Pleasant Grove, Utah Business Lawyers

Douglas Smith
Claimed Lawyer Profile
ALPINE, UT Business Law Attorney with 40 years experience
(503) 840-0000 201 Red Pine Drive #4
ALPINE, UT 84004-5618
Free ConsultationBusiness and Trademarks
Brigham Young University
Douglas D. Smith
Franchise Smith, LLC
Attorney handling matters in franchising and multi-unit operations
Birthplace: Idaho Falls, Idaho
Education: Brigham Young University,
- Bachelor's degree in political science, 1976;
- J. Reuben Clark Law School, Brigham Young University,
- Juris Doctorate, 1978
Licensed in Oregon and Utah

Doug Smith has specialized in franchise law since 1981 with an emphasis on structure and drafting of franchise agreements and disclosure materials; selection and registration of trademarks; compliance with state and federal franchise and business opportunity laws including the preparation of relevant disclosure and registration materials; and franchise related litigation. He has a working knowledge of French and Romanian.

He has...
Lillian Meredith
Claimed Lawyer Profile
American Fork, UT Business Law Lawyer with 18 years experience
(801) 874-4983 76 N Merchant
American Fork, UT 84003
Business, Bankruptcy, Divorce and Education
Pepperdine University
Jason Wilcox
Claimed Lawyer Profile
American Fork, UT Business Law Attorney with 20 years experience
(801) 367-7955 P.O. Box 945
American Fork, UT 84003
Business, Construction, Estate Planning and Real Estate
Christopher J. Salcido
Claimed Lawyer ProfileQ&ABlawgsearchSocial Media
Provo, UT Business Law Lawyer with 11 years experience
(801) 800-8246 2545 North Canyon Road
Provo, UT 84604
Free ConsultationBusiness, Criminal, DUI and Divorce
The University of Utah S.J. Quinney College of Law
Voted by his colleagues to the Super Lawyer list in Utah, Christopher J. Salcido is one of the best Utah Divorce Attorneys and Utah Criminal Defense Lawyers in practice. Chris has a reputation of out of the box thinking and brings a vast experience to the table in divorce and family law matters such as custody disputes, alimony issues, child support, paternity, and more. Chris is also well known for his methods of aggressive criminal defense. In criminal defense matters, Chris represents people all over the state of Utah facing such charges as DUI, drug possession, assault, theft, felonies, etc....
Thomas Seiler
Claimed Lawyer ProfileSocial Media
PROVO, UT Business Law Lawyer
(801) 375-1920 2500 N. University Ave.
PROVO, UT 84604
Business, Appeals, Personal Injury and Real Estate
As a leading Utah commercial litigation and personal injury lawyer, Thomas W. Seiler has earned a prestigious reputation throughout the Utah legal community as a diligent, experienced and knowledgeable advocate. Mr. Seiler has earned the prestigious AV rating from Martindale Hubbell. He was recently named one of the top 100 Mountain States Attorneys by Super Lawyers magazine 2013 edition. In addition to serving numerous corporate and individual clients, he has long been committed to advancing the legal profession and serving the civic and community life of Provo and the state of Utah . Since 1991, he has served on...
Marc Austin
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Lawyer with 21 years experience
(801) 374-8925 3521 N University Ave
Provo, UT 84604
Business, Estate Planning, Probate and Tax
Brigham Young University
I am the President and owner of Marc A. Austin, P.C. and have practiced law since 1998. I am licensed as both an attorney and Certified Public Accountant (CPA) in the state of Utah. I specialize in probate and trust matters, tax planning, estate planning, limited liability companies, and other business entities.
Paul R Maxfield
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Attorney with 8 years experience
