Wakefield, Massachusetts Business Lawyers

David Gray Hanson
PREMIUM

Free Consultation! Skilled & Knowledgeable Business Law Advocacy Since 1987!

I am an experienced and determined attorney with a concentration in business law. I will work tirelessly to meet your legal needs and goals! Visit my website to see case results and call for a free consultation. Read More »
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Jonathan A. Barnes
PREMIUM

Free Consultation! Experienced Business Law Attorney! Aggressive Advocacy!

I am a skilled and knowledgeable business law attorney. I am dedicated to exceptional counsel and legal representation for business matters! Visit my website for verdicts and settlements, call for a free consultation. Read More »
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Jonathan Klein
PREMIUM

Free Consultation! Skilled & Experienced Business Law Attorney! Call Now!

I am dedicated to vigorously advocating for the rights and interests of those with business law needs. I provide skilled and knowledgeable representation! Visit my website to see results, call for a free consultation. Read More »
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Bart Peter Simonian
PREMIUM

Massachusetts Business Law Lawyer with 26 years experience

New England Law | BostonMassachusetts, New York and U.S. District Court District of Massachusetts
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Ms. Franceska J. O'Reilly
Claimed Lawyer ProfileSocial Media
Wakefield, MA Business Law Lawyer with 9 years experience
(617) 680-3847 21 West Water Street
Wakefield, MA 01880
Free ConsultationBusiness, DUI, Divorce and Elder
New England Law | Boston and National University of Ireland Galway
I practice elder law, family law, business law and do general practice work in both Wakefield, Massachusetts and Salem, Massachusetts.
Wakefield, MA Business Law Lawyer
(781) 246-2525 401 Edgewater Pl
Wakefield, MA 01880
Business and Real Estate
Wakefield, MA Business Law Lawyer with 39 years experience
(781) 246-0115 7 Lincoln St
Wakefield, MA 01880
Business
Wakefield, MA Business Law Lawyer with 34 years experience
(781) 246-2525 401 Edgewater Pl
Wakefield, MA 01880
Business
Freya Allen Shoffner
Claimed Lawyer ProfileSocial Media
Stoneham, MA Business Law Attorney with 27 years experience
(617) 369-0111 90 Maple Street
Suite 3A
Stoneham, MA 02180
Business, Bankruptcy, Estate Planning and Family
Suffolk University Law School
After ten years in business herself, Freya Shoffner gave up her search for a good lawyer for her small company and her family and went to law school. Her goal was to build a law firm that could take care of a small business’ every legal need – from the initial brainstorm, through the years of careful tending, to the flood of profits when the benefits are secured for generations to come. She also wanted that firm to give families, in all asset brackets, the best estate planning possible. Freya reached her goal, and now Boston has a law...
Rich Mucci
Claimed Lawyer ProfileSocial MediaResponsive Law
Winchester, MA Business Law Attorney with 13 years experience
(781) 729-3999 63 Shore Rd
Ste 23
Winchester, MA 01890
Free ConsultationBusiness, Construction, Divorce and Real Estate
Suffolk University Law School
Massachusetts Award Winning Attorney Richard Mucci is the founder of Winchester MA based Law Offices of Richard Mucci. Attorney Mucci is an experienced litigation lawyer who understands all facets of business, civil litigation and criminal defense. His law firm has strong expertise in employment law, personal injury, real estate law, divorce, estate planning, criminal law and construction law to name a few.

Knowing that clients, like patients, rarely have just one issue, Attorney Mucci is able to move seamlessly among diverse practice areas. Ahead of the curve, the Law Offices of Richard Mucci provides a one-stop shop to the surrounding...
Nicholas Keramaris
Claimed Lawyer ProfileSocial Media
Melrose, MA Business Law Lawyer with 13 years experience
(781) 620-1958 400 TradeCenter, Suite 5900
Melrose, MA 01801
Business, Elder, Environmental and Estate Planning
Boston University School of Law and Suffolk University Law School
Nick concentrates his practice in the fields of business and estate planning; counseling business owners and other individuals in a variety of matters including structuring business transactions, generational transfer of business interests, contract disputes and environmental matters. His practice provides counseling and representation at the highest level of sophistication and effectiveness, at affordable rates.
Phil A. Taylor
Claimed Lawyer ProfileSocial Media
Stoneham, MA Business Law Lawyer with 16 years experience
(781) 438-7100 2 Main Street, Suite 325
Stoneham, MA 02180
Free ConsultationBusiness, Collections, Divorce and Family
New England Law | Boston
David J Ionson
Claimed Lawyer Profile
Woburn, MA Business Law Lawyer with 9 years experience
(781) 674-2562 400 TradeCenter
Suite 5900
Woburn, MA 01801
Free ConsultationBusiness, Immigration and Real Estate
Northeastern University School of Law
Mr. John Keramaris
Claimed Lawyer ProfileSocial Media
Woburn, MA Business Law Attorney with 9 years experience
(978) 263-7119 400 TradeCenter, Suite 5900
Woburn, MA 01801
Business, Collections, Criminal and DUI
John has litigated in courtrooms across the Commonwealth where he has handled numerous matters for countless satisfied clients. His practice focuses primarily on real estate litigation, including landlord-tenant disputes, and criminal defense, including OUI. John strives to exceed his clients' expectations in quality, reliability and results.
David Katz
PREMIUM

