Tips for potty training adult dogs

Potty training a dog is the process of teaching your dog to relieve himself wherever you want. If you don’t want to be busy picking up piles and removing dog urine stains from the carpet, you need to potty train him. You need to give your dog freedom outside or in your apartment where he can relieve himself naturally and you don’t have to worry about the mess.

In this article, we will discuss different aspects of potty training adult dogs.

Dog potty training with crate

The most effective method of potty training dogs involves the use of a crate. The dog is an intelligent and clean animal. They prefer to keep the place where they sleep clean.

After the first 2 weeks of training, your dog will learn what is expected of him in terms of bathroom habits. Your dog should go to the crate to rest, please use the designated potty spot.

What do you need to know to potty train a puppy in a crate?

1. The size of the cage should not be large enough that the dog can sleep on one side and urinate on the other side.
2. The crate should not be so small that your puppy will be uncomfortable entering it.

How to train a dog to go to the bathroom without a cage

Dog potty training without a crate is difficult. Initially, there will be few instances of accidents and you should be ready to clean up the mess without any physical punishment for your dog.

Important tips on dog training

1. You must be in contact with your dog throughout the day

2. You must recognize the signs that your dog needs to use the bathroom so that you can immediately take the puppy to the place where you want him to go to the bathroom, give him the command and praise his successes. Always use the same command as “go pee” and don’t play with it that time.

Toilet training with papers

If you have a small breed dog, you can use potty training paper. Useful only if you stay in a high-rise apartment and can’t take your dog out to go to the bathroom.

Are you a dog owner facing challenges in potty training your puppy?

Tours Travel

London travel guide

London is everything you would expect from a capital city with a lot of history and more, and the good news now, thanks to the irresponsibility of bankers around the world, is that visiting London is not as expensive as it has been for the last 10 years. years or more. .

The pound hasn’t sunk without a trace though, it still has some value but because London’s economy is so closely linked to banking and financial services the pound was hit hard and that means your dollar , yen or euro will buy. much more.

When people talk about London or for that matter England they usually mention the rain but due to global warming summers in London are hot to hot these days and that makes sightseeing a dream and you have to say that there are so many places of interest, both old and new. look, the Queen and the London Eye are at the top of most people’s lists, but those lists will go on and on.

A great way to take in most of London’s sights is a river trip, because, like most ancient cities, London was built first on one and then both banks of a river, in the case of London, the River Thames.

From a riverboat you can see Westminster Abbey, Big Ben, the Houses of Parliament, the South Bank Arts Complex, The Globe Theatre, a reproduction of a theater from Shakespeare’s time, the Tower of London as you glide effortlessly under famous bridges like London Bridge and Tower Bridge and of course see much more.

As well as the river, London is famous for its wide open green spaces and you can escape the almost constant noise of this city that simply refuses to sleep for a moment in lovely parks like St. James’ Park, which lies behind Downing Street. , where the British Prime Minister has his official residence.

Amazingly, you can stroll along the Mall and still be in St James’ Park, past Duck and even Pelican Ponds to Buckingham Palace, where the Queen of Great Britain has her official residence.

You can even check if she’s home by looking to see if the Royal Standard is flying over the Palace. However, she will be lucky to see her ‘at home’ because the Queen prefers Windsor Palace, which is about 20 miles west of London, where it is quieter and less polluted.

London is a tourist’s dream, there is always something around every corner, from the blue plaque on the wall of the apartment where Jimi Hendrix died at the back of Oxford Street to the beautifully restored St Pancras station which now houses the Railway International (Channel Tunnel) Rail service, but for so many years an abandoned building in ruins.

At night even more of London comes to life and as well as being able to enjoy great free live music in the cafes and bars there is the exciting sight of the river scenery alive with laser lights and often fireworks.

London is not to be missed and that’s why it’s one of the world’s most popular tourist destinations, so it’s probably no surprise that there are enough hotel beds in London to sleep the population of dozens of major cities around the world.

