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By Francis G. X. Pileggi, Esq.
Professor Larry Ribstein, a leading authority on LLCs, has written an article regarding litigation involving LLCs. Here is a link to his article entitled: Litigating in LLCs.
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Self Settled Trusts and LLCs
The August 2009 edition of The Estate Analyst is comprised of an article by Robert L. Moshman (attorney and writer) entitled Bootstrapping Backfires for Self-Settled Trusts and Single Member LLCs: Step Transactions Tripped Up...
More on Single Member LLCs as S Corp Shareholders
Following up on yesterday's post by Christopher Hoyt (Missouri-Kansas City) on new IRS rulings approving single-member LLCs as eligible shareholders of a Subchapter S corporation: Alice Abreu (Temple), Brant Hellwig (South Carolina), and several other commentators share their thoughts here.
Recent Cases Affecting FLPs and LLCs
Louis A. Mezzullo (Partner, Luce Forward) has written an article entitled Recent Cases Affecting FLPs and LLCs, 34 ACTEC 88 (Fall 2008). Here is a summary of the article: The IRS has challenged the use of family limited partnerships and...
Rothman: Translating Corporate Concepts into the Language of LLCs
Robert P. Rothman (Akin Gump Strauss Hauer & Feld, New York) has published Translating Corporate Concepts into the Language of LLCs, 61 Tax Law. 161 (2007). Here is the Introduction: As anyone who has ever tried to decipher an English-language...
ABA Tax Section Offers Teleconference & Webcast Today on Using State Law LLCs as S Corps
The ABA Tax Section offers a teleconference and webcast today on Using State Law Limited Liability Companies as S Corporations from 1:00 - 2:30 p.m. EST: Although LLCs have gained increasing popularity over the last decade, the number of entities...
AALS Agency, Partnerships and LLCs Section Call for Papers
Larry Ribstein is organizing the upcoming AALS session of agency, partnerships and LLCs and has posted the following call for papers: The Section on Agency, Partnerships and Limited Liability Companies is calling for papers for the 2009 AALS Annual Meeting in San Diego...
Three year statute of limitations for claims against dissolved LLCs begins to run on date of administrative dissolution
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The Court of Appeals ruled this week that the three statute of limitations for claims against LLCs that have been administratively dissolved begins to run on the date the LLC is administratively dissolved...