PORTFOLIO

State Taxation of Limited Liability Companies and Partnerships (Portfolio 1560)

Be a trusted advisor to your clients with Bloomberg BNA Tax Portfolios. In this Portfolio, our expert authors consider the state tax treatment of these hybrid entities that combine the liability protection of a corporation with the pass–through treatment associated with classification as a partnership.

 

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DESCRIPTION

The first part of the State Taxation of Limited Liability Companies and Partnerships Portfolioexplains the advantages and disadvantages related to choosing the limited liability company form over other forms of business entities such as general and limited partnerships, S corporations, and C corporations. You will be walked through each of the six corporate characteristics that determine whether a business entity is classified as an association or as a corporation, providing references to pertinent Private Letter Rulings throughout.

 

 

 

The second part of the Portfolio contains analyses of the LLC and LLP statutes of each state that recognizes these entities, and the material is presented on a state–by–state basis and includes topics areas such as formation, distributions, management, and withdrawal. This section is an invaluable resource for the practitioner who needs a clear and concise picture of the rules regarding LLCs in a particular jurisdiction.

 


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AUTHORS

PHILLIP L. JELSMA, ESQ.

Phillip L. Jelsma, Esq., is a partner with Luce, Forward, Hamilton & Scripps and is also a public accountant, certified in the state of California. Phillip is a member of the Executive Committee of the Tax Section of the California Bar and is the former Chair of the Real Estate and Pass-throughs Committee. He is an adjunct professor of law at the University of San Diego where he teaches courses in the taxation of real property and limited liability companies. Phillip also served as a Tax Section Liaison to the California Limited Liability Drafting Committee and assisted in drafting two technical clean–up bills. He has lectured extensively on the subject of limited liability companies for organizations such as the California Bar, the California Society of CPAs, and CLE International. He is the author of a column on state taxation of pass–through entities that appears regularly in The California Tax Lawyer. Phillip is also the author of a chapter discussing the tax treatment of LLCs in the book Forming and Operating California Limited Liability Companies.

 

Credentials / B.S., University of Southern California; J.D., Stanford Law School

 


