agreement	507	(1)
Date and Signatures	507	(1)
Sample Employment Agreement	507	(4)
The Role of the Paralegal in Drafting Employment Agreements	511	(2)
Resources	513	(3)
Computers and Corporate Law	516	(1)
Introduction	517	(1)
Computers in the Law Firm	517	(4)
Time and Billing	518	(1)
File Management	519	(1)
Case Management	520	(1)
Law Firms on the Internet	520	(1)
Computer Use by Paralegals Working in the Corporate Area	521	(5)
Word Processing	522	(1)
Legal Research	523	(1)
Document Retrieval	524	(1)
Calendar Control and Docket Systems	524	(1)
Software for the Corporate Legal Department	524	(1)
Interfacing with State Agencies	524	(2)
The Future of Law Office Automation	526
Appendices
Appendix A Secretary of State Directory	1	(2)
Appendix B Uniform Partnership Act	3	(10)
Appendix C Uniform Partnership Act (1994)	13	(16)
Appendix D Uniform Limited Partnership Act (1976) with 1985 Amendments	29	(18)
Appendix E Uniform Limited Liability Company Act	47	(23)
Appendix F Excerpts from the Model Business Corporation Act, As Revised Through 1994	70	(41)
Appendix G Foreign Corporation Table	111	(2)
Appendix H Forms	113
Glossary	1	(1)
Index	1