We protect your brand and legal interests with aggressive representation.

Decades of legal experience and over 100 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. Read More »
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William J. Hunt
PREMIUM

Free Consultation! Experienced Business Law Attorney! Exceptional Results!

I approach business law cases with insight and expertise. I am dedicated to exceptional counsel and legal representation for business law matters! Visit my website for outstanding results, call for a free consultation. Read More »
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Mr. Robert James Hundertmark Esq.
Claimed Lawyer Profile
Woburn, MA Business Law Lawyer with 33 years experience
(781) 932-6611 10 Cedar Street
Suite 26
Woburn, MA 01801
Free ConsultationBusiness, Elder, Estate Planning and Real Estate
Matthew Damian Des Meules Esq.
Claimed Lawyer ProfileSocial Media
Reading, MA Business Law Lawyer with 9 years experience
(978) 986-0014 70 Main Street
Reading, MA 01867
Free ConsultationBusiness, Civil Rights, Environmental and Estate Planning
New England Law | Boston
Estate Planning and Real Estate Attorney licensed in New Hampshire and Massachusetts.
Glenn Wegerzyn
Claimed Lawyer ProfileSocial Media
Woburn, MA Business Law Attorney with 9 years experience
(617) 580-3030 800 W. Cummings Park
Suite 5400
Woburn, MA 01801
Business and Collections
New England Law | Boston
Several years of experience in wage and accounts receivable collections, corporate litigation, estate planning, contract drafting, family law, employment law, and small business development. Licensed real estate broker and notary public. Specialties Estate planning, collections, family law, contract disputes, employment law, and small business development.
Elaine Tassinari
Claimed Lawyer Profile
Winchester, MA Business Law Lawyer with 12 years experience
(617) 939-9756 PO Box 824
Winchester, MA 01890
Business, IP and International
The George Washington University Law School and New England Law | Boston
Experienced attorney advising a federal judge on government and patent appeals, advising corporations and nonprofits. Patent Litigation in Biotechnology. Corporate law experience in 1,000+ attorney global law firms includes multiple cases in SEC & FTC defense for large scale litigation, corporate compliance, foreign exchange, shareholder derivative suits, insurance marketplace; and intellectual property litigation in trademark filing, defense and patent appeals. Patent law specialization is in Biology. International law experience in the Geneva and Vienna Conventions, International Humanitarian Law, the United Nations , Trade Law ( KORUS FTA), Corporate Social Responsibility, Alien Tort Claims, Foreign Sovereign Immunity and the Terrorism...
Michael Monteforte
Claimed Lawyer ProfileQ&ASocial Media
Wilmington, MA Business Law Lawyer with 17 years experience
(978) 657-7437 1 Church Street
Suite 102
Wilmington, MA 01887
Free ConsultationBusiness, Elder and Estate Planning
Suffolk University Law School
Why do I do this?
It's simple really. My family - specifically, my grandparents. Although they are no longer with us, their memory is a constant reminder to me about why I chose this field.

