Burlington County Business Lawyers
Compare 77 top rated New Jersey attorneys serving Burlington County.
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Offers Video ChatBusiness, Employment, Personal Injury and Products Liability
Temple University
Ed concentrates his practice in personal injury and commercial litigation. He has represented companies and individuals in various cases including, personal injury, unfair competition, trade libel, trade disparagement, breach of contract, tortious interference with contract, civil conspiracy, ERISA claims, employment discrimination, partnership disputes, real estate disputes, highway design, land development and Section 1983 actions. He has also represented insurance companies in a variety of areas, including insurance coverage and bad faith. He has additionally defended national corporations in litigation concerning products liability, toxic tort, property damage, catastrophic personal injury, wrongful death and employment discrimination. Ed has tried cases in the...
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Seton Hall University School of Law
Mr. McOmber is a third generation attorney and a lifelong resident of Monmouth County. He earned a Bachelor of Science Degree from Cornell University's College of Architecture, Art, and Planning where he majored in City and Regional Planning. Following graduation, Mr. McOmber served as the general manager of Mardem Manufacturing Company, A Division of Seton Associates, Inc. ("Mardem"). Mardem manufactures turnkey filling and packaging systems for companies such as Benjamin Moore & Co., The Sherwin Williams Co., RPM International, Inc., The Sun Chemical Group, Castrol Industrial, and Total Lubricants. Following Mr. McOmber's successful reorganization of Mardem,...
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R. Armen McOmber
Burlington County, NJ Business Law Lawyer with 21 years of experience
Free ConsultationOffers Video ChatBusiness, Appeals, Arbitration & Mediation and Collections
American University Washington College of Law
Mr. McOmber is a third-generation attorney and a lifelong resident of Monmouth County. He earned a Bachelor of Arts Degree from Tufts University in Medford, Massachusetts and a Juris Doctor from American University Washington College of Law, in Washington, D.C.
In 1998, he was admitted to New Jersey and Federal District Court Bars and joined the firm of McOmber McOmber & Luber, which was established by his parents, Richard and Adrienne McOmber, in 1974. He was promoted to partner in 2001. Mr. McOmber resides in the Red Bank area with his wife, Dr. Nathalie Zenian McOmber, a general dentist who also...
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Lauren M. Hill
Burlington County, NJ Business Law Lawyer with 1 year of experience
Free ConsultationOffers Video ChatBusiness and Employment
Rutgers School of Law-Camden
Ms. Hill serves as an associate in McOmber McOmber & Luber, P.C.’s Red Bank office. She handles all aspects of employment litigation, including discrimination, retaliation, sexual harassment, wrongful termination, and whistleblower claims. Ms. Hill is a zealous advocate who believes that every individual should enjoy a workplace free from discrimination.
Ms. Hill graduated from The College of New Jersey in 2016, where she earned a Bachelor of Arts in Business Administration with a specialization in Management, and a Bachelor of Science in Psychology. Upon graduation, Ms. Hill attended Rutgers Law School in Camden, New Jersey on a Dean’s Merit...
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Free ConsultationBusiness, Employment and Personal Injury
The College of New Jersey and Temple University Beasley School of Law
Mr. Luber joined McOmber McOmber & Luber, P.C. in February 2015 and is the managing partner of the firm’s Marlton, New Jersey office. Mr. Luber focuses his practice in the areas of employment law, business disputes, business law, and personal injury. Mr. Luber has tried numerous cases to verdict, frequently obtains six and seven-figure settlements for his employment-related clients, and has experience litigating cases in federal and state courts throughout the country. Mr. Luber has also successfully handled and settled wage and hour class actions and whistleblowers in health care fraud cases brought under the federal False Claims...
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Business, Bankruptcy and Real Estate
Seton Hall University School of Law
With more than fifteen years of litigation and transactional experience, Mr. Fitterer provides highly skilled representation in legal matters involving business law, civil litigation and real estate. Mr. Fitterer’s proactive and strategic approach to representation is of great value to his diverse clientele and has led to many notable successes.
