- Subjects
- Genres
- Law for laypersons
- Published
-
Berkeley :
Nolo
c2000-
- Language
- English
- Item Description
- Kept up-to-date between editions by revised printings.
- Physical Description
- volumes ; 23 cm
- Bibliography
- Includes index.
- ISBN
- 9781413330526
- ISSN
- 19321740
- Introduction
- Should You Consider Forming an LLC?
- How to Use This Book
- What This Book Doesn't Do
- Legal and Tax Experts
- Other Nolo LLC Resources
- 1. An Overview of LLCs
- Number of Owners (Members)
- Limited Personal Liability Protection
- Flexible Capital Structure
- Flexible Distribution of Profits and Losses
- Pass-Through Income Taxation of Profits and Losses
- Flexible Management Structure
- Exceptions to Owners' Limited Liability
- Basics of Forming an LLC
- 2. The LLC Compared to Other Business Structures
- What Is a Sole Proprietorship?
- What Is a General Partnership?
- What Is a Limited Partnership?
- What Is a C Corporation?
- What Is an S Corporation?
- What Is an RLLP?
- The Series LLC
- Do-Good LLCs and Corporations
- Deciding Between an LLC and Another Business Type
- Business Structures Comparison Table
- 3. Members' Capital and Profits Interests
- LLC Capital Interests
- Tax Considerations of Start-Up Capital
- Converting an Existing Business to an LLC
- Profit and Loss Interests
- Special Allocations of Profits and Losses
- 4. Taxation of LLC Profits
- Pass-Through Tax Treatment
- How LLCs Report and Pay Federal Income Taxes
- LLC Owners and Self-Employment Taxes
- An LLC Can Elect to Be Treated as an S Corporation
- 5. LLC Management
- Member Versus Manager Management
- Legal Authority of LLC Members and Managers
- Member and Manager Meetings
- Member and Manager Voting Rights
- 6. Starting and Running Your LLC: The Paperwork
- Paperwork Required to Form an LLC
- Securities Filings
- 7. Getting Legal and Tax Help for Your LLC
- Getting Legal Help
- Getting Tax Help
- Appendixes
- A. State Information
- Business Entity Filing Office
- Tax Office
- Securities Office
- B. Sample Operating Agreement
- A. Preliminary Provisions
- B. Membership Provisions
- C. Tax and Financial Provisions
- D. Capital Provisions
- E. Membership Withdrawal and Transfer Provisions
- F. Dissolution Provisions
- G. General Provisions
- H. Signatures of Members and Spouses of Members
- C. Checklist for Forming an LLC
- Index