The surprise would be that most of these hotel beds are booked well in advance, so careful planning is required to get a great hotel at the right price.

A good way to do this would be to use a website where you can compare prices and availability, although there are dozens of these, here is an honest recommendation booking point.

Arts Entertainments

How To Get Over Your Ex After A Painful Breakup – Get Over It

When a relationship breaks down, everything else seems to fall apart. Your whole life stops at a point and it seems that nothing is positive. But give yourself a break! Breaking up a relationship is not a big deal. The most important thing is how to forget your ex boyfriend or girlfriend or your ex wife or ex husband to move on for a better life.

Remember that it is never too late!

Once you’ve decided to move on, try to be as distant from your ex as possible. Never forget the problems that made you think about breaking the relationship and moving away from that person to seek a better part of the world that you deserve.

Forgetting is also a difficult task when you do it deliberately. It’s hard to get over your ex, especially when you have a lot of mutual friends.

However, you need to remove it from all your social networks to give yourself a break. The moment you log into your GTalk, Facebook and WhatsApp and see your ex flashing on your screen, it will definitely annoy you more. So remove your ex from contact and from your heart!

Avoid mutual friends

Avoid asking your mutual friends about their whereabouts or if your ex has any new friends in life. The more you ignore, the easier it will be to move on. Try to remember the good old days when you didn’t have your ex in your life. Start again!

Try to hang out with more with friends.

True friends are always there for you. So go out with them. Spend quality time with your parents, siblings, or anyone else who has been deprived of your attention when you were very busy in your relationship.

This will not only calm your soul, but also help you understand your own worth.

Try new hobbies and interests.

Take a hobby class. Take a short trip. Skip the hobbies you had with your ex and try something new that you’ve always secretly wanted.

This will tell you how many good things you have deprived yourself of when you were in that relationship. Music, tours, movies, and all kinds of entertainment help relax the mind and body and can rejuvenate it.

Change everything around you. From the things that were put into your life because they were your ex’s favorites, change to what you like.

Change the color of your cushions, curtains, sheets, windows, walls, everything. This will bring a tremendous new energy within you. You will also see the impact of positive feelings in your new life.

change your place

If you can change your city, town, or even neighborhood, that can go a long way toward making you feel more comfortable living without your ex. This will also help you avoid meeting people who have been seeing you together. To remove someone from your life, remove yourself from their life, circle and atmosphere and give yourself a new life!

Don’t jump into a new relationship right after a breakup.

However, it’s never a bad idea to talk more with friends. Try to get together with friends of your gender from time to time. At some point, a little fun with your friends will make you feel better. Venting all your pain also works better. Focus on friendship because it is worth millions of relationships.

Do some social service

If your heart cries and you bring smiles to the faces of others, this gives more happiness. You may feel that you are doing a social service to forget your own sorrows but in the meantime you are doing something good for all humanity. This will help you easily forget your ex and move on with your life.


Things to do and places to stay when traveling to Ecuador

Visitors traveling to Ecuador have a number of amazing things to do. From outdoor activities to staying in a luxury hotel, traveling to Ecuador means that visitors will never be bored while in the country. If you’re considering booking a trip to this South American country, learn more about what to expect when you land at the airport.

Travel to Ecuador to swim with incredible marine life

The underwater worlds of Galapagos will probably surprise and inspire you. You will see marine life such as sea lions, sea turtles, rays, groupers, sharks and even penguins. If you have never dived before, don’t worry. The country has several professional diving schools and tour guides who will teach beginners how to handle scuba equipment to ensure they get the most out of their time underwater. If sightseeing on the sea is more your thing, consider taking a cruise to look for whales, sharks, sea lions and other marine life.

