[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-383943-105":53,"doc-detail-383943-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","solo-small-firm-toolkit-2025","Solo-Small-Firm-Toolkit-2025","","A practical law practice management toolkit focused on California solo and small firm attorneys, updated for January 2025. It provides an overview of key operational topics, including business structures, banking considerations, bookkeeping and accounting, technology issues, insurance, office space and organization, employment and human resources, business development, client intake and management, and legal research. It is designed as a starting point with guidance, commentary, and suggestions to support both new attorneys and experienced attorneys transitioning to a solo or small firm setting.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/solo-small-firm-toolkit-2025/383943/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/solo-small-firm-toolkit-2025/383943.png","ImageObject",442,249,{"name":88,"@type":89},"Well Done","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-09","2026-09-24",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the BASF Solo and Small Firm Toolkit (January 2025 edition)?","Question",{"text":108,"@type":109},"It offers guidance, commentary, and suggestions on practical issues facing solo and small firm attorneys, serving as an overview and starting point for deeper research.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What business structures can attorneys use in California?",{"text":113,"@type":109},"Attorneys may operate using vehicles such as sole proprietorships or professional law corporations, depending on whether they are solo or have equity partners; limited liability companies are not available for attorneys in California.",{"name":115,"@type":106,"acceptedAnswer":116},"Why is the limited liability company (LLC) not available for attorneys in California?",{"text":117,"@type":109},"California law prohibits attorneys from rendering professional services through an LLC, citing California Corporations Code Section 17375.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},383943,1791379849,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":15},5909892210082,"https://ap-avatar.wpscdn.com/avatar/56001069da27c9f41e8?x-image-process=image/resize,m_fixed,w_180,h_180&k=1789614185077863061","SOLO/ SMALL FIRM TOOLKIT  \nJ A N U A R Y 2 0 2 5  \nIntroduction ................................ 3  \nBusiness Structures for Attorneys ................................ 4  \nBanking ................................ 7  \nBookkeeping and Accounting ................................ 9  \nTechnology Issues: Devices and Software ................................ 11  \nInsurance ................................ 14  \nOffice Space ................................ 17  \nOffice Organization ................................ 21  \nEmployment & Human Resources ................................ 23  \nBusiness Development ................................ 28  \nClient Intake and Management ................................ 30  \nLegal Research ................................ 32  \nTABLE OF CONTENTS  \n2  \nINTRODUCTION  \nWelcome to the BASF Solo and Small Firm Toolkit! The Toolkit was first published in 2013, and then revamped in 2025. The current edition, like the original, was prepared by solo and small firm attorneys for solo and small firm attorneys. It contains guidance, commentary, and suggestions about a wide range of practical considerations facing attorneys who a re new to solo or small firm practice, whether as new attorneys or as experienced attorneys transitioning into a new practice environment.  \nThe material in the Toolkit is intended as an overview of several key issues, and a jumping off point for further inquiry as needed. New and experienced solo and small firm attorneyscan and should avail themselves of the many resources available for deeper background on the these issues, such as the State Bar’s resources on law office management.  \nWelcome, and we look forward to collaborating with you.  \nWarmly,  \nThe Members of the Law Practice Management Subcommittee of the BASF Solo and Small Firm Committee  \n[www.sfbar.org](www.sfbar.org) 3  \nBUSINESS STRUCTURES FOR ATTORNEYS  \nIf you plan to practice law in California, there are three main vehicles through which you can operate your law practice, depending on whether you are operating solo or with equity partners.  \nIf you are solo, you can operate as either a sole proprietorship or as a singleshareholder/single-director professional law corporation. If you have one or more partners, you can operate as a multi-shareholder/multi-director professional law corporation or a limited liability partnership. As highlighted below, attorneys cannot practice law in California through a limited liability company.  \nBelow, we provide a general idea of the various filings/requirements/tax treatments that may apply to your chosen legal form. This information is not exhaustive or conclusive, and you are highly encouraged to engage legal counsel and tax advisors in connection with forming your law practice to understand the full extent of your obligations and required formalities.  \nLimited Liability Company  \nThe limited liability company ( LLC) legal form is not available to attorneys. California Corporations Code Section 17375 prohibits limited liability companies from rendering professional services, including legal services. Therefore, you cannot operate a law firm asan LLC in California.  \nSole Proprietor  \nA solo practitioner can practice as a sole proprietor (SP), which is the simplest structure both from a formalities perspective and a tax perspective. This is because no separate legal entity is formed apart from you as the attorney. Attorneys may find the simplicity of an SP attractive if they do not have a large office staff or employees to worry about and do not want to worry about ongoing corporate filings or additional tax returns.  \nFor income tax purposes, your income as an SP is reported on your individual income tax return (SPs are not required to obtain EINs by the IRS) . California does not impose a business or entity-level tax on an SP.  \nThe downside to the SP structure, however, is that it does not provide the SP with any corporate liability shield because there is no entity apart from the ","cbCaitI3nhCvgTd8","https://ap.wps.com/l/cbCaitI3nhCvgTd8","pdf",1218673,35,"English","# Introduction\n## Business Structures for Attorneys\n## Banking\n## Bookkeeping and Accounting\n## Technology Issues: Devices and Software\n## Insurance\n## Office Space\n## Office Organization\n## Employment & Human Resources\n## Business Development\n## Client Intake and Management\n## Legal Research","[{\"question\":\"What is the purpose of the BASF Solo and Small Firm Toolkit (January 2025 edition)?\",\"answer\":\"It offers guidance, commentary, and suggestions on practical issues facing solo and small firm attorneys, serving as an overview and starting point for deeper research.\"},{\"question\":\"What business structures can attorneys use in California?\",\"answer\":\"Attorneys may operate using vehicles such as sole proprietorships or professional law corporations, depending on whether they are solo or have equity partners; limited liability companies are not available for attorneys in California.\"},{\"question\":\"Why is the limited liability company (LLC) not available for attorneys in California?\",\"answer\":\"California law prohibits attorneys from rendering professional services through an LLC, citing California Corporations Code Section 17375.\"}]","Solo-Small-Firm-Toolkit-2025 | PDF",1790260387]