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The Law Office of Stephen Nault

Practice Area

Corporation Formation Attorney in Tennessee

Most new businesses should be LLCs. A few should not. I form Tennessee corporations for the founders who actually need one — for outside investment, for a stock-grant compensation plan, or because the tax election calls for it — and set up the governance investors will expect to see.

This page covers a focused service. For the broader editorial practice area, see Owner Disputes in Tennessee.

The case for a corporation over an LLC

A corporation justifies its extra formality in specific situations: investors who expect equity classes and a familiar cap table, a plan to grant stock to employees, or a federal tax posture that points to C-Corp. If none of those apply, an LLC is usually simpler and cheaper. When one does apply, the corporation is worth doing right from the start rather than converting under pressure later.

Articles, stock, and the governance investors expect

The work is the articles of incorporation, the bylaws, the initial stock issuance, organizational minutes, a shareholder agreement where there is more than one owner, and the registered agent. Tennessee corporations file with the Secretary of State, pay an annual report fee, and are generally subject to franchise-and-excise tax. If the founders intend to elect S-Corp treatment, I coordinate Form 2553 timing and eligibility with the CPA at formation, so the election is not an afterthought.

Whether a corporation or an LLC fits, and what the cap table should look like, depends on your funding plans and your founders. Give me a short picture of the business and the founders, and the right structure usually sorts itself out quickly.

How to start

Send a short summary of the business, the founder and stock structure, and the planned tax election. Fit and pricing generally returned within one business day.

The information on this page is provided for general educational purposes only and is not legal advice. Laws change and facts matter; every situation is nuanced. If you would like the office to evaluate your specific facts, please share the basics below and we will be in touch.

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