Harvard, Massachusetts Business Lawyers

David Katz
PREMIUM

We protect your brand and legal interests with aggressive representation.

Decades of legal experience and 75 AVVO peer & client reviews. Innovative & creative on behalf of our clients, we use every strategy necessary & technological tool available to secure your best possible outcome.
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Steve Holmes
Claimed Lawyer ProfileSocial Media
Harvard, MA Business Law Lawyer with 27 years experience
(978) 456-5201 69 Park Lane
Harvard, MA 01451
Free ConsultationBusiness, Bankruptcy and Real Estate
Suffolk University Law School
Member of the Massachusetts Bar since 1991
Member of Massachusetts Bar Association
Member of Middlesex County Bar Association
Member of Worcester County Bar Association
(978) 456-5201 100 Merrimack St
Suite 205C
Lowell, MA 01852
David H. Erickson
Claimed Lawyer ProfileSocial Media
Acton, MA Business Law Attorney with 33 years experience
(978) 929-9995 570 Massachusetts Ave
Acton, MA 01720
Free ConsultationBusiness, Appeals, Criminal and Personal Injury
Rutgers School of Law-Newark
David Chenelle
Claimed Lawyer ProfileSocial Media
Westford, MA Business Law Lawyer with 23 years experience
(978) 496-2000 6 Lyberty Way
Suite 201
Westford, MA 01886
Free ConsultationBusiness, Bankruptcy, Consumer and Foreclosure Defense
Massachusetts School of Law
An advocate in the representation of consumer, commercial and business clients in the United States Bankruptcy Court. My practice involves all aspects of bankruptcy including cases filed as Chapter 7, Chapter 11 and Chapter 13. I am dedicated to helping you regain control of your finances and ultimately, your life. I provide personalized, dedicated service to my clients who are overburdened by debt and wish to make a clean financial start.
Waino Walker Kangas
Claimed Lawyer ProfileSocial Media
West Concord, MA Business Law Lawyer with 18 years experience
(978) 369-0001 9 Damonmill Square
West Concord, MA 01742
Business, Criminal, Divorce and Domestic Violence
Arnold & Kangas, P.C. is a full-service law firm with offices in the historic Damonmill Square building in Concord, Massachusetts. Since Thomas B. Arnold and Jeanne S. Kangas founded our law firm in 1984, we have prided ourselves on delivering superior, cost-effective legal services to clients in Middlesex County. While we do not handle every type of case, we have experience and are knowledgeable about the types of cases we do handle, such as Probate & Family Court cases, criminal defense, estate planning, and general civil litigation. As a result of the firm's expertise and success, it has been awarded an...
Greg Krikorian
Claimed Lawyer Profile
Acton, MA Business Law Lawyer
(978) 844-7401 11 Wampus Avenue
Acton, MA 01720
Free ConsultationBusiness, Estate Planning, Family and Personal Injury
Karli S. Fernandez-Fontaine
Claimed Lawyer Profile
Leominster, MA Business Law Attorney
(978) 870-4045 305 Whitney Street
Leominster, MA 01453
Business, Animal, Arbitration & Mediation and Civil Rights
John Espinosa
Claimed Lawyer ProfileQ&ASocial Media
(978) 288-1468 141 John Street
Suite R18
Lowell, MA 01852
Free ConsultationLowell, MA Business Law Attorney with 8 years experience
Business and Cannabis Law
University of Michigan Law School
I help entrepreneurs do business right. With over 15 years experience in the legal field from multiple perspectives, I serve entreprenurs with convenient access to quality legal advice and services without the need to visit an office. All legal work and communication regarding your matter is done through my secure client portal.

I began my legal career as a paralegal in 2002, graduated from The University of Michigan Law School with a JD in 2009, and from UMass Lowell with a MA in Peace and Conflict Studies - Conflict Resolution in 2012. After becoming a licensed attorney in Massachusetts in...
Kathy Jo Cook Esq.