When my firm was still new, my grandparents (to me, Nanny & Papa) decided it would be best to move into an assisted living facility. My grandfather was starting to suffer from dementia, and his symptoms were worsening. It was time for them to live in a setting that offered more specialized care. As we all know, the costs of long-term care are astronomical. During this time,...
David W. White Jr.
Claimed Lawyer ProfileBlawgsearchSocial Media
(800) 379-1244 2 Center Plaza
#530
Boston, MA 02108
Free ConsultationBoston, MA Business Law Lawyer with 35 years experience
Business, Appeals, Legal Malpractice and Medical Malpractice
Northeastern University School of Law
I have been practicing law in Massachusetts since 1984, and have devoted my career to helping people who have been injured as a result of negligence. My practice includes all types of personal injury matters. I also handle cases against insurance companies for bad faith and unfair claims practices; I represent lawyers in disputes with their firms; and I handle business litigation, including claims by businesses against insurance brokers. It is my goal to serve the needs of my clients, and to solve their problems as best I can. I have successfully handled personal injury cases of all types, including...
Zachary Alan Waksman
Claimed Lawyer ProfileQ&ASocial 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...
Peter G. Calabrese
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Attorney
(617) 340-6623 One Boston Place
Suite 2600
Boston, MA 02108
Free ConsultationBusiness, Appeals, Construction and Real Estate
Massachusetts School of Law
Peter Calabrese is the firm's founding member and chair of the Construction, Litigation and Real Estate practices; he also handles Appellate Litigation cases. Mr. Calabrese's practice covers a broad spectrum of litigation matters related to commercial and residential real estate, condominium association and construction disputes, and he maintains a niche practice that focuses on high stakes appellate litigation, administrative law and regulatory matters. Upon graduating law school, Mr. Calabrese began his legal career at one of Boston's largest law firms where he represented international investment banks involved in complex securities fraud/contract litigation. While in law school, Mr. Calabrese...
Paul D. Lambert
Claimed Lawyer ProfileQ&ASocial MediaResponsive Law
North Andover, MA Business Law Attorney with 28 years experience
(844) 773-2552 401 Andover Street, Suite 201-B
P.O. Box 892
North Andover, MA 01845
Free ConsultationBusiness, Estate Planning, Landlord Tenant and Real Estate
New England Law | Boston
NOT EVERY LAWYER IS THE SAME! Paul D. Lambert has been concentrating in real estate law, estate planning & probate and advising small businesses for more than twenty eight years. Paul has been in the private practice of law since 1990. He considers it a true privilege to assist first time home buyers, and guides his buyers through the purchase process from the Offer to Purchase to receiving the keys to their new home. He also understands that selling a home, especially for “empty nesters” can be emotional and even heart-wrenching, and Paul will also...
Kathy Jo Cook Esq.
Claimed Lawyer ProfileBlawgsearchSocial Media
(617) 720-8447 10 Tremont St
6th Floor
Boston, MA 02108
Free ConsultationBoston, MA Business Law Lawyer with 24 years experience
Business, Consumer, Legal Malpractice and Medical Malpractice
Suffolk University Law School
John Espinosa
PREMIUM

Massachusetts Business Law Attorney

Have you spent time searching online trying to understand how the law applies to your business specifically, but never really getting a solid answer? We help entrepreneurs do business right with high-quality, customized... Read More »
10.0Justia Lawyer Rating for John Espinosa View Profile
Marisa Schell Gregg
PREMIUM

Free Consultation! Comprehensive & Thorough Business Law Counsel & Advocacy!

I am committed to exceptional representation for your business law needs. I provide determined and skilled advocacy to obtain the best possible outcomes! Visit my website to see results or call for a free consultation. Read More »
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Stephanie Greene
Claimed Lawyer ProfileBlawgsearchSocial Media
Boston, MA Business Law Attorney with 34 years experience
(855) 809-9119 One Liberty Square
Suite 1200
Boston, MA 02109
Free ConsultationBusiness, Administrative and Employment
Boston College Law School
Bradley L. Henry
Claimed Lawyer ProfileSocial Media
Boston , MA Business Law Attorney with 12 years experience
90 Canal Street
4th Floor
Boston , MA 02114
Free ConsultationBusiness, Criminal, Securities and White Collar Crime
University of Tennessee College of Law and Florida Coastal School of Law
Bradley L. Henry is a leading white collar and federal criminal defense attorney with extensive experience handling complex criminal matters in state and federal trial and appellate courts throughout the country, including in the United States Supreme Court. Brad’s practice includes the representation of executives and other individuals in connection with a variety of federal and state offenses, including computer fraud and abuse, tax fraud, mail fraud, wire fraud, honest services fraud, money laundering, export violations, environmental crimes, bribery of government officials and theft of trade secrets.  In addition to his white collar practice, Brad also represents individuals charged with...
Bart Peter Simonian
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Cambridge, MA Business Law Lawyer with 26 years experience
(800) 481-6199 689 Massachusetts Avenue
Cambridge, MA 02139
Free ConsultationBusiness, Bankruptcy, Criminal and Divorce
New England Law | Boston
Timothy Wilton
Claimed Lawyer ProfileBlawgsearchSocial Media
Boston, MA Business Law Attorney
(617) 720-8447 10 Tremont St
6th Floor
Boston, MA 02108
Free ConsultationBusiness, Animal, Consumer and Legal Malpractice
Harvard Law School and Harvard Law School
Joseph A.  Swartz
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Lawyer with 39 years experience
(800) 545-3732 10 Marshall St
Boston, MA 02108
Free ConsultationBusiness, Employment, Medical Malpractice and Nursing Home
Suffolk University Law School and Northeastern University School of Law
Jed DeWick
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Lawyer with 17 years experience
(617) 849-6213 10 Post Office Square
7th Floor South
Boston, MA 02109
Business, Employment and Personal Injury
Boston College Law School
J. Nathan Cole
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Lawyer with 15 years experience
(508) 490-8500 Old City Hall
45 School Street
Boston, MA 02108
Free ConsultationBusiness, Construction, Employment and Personal Injury
Boston College Law School
I represent businesses throughout New England in matters related to business litigation, construction disputes, mechanic’s lien and bond claims, insurance related disputes, E&O claims, contract drafting and negotiation, and a wide range of general litigation, employment, and personal injury cases.