TABLE OF CONTENTS

Detailed Analysis

1560.01. INTRODUCTION

A. Defining the Limited Liability Company

B. Defining the Limited Liability Partnership

C. Advantages Over Other Forms of Business Entities

1. Advantages Over General Partnerships

2. Advantages Over Limited Partnerships

3. Advantages Over S Corporations

4. Advantages Over C Corporations

D. Disadvantages of LLPs and LLCs

1. Marginal Income Tax Rates

2. Passive Activity Rules

3. Cash Method of Accounting

4. Taxable Year

5. Fringe Benefits

6. Section 708 Terminations

7. Unrelated Business Taxable Income

1560.02. FEDERAL TAX CLASSIFICATION OF LLCS AND LLPS

A. Introduction

B. Centralized Management

C. Limited Liability

D. Free Transferability of Interest

E. Continuity of Life

F. Revenue Procedure on Classification (Pre-1997)

1. LLC Classification

2. Corporate Characteristics

a. Continuity of Life

b. Free Transferability of Interests

c. Centralized Management

d. Limited Liability

G. Post 1996 Classification Criteria

1. Introduction

2. History

3. Application

H. State Classification

1560.03. CONSEQUENCES OF CLASSIFICATION

A. Treatment of LLC or LLP Classified as a Partnership

1. Formation of the LLC

B. State Taxes Imposed on LLCs

1. Obligation of LLC to File State Returns

2. Obligation of Members to File Federal and State Returns

3. Special Rules for Nonresident Corporate Members

4. Treatment of Nonresident Members - Corporate Members

5. Percentage of Member's Share of LLC Factors

6. Treatment of LLC's Nonbusiness Income

C. Treatment of Individual Nonresident Members

1. Source of Income

2. Investment LLCs

3. Composite Returns

4. Enforcement Mechanisms

5. Taxation of Resident Members

6. Taxation of Membership Interest Disposition

a. Corporate Partners

7. LLCs Classified As Associations and Taxable As Corporations

a. Formation

1560.04. UNRESOLVED LLC TAX ISSUES

Introductory Material

A. Passive Loss Requirements

B. Accounting Methods

1. Enterprise

2. Syndicate

3. Examples of Previous Private Letter Rulings

C. One Member LLCs

D. Tax Matters Partner

E. Conversions

F. At Risk Rules

G. Liquidation Payments

H. Anti–Abuse Rules

I. Use of LLCs In Estate Planning

J. "Series" LLCs

1560.05. SELF-EMPLOYMENT TAXES

1560.06. UNRELATED BUSINESS TAXABLE INCOME ("UBTI")

1560.07. COMPARISON OF LLC ACTS

A. Alabama - Ala. Code § 10-12-1, et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distribution in Kind

a. Distributions

b. Interim Distributions

c. Restrictions on Distributions

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

a. Federal Conformity

b. Filing Requirements

B. Alaska - Alaska Stat. § 10.50.00 et seq.

1. Name

2. Nature of Business

3. Formation

4. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

5. Operating Agreement

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

c. Statute of Limitations

15. Derivative Action

16. Foreign LLC's Name

17. Registration Requirement

18. Professional LLCs

19. State Tax Treatment

20. Fees

C. Arizona - Ariz. Rev. Stat. Ann. § 29-601 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution Upon a Member's Withdrawal

c. Distribution in Kind

d. Right to Distribution

e. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Nature of Membership Interest

12. Assignment of Membership Interest

a. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

c. Statute of Limitations

15. Derivative Action

16. Foreign LLC's Name

17. Registration Requirement

18. Professional LLCs

19. State Tax Treatment

20. Fees

21. Estate Planning

C1. Arkansas - Ark. Stat. Ann. § 4-32-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

10. Liability for Contributions

11. Profits and Losses

12. Withdrawal

13. Nature of Membership Interest

14. Assignment of Membership Interest

a. Right of Assignee to Become a Member

15. Judgment Creditors

16. Dissolution

a. Judicial Dissolution

17. Distribution of Assets

18. Statute of Limitation

19. Derivative Action

20. Foreign LLC's Name

21. Registration Requirement

22. Professional LLCs

23. Statute of Limitations

24. Fees

25. State Tax Treatment

D. California - Cal. Corp. Code § 17000 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distributions

d. Restriction on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

15. Distribution of Assets

16. Statute of Limitations

17. Derivative Action

18. Foreign LLC's Name

19. Registration Requirement

20. Professional LLCs

21. Costs

22. State Tax Treatment

E. Colorado - Colo. Rev. Stat. § § 780-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

10. Liability for Contribution

11. Profits and Losses

12. Withdrawal

13. Nature of Membership

a. Assignment of Membership Interest

b. Rights of Assignee to Become a Member

14. Judgment Creditors

15. Dissolution

a. Judicial Dissolution

b. Administrative Dissolution

c. Distribution of Assets

16. Statute of Limitations

17. Derivative Action

18. Foreign LLC's Name

19. Registration Requirement

20. State Tax Treatment

21. Fees

F. Connecticut - Conn. Corp. Act § § 93-267

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Property Ownership

7. Voting

8. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distributions

d. Restrictions on Distributions

9. Liabilities to Third Parties

10. Contributions to Capital

11. Profits and Losses

12. Withdrawal

13. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become Member

14. Judgment Creditors

15. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

16. Statute of Limitations

17. Derivative Actions

18. Foreign LLC's Name

19. Registration Requirements

20. Professional LLCs

21. State Tax Treatment

22. Fees

G. Delaware - Del. Code Ann. tit. 18, § 101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Property Ownership

7. Voting

8. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distributions

d. Restrictions on Distributions

9. Liability to Third Parties

10. Contributions to Capital

a. Liability for Contributions

11. Profits and Losses

12. Withdrawal

13. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

14. Judgment Creditors

15. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

16. Statute of Limitations

17. Derivative Action

18. Foreign LLC's Name

19. Registration Requirement

20. Professional LLCs

21. State Tax Treatment

22. Fees

23. Taxation

G1. District of Columbia - D.C. Code Ann. § 29-1301 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirements

19. Professional LLCs

20. State Tax Treatment

21. Fees

H. Florida - Fla. Stat. § 608 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distributions of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. State Tax Treatment

a. Federal Conformity

b. Apportionment

20. Fees

I. Georgia - Ga. Code Ann. § 14-11-100 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. State Tax Treatment

20. Fees

I1. Hawaii - Hawaii Uniform Limited Liability Company Act S 2723

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distribution in Kind

a. Distributions

b. Interim Distributions

c. Restrictions on Distributions

d. Right to Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Actions

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLC's

20. Fees

21. State Tax Treatment

J. Idaho - Idaho Code § 53-601 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contribution

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's name

18. Registration Requirement

19. State Tax Treatment

20. Fees

K. Illinois - Ill. Rev. Stat. chap. 805, ¶ 180-1-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to the Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Foreign LLC's name

