Persons wishing to start a new business should consider what form of business organization will best suit their particular needs and circumstances. Whether to do business as a sole proprietor, in a partnership or to form a limited liability company or corporation has varying legal consequences. These choices also have tax implications for which the entrepreneur should be consulting with an accountant or other tax advisor. While Mr. McCullough does not hold himself out as a tax advisor, he has assisted many persons in choosing and properly forming a form of business organization for the new venture.  He does so at very reasonable prices.

Once a business is up and operating, there are many legal issues that business owners may encounter from unpaid bills, regulatory compliance, zoning, employee relations and taxes to mention a few. Mr. McCullough acts as general counsel to many small local businesses. He is able to help the owners address and solve many of these issues. When a particular issue requires expertise beyond his level of comfort, he assists the owner in finding professionals with the appropriate expertise to address the issue.