Guide to Limited Liability Companies (Ninth Edition),Used

Guide to Limited Liability Companies (Ninth Edition),Used

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This revised edition provides a concise discussion of the limited liability company (LLC), the popular alternative business form for small and mediumsized enterprises. This handy reference addresses the formation, operation and dissolution of the LLC, a vehicle that strategically combines the passthrough tax advantages and operational flexibility of the partnership with the limited liability of the corporation. The Guide explains, in clear language, key information about the benefits available within the LLC format. A synopsis of each state's LLC statute enables you to quickly identify relevant planning opportunities or potential pitfalls. The Guide also includes helpful coverage of the other new entity attracting the attention of entrepreneurs and their business and financial advisersthe limited liability partnership (LLP). It also incorporates discussion of new and innovative planning techniques for LLCs in the areas of estate and financial planning and single member LLCs, as well as a discussion of international/hybrid entities. The Guide also covers limited liability limited partnerships (LLLPs). An increasing number of jurisdictions are recognizing LLLPs by statute and others allow their formation under an interpretation of the Uniform Partnership Act. Key areas covered include: Choice of entity considerations Comparison of LLCs with partnerships and S corporations Enterprises where the use of the LLC is most appropriate Administrative and procedural issues applicable to LLC formation Manager/member rights and obligations Contributions, distributions and allocations Dissolutions, mergers and consolidations Treatment of the foreign or professional LLC Attributes of the LLP and its administrative particulars The Guide includes a sample LLC operating agreement and a detailed topical index, so users can quickly pinpoint items of interest. Latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases, are reflected throughout the text through date of publication.

⚠️ WARNING (California Proposition 65):

This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.

For more information, please visit www.P65Warnings.ca.gov.

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