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Guide to Limited Liability Companies (9th Edition)

Guide to Limited Liability Companies (9th Edition)

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808017844
Published In: November 2007
Format: Paperback , 384 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This revised edition of the Guide to Limited Liability Companies provides a concise discussion of the limited liability company (LLC), the popular alternative business form for small- and medium-sized enterprises. This handy reference addresses the formation, operation and dissolution of the LLC, a vehicle that strategically combines the pass-through 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 advisers--the 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.

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.
- Formal Will Requirements
- Proving Foreign Wills
- Nonresident Qualification As A Fiduciary
- Small Estates Procedure
- Will Substitutes
- The Rights Of A Spouse
- Living Will
- Intestate Succession
- Asset Protection
- Rule Against Perpetuities
- Trust Administration: Power To Adjust And Total Return Trusts
- Trust Accounting: Principal And Income
- Contacts Resulting In State Taxation Of A Trust'S Or Estate'S Income
- Income Tax Rates For Trusts And Estates
- State Inheritance, Estate, Generation Skipping Transfer, And Gift Taxes
CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.