(801) 374-3000 3651 N 100 E, Ste. 375
Provo, UT 84604
Business, Estate Planning and Real Estate
Brigham Young University
Paul practices law with the following emphasis: Estate Planning, Business, and Real Estate. As an attorney Paul has: Drafted estate planning documents including Wills, Trusts, Powers of Attorney, Healthcare Directives, Gun Trusts, Irrevocable Trusts, Asset Protection Trusts, Guardianship Designations, and more; Drafted many contracts including Leases, Trust Deeds/Notes, Operating Agreements, Non-Compete/None-Disclosure Agreements, Employment Agreements, Business Contracts, Operating Agreements, By-Laws, Real Estate Purchase Contracts, etc.; Represented multiple businesses in legal proceedings, negotiations, and other adverse situations including: Contract Disputes, Negotiating Deals, Employment Law Disputes, ADA Compliance Disputes, FDCPA and FCRA Claims, and Trademark Disputes; and Assisted businesses in Regulatory...
Russell Weekes
Claimed Lawyer ProfileSocial Media
Orem, UT Business Law Attorney with 15 years experience
(888) 818-9221 207 East 860 South
Orem, UT 84058
Free ConsultationBusiness, Bankruptcy, Consumer and Estate Planning
University of Oregon School of Law
Our Low Cost Bankruptcy program has helped hundreds of people file bankruptcy in Utah fast for as little as $0 down. Salt Lake City Utah Bankruptcy attorneys with Capstone Law help their clients get financial relief and stop foreclosure, repossession, and garnishments fast with low upfront costs, flexible payment arrangements, a convenient online process, and understanding attorneys and staff. Need to file bankruptcy, but think you can't afford it? Think Again! We understand that the people who need to file bankruptcy the most usually don't have the $1,500 or more upfront to file bankruptcy. That's why with...
Dana Ball
Claimed Lawyer ProfileSocial Media
Orem, UT Business Law Lawyer with 17 years experience
(801) 851-5502 1344 S 800 E
Ste 200
Orem, UT 84097
Business and Employment
We provide legal services to small businesses in the state of Utah.
Dana Ball is a former litigation attorney who used to sue businesses. She has seen too many good business owners end up in bad situations, so today she helps them avoid common legal mistakes that land them in court. Dana’s 20 years of experience brings value and relief to small business owners who want to avoid the headaches and costs of lawsuits. Dana has made the whole process of having access to a lawyer easy and affordable with set pricing, ongoing legal support, and monthly plans to spread out the costs of...
Stephen William Whiting
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Lawyer with 12 years experience
(801) 691-7770 3651 N 100 E, Suite 300
Provo, UT 84604
Free ConsultationBusiness, Collections, Construction and Insurance Claims
Whiting & Jardine has three guiding philosophies: 1. Provide something of value to everyone who asks for help. 2. A good lawyer does not cost money. He saves money. 3. Building on the first two philosophies, always provide a level of service, that our clients could not have been better served by going anywhere else. Stephen W. Whiting is an attorney who has prevailed in over a thousand cases and saved millions of dollars for his clients. Mr. Whiting has a proven track record of putting his clients in positions of strength and obtaining optimal resolutions. His areas of practice include construction law, insurance...
Jeffrey Cardon
Claimed Lawyer Profile
Orem, UT Business Law Attorney with 14 years experience
(385) 222-3433 P.O. Box 971597
Orem, UT 84097
Business, Real Estate, Securities and Tax
University of Oregon School of Law
Steven R. Sumsion
Claimed Lawyer Profile
Provo, UT Business Law Attorney
(801) 375-2830 3651 N 100 E Suite 300
Provo, UT 84604