Enjoy a luxury getaway in a beautiful hotel

Ecuador travel enthusiasts have a number of luxury hotels to choose from. These hotels are usually located on the coast or in larger cities like Quito. If you plan to stay in Quito, consider a stay at Hacienda Rumiloma or the Boutique Hotel Plaza Grande. At the Boutique Hotel Plaza Grande in Quito, guests can expect to see the country’s president or stay in the presidential suite. The hotel is located in the old Hotel Majestic and there are only 15 suites, so personalized service is guaranteed. Another Quito hotel, the Hacienda Rumiloma, is family owned and operated by the Oswaldo family. The family is known in Quito for its commitment to sustainable tourism, which is why they employ locals to take care of everything from soap making to hotel services.

Experience the great outdoors on horseback

Outdoor opportunities are everywhere for Ecuador travel enthusiasts. The country offers a sport for almost everyone, such as cycling, horseback riding, trekking and rafting. Horseback riding tours, for example, can last a day, a week, or longer, giving riders a chance to really explore the country. Whether you’re an experienced rider or your first time riding, riding tour guides will be able to help you choose a horse with the right temperament for you. You will be able to experience ancient volcanoes, beautiful landscapes and the opportunity to visit the ‘Middle of the World’, the line that divides the northern and southern hemispheres.

The opportunity to travel to Ecuador can be a once in a lifetime opportunity. Whether you are interested in staying in luxury accommodations, taking an amazing scuba driving trip around the Galapagos Islands to see sea turtles or even whales, or a horseback riding trip to mountains and ancient volcanoes, Ecuador travel enthusiasts You can experience it all in this various countries.

The LAN airline takes you to Ecuador with daily flights.


14 Day Brazilian Diet – How To Lose 10 Pounds Fast

If you still don’t know how to lose 10 pounds fast I would recommend what worked best for me. The very popular Brazilian diet, or some people call it the 14-day diet, allows you to lose 10 pounds in 14 days. There are many different opinions on this diet, but I know that what worked best for me will work for other people.

This is definitely not a healthy type of diet and is not recommended without consulting your doctor or certified nutritionist.

Brazilian diet:

Day 1:

1 egg, a cup of coffee without sweeteners and 1 apple. Use this menu for breakfast, lunch and dinner.

Day 2:

Repeat menu of day 1

Day 3:

Breakfast – 2 eggs
Lunch: 100 g of low-fat beef boiled with spinach.
Dinner – 1 apple

Day 4:

Breakfast – 1 egg
Lunch – 100 g of boiled low-fat fish
Dinner: 2 eggs, a cup of coffee without sweeteners.

Day 5:

Breakfast – 1 egg, a cup of coffee without sweeteners
Lunch – 2 eggs and 1 large tomato
Dinner – 100 g of low-fat boiled fish with vegetables

Day 6:

Breakfast – 1 egg, a cup of coffee without sweeteners
Lunch: 100 g of boiled low-fat beef and a cucumber
Dinner – 100 g of boiled chicken breast without skin and a cup of coffee with 1 teaspoon of honey

Day 7:

Breakfast – a cup of coffee with 1 teaspoon of honey, 1 egg
Lunch – 100 g boiled skinless chicken with vegetables
Dinner – 100 g of boiled skinless chicken with vegetables, an apple and a cup of coffee without sweeteners

Repeat the first week for the second week.

Don’t forget to drink a large glass of still water before each meal and try to consume more water throughout the day, but don’t drink until an hour after your meal.

Home Kitchen

Top tips for choosing a kitchen faucet

When designing your kitchen, you may be thinking about cabinet, flooring, and appliance styles when creating the look. What many do not know is that the kitchen sink can play an important role in its design. While it’s only used for washing dishes, rinsing food, and washing hands, the kitchen sink comes in many varieties.

There are many common vintage styles that people go with, but over the years kitchen faucet designs have expanded in appearance and function. Whether you’re renovating, your old faucet is leaking, or you’re ready for an upgrade, here are the items to consider when choosing your kitchen faucet.

Your current faucet and sink

Take a look at your sink to decide if you want to keep it when you buy a new kitchen faucet. If you are going to keep the sink, then you will be able to use the holes in the sink deck that are already in place. From there, you can decide whether you want to add a spray hose or a sink dispenser.

