Archive for March, 2008

Commonwealth common logic

Thursday, March 6th, 2008

If you have a Massachusetts corporation you are required to file an Annual Report. This is mostly a formality, and an opportunity for the state to collect a fee. The annual fee for an S-corporation is $125; for a Limited Liability Corporation (LLC) it is $500. The Commonwealth of Massachusetts provides a Web site (accessible from the Secretary of the Commonwealth page) where you can file your annual report electronically. It makes a lot of sense for all parties involved: it’s much easier to log in, fill out the two or three Web-based forms, enter a credit card number, get a confirmation and be done with it. I am sure it is much easier for The Commonwealth too, much easier than getting a form and a check, which need to be entered and dealt with by a person. Even the Commonwealth recognizes this — sort of. It positively encourages you to file your S-Corp Annual Report online, by offering an online filing fee discount, $109 instead of $125. Somehow, though, it hasn’t recognized the same benefits for LLCs; if you choose to file your LLC Annual Report online, you do not get a discount on the $500 fee, you actually get a negative discount in the form of an extra $20 online filing service fee. Why? Aren’t the benefits of online filing the same for S-Corps and LLCs? Or maybe it is still being debated by the various branches of the Commonwealth’s bureaucracy.

Apple design

Thursday, March 6th, 2008

Almost everybody will credit Apple for great design. Their products look great and are mostly advanced. And, while I refuse to follow them — or anyone — religiously, I mostly prefer the Mac to Windows.

But, that doesn’t mean they are flawless. There are four Apple laptops in our family. Someone at Apple determined at some point that the plug of the power adapter — the one that goes into the computer — needs to have a protective cap. It makes sense, especially in the older models, in which there is a protruding, skinny wire, which could be damaged if hit. (It is another question why Apple needs to have a completely different connector than most other products, but that’s for another time to discuss.) The problem is, the cap is small, clear, and unattached. In other words, an invitation to be lost. Now, if it isn’t important to have a cap, then why have it? But since it seems like it is important, why not attach it so it can’t “walk away”? Apple wouldn’t even have to invent such contraption; their desktops come with exactly that for several wires and connectors. Go figure.