Store Legal Limited Liability Companies: Formation, Operation and Conversion, Third Edition

Limited Liability Companies: Formation, Operation and Conversion, Third Edition

By Robert W. Wood
Format
Book - Hardbound
$489.00

Book - Hardbound

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Overview

Written by a team of experts, Limited Liability Companies: Formation, Operation and Conversion, Third Edition explains conversions of existing partnerships and corporations to limited liability companies with in-depth legal, tax, and practical implications. It also details procedures from start to finish, including knowing when to use, how to form, and how to dissolve limited liability companies with federal tax treatment of each step.

Topics discussed include:

  • Comparing LLCs to S Corporations and Partnerships and exploring the reasons LLCs may want to elect to be taxed as corporations
  • Forming the LLC
  • Withholding taxes on payments to foreign LLCs
  • Converting accounting and law firms to LLPs
  • Dissolution and Liquidation
  • And more.

Last Updated 08/08/2017
Update Frequency Updated annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10046267-7777
Table of Contents

Chapter 1. LIMITED LIABILITY COMPANIES: AN INTRODUCTION

Chapter 2. LEGAL LIABILITY CONSIDERATIONS IN FORMING A BUSINESS

Chapter 3. COMPARING LLCs TO S CORPORATIONS AND PARTNERSHIPS

Chapter 4. FORMING THE LIMITED LIABILITY COMPANY

Chapter 5. TAX CLASSIFICATION OF LIMITED LIABILITY COMPANIES

Chapter 6. TREATMENT OF SINGLE-MEMBER LLCs

Chapter 7. CONVERTING PARTNERSHIPS AND CORPORATIONS TO LLCs: LEGAL, TAX, AND PRACTICAL CONSIDERATIONS

Chapter 8. DISSOLVING LIMITED LIABILITY COMPANIES

Chapter 9. CALIFORNIA LIMITED LIABILITY COMPANIES: A COMPARATIVE ANALYSIS

Chapter 10. ESTATE PLANNING AND LIMITED LIABILITY COMPANIES

Appendix A. STATE TAX TREATMENT OF LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS

Appendix B. SAMPLE OPERATING AGREEMENT

Appendix C. FORM 8832: ENTITY CLASSIFICATION ELECTION

Appendix D. TREASURY DECISION 8698 (61 FR 67458 -67463, DECEMBER 23, 1996)

Appendix E. OPERATING AGREEMENT FOR SINGLE CLASS, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix F OPERATING AGREEMENT FOR FAMILY BUSINESS, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix G-1. OPERATING AGREEMENT FOR _____________, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix G-2. BYLAWS OF _________________, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix H. MERGER OF CALIFORNIA LLC INTO CALIFORNIA CORPORATION

Appendix I. FORM 8858: INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO FOREIGN DISREGARDED ENTITIES

Table of Cases

Table of Internal Revenue Code Sections

Table of Treasury Regulations

Table of Internal Revenue Service Releases

Index

Volumes