Hollywood, California Business Lawyers

Remi T. Salter
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Business Litigation Lawyer

Remi Salter represents businesses in commercial litigation matters. Read More »
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Gerald S. Ohn
PREMIUM

California Business Law Lawyer with 18 years experience

University of Michigan Law SchoolCalifornia
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Louise Ann Fernandez
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Labor & Employment Law

Louise Ann Fernandez advises employers in all aspects of labor and employment relations, and represents them in litigation. Her practice includes advocacy for high level executives and celebrities. Read More »
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Jeffrey T. Myers
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Hospitality Lawyer

Jeff Myers' represents developers and capital providers in the development, financing, acquisition, and operation of hotels, resorts and other hospitality properties both nationwide and internationally. Read More »
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Joshua Biletsky
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Business Law Lawyer
7080 Hollywood Blvd.
Suite 1100
Los Angeles, CA 90028
Free ConsultationBusiness, Entertainment & Sports and IP
Southwestern Law School
I am an attorney who provides legal services to emerging and established artists. I also cater to the legal needs of entrepreneurs and to businesses which are just starting up or have already been established. In representing these clients, I strive to protect the intellectual property of businesses and creative and technical artists across a wide spectrum of media.
Isai Cortez
Claimed Lawyer Profile
Los Angeles, CA Business Law Attorney with 8 years experience
(855) 829-6055 7083 Hollywood Blvd 5th Floor
Los Angeles, CA 90028
Free ConsultationBusiness and Tax
Isai, a Los Angeles native, is the lead attorney for Bismark Tax, Inc. Isai's practice area is concentrated in the area of tax resolution. Isai earned his B.S. degree in Business Administration from the California State University - Northridge; a Juris Doctor from the Pennsylvania State University - The Dickinson School of Law; and a Masters of Law Degree (L.L.M) from the University of California Los Angeles School of Law. During law school Isai worked for the Pennsylvania Department of Revenue - Office of Chief Counsel and that is where he found his love for the tax code. Isai knew that...
Tina Diane Varjian
Claimed Lawyer Profile
Los Angeles, CA Business Law Attorney with 21 years experience
(213) 250-1800 1924 N New Hampshire Ave
Los Angeles, CA 90027
Business
Pepperdine Univ School of Law
Los Angeles, CA Business Law Lawyer with 15 years experience
(415) 856-7065 1920 Hillhurst Ave # 1111
Los Angeles, CA 90027
Business
University of California Berkeley Boalt Hall Law School
Los Angeles, CA Business Law Attorney with 47 years experience
(323) 401-0631 2315 E Live Oak Dr
Los Angeles, CA 90068
Business and IP
University of Southern California Law School
Los Angeles, CA Business Law Attorney with 15 years experience
(323) 860-5356 6255 Sunset Blvd Fl 21
Los Angeles, CA 90028
Business, Personal Injury and Products Liability
Los Angeles, CA Business Law Lawyer with 14 years experience
(310) 279-8664 6927 Paseo Del Serra
Los Angeles, CA 90068
Business
UNIVERSITY OF SOUTHERN CALIFORNIA LAW CENTER
Los Angeles, CA Business Law Lawyer with 13 years experience
(310) 752-8429 1575 N. Gower Street
6th Floor
Los Angeles, CA 90028
Business
School of Law
Los Angeles, CA Business Law Attorney with 13 years experience
(213) 680-6785 5808 W Sunset Blvd
Los Angeles, CA 90028
Business
Loyola Law School
Los Angeles, CA Business Law Lawyer with 35 years experience
(213) 488-7244 2662 Bronholly Dr
Los Angeles, CA 90068
Business, Bankruptcy, Energy and Securities
George Washington University Law School
Simon Leefatt
PREMIUM

California Business Law Attorney

Simon’s practice focuses on mergers and asset acquisitions, commercial financings, restructurings, and governance issues of public and private companies. He has experience with transactions in various industries,... Read More »
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Jonathan S. Forster
PREMIUM

Dedicated & Experienced Business Law Attorney! Attentive & Skilled Counsel!

