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Drafting and Understanding Partnership and LLC Allocation And Distribution Provisions, 2025 ed.
Description
Drafting and Understanding Partnership and LLC Allocation and Distribution Provisions discusses how to draft and how to understand economic and tax allocation provisions in a partnership, limited partnership, or limited liability company agreement. This is a book for drafters of partnership and LLC agreements and for accountants preparing tax returns for partnerships and LLCs. It is a practical book to deal with real-life drafting problems and tax return compliance problems. Partnership and LLC agreements are among the most challenging legal documents to draft and to understand. This book:
- Is a general introduction to the principles of drafting partnership allocations and distribution provisions
- Is designed to be useful both to experienced drafters and to novices alike
- Provides general guidelines and simple provisions that novices can use in drafting partnership agreement allocation and distribution provisions
- Explores the nuances of complex allocation and distribution provisions
- Identifies more complicated areas that novices may wish to avoid
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