Business, Construction, IP and Real Estate
Brigham Young University
Diversified business lawyer with over 25 years of experience, including international, corporate, law firm, federal judicial clerkship and teaching background. Admitted in New York, Pennsylvania and Utah. Qualified with the U.S. Supreme Court and 10th Circuit. Fluent in Mandarin Chinese.
Justin Heideman
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Attorney with 19 years experience
(801) 472-7742 2696 N. University Avenue Suite 180
Provo, UT 84604
Free ConsultationBusiness, Civil Rights, Estate Planning and Securities
Mercer University Walter F. George School of Law
Chris Dexter
Claimed Lawyer Profile
Orem, UT Business Law Attorney with 24 years experience
(801) 225-9900 University Office Park
1360 South 740 East
Orem, UT 84097-8081
Business, Criminal, Personal Injury and Real Estate
Southern Illinois University
Matthew Tuttle
Claimed Lawyer ProfileSocial Media
Lehi, UT Business Law Lawyer with 11 years experience
(801) 228-8967 3019 N 250 W
Lehi, UT 84043
Free ConsultationBusiness, Estate Planning, IP and Trademarks
Seton Hall University School of Law
Benjamin Lakey
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Attorney with 6 years experience
2545 N Canyon Road
Suite 100
Provo, UT 84604
Free ConsultationBusiness, Divorce, Real Estate and Securities
Brigham Young University
Ben grew up in Provo, Utah, and graduated from Provo High School. After high school, he joined the Army Reserves before going to Warsaw, Poland to serve an LDS mission. After returning from military duty in Afghanistan, he completed his BA in Philosophy at the U of U, and law school at BYU. Ben has personal experience in business finance, accounting, and asset protection. Since 2001, he has been an avid real estate investor, having personally owned nearly sixty parcels of real estate, and facilitating hundreds of transactions for investors. He is also a producer of the feature film,...
Brenton Ripley
Claimed Lawyer ProfileSocial Media
Provo, UT Business Law Lawyer with 22 years experience
(801) 377-9787 3651 N 100 E
Provo, UT 84604
Free ConsultationBusiness, Estate Planning and Probate
University of Arizona
Nelson Abbott
Claimed Lawyer Profile
Provo, UT Business Law Attorney with 25 years experience
(801) 373-1112 3651 N 100 E, Ste. 300
Provo, UT 84604
Free ConsultationBusiness, Medical Malpractice, Personal Injury and Products Liability
Brigham Young University
Born: Escondido, California, January 30, 1966. Admitted to bar: 1994, Utah and U.S. District Court, District of Utah. Education: Brigham Young University (B.A., in Economics, 1989; M.B.A., 1993; J.D., cum laude, 1993). Author and Editor : Brigham Young University Journal of Public Law. Co-Author: Books: How to Form a Corporation in any State, Advocate Publishers, 1990; The Complete Asset Protection Plan, Advocate Publishers, 1990. Co-Author, "Developing an Employee-Centered Electronic Monitoring System," Journal of Systems Management, August 1993. Author, "United States v. Halper: Making Double Jeopardy Available in Civil Actions," 6 Brigham Young University Journal of Public Law 551, 1992. Activities: Part Time Faculty...
Aaron Johnstun
Claimed Lawyer ProfileSocial Media
Orem, UT Business Law Attorney with 12 years experience
1443 South 550 East
Orem, UT 84097
Free ConsultationBusiness, Employment and Securities
University of Kansas School of Law
Mr. Johnstun is the personal founder of Johnstun Law. His legal practice focuses on business transactions, corporate law, and startup businesses. He has a depth of experience in guiding complex transactions and litigation to a successful resolution. Representative legal matters involve business transactions and litigation opposite of Utah’s best law firms. Read more about Johnstun Law’s story.

