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January 24, 2026 by Bob Sauro

WHAT DOES “BEST EFFORTS” MEAN?

Is there really any difference between the terms “best efforts” and “reasonable commercial efforts” when used in contracts? Yes. Under certain states’ common law, “best efforts” may require the party agreeing to use “best efforts” to come out of pocket and spend money to make a promise happen. By contrast, “reasonable commercial efforts” are considered a step below that and do not normally require a party to spend monies. The difference between the terms could mean whether you are in breach of an agreement or not, and responsible for the other ... Read More »

Filed Under: Things You Should Know, Uncategorized Tagged With: Best Efforts, Contract Damages

January 24, 2026 by Bob Sauro

WHY IS A LETTER OF INTENT IMPORTANT IF IT IS TYPICALLY NON-BINDING?  

Deal points in a Letter of Intent are typically non-binding; however, they frame the proposed deal, and it can be difficult to re-negotiate major points. For example, you should not “agree” in an LOI to structure the acquisition as an asset sale, or a stock sale with a 338 (h)(10) election, until you discuss the tax effects of those choices with your CPA. Picking the wrong structure could result in your paying much higher taxes, and the other party will be reluctant to surrender any tax advantage they have gained. The amount a seller will ... Read More »

Filed Under: Buying a Business, Selling a Business, Things You Should Know, Uncategorized Tagged With: Letters of Intent, LOI

September 16, 2020 by Bob Sauro

Appearance on Business RadioX

Larry and Bob enjoyed their appearance on Business RadioX. They fielded questions from the host and discussed various legal and practical aspects of contracts, employee equity grants and bonuses, trademarks, and other areas of business law. Brian Bullock with Legacy Ventures was also a guest. He discussed some of the successes and challenges of opening restaurants in Georgia. Here is a link to the entire show: https://businessradiox.com/podcast/atlantabusinessradio/pless-sauro/ ... Read More »

Filed Under: Uncategorized

November 1, 2018 by Bob Sauro

PLESS ATTENDS CEREMONY COMMEMORATING MCDOWELL COUNTY’S 175TH BIRTHDAY

Mr. Pless recently attended a ceremony in the McDowell County, North Carolina courthouse, in the western North Carolina mountains. The ceremony was part of the County’s weeklong  observance of its ( and the county seat of Marion’s),  175th birthday. The ceremony  honored five judges from the County who had served on North Carolina’s appellate courts, including Mr. Pless’s grandfather, Judge J. Will Pless, Jr., who served as Superior Court judge from 1932-1966 and as  a North Carolina Supreme Court Justice from 1966-68. Speakers included current ... Read More »

Filed Under: News

February 14, 2017 by Bob Sauro

Copyright Registration. Learn How to Protect Your Creative Works.

You have copyright rights that you probably don't know about! Copyright Protection Is Available for Original Works of Authorship Have you written a book or coded software? Are you a publisher? Have you created fashion, graphic or web designs? Are you a photographer? Perhaps an artist! If so, you should know all the benefits of Federal copyright registration. Registration is so much more than just putting a copyright notice on your work. Registration can be made at the state level in Georgia but it is the Federal registration that ... Read More »

Filed Under: Copyright Law, News

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