He earned a Bachelor of Arts Degree in Criminal Justice from Monmouth University in West Long Branch, New Jersey. As a student, he was a member of Alpha Phi Sigma, the National Criminal Justice Honor Society, and was able to extend his studies abroad to London, England. Mr. Fitterer...
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Business and Insurance Defense
Rutgers Law School
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Business and Real Estate
Georgetown University Law Center
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Business, Divorce, Employment and Family
Widener University
Philip S. Burnham graduated with his J.D. from Widener University School of Law. In 1994, he founded the Burnham Law Group. Mr. Burnham’s practice focuses on family law and divorce cases, employment law, as well as a wide variety of cases in both civil and criminal courts. He has represented businesses, individuals, and large corporations. In addition to managing a successful practice, Mr. Burnham also serves as an MESP panelist in Burlington, Camden, and Gloucester counties. He was selected by South Jersey Magazine to be on the list of Awesome Family Law Attorneys in 2007, 2010, 2012, 2013, 2014, 2014,...
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Offers Video ChatBusiness, Estate Planning, Probate and Tax
Temple University Beasley School of Law and Widener University
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Austin B. Tobin
Burlington County, NJ Business Law Attorney with 11 years of experience
Business, Civil Rights, Employment and Products Liability
Seton Hall University School of Law
Mr. Tobin is an associate at McOmber McOmber & Luber, P.C. Mr. Tobin’s primary areas of practice are employment law and personal injury litigation. He is admitted to the New Jersey State Bar and U.S. District Court, District of New Jersey.
Mr. Tobin has extensive prior experience defending employment matters on behalf of employers throughout the State of New Jersey. Mr. Tobin has litigated favorably on behalf of employers in several employment discrimination and wrongful termination cases. This unique background allows Mr. Tobin to be a zealous and effective advocate on behalf of employees who have been wronged by their employers....
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Free ConsultationOffers Video ChatBusiness and Employment
Seton Hall University School of Law
Ms. Adler joined McOmber McOmber & Luber as a Partner in February 2020. Her primary areas of practice are employment law and civil litigation. Ms. Adler actively litigates in all areas of employment law, including but not limited to matters involving discrimination, retaliation, whistleblower, wage and hour actions, WARN Act and restrictive covenant issues. Ms. Adler has experience litigating matters in both State and Federal Court.
Prior to joining McOmber McOmber & Luber, Ms. Adler was an associate with several Southern New Jersey law firms where she focused her practice on employment counseling and litigation, civil litigation and school...
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Business, Estate Planning, Personal Injury and Probate
Washington and Lee University School of Law
*Free Initial Telephone Consultation 609-953-2000*
In 1985, I graduated from Washington & Lee University School of Law where I served on the Law Review. Upon graduation I worked in the commercial litigation department of a large Atlantic City law firm until my departure in 1991 to form Markwardt & Katkocin, P.C., in Voorhees, New Jersey. I began my solo practice in 1994 and since then I have concentrated on estate planning, estate administration, and estate litigation; as well as contracts; business law; negligence; and real estate purchase and sale agreements.
I have taught Business Law as an adjunct instructor at Cabrini University...
John M. Hanamirian
Burlington County, NJ Business Law Attorney with 31 years of experience
Business, Health Care and Tax
Georgetown University School of Law and Ohio Northern University
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Karim P. Husain
Burlington County, NJ Business Law Lawyer with 22 years of experience
Offers Video ChatBusiness, Bankruptcy, Probate and Tax
Villanova University School of Law and University of Pittsburgh School of Law
Karim P. Husain concentrates his practice in the areas of Wills, Trusts & Estates, Bankruptcy, Business Consulting & Commercial Litigation and Tax Controversies & Tax Litigation. Formerly a senior associate with a private law firm and a Big 4 accounting firm, he also served as a judicial law clerk to the Hon. Charles A. Lord of the Commonwealth Court of Pennsylvania and to the Hon. Robert A. Latrone of the Philadelphia Court of Common Pleas. A long-time resident of the Philadelphia area, Mr. Husain received his Master of Laws in Taxation from the Villanova University School of Law, Juris Doctorate...
