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8 Oct 2015, 10:00 am
: Rumors have abounded in the estate planning community that the IRS was working on regulations designed to change the gift and estate tax rules applicable to valuing interests in family-controlled entities, such as corporations, limited partnerships and limited liability companies. [read post]
The Oral Partnership Operating as a Corporation: Is it a Partnership? A Corporation? Can it be Both?
15 Mar 2021, 4:59 am
We’ve also occasionally written about the phenomenon of curiously hybridized partnerships to form or operate a corporation, businesses in which the parties allegedly entered into a partnership agreement, but subsequently operated the business as a corporation (or limited liability company). [read post]
1 Sep 2020, 6:00 am
Here, because the governing limited partnership agreements (the “Agreements”) did not include an express requirement limiting books and records rights to those “necessary and essential” to a proper purpose, the Supreme Court declined to imply one. [read post]
9 Feb 2011, 7:46 pm
The attorney and client are considering either a limited partnership (LP) with a LLC as the general partner or a limited liability limited partnership (LLLP) with the client acting individually as the general partner. [read post]
6 Apr 2011, 9:00 am
Corporations - It was reported on April 2, 2011, that Kenya's Parliament is considering the Limited Partnership Bill 2010, which seeks to repeal and replace the Limited Partnership Act of 1934. [read post]
23 Feb 2016, 12:47 pm
This change will also apply to Limited Liability Companies (LLCs) that elected to be treated as partnerships for tax purposes. [read post]
4 Jun 2020, 7:14 am
”New to the 7th edition is coverage of recent revisions to uniform acts in the areas of partnerships, business trusts, and limited liability companies. [read post]
4 Oct 2013, 10:22 am
One option would be to establish a family limited partnership. [read post]
8 Aug 2012, 1:50 pm
In a limited partnership, the limited partners have limited liability and in exchange do not participate in the day to day management of the partnership. 3. [read post]
24 Aug 2020, 4:08 am
Limited Partnerships What about limited partnerships? [read post]
6 Sep 2022, 3:34 am
We’ve seen and frequently written about the latter type of partnership dispute involving law firms organized as limited liability partnerships. [read post]
21 Aug 2006, 6:29 am
Investment bankers are finally extending their decades of experimenting with limited partnership (LP) and limited liability company (LLC) IPOs into a more main line practice. [read post]
22 Jan 2011, 10:23 pm
get around to discussing limited liability companies. [read post]
18 Feb 2009, 2:19 am
In re Charit-Email Technology Partnership LLP; Vermillion International Investments Ltd v Charit-Email Technology Partnership LLP; [2009] WLR (D) 57 “Although the interests and liabilities of a member of a limited liability partnership were different from those of a contributory to a limited company and those differences might lead to some changes in practice so far as [...] [read post]
11 Dec 2007, 12:17 pm
Stephanie Loomis-Price (Attorney at Law, Baker Botts LLP) has recently published her articles entitled Family Limited Partnerships, RPPT eREPORT (2007). [read post]
21 Apr 2008, 4:33 am
The Wills Trust and Estate Professors Blog commented on discounts on Family Limited Partnerships and discounts in relation to an elective share. [read post]
8 Oct 2017, 11:00 pm
Such entities include limited partnerships, limited liability partnerships (LLPs), and multi-member limited liability companies (LLCs) that have not elected to be taxed as corporations.1 Law firms will need to consider the effects of these changes not only on clients but also potentially on the entity in which the firm conducts business. [read post]
8 Oct 2017, 11:00 pm
Such entities include limited partnerships, limited liability partnerships (LLPs), and multi-member limited liability companies (LLCs) that have not elected to be taxed as corporations.1 Law firms will need to consider the effects of these changes not only on clients but also potentially on the entity in which the firm conducts business. [read post]
1 Aug 2016, 8:31 am
Limited continuity – by default, a partnership ends when a partner dies, retires or leaves the partnership. [read post]
29 Sep 2023, 5:00 am
What is a family limited partnership? [read post]
