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Limited Liability Companies and Limited Liability Partnerships

  • ID: 3510960
  • Book
  • Region: United States
  • ALM Media, LLC
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“A very good and comprehensive book.... Corporate lawyers should seriously consider reviewing Humphrey's text and adding it to their libraries or offices.” — New Jersey Lawyer MagazineThe limited liability company and limited liability partnership may be the most significant organizational developments in American business since the advent of the corporate tax. Find out why countless businesses have adopted these “super pass-through vehicles” to avoid taxation at the corporate level while retaining limited liability and whether you should too.Limited Liability Companies and Limited Liability Partnerships explains why the LLC and LLP are taking the place of Subchapter S and Subchapter C for all but very large, publicly held companies. Beginning with “What a Nontax Lawyer Needs to Know” about partnership tax rules, it provides step-by-step explanations of how to create an LLC or LLP. You'll also find in-depth analysis of related ERISA provisions, the IRS's “check-the-box” regulations, tax, nontax, estate planning and accounting considerations, as well as federal and state statutory citations and tables.

The LLP and LLC have far-reaching implications for investors, professionals and most corporations, joint ventures and partnerships. This comprehensive treatment will help you position yourself and your clients to make the most of these organizational structures.
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Thomas A. Humphreys
Thomas A. Humphreys is a tax partner in the New York City Office of Morrison & Foerster LLP and is head of the firms Federal Tax Practice Group. He received an A.B. from the University of California, Los Angeles in 1974, a J.D. from the University of California, Hastings College of the Law in 1977, and an LL.M. in Taxation from New York University School of Law in 1979. Mr. Humphreys is a member of the California and New York Bars.
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