Firms

Dear Karen: My business was incorporated by an online service on the last day taxes were due for the year. Had it waited one more day, I could have saved $800. Answer: Your experience shows that dates matter when it comes to filing legal documents. And, although online services can be convenient and inexpensive, it is incumbent on the entrepreneur to research details or hire a professional to help. "Online formation companies are very good at getting the documents prepared and filed with the secretary of state," said Deborah Sweeney, chief executive of MyCorporation in Calabasas.

Danielle Bemoras showed up for her job interview with a social networking company prepared for some tough questions. Instead, she found herself in the middle of a psychology experiment. The company had invited a fellow job seeker to the dinner meeting in Chicago, looking to see how the rivals would handle the pressure of a joint interview. Awkward? No question. But Bemoras just rolled with it. She avoided alcohol to keep her head clear. She skipped the sushi to prevent chopsticks mishaps.

R.H. Lindeman Architectural Associates and Pelke & Associates have relocated to shared facilities at 1815 W. 213th St., Torrance.

PHH Design Group, at 716 S. Olive St., is the new firm name for Walker Associates and Neville Lewis Associates.

The Occupational Safety and Health Administration fined three construction firms $313,500 over what it said were safety violations leading to a tower crane collapse that killed seven people in March. OSHA cited Reliance Contractors Group, the general contractor; Rapetti Rigging Services, Inc., the crane erector; and Joy Contractors Inc., the concrete subcontractor on the project. The 19-story tower crane broke away from a luxury apartment building under construction and fell across other buildings as far as a block away.

EDC Inc. and Buena Vista Properties Inc. have merged and reorganized to form McCune, Gerwin & Partners Inc., a multi-displinary design and construction firm with offices in Los Angeles and Ventura. Charles McCune is president, and Paul Gerwin is vice president.

Merrill Lynch Mortgage Corp., a subsidiary of Merrill Lynch Realty Inc., has signed an agreement with General Motors Acceptance Corp. for GMAC to service the $1 billion in mortgages Merrill Lynch Mortgage originates every year. GMAC, the financial services subsidiary of General Motors Corp., is the nation's largest mortgage servicing firm, with a portfolio of $22.5 billion.

Companies may be slashing jobs and other costs, but one ritual luxury in the business world is making a comeback this year -- the annual holiday party. Last year was one of the worst holiday seasons, as many U.S. firms canceled their festivities because the mood just didn't feel right after the Sept. 11 attacks.

Three firms agreed to pay a total of $7.2 million to resolve claims that they charged excessive fees for annuities sold to seniors in California. The insurers "tricked senior citizens into buying annuities that would not pay out for years and had substantial early withdrawal fees," Atty. Gen. Jerry Brown said in a statement announcing an agreement with Family First Insurance Services and Family First Advanced Estate Planning, both of Woodland Hills, and American Investors Life Insurance Co.

Walker Manufacturing Co. and Noise Cancellation Technologies Inc. have announced an agreement to work together to produce and market the first electronic muffler for the automotive industry. The electronic muffler generates sound waves that cancel engine noise while improving engine performance, power and fuel economy. The joint venture will operate as an equally owned partnership between subsidiaries of Walker and NCT under the name Walker Noise Cancellation Technologies.