Claimed Lawyer ProfileBlawgsearchSocial Media
Worcester, MA Business Law Lawyer with 23 years experience
(617) 720-8447 1 Exchange Pl
Worcester, MA 01608
Free ConsultationBusiness, Animal, Consumer and Legal Malpractice
Suffolk University Law School
Larri Parker Esq
Claimed Lawyer ProfileSocial Media
Worcester, MA Business Law Attorney with 31 years experience
(508) 795-0200 490 Shrewsbury Street
Piccadilly Plaza, Suite C
Worcester, MA 01604
Business, Divorce and Family
New England Law | Boston
Larri Tonelli Parker is an experienced divorce mediator, family law attorney and small business advisor. She is an active member of the Massachusetts Council on Family Mediation and the New England Chapter of the Association for Conflict Resolution. She is a member of the Worcester County Bar Association and is licensed to practice law in Florida, Maine and Massachusetts.
Zachary Alan Waksman
Claimed Lawyer ProfileSocial Media
Burlington, MA Business Law Lawyer
(617) 340-6623 67 South Bedford Street
Suite 400 West
Burlington, MA 01803
Free ConsultationBusiness, Construction, Consumer and Real Estate
Syracuse University College of Law
Zachary Waksman focuses his practice on litigation matters in Boston and throughout Massachusetts, representing clients involved in a wide range of real estate, construction, and business disputes. Mr. Waksman is a detail-orientated attorney who possesses an ability to process and analyze large complex litigation files to find the facts and the legal basis necessary for the firm’s litigation clients to succeed. His brilliant legal research and writing skills also provide litigation clients with an unquestionable advantage, especially when the clients’ case depends on formulating a persuasive nuanced legal argument. Mr. Waksman started his legal career at a New York...
(617) 340-6623 One Boston Place
Suite 2600
Boston, MA 02108
Michael S. Mehrmann
PREMIUM

Massachusetts Business Law Lawyer with 33 years experience

Suffolk University Law SchoolMassachusetts
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John D. Keeton Jr.
Claimed Lawyer Profile
Westborough, MA Business Law Attorney with 48 years experience
14 South Street
2nd Floor
Westborough, MA 01581
Free ConsultationBusiness, Construction, Divorce and Employment
New England Law | Boston
For over 40 years, I have been a trial attorney, mediator, and conciliator in the Massachusetts and federal courts. I am admitted to practice in the trial and appellate Massachusetts and federal courts, including the United States Supreme Court. I am the principal and founder of Mass Mediators, which was established by a team of trained and experienced attorney mediators and retired Massachusetts Trial Court Judges.
14 Havard Street
Worcester, MA 01545
P.O. Box 146
Northborough, MA 01532
Ezra Jacob Reinstein
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Lawyer with 19 years experience
(617) 935-3272 265 Danforth St
Framingham, MA 01701
Business and Health Care
Harvard Law School
The Lawyer for Doctors. I provide legal counsel to physicians, psychologists, and private practices. I'm happy to help you: • Analyze and negotiate your contract with private practices and hospitals • Form and run your private practice • Acquire, merge, and sell your practice • Comply with HIPAA, Stark, and Anti-Kickback Laws • Negotiate office leases and vendor contracts • Prepare for and defend disciplinary hearings • Negotiate severance packages Clear Advice for Businesses. I serve as independent general counsel for early-stage businesses. As counsel to companies such as a mobile game monetization corporation, a...
Lawrence Army
Claimed Lawyer ProfileSocial Media
Worcester, MA Business Law Lawyer with 22 years experience
(508) 793-1900 370 Main St
Suite 900
Worcester, MA 01608
Free ConsultationBusiness, Divorce, Estate Planning and Family
Suffolk University Law School
Assisting Worcester and the surrounding areas of divorce, real estate, and business litigation, Attorney Larry is especially committed to helping families through a variety of complex family law issues, using intuitive and professional techniques to achieve clients’ goals.
