A corporation is but an association of individuals under an assumed name and with a distinct legal entity. To sue and be sued, complain and defend, in its corporate name; 2. Legal separateness or “personhood” is not a metaphor or fiction but a powerful legal reality. This means that the corporation itself, not the shareholders that own it, is held legally liable for the actions and debts the business incurs. C., a New York-based boutique law firm specializing in advising individual and corporate clients on aspects of business, corporate, securities, and intellectual property law.

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