Outside the office, Aaron enjoys biking, golf, Kansas basketball, hunting in the Rocky Mountains, catching a good baetis hatch, reading books on startups and marketing, and mauling his kids, and Pudelpointers.

Core Practice Areas:
Business Formations and Startups
Business Transactions
Commercial Contracts
Corporate Governance
Trademarks/Copyrights
Complex Business Litigation
Securities Fraud
Finance/Banking
Employment Matters
Healthcare Compliance
Administrative...
Matthew R. Howell
Claimed Lawyer Profile
Provo, UT Business Law Lawyer with 26 years experience
(801) 426-8200 3301 North University Avenue
Provo, UT 84604
Free ConsultationBusiness, Appeals, Criminal and Family
Columbia Law School
A former federal prosecutor now representing businesses and individuals across a range of practice areas, Matthew R. Howell began his career as an Assistant United States Attorney for the U.S. government in Salt Lake City, Utah, prosecuting crimes against federally insured financial institutions and crimes committed on Indian reservations and federal lands. After four years, Matt joined David K. Isom Law Offices, where he focused on coal contract litigation and arbitration and other complex commercial litigation, including qui tam (whistleblower) claims and class action lawsuits. Since joining Fillmore Spencer LLC in 2005, Matt has worked on cases large and...
Dallas B. Young
Claimed Lawyer Profile
Provo, UT Business Law Lawyer with 10 years experience
(801) 375-3000 226 W. 2230 N.
Provo, UT 84603
Business, Appeals, Asbestos and Insurance Claims
Albany Law School
Dallas graduated from Albany Law School in Albany, New York in 2008. Before joining Ivie & Young, he clerked for Judge David N. Mortensen in the Fourth District Court in Utah. Dallas represents the fourth generation of the Young family to practice at Ivie & Young.
Daniel W. McKay
Claimed Lawyer Profile
Provo, UT Business Law Attorney with 19 years experience
(801) 812-1000 2696 N University Ave
Suite 180
Provo, UT 84604
Business, Divorce, Family and Real Estate
Brigham Young University
Bruce Nelson
Claimed Lawyer Profile
Lehi, UT Business Law Lawyer with 15 years experience
(801) 787-2301 633 E. 380 S.
Lehi, UT 84043
Business, Estate Planning, Family and Real Estate
Bruce Nelson
Principal Attorney

Bruce Nelson is the founder and principal attorney of The Nelson Law Firm, PLLC. Bruce focuses his practice on business & civil litigation, family law, alternative dispute resolution, business and corporate matters, personal injury and many others.

Bruce works closely with clients to achieve their desired legal solutions. Such results are frequently obtained through negotiation as opposed to litigation although each matter has its own unique characteristics.

