#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 #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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  Episode #271

  How to move your business from California to Tennessee [step-by-step]

  Aug 14, 202612 min

  Attorney and CPA Chad D. Cummings examines the July 2026 exchange between Tennessee and Paramount Skydance. On July 2, Deputy Governor Stuart McWhorter invited the studio to move its headquarters to Tennessee, citing fiscal discipline, low taxes, and predictable governance. Days later, California Attorney General Rob Bonta led a twelve-state coalition seeking to block Paramount’s roughly $110 billion acquisition of Warner Bros. Discovery—after the Justice Department had already cleared the deal. Paramount responded by opening exploratory talks with Tennessee, Texas, and Georgia. Roughly 30,000 jobs and an estimated $500 million in annual tax savings are at stake. Bonta called the possibility of departure blackmail. Choosing a domicile is the ordinary right of every business, not coercion. Tennessee competed for the company. Florida and Texas operate on the same premise: no personal income tax and the assumption that a business chooses to be there and can choose otherwise. Learn about moving your company out of California : https://www.cummings.law/redomestication/move-business-out-of-california

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  Episode #270

  The wealth tax is here: how to move your California LLC or corporation to a new state [step-by-step]

  Aug 13, 202613 min

  Attorney and CPA Chad D. Cummings reviews Proposition 40, the California Billionaire Tax Act on the November 3, 2026 ballot. The measure imposes a one-time five percent tax on the net worth of billionaires who resided in California as of January 1, 2026, measured as of December 31, 2026. A Tax Foundation analysis by Jared Walczak concludes the measure is vulnerable to constitutional challenge on so many independent grounds that courts may strike it down entirely. The residency date precedes the election by more than ten months, so a person who left on January 2 still owes tax on worldwide wealth at year-end, including assets accumulated elsewhere. The measure claims apportionment without any reduction based on residency history. A nonresident spouse’s out-of-state wealth can be attributed to the California spouse, trusts funded by a California billionaire are captured even when all parties and assets sit elsewhere, and divorce debts are added back. Appraisers face uncapped penalties of up to four percent of any understatement. If courts invalidate the tax, California still faces the departure of founders, the deterrence of future ones, years of litigation, and zero collections. Florida and Texas have no personal income tax and no wealth tax. Neither attempts to tax people who already left or to reach spouses and assets outside their borders. Learn more about moving your California LLC or corporation to another state : https://www.cummings.law/redomestication/move-business-out-of-california

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  Episode #269

  NYC residents: how to move your company out of New York with no disruption [step-by-step]

  Aug 12, 202612 min

  Attorney and CPA Chad D. Cummings examines New York’s new Pied-à-Terre Tax. Signed by Governor Kathy Hochul on May 28, 2026 and effective July 1, the law imposes an annual surcharge on New York City residential property that is not the owner’s primary residence and has a market value above five million dollars. Occupancy of 183 days or fewer triggers it, and cooperative shares are treated as real property. The state projects five hundred million dollars in revenue. The tax targets former residents who kept a foothold in the city rather than current residents. The Department of Finance released a tax roll covering more than nine hundred thousand properties; a Staten Island court temporarily halted the rollout on August 10 after incorrect primary-residence flags, with roughly seventeen thousand notices already issued. Cooperative valuations rely on opaque share-allocation arithmetic. Florida and Texas impose no personal income tax and no comparable second-home surcharge. Property is fixed and cannot be moved. A company can be. Anyone who has received a notice should consult counsel and assemble residency and occupancy records before responding. Learn about transferring your company out of New York : https://www.cummings.law/redomestication/move-business-out-of-new-york/

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