17. Registration Requirement

18. Statute of Limitations

19. State Tax Classification

20. Professional LLCs

21. Fees

L. Indiana - Ind. Code § 23-18-1-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to the Third Parties

9. Capital Contribution

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Fees

20. State Tax Treatment

L1. Iowa - Iowa Code Ann. § 490A.100 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distribution

a. Interim Distributions

b. Restrictions on Distributions

c. Distribution in Kind

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

M. Kansas - Kan. Stat. Ann. § 17-7662 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Rights to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Fees

20. State Tax Treatment

21. Professional LLCs

N. Kentucky - Ky. Rev. Stat. Ann. § 275.001, et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Conversions

20. Professional LLCs

21. State Tax Treatment

22. Fees

O. Louisiana - La. Rev. Stat. Ann. § 12:1301 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Rights to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

15. Statute of Limitations

16. Distribution of Assets

17. Derivative Action

18. Foreign LLC's Name

19. Professional LLCs

20. Registration Requirement

21. State Tax Treatment

22. Fees

P. Maine - Me. Rev. Stat. Ann. tit. 31 § 601 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Actions

17. Foreign LLC's Name

18. Registration Requirement

19. State Tax Treatment

20. Fees

Q. Maryland - Md. Code Ann., Corp. and Assoc. § 4A-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Restrictions on Distributions

c. Distributions in Kind

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

Q1. Massachusetts - Mass. Gen L. ch. 156C, § 1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Restrictions on Distributions

c. Distributions in Kind

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

R. Michigan - Mich. Comp. Laws § 450.102 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distributions

d. Limitation on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Professional LLCs

17. Foreign LLC's Name

18. Registration Requirement

19. State Tax Treatment

20. Fees

S. Minnesota - Minn. Stat. § 322B.01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Indemnification

b. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions In Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Fees

20. State Tax Treatment

T. Mississippi - Miss. Code Ann. § 79-29-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution In Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

21. Fees

U. Missouri - Mo. Rev. Stat. § 351.015 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Standard of Care

6. Indemnification

7. Reliance on Information

8. Voting

9. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

10. Liability to Third Parties

11. Contributions to Capital

a. Liability for Contributions

12. Profits and Losses

13. Withdrawal

14. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

15. Judgment Creditors

16. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

17. Statute of Limitations

18. Derivative Action

19. Foreign LLC's Name

20. Registration Requirement

21. State Tax Treatment

22. Fees

V. Montana - Mont. Code Ann. § 35-8-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

V1. Nebraska - Neb. Rev. Stat. § 21-2601 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

W. Nevada - Nev. Rev. Stat. § 86.010 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

21. Fees

X. New Hampshire - N.H. Rev. Stat. § 304-C:1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

Y. New Jersey - N.J. Stat. Ann. § 42:2B-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

10. Profits and Loss

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

Z. New Mexico - N.M. Stat. Ann. § 53-19 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities of Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

AA. New York - N.Y. Ltd. Liab. Co. Law § 101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of a Membership Interest

b. Rights of Assignee

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Foreign LLC's Name

17. Registration Requirement

18. Professional LLCs

19. Fees

20. State Tax Treatment

BB. North Carolina - N.C. Gen. Stat. § 57C-1-01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Standard of Care

a. Indemnification

b. Reliance on Information

6. Voting

7. Distributions in Kind

a. Right to Distribution

b. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Administrative Dissolution

c. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

CC. North Dakota - N.D. Cent. Code § 10-2-01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

DD. Ohio - Ohio Rev. Code Ann. § 17-05-01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

c. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

EE. Oklahoma - Okla. Stat. tit. 18 ch. 32, § 2000 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Restrictions on Distributions

c. Distributions in Kind

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. State Tax Treatment

18. Foreign LLC's Name

19. Registration Requirement

20. Professional LLCs

21. Fees

FF. Oregon - Or. Rev. Stat. § 63.001 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

a. Expulsion

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

GG. Pennsylvania - Pa. Stat. § 8901 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Rights of Assignee to Become a Member

c. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

21. Fees

HH. Rhode Island - R.I. Gen. Laws § 7-16-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions In Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Foreign LLC's Name

17. Registration Requirement

18. Statute of Limitations

19. Fees

20. State Tax Treatment

HH1. South Carolina - S.C. Code Ann. § 3-44-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distribution

a. Distributions in Kind

b. Interim Distributions

c. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Fees

20. State Tax Treatment

II. South Dakota - S.D. Codified Laws Ann. § 47-34-1 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Restrictions on Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Professional LLCs

