Here is a link to an excellent overview of the tax provisions found in most LLC operating agreements presented at ABA CLE sponsored by the Business Section.
http://www2.americanbar.org/calendar/business-law-section-2011-spring-meeting/Meeting%20Materials/2075.pdf
- Marc Ward
Dickinson, Mackaman, Tyler & Hagen, P.C.
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- Delaware Court Issues Key Opinion on Fiduciary Duties Owed to LLC Members
- ABA Primer on the Tax Provisions of LLC Operating Agreements
- Boiler Plate in LLC Operating Agreements is Risky Business
- Here is an interesting article
- Ambiguous Provisions May Blur the Line Between Customary Capital Call and Personal Liability of LLC Members
- Explicit Provisions in an Operating Agreement may create Implicit Provisions
- Creditors of an LLC can Collect from Members in Certain Cases
- An Eye for an Eye, Is Only Fair: LLC Expulsions can be Tricky
Using this Blog
- Although this blog may address certain tax issues, it is not intended to constitute a reliance opinion as described in IRS Circular 230 and, therefore, it cannot be relied upon by itself to avoid any tax penalties.
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July 14, 2011
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