I have extensive trial experience representing construction companies, homeowners, insurance agents, small business owners, and individuals. I bring a particular strategic insight to construction disputes, construction contract reviews, employment disputes, professional liability claims, coverage remedies and all claims brought by and against general contractors, subcontractors, building owners, property managers, and individuals.

I enjoy working with clients in all aspects of risk...
Lisa G. Arrowood
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Attorney with 37 years experience
(617) 849-6210 10 Post Office Square
7th Floor South
Boston, MA 02109
Business, Employment, Legal Malpractice and Medical Malpractice
Harvard Law School
Robert Masud
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Attorney with 29 years experience
(617) 742-3700 60 State Street
Suite 700
Boston, MA 02109
Free ConsultationBusiness and International
Boston University School of Law
Robert is the founder of Masud & Co., P.C. an international business law firm headquartered in Boston, Massachusetts. He practices principally in the area of International Business Law, with emphasis on assisting U.S. and foreign companies with cross-border financial transactions. His experience covers all aspects of complex cross-border financial transactions, private equity, mergers and acquisitions, joint ventures and strategic alliances, international banking and finance, and strategic business, finance, and transactional planning for U.S. and foreign clients. His clients include a foreign government, multinationals, investment banks, merchant banks, investment fund companies, financial services providers, investment syndicates and individuals of significant wealth.

CONCENTRATION

International...
Christopher Strang
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Lawyer with 13 years experience
(857) 233-5534 6 Beacon Street, Suite 305
Boston, MA 02108
Free ConsultationBusiness and Construction
Boston University School of Law
Mr. Strang has represented parties at all tiers of the construction industry, including material suppliers, equipment lessors, subcontractors, general contractors, developers, owners and home improvement contractors. Outside of the construction field he has represented manufacturers, distributors, restaurant owners, condominium associations, financial services providers, commercial landlords and tenants, wedding vendors and venues, software developers, and a variety of small business owners.

Mr. Strang practices in courts across the Commonwealth, including state District and Superior Courts, the Massachusetts Court of Appeals, Federal District Court and the First Circuit Court of Appeals. He has successfully argued voluminous motions, including motions to dismiss and for...
Charles M. Campo Jr.
PREMIUM

Free Consultation! Exceptional Business Law Counsel & Legal Representation!

I am a skilled and aggressive business law attorney. I have extensive experience and success litigating, negotiating and settling complex cases. Visit my website to see case results or call for a free consultation. Read More »
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Samuel B. Goldberg
PREMIUM

