Operating Agreement: What It Is, Who Needs One, and What It Costs in 2026
What an LLC operating agreement is, which six states actually require one, the nine parts a working agreement contains, and what it costs to write in 2026.
Mark J. Henderson ·
Compliance
Ongoing requirements after formation: annual reports, operating agreements, and dissolving or closing a business.
3 articles
BOI Report: What It Is and Whether You Still Have to File
Whether you still have to file a BOI report: FinCEN's August 2026 final rule permanently exempts US-formed companies, and what that means if you already filed.
Mark J. Henderson ·
LLC Annual Requirements: What You Owe Every Year
LLC annual requirements explained: the state filing, the state entity tax, the federal return and the registered agent, on four separate clocks most owners never separate.
Mark J. Henderson ·