MacGregor Lyon, LLC is a law firm based in the Midtown area of Atlanta, Georgia dedicated to serving the legal needs of start-up companies, small and medium-sized, privately-held companies in the metropolitan Atlanta area. Start-Ups. From ideas to company formation, the attorneys at MacGregor Lyon, assist entrepreneurs from start to finish. Whether it means protecting an idea before incorporation, deciding which entity is the right fit, or drafting corporate documentation, we can provide quality service at reasonable rates. Small Businesses. Small companies represent 99.7% of all employer firms and employ about half of all private sector employees. They pay nearly 45% of the total U.S. private payroll and create more than half of non-farm private gross domestic product (GDP). Further, small businesses produce 13 times more patents per employee than large patenting firms; these patents are twice as likely as large firm patents to be among the one percent most cited. Considering the significance of small businesses in the economy, every business should have good, competent legal advice.