The Small Business and Entrepreneurship Council has released its Small Business Tax Index for 2016 a week or so ago with South Dakota, Nevada and Texas holding the top 3 spots for this year.  The index measures and ranks the tax systems for all 50 states as to their competitiveness for small business and entrepreneurs.  California was the least competitive in 2016, followed by New Jersey and Minnesota.  We want to congratulate franchise attorney Eric Karp of Witmer Karp Warner & Ryan LLP, on his designation as the Chair-elect of the Forum on Franchising for the American Bar Association.  He will formally be elected this November into the position for a two- year term beginning in summer 2017.  Speaking of franchise attorneys, if you missed the interview by Amy Feldman of franchise attorney Robert Zarco, of Zarco, Einhorn, Salkowski & Brito, P.A. on franchisee rights in Forbes magazine last week, you can read it here.