I am an experienced California business law attorney. I am dedicated to providing exceptional advocacy and pursuing the best possible outcomes for my clients! Visit my website for information, call for a consultation. Read More »
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Los Angeles, CA Business Law Attorney with 24 years experience
(310) 286-7667 1645 Vine St
Penthouse 1002
Los Angeles, CA 90028
Business
Whittier Coll School of Law
Los Angeles, CA Business Law Attorney
(213) 620-7739 2872 Belden Dr
Los Angeles, CA 90068
Business
Los Angeles, CA Business Law Lawyer with 47 years experience
(213) 327-6229 2430 N Vermont Ave
Los Angeles, CA 90027
Business, IP and Legal Malpractice
Stanford University Law School
West Hollywood, CA Business Law Attorney with 13 years experience
(213) 634-0370 925 N La Brea Ave
West Hollywood, CA 90038
Business
University of California Berkeley School of Law
Los Angeles, CA Business Law Lawyer with 20 years experience
(323) 956-8812 Redstone 121
5555 Melrose Ave
Los Angeles, CA 90038
Business, Communications and Entertainment & Sports
Georgetown University Law Center
Los Angeles, CA Business Law Attorney with 25 years experience
(323) 447-8086 6328 Ivarene Ave
Los Angeles, CA 90068
Business, Appeals and IP
University of California, Berkeley School of Law (Boalt Hall)
Los Angeles, CA Business Law Lawyer with 29 years experience
(323) 464-1144 1546 Argyle Ave
Los Angeles, CA 90028
Business and Real Estate
USC Law School
Los Angeles, CA Business Law Lawyer with 14 years experience
(213) 689-0404 5555 Melrose Ave
Los Angeles, CA 90038
Business, Employment, Immigration and International
Hastings College of the Law
Los Angeles, CA Business Law Lawyer with 36 years experience
(213) 485-1234 3695 Shannon Rd
Los Angeles, CA 90027
Business, Real Estate and Securities
Los Angeles, CA Business Law Attorney with 17 years experience
(323) 956-5708 5555 Melrose Avenue
Los Angeles, CA 90038
Business and Employment
Boston University School of Law
Megan Ferkel Earhart
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Estate Planning Lawyer

Megan Ferkel Earhart's practice includes estate planning, trust administration and related income, gift and estate tax matters. Read More »
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Brennan C. Swain
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – IP and Patent Lawyer

