





| • | No business income tax. |
| • | Personal income tax is prohibited by Nevada's Constituation. Article 10(1)(9) |
| • | No estate tax. |
| • | No franchise tax. |
| • | No gift tax. |
| • | No inventory tax. |
| • | No tax on corporate shares. |
| • | Property tax increases are limited by statue NRS 361.453 and Nevada's Constitution Article 10 (2). |
| • | Nevada's Constitution requires a legislative "Super-Majority" to increase any taxes or fees. Article 4 (18)(2) |
| • | The independent spirit of Nevada supports the spirit of small business. |
| • | Nevada's legislature only meets every two years. |
| • | State legislators are not professional politicians, but are regular citizens. |
| • | Nevada has the only state association of incorporation professionals that continually works to improve and strengthen Nevada's incorporation laws. (Nevada Registered Agent Association) |
| • | Big city amentities, small town feel. |
| • | Series LLCs. NRS 86.1255, NRS 86.161(1)(e) |
| • | Early adoption of the Model Registered Agent Act. NRS Chapter 77 |
| • | Charging order protection for closely held corporations. NRS 78.746 |
| • | Charging order as the sole remedy of a creditor of a shareholder, member or partner. NRS 78.746, NRS 86.401, NRS 88.535 |
| • | Business trusts. NRS Chapter 88A |