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Eric Ascalon
Camden County, NJ Business Law Attorney with 23 years of experience
Business, Entertainment & Sports and Real Estate
American University
In Eric's role as Vice President of Development for Catalyst, he works collaboratively with municipal officials and stakeholders to establish public/private partnerships that fulfill community needs at no cost to taxpayers.
He is an enthusiastic team builder that draws on years of experience as a business development professional in the art and design industry, and as a transactional attorney.
Eric's commitment to the community can be noted through leadership roles in various groups and nonprofits, including as Chairman of the acclaimed Garden State Film Festival. A recent Ironman 140.6 finisher, Eric's personal interests include distance running and triathlon.
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Jonathan D. Marx
Burlington County, NJ Business Law Attorney with 34 years of experience
Free ConsultationBusiness, Criminal and Personal Injury
Brooklyn Law School
Philadelphia Trial Attorney focusing on Personal Injury, Criminal Defense and Business Litigation. Practicing Lawyer for over 30 years.
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Eve R. Keller
Camden County, NJ Business Law Lawyer with 6 years of experience
(856) 354-9444
1949 Haddonfield-Berlin Road
Suite 100
Cherry Hill, NJ 08003
Business, Employment, Legal Malpractice and Personal Injury
Temple University Beasley School of Law
Eve R. Keller, Esquire, a 2014 graduate of Temple University Beasley School of Law, joined Folkman Law Offices, P.C., in September 2015. Prior to joining Folkman Law Offices, P.C., Ms. Keller served as a law clerk to the Honorable Ronald E. Bookbinder, A.J.S.C. in the Superior Court of New Jersey, Burlington County.
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Richard Shapiro
Burlington County, NJ Business Law Lawyer with 37 years of experience
Business, Construction, Divorce and Real Estate
Rutgers School of Law-Camden
How We Can Help You...
We pride ourselves in our ability to place our clients in the most advantageous position possible through careful legal planning. By offering sound legal advice based upon our years of experience, we look to prevent legal problems for our clients before they occur. And we solve our clients' problems when they do occur through aggressive, modern and professional litigation techniques.
Whether business or personal, litigation or non-litigation, our clients trust that we bring the skill and experience to successfully allow them to accomplish their goals.
At a time in history when the legal system seems to...
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Business, Elder, Estate Planning and Tax
Rutgers School of Law-Camden, Rutgers University - New Brunswick/Piscataway and Villanova University School of Law
Barry is well-credentialed, with his BA and JD from Rutgers, his MBA from Lehigh and his LLM in Taxation from Villanova. As a Tax Senior Accountant with Arthur Andersen & Co., in Philadelphia, he developed a strong background in tax, business, estate planning and review of financial statements. He also practices in the areas of partnership and corporation agreements, health care structuring, accounting, medical and law practice representation, mergers and acquisitions, sales and purchases of businesses. Barry practices in New Jersey and Pennsylvania. He belongs to the American Bar Association Business, Trust and Real Estate, and Tax Sections, as well...
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Janice Heinold
Burlington County, NJ Business Law Lawyer with 22 years of experience
Business, Personal Injury, Real Estate and Workers' Comp
Rutgers School of Law-Camden and The George Washington University Law School
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Business, Bankruptcy, Construction and Insurance Defense
Rutgers School of Law-Camden
Christopher A. Campbell is an Associate at Goldberg & Wolf LLC. He holds a Bachelor of Arts from the University of Washington and a Juris Doctor from Rutgers School of Law. Christopher’s practice is focused on corporate law, complex litigation, foreclosure, bankruptcy and restructuring. Christopher also has experience in a variety of fields including insurance coverage and defense, labor and employment, and copyright. He has participated in Alternative Dispute Resolution, and he has a diverse background in legal writing and drafting across a range of practice areas. Christopher was a federal law clerk to the Hon. Robert...