You may decide to purchase a new sink, especially if you are upgrading from a deck-mounted faucet to a wall-mounted faucet. The new faucets will come in four-hole varieties. You can always buy a faucet that includes a cover plate at the base to cover up old sink holes.

If you choose a deck-mounted faucet, one that mounts directly to the counter and not the sink, you’ll get a seamless look but take up counter space. If you choose a wall-mounted faucet, make sure the distance the water projects matches your sink. It can make cleaning the countertop easier, but in colder climates you will need to insulate it against freezing.

For those who keep their sink, be sure to choose a design that matches the style of the sink. If you have a stainless steel sink, adding an old-style brass faucet might not look right.

where to start

When you begin your search, you will have to make decisions between the type of dispenser, the height and the number of handles. Many people choose the drop down spray attachment for the spout type, but you can always get a side mount spray hose. The height can vary from 10 to 18 inches, so choosing the correct height will be based on the size of your sink. Finally, you can always get hot and cold handles, but most pull down faucets only have one handle.

From there, you can make decisions about the high technology you want to use. Consider whether you want or need to spend more on any of the following:

hands-free operation

Built-in water filters

touch sensitive controls

spray volume control

water pause buttons

His beak style is something to consider. “Gooseneck” or high-arch faucets are all the rage because they allow more room to clean large pots and pans. If you have a large sink, you may want something with a wider spout.

Materials and Finishes

Everyone will find that they have their own style to put into their decision. Chrome plated brass is a popular finish that many choose. Solid brass faucets with ceramic disc valves used to control the flow of water will offer longevity. Many choose stainless steel hoses as they don’t kink as much as other styles.

Again, make sure your kitchen design matches the style of the faucet. A modern kitchen may not look good with a rustic kitchen faucet in a farmhouse theme. Taps can also vary in angles, curves, and details.

When choosing your materials and finishes, whether they are nickel, chrome, bronze, black, stainless steel, etc., make sure you buy accessories such as soap dispensers from the same collection as the finishes of many manufacturers may vary slightly.

Price and Quality

For a more durable faucet, choose stainless steel, solid brass or a ceramic disc valve faucet. It is more expensive than plastic parts. A heavier tap will indicate better quality. Solid brass bodies will last longer. Faucets with plastic parts don’t last and are cheaper. Eventually you may need to replace it, which is an additional cost to you.

There are many factors to consider when choosing the look and functionality of your kitchen faucet. Be sure to consider your needs and what will work best for your kitchen before making your purchase.


Jambalaya Toaster Oven

This jambalaya was adapted from a recipe found on the Internet. The original recipe calls for a dutch oven; Since I don’t have a dutch oven or conventional oven, I’ve made adjustments to the equipment I do have. I used a toaster oven and a 9″ diameter round glass pan. Start by sautéing the meats and vegetables in a pot on the stove; you can use a skillet or anything with enough surface space to brown the meats. After cooking On the stovetop, all the ingredients are transferred to a saucepan before going to the toaster oven.

The original recipe included ham and shrimp; I only used chicken and sausage to make it all fit together. The first time I made this jambalaya, I used a whole cup of rice and a whole cup of chicken broth. I have since cut back on these two ingredients, and it still makes a lot of rice.

If you don’t have Cajun seasoning on hand, you can substitute cayenne pepper or make your own seasoning mix using the instructions below. The following recipe makes about 3 teaspoons of cajun seasoning. You can reduce the spices according to your preferences.

cajun seasoning

Mix the following ingredients and use them in jambalaya or other dishes.