Austin Joyce
Claimed Lawyer ProfileSocial Media
Worcester, MA Business Law Attorney with 39 years experience
(508) 754-7285 4 Lancaster Terrace
Worcester, MA 01609
Free ConsultationBusiness, Civil Rights, Criminal and Employment
Suffolk University Law School
Austin Joyce has trial experience with Reardon, Joyce & Akerson, P.C. in federal and state trial courts involving civil and criminal matters with appellate experience in federal and state courts. Austin is a general practice attorney with emphasis on police misconduct and discrimination cases. Before joining Reardon, Joyce & Akerson P.C., Austin gained experience with various aspects of probate, criminal law, estate and fiduciary taxes, foreclosures, residential real estate, civil litigation, corporate law, UCC practice, banking law, and legal research with the Law Offices of Austin M. Joyce in Auburn, MA. Visit our website: http://www.rja-law.com
George C. Malonis
Claimed Lawyer ProfileSocial Media
Dracut, MA Business Law Attorney with 25 years experience
(978) 453-4500 14 Loon Hill Road
Dracut, MA 01826
Free ConsultationBusiness, Bankruptcy, Divorce and Personal Injury
Suffolk University Law School and Boston University School of Law
George C. Malonis was educated at Suffolk Law School, Babson College (MBA) and Boston University (BA). He is licensed in the states of Massachusetts and New Hampshire. George C. Malonis offers comprehensive, professional legal services with 20 years' experienced counsel and support staff.
Victor A. Denaro
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Attorney with 32 years experience
(508) 620-5320 945 Concord St
Framingham, MA 01701
Free ConsultationBusiness, Bankruptcy, Family and Personal Injury
Gonzaga University School of Law
David Katz
Claimed Lawyer ProfileLII GoldSocial Media
(508) 480-8202 5 Mount Royal Avenue
Suite 380
Marlborough, MA 01752
Free ConsultationMarlborough, MA Business Law Lawyer with 35 years experience
Business, Collections, Construction and Landlord Tenant
New England Law | Boston
When I started to practice law 35 years ago, my father, also a lawyer, offered me some thoughtful and exceptionally valuable advice: listen carefully, do your homework, and above all, maintain a sense of humor – because you are going to need it. I have to admit that Dad was right and his wise words have resonated with me during my entire practice. Listening attentively to my clients and meticulous preparation are indeed the hallmarks of success. And, finding a way to put clients at ease establishes approachability, confidence, and most importantly, trust. Working closely with each client, I make...
Jeffrey Beeler
Claimed Lawyer ProfileBlawgsearchSocial Media
Framingham, MA Business Law Attorney with 26 years experience
(508) 626-8500 276 Union Ave
Framingham, MA 01702
Free ConsultationBusiness, Appeals, Nursing Home and Personal Injury
Suffolk University Law School
Brian Waller
Claimed Lawyer ProfileSocial Media
Westborough, MA Business Law Attorney with 5 years experience
(781) 591-2785 150 E Main St
#1251
Westborough, MA 01581
Business, Bankruptcy, Divorce and Family
New England Law | Boston
I transitioned to divorce and family law after 15+ years working in accounting and operations for start-up technology companies. I strongly believe lawyers overlook the client experience and often force clients to work their way instead of the best way for the client. This means only being available during regular business hours, poor communication, and a less-than-clear understanding of the law related to their case.

My firm's approach starts with the client. We are committed to flexibility and working for and partnering with every client in the most efficient way for them. For parents, a mid-day meeting is frequently a big...