Before founding Nelson Law in 2004, Bruce utilized his extensive business and corporate experience in new product and new business development, training, along with conducting needful discovery for mergers and...
John Buckley
Claimed Lawyer ProfileResponsive Law
Provo, UT Business Law Lawyer with 36 years experience
(801) 223-9595 3301 N University Ave
Provo, UT 84604
Free ConsultationBusiness, Estate Planning and Real Estate
Gregory Taggart
Claimed Lawyer Profile
Orem, UT Business Law Attorney
(801) 224-4024 1089 N 910 E
Orem, UT 84097
Business and Estate Planning
Ryan L Jensen
Claimed Lawyer ProfileQ&ABlawgsearchSocial Media
Salt Lake City, UT Business Law Lawyer with 18 years experience
(801) 733-9292 3115 Lion Lane, Suite 160
Salt Lake City, UT 84121
Business, Estate Planning, IP and Probate
Brigham Young University
Prior to founding Pharos Law Group, I worked in Chicago for two of the world’s leading law firms and also worked at one of Utah’s premier law firms. These firms provided superb legal training, but I was often frustrated with the “impersonal” nature of working for large international business entities and the lack of opportunity to assist families and individuals in a meaningful way. When I decided to venture out on my own, my prior law firm experiences led me to focus exclusively on estate planning. I am now able to provide clients with a full range of basic and...
Devin W. Quackenbush
Claimed Lawyer ProfileQ&ASocial Media
Murray, UT Business Law Lawyer with 9 years experience
(855) 217-3830 480 East Winchester Street
STE 200
Murray, UT 84107
Free ConsultationBusiness, Construction, Divorce and Family
Creighton University
Devin Quackenbush was born and raised in Utah County, Utah. He became interested in the law at an early age. During his undergraduate studies at Brigham Young University, Devin interned for the FBI in Quantico, Virginia. From his experience at the FBI, Devin's interests in the law increased and he decided to pursue a career as an attorney. Devin went to law school at Creighton University where he was the Executive Editor of the Creighton Law Review. He was published in the 42nd volume of the law review for his case note on child...
Kenneth Prigmore
Claimed Lawyer ProfileQ&ASocial Media
Spanish Fork, UT Business Law Lawyer with 13 years experience
(801) 210-1058 946 N 200 E
Spanish Fork, UT 84660
Free ConsultationBusiness, Estate Planning and Real Estate
University of Oklahoma College of Law
Ken Prigmore owns his firm and has been practicing law in the state of Utah for over 12 years. When he isn't at work, you can usually find him swimming at the Rec Center or spending time with his family. Ken's professional accomplishments include presiding over two Attorney training groups in his field. His favorite local vacation spot is St. George, Utah. His favorite location to attend a Federal hearing (and go snorkeling) is Kona, Hawaii. Ken is put off by high-pressure sales which makes him careful to give his clients pressure-free options and advice.
Randy B Birch
Claimed Lawyer ProfileSocial Media
Heber City, UT Business Law Attorney with 35 years experience
(435) 654-4300 114 South 200 West
Post Office Box 763
Heber City, UT 84032
Business, Arbitration & Mediation, Collections and Personal Injury
University of Utah
Randy has practiced law in Utah since April of 1984. He offices in Heber City, Utah, and handles legal matters throughout the State. He has extensive experience with accident and injury claims, construction claims and litigation, collections, trucking, wills and trusts, and probate. He is a frequent speaker on construction and collection law topics. With a J.D. degree from the University of Utah, he is a trained mediator and arbitrator, and speaks Spanish. Until his appointment as Heber City's Justice Court Judge, a part time position, he was on the Board of the Utah Association of Criminal...
Michael Swensen
Claimed Lawyer ProfileQ&ASocial Media
Sandy, UT Business Law Attorney with 7 years experience
(801) 441-1517 8619 S. Sandy Parkway, Ste. 111
Sandy, UT 84070
Business, Collections, Insurance Claims and Products Liability
University of Oklahoma College of Law
I have a diverse set of skills that will enable me to properly evaluate your claims. I have worked in the energy industry, insurance industry, and small business community. I am committed to providing the best legal advice possible and helping my clients achieve maximum results.
Abraham Bates
Claimed Lawyer ProfileSocial Media
Salt Lake City, UT Business Law Lawyer
(801) 662-0077 4525 Wasatch Blvd
Suite 300
Salt Lake City, UT 84124
Free ConsultationBusiness, Bankruptcy, Consumer and IP
University of Utah
Abraham Bates is a foreclosure-defense attorney practicing in Utah. Based out of Salt Lake City, his practice covers the entire state of Utah, Nevada, Arizona and California, and he is the Managing Partner of a law firm with attorneys licensed in the states of Nevada, Arizona and California. Abe is a committed defender of the rights of homeowners and he strongly believes that homeownership - including having equity in your home - is fundamental to the fabric of democracy and American society. As Managing Partner of Wasatch Advocates and Homeowner Legal Defense Advocates, Abe manages a team of over 30 attorneys,...
Michael J Williams
Claimed Lawyer ProfileSocial Media
South Jordan, UT Business Law Lawyer with 6 years experience
(801) 923-4080 3731 W South Jordan Parkway
Ste 102-203
South Jordan, UT 84009
Business, Communications, Employment and IP
The George Washington University Law School
Michael J. Williams is a Utah-based attorney whose practice areas include complex commercial transactions, technology licensing, SaaS / PaaS agreements, cyber security, information privacy, corporate finance, corporate governance, and employment matters.

Michael received his juris doctor degree from The George Washington University Law School and is a member of the Utah State Bar.