  • 1 teaspoon salt
  • 1/2 teaspoon cayenne pepper
  • 1/4 teaspoon black pepper
  • 1/4 teaspoon chili powder
  • 1/4 teaspoon garlic powder
  • 1/4 teaspoon onion powder
  • pinch of thyme
  • pinch of basil


  • 2 tablespoons olive oil
  • 1 chicken thigh, cut into small pieces
  • 1/2 pound kielbasa, sliced
  • half a red onion, thinly sliced
  • 2 celery stalks, diced
  • 1 clove garlic, minced
  • 1 green bell pepper, diced
  • 1 bay leaf
  • 1/2 cup converted or parboiled rice
  • 1/2 cup chicken broth
  • one 14 oz can diced tomatoes
  • 2-3 teaspoons cajun seasoning
  1. Heat a tablespoon of olive oil in a pot or pan. Add the chicken and cook for 4 minutes per side. Set the chicken aside. Add the kielbasa and brown on both sides, 3 minutes. Set aside.
  2. Add the rest of the olive oil. Add the onion, celery, and garlic and cook until tender, about 4 minutes. Add bell pepper, bay leaf, rice, broth, tomatoes, and Cajun seasoning. Replace the meats. Bring to a boil Preheat toaster oven to 350 degrees Fahrenheit.
  3. Transfer the contents of the pot to a saucepan. Cover well with aluminum foil. Bake in the oven for 40 minutes. Remove bay leaf before serving.
Digital Marketing

Ask yourself these questions before writing your resume

The biggest challenge my clients have when writing their resumes is deciding what to add and what to leave out. Asking yourself these questions will help you put together a resume that will fuel your achievements throughout your career.

General questions about the company you currently work for and previous companies

  • What is the company’s main line of business?
  • What is your annual income? Has that income increased during your employment with the company?
  • What markets or customers does the company serve/supplie/support?
  • Is the company local, regional, national or international?

General questions about your current and past position?

  • What is the scope of your responsibility; specifically, the day-to-day business functions for which you are responsible?
  • Do you have any responsibility for managing people, projects, roles, organizations, revenue, benefits, or anything else?
  • Have there been any particular challenges related to your position? How did you solve them?
  • Where did you rise from one position to another? How quickly? Based on something in particular?
  • Do you have a budget or some other type of financial responsibility?
  • What other departments or organizations do you work with as a routine part of your job?

Questions about how to increase the income of the company or department

  • Did company or department revenue increase during your tenure? If so, by what percentage?
  • Would you say the increase was average, above average, or phenomenal?
  • Did it help impact (directly or indirectly) that increase? How?
  • Did the market share increase? How much? Are you directly or indirectly responsible or do you contribute in any way?

Questions about saving the company or department money

  • Did you have access to the expense numbers? How much was it?
  • Did you suggest any way to reduce costs in your team, department, unit, branch or company? What was the results?
  • What were the numbers or percentages before and after the savings?
  • Were the savings significant compared to the total budget? Please provide actual dollar values.
  • Did the savings give you or the company a competitive advantage? If so, how and what was the end result?

Questions about saving company or department time and improving productivity and efficiency

  • Was there a reduction in the workforce while you were there, or did you find yourself managing work previously done by more than one person? What did the company save in time and money as a result of this change?
  • Can you tell the hiring manager about tasks that used to take a lot more time and what you did to streamline the process, function or activity? What was the percentage (%) of improvement and were the savings sustainable over time?
  • What part did you have in reducing the time to complete these tasks?
  • Did you regularly meet all your deadlines?

Questions about your overall performance and qualifications:

  • What are you most proud of?
  • Why did the supervisors congratulate you?
  • What do your performance reviews say?
  • What are you known for?
  • What do you do that others can’t or won’t do?
  • What area would suffer if you were not at work for a week?
  • What did you do that saved the company money or time?
  • How did it contribute to the final result?
  • Were you the first, the best, or the most effective in a particular role or organization?

Your resume must answer the questions above. It should not be a recitation of your daily duties, but rather a marketing tool that shows how you are the ideal candidate. Hiring managers want to see you not only performing, but exceeding their expectations.

Health Fitness

3 body types: ectomorph, endomorph and mesomorph

Ever wonder why some people can eat absolutely anything and never gain weight, while others can get fat just from the smell of chocolates and cookies? Well, the answer to this lies in the body type of each individual.