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Ron Graziano
Camden County, NJ Business Law Lawyer with 46 years of experience
Free ConsultationBusiness, Divorce, Family and Medical Malpractice
Rutgers School of Law-Camden
Ron Graziano has been an attorney in the Southern New Jersey area for over thirty years. He attended Rutgers-Camden Law School earning a Doctor Jurisprudence degree in 1973. While at Rutgers, Ron received the "Corpus Juris Secundum Award" for Most Significant Contribution to Overall Legal Scholarship at the law school. He was also appointed Associate Editor of the Rutgers-Camden Law Journal. In September 1973 Ron accepted a position as judicial clerk with Mitchell H.Cohen, at that time the Chief Judge of the New Jersey Federal System.
When his clerkship term ended Ron Graziano began his litigation career in 1974 as...
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Offers Video ChatCamden County, NJ Business Law Lawyer with 9 years of experience
Business, Communications, Probate and Trademarks
Seton Hall University School of Law
Mr. Nelson is a founding member of Moustakas Nelson LLC, where his practice includes corporate and business counseling, trademark application, outside general counsel, information technology, healthcare, and other transactional business representation, for clients ranging from individuals and start ups to publicly traded institutions. Mr. Nelson also litigates estate, trust, fiduciary, and guardianship matters, including will challenges and contested guardianships before New Jersey and Pennsylvania probate and orphans’ courts.
Before entering private practice, Mr. Nelson served as a law clerk to the Honorable Karen L. Suter, P.J. Ch., Chancery Division, General Equity and Probate Part (now Appellate Division), where he received...
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(856) 428-5577
35 Kings Highway Suite 212
P.O. Box 284
Haddonfield, NJ 08033
Offers Video ChatBusiness, Estate Planning, Real Estate and Tax
Western Michigan University
Kevin J. DiMedio represents his clients by utilizing a wide range of experiences gained while serving public, not-for-profit and private sector organizations. His practice focuses on corporate and commercial matters including comprehensive business support services, real estate development, sales and lease matters, and a variety of corporate and government compliance issues, to include any related arbitration, mediation and litigation resolutions. Having previously served as in-house counsel for both privately-held companies and a Fortune 500 company, Mr. DiMedio is able to view his clients’ needs from the perspective of a business owner as well as a client. He knows the importance...
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Thomas Tamburelli
Burlington County, NJ Business Law Lawyer with 35 years of experience
Offers Video ChatBusiness and Health Care
Villanova University School of Law
Mr. Tamburelli's practice is concentrated in the areas of health law, health care transactions, general business law and contracts. His in-depth knowledge of the intricate, highly regulated practice area of health law, coupled with his many years of experience, meticulous attention to detail, and caring commitment to his clients, place him in the highest echelon of the region's health law attorneys.
Mr. Tamburelli's clients include health care providers such as professional medical practices, individual health care professionals, hospitals, health care facilities, and businesses that provide services to health care providers.
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Albert J. Soler
Camden County, NJ Business Law Lawyer with 16 years of experience
Free ConsultationBusiness and Entertainment & Sports
University of Pennsylvania Law School
Albert is a an attorney, entertainment professional, legal media analyst, and founding member of Soler Legal LLC, Beat Street Entertainment, and Beat Street Music Group. Albert represents clients in a variety of practice areas, including entertainment, litigation, trademark, commercial transactions, licensing, and more.
Albert has counseled a variety of notable clients, including NFL running back Brian Westbrook of the Philadelphia Eagles, hip-hop legend Havoc of Mobb Deep, DJ and producer DJ L.E.S., Rapper Big Noyd, hip-hop pioneer E-40, recording artist and winner of America’s Got Talent Bianca Ryan, singer Riley McEvoy, mixed martial artists Jonavin “Spider” Webb and...
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Mark S. Cherry
Camden County, NJ Business Law Attorney with 34 years of experience
(856) 324-0307
385 Kings Highway North
Suite 101
Cherry Hill, NJ 08034
Free ConsultationOffers Video ChatBusiness, Bankruptcy, Real Estate and Tax
Widener University Delaware School of Law and Temple University Beasley School of Law
Over 30 Years Experience Helping Individuals and Businesses with Financial and Litigation Matters including Contracts, Bankruptcies, Wills, Real Estate and General Practice.
Mark is also a CPA and Certified Valuation Analyst.