18. Foreign LLC's Name

19. Registration Requirement

20. State Tax Treatment

JJ. Tennessee - Tenn. Code Ann. § 48-201-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distributions

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

15. Statute of Limitations

16. Distribution of Assets

17. Derivative Action

18. Foreign LLC's Name

19. Registration Requirement

20. Professional LLCs

21. State Tax Treatment

22. Fees

KK. Texas - Tex. Corp. Code tit. 32, art. 1528n, et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Right to Distribution

a. Distribution in Kind

b. Limitation on Distributions

c. Interim Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Rights of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Professional LLCs

17. Foreign LLC's Name

18. Registration Requirement

19. Statute of Limitations

20. Fees

21. State Tax Treatment

LL. Utah - Utah Code Ann. § 48-2c-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Distributions

a. Distribution in Kind

b. Right to Distribution

c. Restrictions on Distributions

7. Liability to Third Parties

8. Capital Contributions

a. Liability for Contributions

9. Profits and Losses

10. Withdrawal

11. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

12. Judgment Creditors

13. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

14. Statute of Limitations

15. Derivative Action

16. Foreign LLC's Name

17. Registration Requirement

18. Fees

19. Taxation

20. Professional LLCs

LL1. Vermont - § § Vt. Stat. Ann. § § 11-3001 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distribution

a. Distributions in Kind

b. Interim Distributions

c. Restrictions on Distributions

d. Right to Distribution

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

MM. Virginia - Va. Code Ann. § 13.1-1000 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Rights of Assignee to Become a Member

c. Judgment Creditors

13. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

14. Statute of Limitations

15. Derivative Action

16. Foreign LLC's Name

17. Registration Requirement

18. Professional LLCs

19. State Tax Treatment

NN. Washington - Wash. Rev. Code § 25.15 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of LLC Interest

b. Rights of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Distribution of Assets

15. Statute of Limitations

16. Derivative Action

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. Fees

21. State Tax Treatment

OO. West Virginia - W. Va. Code § § 31B-1-101 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

13. Assignment of Membership Interest

a. Right of Assignee to Become a Member

14. Judgment Creditors

15. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

16. Statute of Limitations

17. Derivative Action

18. Conversion

19. Foreign LLC's Name

20. Registration Requirements

21. Professional LLCs

22. Fees

23. State Tax Treatment

PP. Wisconsin - Wis. Stat. § § 183.01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distributions in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liabilities to Third Parties

9. Contributions to Capital

a. Liability for Contributions

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Rights of Assignee to Become a Member

13. Judgment Creditors

14. Dissolution

a. Judicial Dissolution

b. Administrative Dissolution

c. Distribution of Assets

d. Statute of Limitations

15. Foreign LLC's Name

16. Registration Requirement

17. Professional LLCs

18. Fees

19. State Tax Treatment

QQ. Wyoming - Wyo. Stat. § 17-15-01 et seq.

1. Name

2. Nature of Business

3. Formation

4. Operating Agreement

5. Management

a. Standard of Care

b. Indemnification

c. Reliance on Information

6. Voting

7. Distributions

a. Interim Distributions

b. Distribution in Kind

c. Right to Distribution

d. Restrictions on Distributions

8. Liability to Third Parties

9. Contributions to Capital

a. Liability for Contribution

10. Profits and Losses

11. Withdrawal

12. Nature of Membership Interest

a. Assignment of Membership Interest

b. Right of Assignee to Become a Member

13. Judgment Creditor

14. Dissolution

a. Judicial Dissolution

b. Distribution of Assets

15. Derivative Action

16. Statute of Limitations

17. Foreign LLC's Name

18. Registration Requirement

19. Professional LLCs

20. State Tax Treatment

21. Fees


WORKING PAPERS

Working Papers

Item Description Sheet

Worksheet 1 Treasury Regs. § § 301.7701-1 to -3 "Check-the-Box" Regulations

Worksheet 2 Table of IRS Rulings Classifying Foreign LLCs-Prior to"Check-the-Box" Regulations

Worksheet 3 [Reserved.]

Worksheet 4 [Reserved.]

Worksheet 5 States Permitting Single Member Limited Liability Companies

Worksheet 6 [Reserved]

Multistate Taxation of Transparent Entities: State Tax Implications of a New Federal Tax Concept

Worksheet 8 Disregarded Entities: A Disappearing Act for Sales Tax?

Bibliography

Bibliography