Ectomorph, Endomorph and Mesomorph are the three body types and these are largely responsible for the way your body stores and burns fat. If you want to know more about your body type, read on.

know your type

Most fitness trainers and bodybuilding centers use the general body type classification to assess individual needs and fitness goals. Your body type is based on your bone structure and body structure. Therefore, each type reacts differently to exercise and nutrition. To get the maximum benefits from your exercise routine and diet, you need to know your body type.

Ectomorph – The Skinny Boys

Do you feel like a thin bag of bones and is your chest as flat as the ground you walk on? If the answer to this is yes, you belong to the Ectomorph Body type.

Ectomorphs are lean, thin and skinny with small bones, joints and thin muscles. They have a fragile, delicate and linear physique. Ectomorphs are not naturally powerful and need to work very hard to build muscle and gain strength. They have a super fast metabolism from which they can eat all day but never gain weight.

Basic ectomorphic features

* Delicate and frail build * Flat chest * Slim physique * Slightly muscular * Thin and skinny * Takes a long time to build muscles * Does not gain weight easily

Ectomorphs should focus on building lean muscle mass (this goes for women too) through weight training and cardio. Because ectomorphs don’t have a lot of strength, they should only do moderate exercises and rest between sets. The best workouts for these body types are treadmill walking, boxing, weightlifting workouts, sit-ups, and cycling.

Ectomorphs should consume between 3,000 and 3,500 calories per day if they want to gain some weight and build muscle. You should eat 5 to 6 times a day and include more carbohydrates and protein-rich foods such as green vegetables, whole-wheat bread, legumes, dairy products, chicken, and red meat in your diet.

The endomorph – short and curvaceous

Unlike ectomorphs, endomorphs find it difficult to lose weight and are often overweight. They are characterized by a round face, large bones, large trunk and thighs. Endomorphs find it difficult to burn calories due to a slower metabolism and generally have a high degree of fat around their midsection.

If this describes you, don’t be disappointed as endomorphic body types have their own advantages; Endomorphs are naturally muscular and get the most benefit from muscle building programs.

Basic characteristics of the endomorph

* Bulky, round body * Can get fat easily, especially around the midsection * Generally short and stocky * Metabolism slow * Builds muscle quickly * Mostly overweight and obese

You must eat small meals frequently to regulate your metabolism. Follow proper nutrition and never starve yourself in an attempt to lose weight. People with this body type should restrict their carbohydrate intake and eat more protein-rich foods. Protein helps maintain lean muscle and keeps you full for longer hours.

Endomorphs benefit from cardio and weight training and can build muscle quickly as a result. The ideal workout routine for endomorphs would include cardio and weight training. Other exercises such as Pilates, Yoga and Aerobics can also be of great help.

If you are an endomorph, we recommend Tom Venuto’s ‘Burn Fat, Feed Muscle’ program and John Alvino’s ‘How to Get Ripped Abs’. These programs will teach you the techniques to burn fat while maintaining lean muscle in the most effective way.

The mesomorph – athletic body

These are the people truly blessed with the best body type: well-defined muscles, big bones, and a perfect physique. If you are a Mesomorph, you will have a well-developed chest, broad shoulders, a slimmer waist, a firmer abdomen, and toned thighs.

What more could one ask for? However, there is a downside: mesomorphs have little flexibility and need to spend more time on flexibility training.

Basic mesomorphic features

* Athletic build * Full of energy and capable of a lot of physical activity * Women have an hourglass figure while men have a rectangular shape * Muscular and toned body * Excellent physique * Gain muscle easily with proper training

Mesomorphs should eat a diet rich in protein and slow-absorbing carbohydrates, such as vegetables, brown rice, shellfish, eggs, legumes, and olive oil. Ideally, your exercise routine should be a combination of circuit training, high-intensity cardio, moderate weight training, core and strength training. Tom Venuto’s ‘Burn Fat, Feed Muscle’ program will help you learn the right way to train for your body type.