Brennan Swain represents businesses in patent and trademark law, including prosecution, litigation and counseling. He is experienced in Patent Trial and Appeal Board post grant proceedings. Read More »
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David S. Shevitz
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Business Law Lawyer with 8 years experience
(213) 863-0183 3435 Wilshire Blvd
Ste 2920
Los Angeles, CA 90010
Free ConsultationBusiness, Bankruptcy, Collections and Foreclosure Defense
Loyola Law School, Los Angeles
Mr. Shevitz is an experienced bankruptcy attorney. He is certified as a Bankruptcy Specialist by the State Bar of California, Board of Legal Specialization. His practice focuses on business reorganizations, individual debtor representation, and creditor representation in bankruptcy proceedings and related business litigation matters. Between 2011 and 2015, David was an attorney at a boutique bankruptcy firm where he represented individuals and businesses in Chapters 7, 11 and 13 as well related business litigation matters. During law school, David served as a legal intern for the Honorable Sheri Bluebond, US Bankruptcy Court for the Central District...
Doron Eghbali
Claimed Lawyer ProfileBlawgsearchSocial Media
Beverly Hills, CA Business Law Lawyer
(855) 598-3258 Law Advocate Group, LLP
9701 Wilshire Blvd. Suite 1000
Beverly Hills, CA 90212
Free ConsultationBusiness, Entertainment & Sports and Real Estate
California Western School of Law
Doron has worked for top law firms helping them to negotiate and draft contracts for start-up companies from the early stages of business formation to corporate maintenance, taxation and securities. He has represented entrepreneurs in different industries with different needs and potential. Doron has been a legal analyst on BBC. Furthermore, Doron has interned for Judge Cynthia Dianne Steel in Las Vegas and Senator Ron Wyden in Washington DC. Doron currently is the President of Beverly Hills Bar Association, Barristers. Doron is also on the Beverly Hills Bar Association Senior Board of Governors, Co-Chaired the Real Estate section of...
Vanja Habekovic
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Business Law Attorney with 15 years experience
(310) 281-6377 9401 Wilshire Blvd
9th Floor
Beverly Hills, CA 90212
Business, Estate Planning and Tax
Stanford University
My practice encompasses a wide variety of tax matters for businesses and individuals including partnership, corporate and individual taxation issues, international tax planning, entity formation, and mergers and acquisitions. I have represented clients in the real estate, entertainment, and healthcare industries. I structure transactions to optimize tax results, including tax-deferred Section 1031 real property exchanges. I draft and negotiate partnership and limited liability company operating agreements, and other contracts relating to the formation, sale, merger, acquisition, and liquidation of companies. I also handle executive compensation matters, including non-qualified deferred compensation plan and stock...
Michael Cohen
Claimed Lawyer ProfileBlawgsearchSocial Media
Beverly Hills, CA Business Law Lawyer with 16 years experience
(310) 288-4500 9025 Wilshire Blvd., Suite 301
Beverly Hills, CA 90211
Business, IP, Patents and Trademarks
Southwestern Law School
Mr. Cohen is the founder and principal of the Cohen IP Law Group, P.C. Mr. Cohen's practice involves intellectual property, business and entertainment law. He is registered to practice before the United States Patent and Trademark Office as a patent attorney and is experienced in all phases of IP litigation relating to patent infringement validity and enforceability, trademark infringement, trade secret misappropriation, unfair competition, and interference with contractual relations. Mr. Cohen also specializes in matters involving UDRP proceedings, cybersquatting, and other domain name issues, and has successfully obtained preliminary injunctions against cybersquatters. Mr. Cohen is...
Sa'id Vakili
Claimed Lawyer ProfileSocial Media
(800) 260-7105 3701 Wilshire Blvd., Suite 1135
Los Angeles, CA 90010-2822
Los Angeles, CA Business Law Attorney with 25 years experience
Business, Appeals, IP and Securities
Touro College Jacob D. Fuchsberg Law Center
For nearly 25 years, Sa'id Vakili has represented businesses and individuals in litigation matters involving complex business and contract disputes, business torts, direct and derivative shareholder disputes, intellectual property disputes, and all forms of employment claims. He has also handled a variety of serious injury tort claims including those arising under maritime and aviation law. Mr. Vakili is admitted in California, New York, New Jersey and Washington, D.C. and has handled cases in various other jurisdictions such as Florida, Nevada, Ohio, South Dakota, and Virginia through associations with local law firms in those locations. Mr. Vakili has also served...
Steven Gebelin
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Business Law Lawyer with 10 years experience
(310) 270-6000 8383 Wilshire Blvd
#520
Beverly Hills, CA 90211
Business, Communications, IP and Trademarks
New York Law School
I am an intellectual property and internet law trial attorney. I graduated from New York University Law School where I attended on an academic scholarship. I began my career handling intellectual property litigation at Quinn Emanuel Urquhart & Sullivan in Los Angeles. At Quinn, my engineering background led me to a spot on teams litigating on behalf of Silicon Valley titans like Google and LinkedIn, among other technology companies. After Quinn, I joined an internet law practice group at a prominent Los Angeles litigation boutique before establishing Syverson, Lesowitz & Gebelin as a name partner.

