Hello and Welcome!

This seminar will be approximately 2 hours. Please make sure to ask any questions you may have before the seminar ends! If you have any follow up questions after the seminar is over, please make sure to discuss them with your manager or the Trainer from this session.

To get everything out of this class, you will need to actively participate in the exercises, take notes and ask any questions you may have.

The icons used in this workbook to show areas for activities and questions are below:

If you do not fill out the evaluation form in class, fill it out online!

Intranet/Forms/Training/Training Evaluation

Our Agenda:

I. Business Account Overview

Learn about the Business Accounts we have, why they are important and what they can do for E&A and the member.

o Learning Objectives:

q Discover why Business Accounts are important to E&A and the member

q Learn what our Business Account products & services are

II. Businesses Defined

We will discuss the different business types and how to distinguish between them.

o Learning Objectives:

q Learn the different types of businesses.

q Understand the different business documentation

q Distinguish the difference between different businesses

III. Business Account SOP

Put it all together with business scenarios driven by the new Business Account SOPs

o Learning Objectives:

q Conduct a business transaction for at least 1 type of business

q Read through and understand how to complete opening and editing a Business Account.


I. Business Account Overview

Learn about the Business Accounts we have, why they are important and what they can do for E&A and the member.

o Learning Objectives:

q Discover why Business Accounts are important to E&A and the member

q Learn what our Business Account products & services are

E&A provides products and services specific to business. Why would this be beneficial for the member and for E&A?

Work with a partner to determine why it is beneficial for both parties to have Business specific products and services

E&A benefits by: The Members benefit by:

·

With our current business account penetration at ____________ accounts and our commercial lending penetration at _________ loans there is a lot more we are looking to do in the future to help make the most for business in the area. Some of our future planning options are new business account options (deposit accounts, new checking features, new Money Market features). We will also look to offer additional services such as telephone, online, merchant services, etc! We want to appeal to all business types; new, established, large!


II. Businesses Defined

We will discuss the different business types and how to distinguish between them.

o Learning Objectives:

q Learn the different types of businesses.

q Understand the different business documentation

q Distinguish the difference between different businesses

With a partner, complete the following activity. Fill in the questions for the following business types:

Sole Proprietorship

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________

Partnerships

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________

Limited Partnerships

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________


LLCs

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________

PLLC

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________

Corporations

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________

Unicorporated Organization or Association

Definition:____________________________________________________________________________________________________________________________________________

Who is liable for the business? __________________________________________________

TIN required: SSN EIN Other: ______________________________


Sole Proprietorship (aka DBA, Doing Business As):

Definition: “One owner” The sole owner assumes all responsibilities for the business.

Liability: Owner is 100% liable for assets and liabilities.

TIN: Business may operate with a EIN number or their social security number.

General Partnerships:

Definition: “Two or more owners.” All owners share all responsibilities for the business.

Liability: Owners have unlimited liability.

TIN: Business will operate with a EIN number.

Limited Partnerships:

Definition: A legal entity which includes a general partner and one or more limited partners. Limited partners invest money in to the partnership however, they do not participate in the daily operations of the business.

Liability: Limited Partners limit their amount of liability to the amount of capital invested into the partnership.

TIN: Business will operate with a EIN number.

LLC (Limited Liability Company):

Definition: “One or more members” This is a separate legal entity that combines the limited liability advantage of a corporation with the tax status of a DBA or partnership.

Liability: Limited

TIN: Business will operate with a EIN number.

PLLC (Professional Limited Liability Company):

Definition: Same as LLC, however, this legal entity is used by professionals such as physicians, lawyers, etc.

Liability: Limited

TIN: Business will operate with a EIN number.


Corporations:

Definition: “Stockholders are owners” A legal entity that is the most structured and formal.

Liability: Limited to the amount owners have paid into their shares of stock.

TIN: Business will operate with a EIN number.

Unincorporated Organization or Association:

Definition: Any non – profit organization such as bowling league, Girl Scouts, etc.

Liability: Not applicable

TIN: Entity may operate with SSN or EIN.

If an Unincorporated Organization operates with a SSN it is a General Membership not a Business Membership

EIN vs SSN vs TIN

EIN = _____________________________________________________________________

SSN = _____________________________________________________________________

TIN = _____________________________________________________________________

Business can apply for an EIN through https://sa2.www4.irs.gov/sa_vign/newFormSS4.do

For more business resources go to:

http://www.michigan.gov/cis/0,1607,7-154-35299_35413---,00.html


Documentation for Businesses

Sole Proprietorships have the following types of documents:

·

Partnerships have the following type of documents:

·

Limited Partnerships have the following type of documents:

·

LLCs have the following type of documents:

·

PLLCs have the following type of documents:

·

Corporations have the following type of documents:

·

Unincorporated Organizations the following type of document(s):

·

III. Business Account SOP

Put it all together with business scenarios driven by the new Business Account SOPs

o Learning Objectives:

q Conduct a business transaction for at least 1 type of business

q Read through and understand how to complete opening and editing a Business Account.

Using the Opening a Business Account SOP and business materials given to you, please conduct a business account transaction with a partner.

What type of business were you doing a transaction for?

___________________________________________________________________________

What documents for your business did you have?

___________________________________________________________________________

Did you use your SSN or EIN?

___________________________________________________________________________

What challenges did you face?

___________________________________________________________________________

What was the easiest part of the transaction?

___________________________________________________________________________

What ‘light bulb’ did you get out of training today?

___________________________________________________________________________