While most people can be categorized into the body types listed above, some people may have a build that is a combination of the above types. Whatever the case, it’s important to balance a proper diet and type-specific exercise to keep you healthy, active, and energized.

Legal Law

Inside Secrets About Corporations: Or, Why Should I Incorporate?

“Why should I join? I can do this business as a sole proprietor, right?”

– “Isn’t it complicated and expensive to form a corporation?”

-“I run my business with my spouse, and we have a partnership. Why do we need to have a corporation?”

These have to be the most frequently asked questions that I, and my own financial and legal advisors, get from our clients. The vast majority of people who operate small businesses or home-based businesses are sole proprietors or mom-and-pop store-type partners. However, leading small business authorities estimate that at least 90% of all small business and home business entrepreneurs would benefit from incorporating and using a corporation as an essential component of their overall business structure.

If this is true, why do so many entrepreneurs choose to operate as sole proprietors and general partners anyway? And why would it be better to incorporate?

The answer to the first question is usually (1) ignorance of the tremendous risks of operating in this way or (2) lack of familiarity with corporations and other legal entities and the ease with which they can be established. I should add that if sole proprietorship is dangerous, society is more than twice as bad. This is because the partnership is by default a general partnership, in which each partner is responsible for all actions of the company, including decisions made by the other partner in which she did not participate. That’s terrifying!

To answer the second question, we must first establish what precisely a corporation is. A corporation is an artificial legal entity that is separate from its owners/shareholders in the eyes of the law. The wealthy have learned that there are at least three main advantages that make the corporation a
essential component of its business structure.

1. Asset protection.

The most important benefit of the corporation is the protection it provides to your personal assets.

The corporation is created when you file the appropriate documents, “Articles of Incorporation” in the United States, with the appropriate state legal authorities. A corporation cannot be formed by some private agreement between the parties who choose to form it. It can only be born by the state in which it is created, and has the rights and obligations established by the laws of that state.

Most important here is the notion of the corporate veil: this is the shield that separates the business assets and activities of the private person and the assets of the owner/shareholder. Because the corporation is a separate legal entity, if you are a consultant or translator, for example, or own a small shop, and someone claims that they have been harmed by your business (for example, because of a poor translation or a slip). on your wet floor) and file a lawsuit, only your business assets are at risk. The claimant may not touch her personal residence or her car if it is owned by her and not by her corporation.

There are significant differences between individual states and the degree of protection they provide to the corporate veil. In California, for example, there are several times (too many to be comfortable) where the corporate veil has been lifted, allowing financial predators to seize an entrepreneur’s personal assets. This almost never happens in Nevada, making it the state of choice for entrepreneurs seeking asset protection.

We will devote a separate article to the Nevada corporation in depth in a future edition of this e-newsletter. It is important to note for now that an additional advantage of the Nevada corporation for many is that Nevada has no state income taxes. If you use a Nevada corporation to conduct business in your own home state outside of Nevada (such as California, our own home state), you may still be subject to state income tax. However, due to the superior asset protection provided by the Nevada corporation, it may still be worth establishing a Nevada corporation. A large number of entrepreneurs from other countries, as well as from other states, establish corporations in Nevada for precisely this reason.

2. S Corporation vs. C Corporation: Know Which Is Right For You

The subject of the personal services corporation only comes up with respect to the C corporation. The other type of corporation is an S corporation, which, like the limited liability company and limited partnership, is a pass-through entity. That is, the corporation itself is not subject to tax as an entity; instead, the net income passes to the shareholders (as husband and wife) and is taxable on the shareholders/owners’ individual tax returns.

There are situations where establishing an S corporation would be preferable to using a C corporation. If you have significant income from a job, for example, and anticipate significant losses in the first few years and don’t anticipate your business making more than $150,000, an S corporation It will be your best choice. However, there are limitations on who can be members of an S corporation, and there are limits on employee benefits in an S corporation.