Michael and his wife, Liz live with their two kids in Greater Salt Lake City.
Spencer Ball
Claimed Lawyer ProfileSocial Media
Salt Lake City, UT Business Law Lawyer with 31 years experience
(801) 453-2000 7084 South 2300 East, Suite 250
Salt Lake City, UT 84121
Free ConsultationBusiness, Estate Planning, Probate and Real Estate
Brigham Young University
Spencer Ball has 26 years experience in handling real property transactions, closing and title insurance issues, litigation, business and contract law, estate planning and probate. His wide breadth of experience gives him a perspective which enables him to advise and help you with your present needs and issues.
Elliot P Smith
Claimed Lawyer ProfileSocial Media
South Jordan, UT Business Law Lawyer with 13 years experience
(801) 305-4114 1682 Reunion Ave., Suite 100
South Jordan, UT 84095
Business, Estate Planning and Tax
Case Western Reserve University
Elliot P. Smith is a licensed attorney and a certified public accountant with the law firm Pearson, Butler, & Carson, PLLC. His legal practice includes business, estate planning, and taxation.
Jared Pearson
Claimed Lawyer ProfileSocial Media
Sandy, UT Business Law Attorney with 13 years experience
(801) 888-0991 9192 South 300 West
Suite 35
Sandy, UT 84070
Free ConsultationBusiness, Bankruptcy, Criminal and Divorce
Brigham Young University
Jared Pearson is a licensed Utah litigation attorney. Before forming Pearson Law Firm Jared practiced law in both Salt Lake and Utah County and represented companies and individuals in a number of matters, including family law, divorce, bankruptcy, criminal defense, contract disputes, personal injury, real estate transactions, and corporate law. Jared is an experienced bankruptcy attorney that has handled many Chapter 7 and Chapter 13 bankruptcies. Jared has the knowledge and resources to handle any consumer bankruptcy case from start to finish and has the experience to foresee specific issues based on the unique circumstances of any given case...
Jefferson S Cannon
Claimed Lawyer ProfileQ&ASocial Media
Sandy, UT Business Law Attorney with 10 years experience
(801) 255-7475 8619 South Sandy PKWY Suite 111
Sandy, UT 84070
Business, Collections, Estate Planning and Real Estate
University of Nebraska - Lincoln
Geoffrey C Dietrich
Claimed Lawyer ProfileSocial Media
South Jordan, UT Business Law Lawyer with 11 years experience
(801) 495-4104 1682 W. Reunion Ave.
Suite 100
South Jordan, UT 84095
Free ConsultationBusiness, Bankruptcy and Estate Planning
Brigham Young University
Clinton J Cutler
Claimed Lawyer ProfileSocial Media
Draper, UT Business Law Lawyer with 5 years experience
(801) 618-4469 12441 900 E #235
Draper, UT 84020
Free ConsultationBusiness, Estate Planning, Probate and Real Estate
University of the Pacific, McGeorge School of Law
C. Justin Cutler founded J.Cutler Law after realizing that the traditional practices of conventional law firms are not customer friendly. Justin seeks to change that by offering simple, flat-fee pricing and 100% money back satisfaction guarantees.
Brian Higley
Claimed Lawyer ProfileSocial Media
South Jordan, UT Business Law Lawyer with 8 years experience
3889 Coastal Dune Drive
South Jordan, UT 84095
Free ConsultationBusiness and Securities
The University of Utah S.J. Quinney College of Law
Mr. Brian Higley graduated from the University of Utah S.J. Quinney College of Law and has focused on securities law his entire legal career. He is licensed to practice in the State of Utah and is a member of the Utah State Bar Securities Section. He is also fluent in Spanish.

Mr. Higley assists various clients primarily in the areas of public company disclosure, corporate finance, and mergers and acquisitions, including private placements, public and private offerings, Securities and Exchange Commission and Blue Sky compliance and reporting requirements, asset and stock purchases, and general corporate practice.

During law school, Mr. Higley externed...
Justin Craig Rammell
Claimed Lawyer ProfileSocial Media
Salt Lake City, UT Business Law Attorney with 12 years experience
(801) 432-0632 5383 South 900 East, Suite 205
Salt Lake City, UT 84117
Business, Elder, Energy and Estate Planning
University of Nebraska - Lincoln
Mr. Rammell graduated from the University of Nebraska College of Law in 2007, with distinction. In 2013, he earned an LL.M. degree in Natural Resources from the University of Utah College of Law. During his LL.M. he was awarded a scholarship from the Rocky Mountain Mineral Law Foundation and was a David C. Williams Memorial Graduate Fellow.
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Business Lawyers in Nearby CitiesBusiness Lawyers in Nearby Counties

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.