Brian William Leahey
Claimed Lawyer Profile
Tyngsborough, MA Business Law Lawyer with 24 years experience
(978) 459-0396 1 Bridgeview Circle, Suite 15
Tyngsborough, MA 01879
Business, Employment, Estate Planning and Municipal
Georgetown University Law Center
Attorney Brian W. Leahey is an experienced attorney who provides his clients with a dedicated, knowledgeable, and passionate advocate. Attorney Leahey is thorough and efficient in representing their interests in a pragmatic, cost-effective, manner. Over the past twenty (20) years, he has handled a range of sophisticated legal matters including trying complex civil lawsuits, resolving government procurement issues, addressing voting concerns, dealing with labor relations and collective bargaining disputes, drafting and negotiating intricate contracts, conducting internal employment investigations, and identifying and preparing remediation plans for organizational deficiencies. For more information, please visit leaheypc.com
Maureen Booth
Claimed Lawyer ProfileSocial Media
Dunstable, MA Business Law Lawyer with 13 years experience
(978) 649-0040 205 Pleasant Street
Dunstable, MA 01827
Free ConsultationBusiness, Asbestos, Divorce and Employment
New England Law | Boston
Edward Cannon Jr
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Lawyer with 26 years experience
(508) 541-3000 124 Grove Street
Framingham, MA 02038
Business and Real Estate
A 1986 graduate of Union College in Schenectady, New York, and a 1992 graduate of New England School of Law in Boston, Massachusetts, Edward V. Cannon, Jr. concentrates his practice in the areas of representing corporations and individuals in business and real estate matters. His business practice includes assisting clients with issues surrounding the creation, operation, merger and dissolution of business entities, as well as providing advisory services for various human resource and risk management problems. He also represents developers (corporate and individual) with all phases of acquiring, operating, leasing and selling commercial and residential developments. Such developments generally range from...
Chesley Oriel
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Lawyer with 48 years experience
(508) 872-8282 550 Worcester Street
Framingham, MA 01702
Business, Personal Injury and Real Estate
Suffolk University Law School
Over 30 years legal experience serving individuals, families, and businesses through Massachusetts. We are a Full Service Law Firm, which simply means that if for some reason we are not able to assist a client, we will find someone who can. Sometimes a client's problem or needs requires a "specialist", someone who for example only handles patent law or trademark law cases. Most times, with our almost forty years of experience, we are able to provide our clients with all of the services they need. When requested, we will travel to the clients' home or office if it is more convenient. For...
Mark Edward Burke Esq.
Claimed Lawyer Profile
Burlington, MA Business Law Attorney with 28 years experience
(781) 273-3801 Executive Place
50 Mall Road, Suite 208
Burlington, MA 01803
Free ConsultationBusiness, Bankruptcy, Construction and Divorce
University of New Hampshire School of Law and Northeastern University
Since its founding in 1996, dedication and commitment to serving clients has been at the heart of the Law Office of Mark E. Burke. Attorney Burke is both book smart and street smart and he prides himself on economical, efficient and successful results.
Mr. Barry W. Chapin
Claimed Lawyer Profile
Southborough, MA Business Law Attorney with 25 years experience
(508) 616-9660 352 Turnpike Road
Southborough, MA 01772
Free ConsultationBusiness, IP and Patents
Suffolk University
Barry Chapin is registered patent attorney with over 19 years of experience in patent and intellectual property law. He prepares patents in areas such as software, computers, and electronics. He also provides opinions, due diligence, trademark work and counsels clients ranging in size from Fortune 500 technology companys to mid-sized and start-ups. He and his firm also work with venture capital firms, major universities, and even independent inventors.
Richard Kalinowski
Claimed Lawyer Profile
Worcester, MA Business Law Attorney with 35 years experience
(508) 713-1555 Suite 311
35 Harvard Street
Worcester, MA 01609
Business, Estate Planning, Landlord Tenant and Real Estate
University of Tulsa
Over 30 years of experience as a practicing attorney.