I routinely handle cases related to...
Torin Dorros
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Business Law Attorney with 22 years experience
(310) 935-0621 8730 Wilshire Boulevard
Suite 350
Beverly Hills, CA 90211
Free ConsultationBusiness, Entertainment & Sports, Health Care and IP
Fordham University School of Law and University of Houston - Main Campus
After spending years at well-known firms in both New York and California, Mr. Dorros decided it was time for something different. He founded Dorros Law with the goal of providing the more personalized services. A substantial portion of Mr. Dorros’ practice focuses on the protection of individuals’ privacy rights with a particular emphasis on protected health information, HIPAA law and medical record privacy issues. Mr. Dorros has successfully represented clients both on an individual and class action basis in State and Federal Court nationwide in significant and groundbreaking cases related to protected health information and medical record privacy and confidentiality...
Michael Avanesian
Claimed Lawyer ProfileSocial Media
glendale, CA Business Law Attorney with 7 years experience
(888) 529-3111 801 N. Brand Blvd Suite #1130
glendale, CA 91203
Free ConsultationBusiness, Bankruptcy, Foreclosure Defense and Legal Malpractice
Southwestern Law School
If you are in the market for a trustworthy, aggressive and competent attorney, you have found him.
Rabeh M. A.  Soofi
Claimed Lawyer ProfileQ&ASocial Media
Los Angeles, CA Business Law Attorney with 15 years experience
(213) 403-0130 5670 Wilshire Boulevard
18th Floor
Los Angeles, CA 90036
Free ConsultationBusiness, Entertainment & Sports, IP and Personal Injury
University of Notre Dame
Rabeh M. A. Soofi is the managing attorney and founder of the firm. Having spent most of her legal career at a large national lawfirm of 300+ lawyers involved in million and billion dollar disputes, Rabeh’s focus is on making world-class legal skills available to individuals in the Los Angeles metropolitan area, to offer exceptional legal services in a client-focused, cost-effective, and strategic manner. Rabeh is hired most often for her unique practice philosophy and is known among the legal community as an aggressive attorney with a no-nonsense and solutions-oriented approach to legal engagements. Rabeh’s legal work combines...
Ori S. Blumenfeld
Claimed Lawyer ProfileSocial Media
(310) 281-6344 9401Wilshire Blvd.
9th Fl.
Beverly Hills, CA 90212
Free ConsultationBeverly Hills, CA Business Law Attorney with 10 years experience
Business, Bankruptcy, Entertainment & Sports and IP
The University of West Los Angeles School of Law
Ori focuses his practice in all areas of Bankruptcy and Insolvency, as well as State and Federal Receiverships.

Ori represents both secured creditors and debtors in bankruptcy related matters involving reorganization, distressed assets, asset sales, and related litigation matters.

Prior to joining ECJ, Ori worked at a boutique law firm in Beverly Hills as the Managing Associate Attorney, primarily handling complex chapter 11 reorganization matters. In November of 2013, he confirmed the largest individual chapter 11 reorganization plan in the U.S. Bankruptcy Court for the Central District of California, Santa Ana Division.

Ori has been selected to the Super Lawyers – Southern California...
Desiree J. Ho
PREMIUM

California Business Law Attorney

UCLA School of LawCalifornia
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Patricia DeSantis Belton
PREMIUM