A sophisticated business structure will likely make use of both C and S corporations. On the other hand, due to the nature of corporations, you will never want to use either type of corporation to own real estate. Instead, you’ll want to use a limited liability company or limited partnership. However, if you are a real estate investor, there may still be room for an S or C Corporation in your overall business structure. For example, a corporation could be used to manage its properties in another entity.

Or, and this is a strategy that could be used to conduct various types of business, the corporation could be part of another business entity. For example, if you want to operate a limited partnership, you will need to have a general partner. But the general partner is responsible for all decisions made and all liability resulting from them; In short, the general partner has unlimited liability. Therefore, a smart choice is to use an S or C corporation to be the general partner. In this way, you have a general partner with the limited liability associated with the corporation.

3. Know how to run your corporation properly to keep the corporate veil intact

Regardless of where you establish your corporation, you will need to ensure that you observe the appropriate formalities; otherwise, its corporate veil can be pierced very easily, thus defeating the whole purpose of establishing it. Even if you have an accountant handling your bookkeeping and tax returns, it’s still your responsibility to make sure you’re doing it correctly.

This involves holding regular meetings and keeping minutes in your log book, issuing share certificates and other formalities.

The Personal Services Corporation

A final issue that may come up, particularly for freelance consultants, translators, and other professionals, concerns the “Personal Services Corporation.” There are two separate categories of professionals that may be affected by this issue: Those, such as attorneys, accountants, psychologists, and health professionals, who are required by state law to incorporate as professional corporations. These corporations are automatically classified by the IRS as personal service corporations.

Additionally, the IRS has expanded the definition of “personal service” to include any work, such as translation or consulting, that is performed personally by the owner/shareholder. This is of particular concern if you are trading on your own as an individual or as a couple. If 95% or more of its earnings come from working in that personal service activity, the corporation qualifies as a personal service corporation.

The reason this is concerning is that a personal services corporation incorporated as a C corporation is subject to a flat 35 percent tax rate and a lower cap ($150,000) for the application of retained earnings tax (usually $250,000). However, this is not an insurmountable obstacle to enjoy the benefits of incorporating:

1. First of all, the other advantages of incorporating still make the C corporation preferable to operating using another structure, such as sole proprietorship. It can be especially attractive if an otherwise high-earning couple might be subject to a higher tax bracket.

2. Second, it is possible to structure your activities so that more than 5% of the activity is derived from work that falls outside the scope of personal services provided by the owner/shareholder. For example, a translator or consultant may have an arm of the business involved in network marketing, such as a medical professional may have a health food store or other income-generating activity, for which the corporation no longer qualifies as a corporation. Personal services. .

As you can see, the corporation is an extremely valuable tool, one that has been used extremely effectively by the wealthy. If you are operating as an independent business owner and not using a corporation or the popular limited liability company alternative, chances are you are doing yourself a disservice, limiting your profitability and paying excessive taxes. With the resources available to us today, especially through the Internet, there is no reason the average individual can’t easily start taking advantage of this valuable tool. We currently have 3 entities that we form ourselves that cost us only the cost of the various resources that we purchase plus the State of California required filing fees and postage to set them up. And we have made sure to obtain the proper forms through the sources we list on our Resources page so that we can maintain the legality of these entities.

“Can’t I just wait and start as a sole proprietor or partner and join later?” we are often asked.

Certainly if you don’t mind exposing all of your personal assets to risk, paying higher taxes, and being more likely to be subject to an IRS audit. Some people prefer to do things the hard way, but with the right information and resources, there’s no reason you should.

Even if you decide to let a tax attorney help you with the paperwork, it’s best to do so armed with the knowledge you need to judge whether the recommendations they make are in fact in your best interest.

At the very least, you’ll know enough to immediately head to the nearest exit if any “experts” you consult tell you that you “don’t need” to set up a legal entity to run your business.

Copyright 2006 Azur Pacific Associates