Brian T Akashian
Claimed Lawyer Profile
Chelmsford, MA Business Law Attorney with 14 years experience
(978) 459-6320 One Courthouse Lane
Chelmsford, MA 01824
Free ConsultationBusiness, DUI, Divorce and Family
Suffolk University Law School
Donna Quinn
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Attorney with 30 years experience
(508) 626-2226 1253 Worcester Road
Suite 303
Framingham, MA 01701
Business, Bankruptcy, Estate Planning and Tax
Boston University School of Law and New England Law | Boston
Raymond Thomas Weicker
Claimed Lawyer ProfileSocial Media
Chelmsford, MA Business Law Attorney with 23 years experience
(978) 250-4255 25 Fletcher Street
Chelmsford, MA 01824
Business, Bankruptcy, Collections and Real Estate
Brooklyn Law School
Steven Boris
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Attorney
(508) 872-2710 665 Franklin Street
Framingham, MA 01702
Business, Employment, Maritime and Personal Injury
Suffolk University Law School
Steve Boris is a founding member of the Firm. He concentrates in many areas of civil law including personal injury, maritime, business, employment law and alternative dispute resolution, practicing both in and out of courtrooms. Steve is AV® Rated, the highest peer review rating for legal ability and ethics by the legal publisher Martindale-Hubbell. Steve has been named a “Super Lawyer” by Boston Magazine for the years 2006, 2007, 2008 and 2009. Steve has represented parties in 500+ personal injury cases, trying many before state and Federal courts, but resolving...
Simon B Mann
Claimed Lawyer ProfileQ&A
Framingham, MA Business Law Lawyer with 12 years experience
(508) 270-0500 1071 Worcester Rd., Ste 42
Framingham, MA 01701
Business, Civil Rights, Employment and Personal Injury
Simon Mann lawyer at Mann Law Firm, P.C. is the managing partner at Mann Law Firm, P.C. He is a 2000 graduate of Skidmore College with a B.A. in Business, and is a 2005 graduate of Suffolk University Law School. Simon is licensed to practice before the Massachusetts District and Superior Courts, and the U.S. District Court. Attorney Mann is a member of the Massachusetts Bar Association. He has been a member of the American Bar Association since 2005, a member of the Boston Bar Association since 2006 and a member of the Massachusetts Trial Academy since 2013.
David King Reppucci
Claimed Lawyer Profile
Lowell, MA Business Law Attorney with 41 years experience
(978) 458-1296 147 East Merrimack Street
Lowell, MA 01852
Business, Elder, Estate Planning and Family
New England Law | Boston
Christopher William Merwin
Claimed Lawyer ProfileSocial Media
Lowell, MA Business Law Lawyer
(978) 970-1133 177 Market Street
Lowell, MA 01852
Free ConsultationBusiness, Consumer, Criminal and Divorce
Attorney Merwin grew up in rural Pennsylvania. He received his high school diploma from Redbank Valley High School, his Bachelor's degree in Political Science from Clarion University of Pennsylvania, and his Doctorate of Juris Prudence from the Massachusetts School of Law. Prior to following his dream and attending law school, Attorney Merwin was employed by the Clarion County District Attorney's Office in Pennsylvania. In that capacity, he developed his passion for law and established an understanding for the criminal system. Attorney Merwin's areas of practice include, but are not limited to, Criminal Defense, Family Law, Estate Planning, and Personal Injury.
David M. Beliveau
Claimed Lawyer Profile
Waltham, MA Business Law Attorney with 20 years experience
(781) 890-8600 393 Totten Pond Rd
Suite 204
Waltham, MA 02451
Business, Elder, Estate Planning and Landlord Tenant
David M. Beliveau, Esq., CPA is the founder of the Law Office of David M. Beliveau, LLC ("Beliveau Law Office") with offices in Naples, Florida, Waltham, Massachusetts and Salem, New Hampshire. Attorney Beliveau represents both individuals and businesses. He has clients in Florida, Massachusetts, and New Hampshire. Attorney Beliveau has been named a "Massachusetts Rising Star" by the publishers of Boston Magazine and Law and Politics Magazine. The distinction, awarded to less than five percent (5%) of all Massachusetts lawyers, was based on ballots cast by Massachusetts attorneys, asking them to identify the best lawyers, under the age...