Jeffer Mangels Butler & Mitchell LLP - Management Labor & Employment Lawyer

Patricia DeSantis Belton represents management in labor and employment matters, including wage and hour violations, discrimination, harassment, wrongful termination, and relations between management and unions. Read More »
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Bo Lee
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Business Law Lawyer with 15 years experience
(213) 252-1661 3580 Wilshire Boulevard
9th Floor
Los Angeles, CA 90010
Business, Administrative, Criminal and Personal Injury
Loyola Law School, Los Angeles and William Howard Taft University
We provide Top-Rated Award-Winning lawyer representation in the areas of Business Development of (Restaurants, Food and Beverage, Entertainment, Fashion, Gaming), Alcohol Beverage Licensing (ABC), Conditional Use Permit (CUP) and Land Use, Commercial Leases, Personal Injury, and DUI/Criminal Defense. Attorney Bo Lee is also a certified mediator in the state of California and Korean speaking.
Alana Sabina Yakovlev
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Business Law Attorney with 11 years experience
(212) 365-8009 611 S. Catalina Street Suite 222
Los Angeles, CA 90005
Free ConsultationBusiness, Civil Rights, Criminal and DUI
New York Law School
Alana Yakovlev is a stellar trial lawyer with a heavy emphasis on criminal defense and civil rights. Rated one of the top trial attorneys in the country, Ms. Yakovlev's advocacy leads to immediate and effective results for her clients.
Sagar Parikh
Claimed Lawyer ProfileQ&ASocial Media
Beverly Hills, CA Business Law Attorney with 7 years experience
(310) 887-1338 433 N. Camden Drive, 6th Floor
Beverly Hills, CA 90210
Free ConsultationBusiness, Employment, Landlord Tenant and Real Estate
Loyola Law School, Los Angeles
Beverly Hills Law Corp., PC was founded on a simple idea: provide a select group of clients with the highest caliber legal representation possible. We are a boutique law firm, located in Beverly Hills, California, catering to the transactional and litigation needs of entrepreneurs, new and growing businesses, and select individuals. Our firm is committed to providing both exceptional legal service as well as exceptional client service. Our efficient approach to the practice of law enables us to streamline operations and reduce overhead. We pass these savings along to our clients in the form of reasonable hourly billing rates....
Jual F Reyes
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Business Law Lawyer with 15 years experience
(877) 242-4410 1875 Century Park East, Suite 600
Los Angeles, CA 90067
Free ConsultationBusiness, Employment, Personal Injury and Real Estate
UCLA School of Law
Born and raised in Los Angeles, California. Graduated from the University of California Los Angeles with a Bachelor of Arts in Political Science and obtained law degree from the UCLA School of Law. Worked on a wide variety of matters, including cases involving employment discrimination, business law, real estate, landlord/tenant matters, personal injury and breach of contract matters. Member of the California State Bar and UCLA Alumni Association. Has been a licensed real estate broker in the state of California since December of 2008. Admitted to practice law in all courts in the state of California and the...
Ted Khalaf
Claimed Lawyer Profile
Los Angeles, CA Business Law Lawyer with 19 years experience
(213) 550-4600 5455 Wilshire Blvd
21st Floor
Los Angeles, CA 90036
Free ConsultationBusiness, Arbitration & Mediation, Divorce and Family
Western State Univ COL
Ted Khalaf is highly skilled in all legal matters pertaining to Divorce and Family Law within the state of California. Our team of skilled lawyers will represent you throughout the process of understanding your rights around a divorce, custody battle or marital and child support situation. Besides being emotionally devastating, a divorce can be financially crippling, and it is essential that you align yourself with a Divorce and Family Law attorney who will represent you to the fullest extent. A Proven Track Record of Success Whether you are dealing with the difficult task of marital property...
Samuel Cooley
Claimed Lawyer ProfileSocial Media
West Hollywood, CA Business Law Lawyer with 11 years experience
(323) 880-4433 8981 Sunset Blvd.
Ste. 104
West Hollywood, CA 90069
Free ConsultationBusiness
Stetson University College of Law
Mr. Cooley is an attorney licensed in both California and Florida with several years of legal experience in contract negotiations, pre-suit disputes, trial, and appeals involving business transactions, commercial disputes, personal injury cases, wrongful death claims, professional liability cases, and construction defect matters.

Mr. Cooley attended Vanderbilt University and Stetson University College of Law for undergraduate and law school, respectively. Since beginning his legal practice, he has effectively tried cases in California and Florida for plaintiffs and defendants, both civilly and criminally. He has also successfully negotiated high value contracts for clients and settled countless cases for his clients’ benefit....
Judith Yedidsion
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Business Law Lawyer with 8 years experience
(310) 277-4277 468 N. Camden Drive
Suite 200
Beverly Hills, CA 90210
Free ConsultationBusiness, Civil Rights, Employment and Medical Malpractice
Fordham University School of Law
Judith Yedidsion is a native of Los Angeles and received her Bachelor of Science degree in Psychobiology from UCLA. She then went on to receive her Juris Doctorate from Fordham University School of Law in New York City. Prior to founding Yedidsion Seber LLP, Ms. Yedidsion worked at the law firm of Cadwalader, Wickersham & Taft LLP, which is consistently recognized as one of the most esteemed law firms in the world. There, Ms. Yedidsion assisted in the areas of investment management and alternative investment vehicles for firm clients including hedge funds, private equity funds, family corporations, and more. Ms....
Thomas Davis
Claimed Lawyer ProfileQ&ASocial Media
Los Angeles, CA Business Law Lawyer with 27 years experience
(424) 241-0840 3600 Wilshire Boulevard
Suite 1128
Los Angeles, CA 90010
Business, Collections, Employment and Landlord Tenant
University of Connecticut School of Law
Thomas Davis litigates cases in several areas of civil and criminal law, including probate, landlord tenant, personal injury, business law, DUI, and immigration. Attorney Davis has had over 15 years of California litigation experience. Attorney Davis has litigated cases in federal courts, state courts and administrative forums in both Southern and Northern California.
Scott Lesowitz
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Business Law Lawyer with 11 years experience
(310) 270-6000 8383 Wilshire Blvd
#520
Beverly Hills, CA 90211
Business, Communications, IP and Trademarks
Harvard Law School
Scott is the complete trial lawyer package, fusing rigorous legal scholarship and writing with practical litigation experience. Scott is a cum laude graduate of U.C.L.A. and Harvard Law School. During law school, Scott interned for the Honorable Barry T. Moskowitz of the Southern District of California. Scott also studied Jewish law in Jerusalem for six months.

