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I was the owner of a PLLC. Its bank accounts were being garnished after a judgment was obtained, so the PLLC filed chapter 7. The PLLC then relinquished all assets. The new corporation now has a different name, a different TIN, different operating equipment, even a different phone number. Could creditors still pursue this business claiming that it is an extension of the old, even though the only similarity is the physical address? I even changed the website address and the wall colors.The new business has a different phone number, a different name, a different TIN and different equipment. I do not understand what you mean by the goodwill?? I assume that it does because the customers (in this case patients) have a relationship with the Manager of the old business.