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Carrie A. Ward
Camden County, NJ Business Law Lawyer with 15 years of experience
Offers Video ChatBusiness, Communications, Entertainment & Sports and IP
Rutgers School of Law-Camden
Carrie Ward is a business lawyer with a particular focus on entertainment, sports, communications, and media law clients. Carrie’s clients range from media group owners, small broadcasters and podcasters, actors, filmmakers, athletes, musicians, and start-up entrepreneurs. Ms. Ward also serves as outside general counsel to corporate clients. In addition to her private practice experience, Carrie worked in the legal departments of ABC, Inc. and Entercom Communications Corp. These experiences provide her a unique ability to analyze a client’s legal matter to create the most practical and economical solutions.
Ms. Ward also works with her clients...
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Robert Schwartz
Burlington County, NJ Business Law Lawyer with 33 years of experience
Offers Video ChatBusiness, Construction and Real Estate
Villanova University School of Law
Robert Schwartz is a shareholder and a member of the Sherman Silverstein's real estate department. He is recognized as a consummate professional, with notable expertise in real estate, business, corporate, and lending transactions.
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Micah U Buchdahl
Burlington County, NJ Business Law Attorney with 29 years of experience
Free ConsultationBusiness, Entertainment & Sports and Legal Malpractice
Temple University Beasley School of Law
Micah Buchdahl is an attorney focused on working with law firms on business development initiatives. He is the only marketing consultant and lawyer to ever chair the American Bar Association’s Law Practice Management Division. Based in Moorestown, New Jersey, he is president of HTMLawyers, Inc., a law marketing company. HTMLawyers has provided marketing services to law firms around the globe—from two attorneys to 3,000+. Micah has presented to nearly every major legal organization in the United States, and been quoted and/or published in periodicals ranging from Sports Illustrated and The New York Times to the National Law Journal and...
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Business and Real Estate
Widener University Delaware School of Law
Christopher Chiacchio concentrates his practice on corporate and real estate. Mr. Chiacchio also assists the firm in the area of business development and routinely meets with current and prospective clients.
Mr. Chiacchio’s wide range of experience includes representing clients with sales and acquisitions of businesses, commercial real estate transactions, land use and development projects. He also represents several local lenders.
Mr. Chiacchio’s community devotion runs deep. He served as Mayor of Moorestown Township, and was a member of Moorestown's Township Council. He was also a member of Moorestown Township Planning Board, and the Cinnaminson Township Zoning...
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Offers Video ChatBusiness, Collections, Employment and Insurance Claims
Widener University's School of Law.
Mr. Chiesa is an associate in Sherman Silverstein’s Litigation Group. A litigation attorney that gets results for his clients, Mr. Chiesa has successfully handled a wide-range of litigation matters including first-party insurance cases on behalf of the insured; plaintiff's personal injury matters; business disputes; employment matters on behalf of the employee; and collections. Mr. Chiesa also has successfully handled commercial foreclosure matters on behalf of various banking institutions.
In addition, Mr. Chiesa has considerable experience in municipal court matters, where he has successfully represented persons charged with traffic, disorderly persons, and drug-related offenses.
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David Silverman
Burlington County, NJ Business Law Lawyer with 31 years of experience
Offers Video ChatBusiness, Employment, Health Care and Tax
New York University School of Law and Temple University Beasley School of Law
Mr. Silverman's primary areas of concentration are business organization, employment, tax and health and structural planning (including non-profit organizations, as well as for-profit corporate and pass-through entities), commercial transactions (including mergers and acquisitions, reorganizations, etc.), employment law, taxation, contracts, real estate, health care and general business representation.
Mr. Silverman has developed particular expertise in employment and services related matters. In addition to drafting and negotiating employment contracts, consulting agreements and termination/severance arrangements from both the service provider and recipient perspectives, he assists in the creation of company-specific employment manuals, policies and procedures, and guides the Firm's clients through the maze of...
