{"id":4652,"date":"2016-04-04T10:47:37","date_gmt":"2016-04-04T15:47:37","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/smallbusiness\/closing-a-business\/meeting-with-a-lawyer-closing-a-business.html"},"modified":"2024-05-23T00:55:10","modified_gmt":"2024-05-23T05:55:10","slug":"meeting-with-a-lawyer-closing-a-business","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business\/meeting-with-a-lawyer-closing-a-business.html","title":{"rendered":"Meeting With a Lawyer: Closing a Business"},"content":{"rendered":"\n<div class=\"fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30  wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-section-main fl-page-articles fl-section-main fl-section-main-full-width\">\n        <h1 class=\"fl-no-margin-top\">Meeting With a Lawyer: Closing a Business<\/h1>\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/susan-buckner-j-d\/\">Susan Buckner, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/aviana-cooper-esq\/\">Aviana Cooper, Esq.<\/a>\n                | Last updated\n        <time>\n                            May 23, 2024\n                    <\/time>\n    <\/div>\n\n            <div class=\"fl-gutenberg-byline-editorial-note fl-text-sm\">\n            <p>Editorial Note: We earn a commission from affiliate partner links on FindLaw. Commissions do not affect the editorial integrity of our legal content.<\/p>\n\n        <\/div>\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n<p style=\"text-align: right;\">Also available in <a href=\"https://www.findlaw.com/static/f/files\/rsrc\/public\/docs\/be28_9_1.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https://www.findlaw.com/static/f/files\/rsrc\/public\/docs\/be28_9_1.doc\" target=\"_blank\" rel=\"noopener\">MS Word<\/a><\/p>\r\n<p>All&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business\/how-to-close-a-business.html\">business closings<\/a>&nbsp;need help. Partnerships, limited liability companies, and corporations must file articles of dissolution. They must notify the Secretary of State that they are closing down.<\/p>\r\n<p>When it&#8217;s time to close up shop, consider having an attorney help you through the process. Even sole proprietors may want legal advice as they prepare their final documents. Some things a business owner must do during the business closure include:<\/p>\r\n<ul>\r\n<li>Notifying the IRS<\/li>\r\n<li>Paying final income and payroll taxes and canceling your employer identification number (EIN)<\/li>\r\n<li>Paying all business debts<\/li>\r\n<li>Terminating all outstanding contracts with service providers and settling other financial obligations<\/li>\r\n<li>Paying final paychecks according to state laws<\/li>\r\n<li>Disposing of remaining assets and business property<\/li>\r\n<\/ul>\r\n<p>Many of these duties depend on one another. Depending on your business structure, you may need to consult your board of directors or corporate officers during each step. State laws may dictate when to notify employees of an impending business closure. It&#8217;s always best to have a knowledgeable business attorney tell you when and how to make&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business\/necessary-steps-to-dissolve-your-company.html\">each step.<\/a><\/p>\r\n<p>Your attorney will need your cooperation and careful recordkeeping. Any business entity, even a sole proprietorship, should have some documents at hand. The&nbsp;<a href=\"https:\/\/www.sba.gov\/\" target=\"_blank\" rel=\"noopener\">Small Business Administration<\/a>&nbsp;(SBA) helps small business owners who are closing their businesses.<\/p>\r\n<p>At your first meeting with your attorney, you should have the following information:<\/p>\r\n<table width=\"97%\" cellspacing=\"0\" cellpadding=\"7\" border=\"0\" align=\"center\" style=\"font-size: 12.0px; font-family: sans-serif;\">\r\n<tbody><tr><td><p>Business Name _________________________________________________________<\/p>\r\n<p>Business License ___________________________________________________________<\/p>\r\n<p>Other DBAs ________________________________________________________<\/p>\r\n<p>________________________________________________________________________________<\/p>\r\n<p>Business Address_________________________________________________________<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>Business Telephone Number_________________________________________________<\/p>\r\n<p>Business Fax_____________________________________________________________<\/p>\r\n<p>Business E-Mail Address___________________________________________________<\/p>\r\n<p>Person to be Contacted_____________________________________________________<\/p>\r\n<p>Telephone Number of Contact Person_________________________________________<\/p>\r\n<p>Business Email of Contact Person_____________________________________________<\/p>\r\n<p>Employer Identification Number_____________________________________________<\/p>\r\n<p>Date of Incorporation (or the date that the state gave you permission to conduct business)<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>When and where you filed your articles of incorporation, registered your partnership, limited liability articles of organization, etc.<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>When and where you filed each certificate of trade name, fictitious name, and assumed name<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>When and where you obtained a sales tax permit<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>When and where you obtained any licenses to conduct your business<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>When and where you filed your last tax return<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>Full names and addresses of all corporate officers, general partners, members, or any person who is likely to appear on documents filed with the state or taxing authorities.<\/p>\r\n<p><u>Attach list<\/u><\/p>\r\n<p>If you have already voted to dissolve:<\/p>\r\n<p>The date dissolution was approved_________________________________________<\/p>\r\n<p>The number of votes cast on the proposal to dissolve__________________________<\/p>\r\n<p>The total numbers of votes cast for and against_______________________________<\/p>\r\n<p>List any dissolution preparations that have already been made, e.g., tax forms filed, plans for liquidation<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>________________________________________________________________________<\/p>\r\n<p>If the law firm will be notifying creditors of your dissolution, list the names and addresses of your creditors<\/p>\r\n<p><u>Attach list<\/u><\/p>\r\n<p>If the law firm will be collecting your assets, list all business assets<\/p>\r\n<p><u>Attach list<\/u><\/p>\r\n<p>The name of your commercial insurance carrier_________________________________<\/p>\r\n<p>Commercial insurance carrier agent&#8217;s telephone number___________________________<\/p>\r\n<p>The name and telephone number of the accountant who will be handling the liquidation or tax issues<\/p>\r\n<p>___________________________________________________<\/p>\r\n<p>Other business documents you should provide:<\/p>\r\n<p>Business bank accounts<\/p>\r\n<p>Business credit cards<\/p>\r\n<p>Lease agreements<\/p>\r\n<p>Operating agreements, bylaws, annual reports (for corporations)<\/p>\r\n<\/td>\r\n<td>&nbsp;<\/td>\r\n<\/tr><\/tbody><\/table>\r\n<h2>Liquidation vs. Dissolution<\/h2>\r\n<p>If your business is undergoing a liquidation or reorganization, you should already have an attorney. In a liquidation, a liquidator is appointed to sell all business assets and pay off any outstanding debts. Your attorney will work with the liquidator and your lenders and creditors to attempt to keep your business from being dissolved. The store may be closed at the end of a liquidation, but the business can still operate.<\/p>\r\n<h2>Find the Right Attorney To Help You Close Your Business<\/h2>\r\n<p>Closing your business is not as simple as flipping the switch and walking away. You need to ensure you&#8217;ve done it efficiently and legally. Even an honest mistake can result in liability long after the business has closed down. Find a&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/business-commercial-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">business and commercial law attorney<\/a>&nbsp;licensed in your state today.<\/p>\r\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" 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