At Syverson, Lesowitz & Gebelin, LLP, Scott handles copyright and trademark infringement cases, trade secrets litigation, and general civil litigation matters. Scott represents both plaintiffs and defendants.

Scott is a Super Lawyers Rising Star. Avvo.com ranks Scott as a 10 out of 10. The LA Business...
Raymond David McElfish
Claimed Lawyer ProfileSocial Media
West Hollywood, CA Business Law Attorney with 16 years experience
(310) 659-4900 1112 N Sherbourne Dr
West Hollywood, CA 90069
Business, Personal Injury and Products Liability
Boston Univ School of Law
Mr. McElfish opened his law firm McElfish Law Firm in New York City almost 25 years ago. He opened his Los Angeles office in 2002 and has been headquartered in West Hollywood, California. Since law school, he has litigated and tried to verdict hundreds of catastrophic accident cases, including trucking, general liability, products liability and bad faith insurance cases. In addition, he has been a member of every prominent trial lawyer organization and has been a featured speaker in at least 25 organizational meetings. He has published in every area of his practice and is considered one...
Seena Samimi
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Land Use & Zoning Lawyer

Seena Samimi represents developers and business owners in regulatory, zoning, and environmental issues. Read More »
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Catherine DeBono Holmes
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Business and Investment Capital Lawyer

Cathy Holmes is chair of JMBM's Investment Capital Law Group and author of the Investment Law Blog. She helps businesses worldwide to raise, invest and manage capital from U.S. and non-U.S. investors. Read More »
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Hollywood Business Legal Aid & Pro Bono Services

University of Southern California Small Business Clinic
Los Angeles, CA


California Lawyers for the Arts
(888) 775-8995
Los Angeles, CA

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Need legal help with a business law matter?

Business laws include all municipal, state, and federal laws that regulate businesses and commerce. Some industries, such as finance, face specific laws and regulations that apply to those in the field. Businesses of all types also must conform to many regulations that apply across the board, such as environmental regulations and advertising laws.

A business lawyer can help you address the myriad legal issues that arise when you are starting a new venture, operating an established company, or winding up or selling a business.

Business lawyers handle a broad spectrum of legal issues that confront companies. For new ventures, a business lawyer can help with business formation decisions, including selecting the proper business form, such a partnership, LLC or corporation, or addressing financial compliance issues when raising capital. In addition, business lawyers can offer advice when reviewing leases, purchase agreements, and other types of contracts. Other issues covered in this practice area include employee compensation and benefits, building relationships with independent contractors and other entities, and compliance with relevant advertising regulations.

While most business lawyers deal in transactional work (contracts and forms), some also litigate business disputes that arise from transactional work. Business litigation attorneys may handle issues such as breach of contract claims, consumer class action lawsuits, and wrongful termination claims.


Business judgment rule: a presumption that directors making a business decision, not involving self-interest, act on an informed basis, in good faith and in the honest belief that their actions are in the corporation's best interest.

Pierce the veil: A court no longer affords a shareholder of a corporation the protection of limited liability when the corporation has neglected corporate formalities and intermingled assets between the shareholder and the corporation.