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Leonard Rossetti
Burlington County, NJ Business Law Attorney with 33 years of experience
Offers Video ChatBusiness, Construction and Real Estate
Temple University Beasley School of Law
Leonard R. Rossetti is a shareholder of the Firm. Mr. Rossetti is a highly professional and personable counselor, who concentrates his practice on commercial and residential real estate transactions, zoning and land use, construction and other commercial lending, as well as corporate and business law. With regard to zoning and land use matters, Mr. Rossetti not only appears before numerous boards across the region, but has served as Solicitor to the Cherry Hill Township Zoning Board (January 1999 - February 2003).
With regard to real estate transactions, Mr. Rossetti has particular expertise in complex land titles and title insurance matters. Before...
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Camden County, NJ Business Law Lawyer with 19 years of experience
Business, Health Care, Real Estate and Trademarks
Seton Hall University School of Law, Villanova University School of Law and New England Law | Boston
Nikitas "Nick" Moustakas is a founding member and current managing member of the firm. His practice focuses on corporate and business counseling, trademark application, outside general counsel, information technology, healthcare, employment, and other transactional business representation, for clients ranging from individuals and start ups to publicly traded institutions. Mr. Moustakas also regularly assists clients in locating and securing financing and partners and otherwise negotiating and bringing deals to the closing table.
His experience representing corporate, business, and individual clients includes guidance with contract preparation, review, and negotiation, business transactional law, and real estate/business acquisitions and sales, as well...
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Ronald Cappuccio
Camden County, NJ Business Law Attorney with 43 years of experience
Offers Video ChatBusiness and Tax
Georgetown University Law Center and University of Kansas School of Law
Ronald J. Cappuccio, J.D., LL.M.(Tax), Tax Lawyer, is a Business and Tax Attorney emphasizing Personal and Business IRS Tax Negotiation and controversies, past-due taxes, Offers In Compromise, Installment Agreements, as well as Audits, Delinquent Tax, and Tax Collections Issues, Employee and Independent Contractor issues, Payroll Taxes, Tax Liens, Wage Levy Release, Bank Levies and Seizures. NJ Tax Court, US Tax and US Court of Federal Claims representation. We can help you start a Limited Liability Company ( LLC ) which can be the best form of business organization, as well as establish Corporations, S Corporations, Partnerships, Limited Partnerships and Non-Profit...
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Offers Video ChatBusiness, Arbitration & Mediation and Bankruptcy
Temple University Beasley School of Law
Mr. Abramowitz has over 40 years’ experience in various aspects of corporate reorganizations and workouts, as well as commercial litigation and is widely recognized as a leader of the bankruptcy bar. He has successfully reorganized numerous debtors and has represented creditors’ committees, secured and unsecured creditors and trustees. Mr. Abramowitz has also served as trustee in a number of Chapter 11 cases. A substantial part of his practice is related to both in court and out of court workouts involving debtors, guarantors and lenders. He has been involved in mass tort cases relating to asbestos, as well as diet supplements....
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Bruce Luckman
Burlington County, NJ Business Law Attorney with 37 years of experience
Offers Video ChatBusiness and Arbitration & Mediation
Suffolk University
Bruce Luckman is a Shareholder and General Counsel at Sherman Silverstein. His practice areas include General Commercial Litigation, Financial Services Industry/Banking, Fair Credit Reporting Act, Commercial Foreclosures, Corporate, Business & Financial Services, and Fair Credit Reporting Act Compliance. He is an accomplished commercial litigator with experience and success in jury, non-jury, and arbitration cases. Mr. Luckman has been praised by clients for both his pragmatic, strategic approach and exceptional courtroom presence. He is dedicated to providing comprehensive advocacy for your legal needs.
Mr. Luckman received a B.A.in English Literature from Boston University. In 1983, he earned his J.D. from Suffolk University....
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Business and Immigration
Duquesne University
Mr. Penrod left the banking industry to pursue law. He first clerked at a prosecutor’s office in Idaho, focusing on business and financial crimes. He then moved to New Jersey where he owned and operated Penrod Law Office, LLC practicing consumer law, criminal defense, contracts, bankruptcy, and international/domestic business legal services. He then was an associate at Barry, Corrado & Grassi, P.C. where he practiced employment law, civil rights, and criminal/municipal defense.
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.
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