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#LegalBytes: The Official Podcast of Cummings & Cummings Law
by Cummings & Cummings Law
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Latest episodes
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Transfer a company out of Alabama and keep the EIN [in 7 minutes]
October 26, 2026 · 7 minAttorney and CPA Chad D. Cummings notes that a company leaving Alabama does not have to start over. When the transaction is properly structured as a continuation of the same federal taxpayer, the existing company can generally keep the…
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Getting a company out of California and keeping the EIN... it can be done! [step-by-step]
October 26, 2026 · 15 minAttorney and CPA Chad D. Cummings notes that California’s Proposition 40 is being sold as a one-time tax on billionaires, but the people advocating for it are already talking about something larger. Tax Foundation President Daniel Bunn and…
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Transfer corporation to Texas and keep the EIN [step-by-step]
October 23, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that TSMC is evaluating Texas for a second major U.S. production center. The Phoenix Business Journal reports that one concept would place a Dallas-area campus with as many as six advanced wafer…
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Keep your EIN when you transfer your company out of California [step-by-step]
October 22, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that California’s proposed billionaire tax almost pushed Mark Zuckerberg out of the state, and Meta changed its capital structure partly so he could stay. The Wall Street Journal reports that…
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Transferring a company to Florida without losing the EIN [step-by-step]
October 21, 2026 · 12 minAttorney and CPA Chad D. Cummings notes that South Florida’s technology story is starting to look like a capital-markets story, not only a relocation story. OpenEvidence, the artificial-intelligence company behind a medical chatbot used by…
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How to move your company to Texas and keep the EIN [step-by-step]
October 21, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that Lockheed Martin is putting another $300 million into North Texas. The Maryland-based defense company is expanding its Missiles and Fire Control campus in Grand Prairie to more than 735,000…
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How to move a company to Tennessee and keep the EIN [step-by-step]
October 20, 2026 · 12 minAttorney and CPA Chad D. Cummings notes that Nashville’s luxury housing market is becoming a proxy for where American wealth is moving. Traders Union, citing a Bloomberg analysis of Realtor.com data, reports that homes selling in the…
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How to transfer a Colorado business to another state and keep the EIN [step-by-step]
October 20, 2026 · 12 minAttorney and CPA Chad D. Cummings notes that Colorado voters are deciding whether to keep a 4.4 percent flat income tax or move to a graduated system with a top rate of 8.4 percent. Amendment 87 would eliminate the constitutional…
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How to transfer your LLC or corporation out of California and keep the EIN [step-by-step]
October 19, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that one reason more California businesses have not left is that many owners do not know the existing company can move. California still offers markets, specialized labor, universities, and capital…
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How to transfer your LLC or corporation out of state and keep your EIN [step-by-step]
October 19, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that Washington’s reputation as a no-income-tax state is no longer safe. Beginning in 2028, a new law imposes a 9.9 percent tax on individual and joint income above $1 million, unless voters repeal…
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How to move your subchapter S company to a new state and keep the EIN [step-by-step]
October 12, 2026 · 13 minAttorney and CPA Chad D. Cummings notes that if you own an S corporation and you are moving states, the question is not how to form a new company. It is how to move the one you already have. You want the same operating company, the same…
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If you think redomestication is a "paperwork exercise," here is why you are mistaken.
October 12, 2026 · 18 minAttorney and CPA Chad D. Cummings notes that the Secretary of State forms are not the work in a redomestication. Two states’ entity laws, the Internal Revenue Code, and the company’s existing contracts have to fit together. Conversion…
About the show
Legal, tax, financial, accounting, and estate planning concepts for business owners and their families