Mr. Craig C. Stern
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Attorney with 7 years experience
(508) 834-4044 1671 Worcester Road
Suite 110
Framingham, MA 01701
Free ConsultationBusiness, Appeals, Criminal and Employment
Massachusetts School of Law
Craig C. Stern is a founding partner of Rodriguez Stern, and focuses on the firm’s civil, corporate, and estate planning practice. He has extensive experience representing individuals and businesses in all matters of litigation, including negligence and workers’ compensation claims, as well as forming corporations and limited liability entities, drafting contracts, and advising on general corporate matters. Attorney Stern is also highly experienced working with financial service professionals, including accountants and financial advisors, and assists their clients by drafting wills, trusts, and handling general estate planning matters. Prior to Rodriguez Stern, Attorney Stern worked as Corporate Counsel in the...
Rhonda S Boule
Claimed Lawyer Profile
Newton, MA Business Law Lawyer with 24 years experience
(617) 969-0400 2120 Commonwealth Avenue
Suite 204
Newton, MA 02466
Business, Construction, Divorce and Family
New England Law | Boston
Attorney Rhonda Boulé has over 20 years experience in family law, business litigation, construction contracts and disputes, and landlord/tenant disputes. She is a founding partner of Ferraro & Boulé, Attorneys at Law, established in 2006, and is licensed to practice law in Massachusetts and before the U.S. District Court for the District of Massachusetts and the Supreme Court of the United States. She has appeared as counsel in cases in the Probate & Family Court, Superior Court, District Court, and Land Court, as well as in various administrative forums. Ms. Boulé's family law practice encompasses all matters...
David Goldberg
Claimed Lawyer ProfileSocial Media
Framingham, MA Business Law Attorney
(508) 405-8888 1671 Worcester Road
Framingham, MA 01701
Business, Collections and Real Estate
Attorney David Goldberg graduated from Syracuse University in 2001 with Bachelor of Science degrees in Finance and Economics. Thereafter David attended the University of Miami School of Law from which he received his J.D. in 2004. He was admitted to the Massachusetts Bar in December, 2004. He is admitted to practice in the Massachusetts State, Federal and Bankruptcy Courts. Attorney Goldberg is a member of the Commercial Bar and Commercial Law League of America. He specializes in commercial litigation with a concentration in the area of creditors’ rights. He is closely involved in breach of equipment lease matters, workouts, as well...
Mr. Daniel W. Keleher
Claimed Lawyer ProfileSocial Media
Waltham, MA Business Law Lawyer with 16 years experience
(617) 671-5336 393 Totten Pond Road, Suite 204
Waltham, MA 02451
Business, Employment, Estate Planning and Insurance Claims
With the firm since May of 2009, Attorney Keleher works with clients to resolve legal disputes both in court as a civil litigator and also through collaborative law. In collaborative law, the parties, represented by attorneys, communicate and negotiate directly with each other, without court intervention, to achieve their objectives. Attorney Keleher’s litigation and collaborative practice largely mirrors the transactional practice areas of the firm (trusts and estates, real estate, and business). In addition, Attorney Keleher practices in the areas of insurance coverage, employment, personal injury, bankruptcy, and municipal law. Attorney Profile: http://www.beliveaulaw.net/our-team/attorney-daniel-w-keleher/
John Brooks Harkavy
Claimed Lawyer Profile
Wellesley, MA Business Law Lawyer with 34 years experience
(617) 510-2121 89 Woodside Avenue
Wellesley, MA 02482
Business, Animal, Appeals and Employment
Matthew Paul Trask
Claimed Lawyer Profile
Framingham, MA Business Law Lawyer with 11 years experience
(508) 655-5980 160 Speen Street
Suite 202
Framingham, MA 01701
Business, Bankruptcy and Collections
Pace University School Of Law
A native of Massachusetts, Matthew grew up in Mashpee on Cape Cod. With Kelsey & Trask, P.C., Matthew practices primarily in the area of bankruptcy, and business and civil litigation, and also handles cases involving family law, personal injury, debt collection, and conflict resolution both through the courts and through settlement. Prior to his admission to the bar, Matthew served 8 years in the United States Marine Corps, including service in Operation Enduring Freedom following the events of September 11, 2001. During his military service, Matthew received multiple awards, including two awards of the Navy and the Marine Corps Achievement...
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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.