Massachusetts Business Law Attorney

Boston University School of LawMassachusetts and New York
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David Altman
Claimed Lawyer ProfileBlawgsearchSocial Media
Cambridge, MA Business Law Lawyer with 20 years experience
(800) 481-6199 689 Massachusetts Avenue
Cambridge, MA 02139
Free ConsultationBusiness, Medical Malpractice, Personal Injury and Products Liability
Suffolk University Law School
Samuel B. Goldberg
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Cambridge, MA Business Law Attorney
(800) 481-6199 689 Massachusetts Avenue
Cambridge, MA 02139
Free ConsultationBusiness, Criminal, DUI and White Collar Crime
Boston University School of Law
Sean P. O'Connor
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Attorney with 10 years experience
(617) 523-6666 200 State Street
Boston, MA 02109
Business, Arbitration & Mediation, Civil Rights and Employment
Northeastern University School of Law
Sean is an attorney at Morgan, Brown & Joy, LLP where he represents employers in labor and employment matters. Sean represents both public and private sector clients in litigation before federal and state courts as well as administrative agencies throughout the country. Sean litigates and counsels clients on the full range of labor and employment matters. Some of the most common issues he handles concern: claims of discrimination, retaliation and harassment; disability accommodation and leaves of absence matters; wage and hour disputes; non-competition and non-solicitation violations; trade secret misappropriation; claims of wrongful discharge; and unfair labor practice charges. In...
Raymond P. Ausrotas
Claimed Lawyer Profile
Boston, MA Business Law Lawyer with 20 years experience
(617) 849-6212 10 Post Office Square
7th Floor South
Boston, MA 02109
Business, Appeals and Arbitration & Mediation
The George Washington University Law School
William T. Harrington
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Attorney with 25 years experience
(617) 426-7400 171 Milk Street
2nd Floor
Boston, MA 02109
Business and Employment
Suffolk University Law School
I represent small to midsized businesses in a variety of employment and business disputes in federal and Massachusetts courts and before government agencies such as the Massachusetts Commission Against Discrimination. I am co-author of the Massachsutts Practice Series volume on civil practice in the United States District Court for the District of Massachusetts that is published by Thomson-West, the largest legal publisher. Following law school, I clerked for a justice of the Supreme Judical Court of Massachusetts. I was an Assistant District Attorney for several years. I have conducted numerous jury trials and bench trials and have argued approximately 40...
Graeme S.R. Brown
Claimed Lawyer ProfileBlawgsearchSocial Media
Belmont, MA Business Law Attorney
(617) 489-0817 464 Common St
#354
Belmont, MA 02478
Business, Employment, Estate Planning and Health Care
New England Law | Boston
Kevin T. Peters
Claimed Lawyer Profile
Boston, MA Business Law Attorney with 32 years experience
(617) 531-8366 40 Broad Street
7th Floor South
Boston, MA 02109
Business, Employment, Legal Malpractice and Medical Malpractice
Suffolk University
Sandra D. Long
Claimed Lawyer ProfileSocial Media
Boston, MA Business Law Lawyer with 39 years experience
(617) 426-8100 262 Washington St
9th Floor
Boston, MA 02108
Business, Employment and Immigration
Suffolk University Law School
My practice is concentrated on business immigration services, including strategic planning and advice, extensive case preparation, case filing and monitoring the status of pending cases. I deal primarily in a full range of immigrant and non-immigrant employment-based cases.
Mark Edward Burke Esq.
Claimed Lawyer Profile
Burlington, MA Business Law Attorney with 29 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.
Kurt Kusiak
Claimed Lawyer Profile
Boston, MA Business Law Attorney with 27 years experience
(617) 542-5542 One Beacon Street
Boston, MA 02108
Business and Probate
Boston University School of Law
Kurt Kusiak is a graduate of Trinity College (B.A. Honors thesis in economics, 1984) and Boston University School of Law (J.D., magna cum laude, 1991) where he was a member of the Law Review, a Liacos Distinguished Scholar, and winner of the American Jurisprudence Award for excellence in trial advocacy. Following law school, Kurt was a law clerk for the Hon. A David Mazzone, U.S. District Court, District of Massachusetts. Kurt then worked as a trial lawyer for Ropes & Gray and Todd & Weld. Each year since 2004, Law & Politics has recognized Kurt as a Massachusetts Super Lawyer...
Jacquelyn E. Bumbaca
PREMIUM

Free Consultation! Business Lawyer Dedicated to Exceptional Representation!

I zealously advocate for those with business law needs. I am dedicated to obtaining the best possible outcomes for business law matters! Visit my website to see settlements and verdicts, call for a free consultation. Read More »
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Bruce J. Embry
PREMIUM

Free Consultation! Experienced & Successful Legal Counsel & Representation!

For 30 years, I have advocated for business law clients with dedication and expertise. I work tirelessly to obtain the best possible outcomes in business matters! Visit my website for results, call for a consultation. Read More »
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Business Lawyers in Nearby Cities

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Wakefield Business Legal Aid & Pro Bono Services

Lawyers Clearinghouse on Affordable Housing and Homelessness
(617) 778-1948
Boston, MA

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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.