#LegalBytes: The Official Podcast of Cummings & Cummings Law

Legal, tax, financial, accounting, and estate planning concepts for business owners and their families

#LegalBytes: The Official Podcast of Cummings & Cummings Law is a business podcast hosted by Unknown Host, with 272 episodes on record and a Required Pod Score of 80. PitchCentric scores this show on Booking Probability, Listen Score, and live audience signals refreshed every 24 hours.

Unknown Host hosts #LegalBytes: The Official Podcast of Cummings & Cummings Law, a business show with 272 episodes published.

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  Episode #276

  California business owners: here is how to legally stop paying California taxes [step-by-step]

  Aug 21, 202612 min

  Attorney and CPA Chad D. Cummings examines Deadline’s report that Paramount’s chief executive has told top executives he will begin moving the company out of California on October first if the state attorney general will not negotiate a settlement in the Warner Bros. Discovery case. Tennessee, Texas, and Georgia are under consideration. The Department of Justice, the European Union, and the United Kingdom cleared the merger. Twelve state attorneys general and the Writers Guild sued to stop it. Trial is set for March 2027, and contractual ticking fees are projected to exceed one billion dollars by then. Even opponents of the merger are asking the attorney general to settle, arguing that prolonged uncertainty costs more jobs than the deal itself. The attorney general called the relocation threat blackmail. Site Selection’s 2026 survey of site consultants ranked Nashville, Atlanta, Charlotte, and Dallas as the top cities for headquarters; California received the most votes for worst business climate in America for the second year running. Area Development ranked Georgia first, Texas third, and Tennessee sixth. Learn more about moving your LLC out of California to a new state : https://www.cummings.law/redomestication/move-business-out-of-california

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  Episode #275

  SMB owners: how to save on taxes by redomesticating your company to a new state [step-by-step]

  Aug 20, 202612 min

  Attorney and CPA Chad D. Cummings examines the rise of Y’all Street. Dallas has become the second-largest financial center in the United States by employment, with more than three hundred eighty-six thousand people working in financial activities in the Dallas–Fort Worth–Arlington area. Goldman Sachs is building a five-hundred-million-dollar campus expected to hold more than five thousand employees—the firm’s largest U.S. workforce outside New York. Scotiabank, Fifth Third, Vanguard, Nasdaq, and the New York Stock Exchange have all expanded in the region. The Texas Stock Exchange began its phased rollout in July, with full trading and listings expected in 2027. Texas has no corporate or personal income tax, a large workforce, and strong inbound migration from California and New York. Finance has the least physical reason to move, yet the industry is relocating permanent campuses. The same tax arithmetic that drives large institutions applies to smaller companies, and for a pass-through entity it reaches the owner’s personal return directly. The institutions with the most invested in staying put are leaving anyway. The question is what is actually keeping your company where it is. Learn more about transferring your company to Texas : https://www.cummings.law/onboard/texas.html

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  Episode #274

  Maryland business owners: how to pay less in taxes by transferring your company to a new state

  Aug 19, 202611 min

  Attorney and CPA Chad D. Cummings examines the Maryland Tax Court’s August 14 decisions striking down the state’s Digital Advertising Gross Revenues Tax. In three cases involving Apple, Google, and Peacock TV, the court reversed the comptroller’s denial of refund claims and ordered the state to return the money with interest. Maryland enacted the tax in 2021 as the first of its kind, imposing rates from two and a half to ten percent on gross digital advertising revenue based on a company’s worldwide revenue rather than its activity in the state. Only companies above one hundred million dollars in global revenue were covered. Through July the state had collected about five hundred thirty-five million dollars, which remains unspent. The court held that the tax violates the federal Internet Tax Freedom Act because Maryland taxes digital advertising while taxing nothing comparable in traditional media. A federal appeals court had already struck down part of the same law on First Amendment grounds, and Governor Larry Hogan had vetoed the original bill. The broader lesson is about legislative posture: Maryland identified a growing category of commerce, wrote a statute aimed only at it, overrode a veto, collected half a billion dollars, and defended the tax for five years. California has proposed similar measures; Washington enacted one now under challenge. Florida and Texas impose no personal income tax and have not pursued levies of this kind. Large companies can litigate for years. Most businesses cannot. What they can do is choose a state whose legislature is not looking for them. Learn more about transferring your company out of Maryland : https://www.cummings.law/redomestication/move-business-out-of-maryland

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  Episode #273

  Consultants: how to lower your taxes by moving your company to another state [redomestication]

  Aug 18, 202613 min

  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’s assets are a laptop, a methodology, and a client list; almost nothing about the work depends on the state named on the certificate of formation. Yet many consultants still pay California’s $800 minimum franchise tax, New York’s publication and filing costs, or pass-through taxes in Illinois and New Jersey years after leaving. Because most practices are single-member LLCs or S corporations, profits land directly on the owner’s personal return. Florida and Texas impose no personal income tax. Tax Foundation data shows the average business relocating to a no-income-tax state retains more than $12,500 each year. Both states also offer strong asset-protection statutes and predictable business law—valuable when the product is judgment that can later be second-guessed. Redomestication moves the existing entity so the federal employer identification number, engagement letters, banking, and professional liability coverage continue without interruption. Owners need not live in the destination state; a commercial registered agent satisfies the street-address requirement. Nexus and personal residency remain separate questions for counsel and a tax professional and should be resolved before any filing. Learn more about transferring your consulting company to a new state : https://www.cummings.law/redomestication/

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  Episode #272

  California business owners: how to reduce or even eliminate your California taxes [step-by-step]

  Aug 17, 202611 min

  Attorney and CPA Chad D. Cummings notes the Financial Times report that California billionaires have put nearly forty million dollars into the campaign against Proposition 40, the wealth tax on the November ballot. The measure would impose a one-time five percent tax on the net worth of Californians holding more than one billion dollars in covered assets. The opposition committee Building a Better California received multi-million-dollar checks from technology and venture investors, according to an August 14 filing. These are people writing eight-figure checks for the chance that a tax might not pass. Most business owners do not have that option and do not need it. Changing where a company is domiciled and where the owner resides can alter tax exposure without a ballot campaign or a lobby in Sacramento. Florida and Texas impose no personal income tax and no wealth tax. Neither is debating one. The rules are knowable in advance. California’s recurring ballot fights create uncertainty that never appears on a rate table. The people spending forty million dollars this fall have too much fixed in the state to walk away. Most business owners are not in that position and can decide where their company lives long before anyone counts the ballots. Learn about transferring your company out of California : https://www.cummings.law/redomestication/move-business-out-of-california

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