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Pass-Through Entities, 2025 Edition (The Rutter Group California Practice Guide)
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Description
Pass-Through Entities walks lawyers through forming and advising general partnerships, limited partnerships, limited liability partnerships, and limited liability companies.
Beginning with entity formation, it continues through operation, transfer of partner or member interests, mergers, conversions and dissolution. The choice-of-entity chapter features a dollar-amount chart comparing corporate with pass-through taxation, complementing the separate chapter that thoroughly explains applicable tax law. The securities law chapter contains detailed treatment of the new rules on crowdfunding, intrastate offerings, and Regulation A. Forms of partnership and LLC operating agreements are also included. Pass-Through Entities is an ideal companion guide to TRG's California Practice Guide: Corporations.
Chapters include:
- Undertaking representation
- Choice of entity
- General partnership
- Limited liability partnership
- Limited partnership
- Limited liability company
- Securities law considerations
- Taxation of pass-through entities
Written by preeminent legal experts, our comprehensive Rutter Group Practice Guides are indispensable resources for both novice and seasoned attorneys, providing accessible, authoritative guidance. Thoughtfully crafted in concise, easy-to-read outline format, our guides simplify intricate legal concepts into clear, step-by-step instructions that facilitate swift mastery and application.
- Practice guides include relevant case law, statutes, and court rules, focusing on issues facing practicing attorneys. Pivotal decisions illuminate vital points, rather than just providing lists of citations, preparing plaintiffs and defense counsel for a variety of contingencies.
- Practitioners benefit from practical guidance that logically breaks down topics and procedures into manageable steps, illustrated with examples from actual cases.
- Esteemed authors provide expert insights, including battle-tested strategies, tactics, time-saving tips, and "Practice Pointers" to equip you with the wisdom of experienced practitioners.
- Comprehensive content is updated and revised by our authors and meticulously edited by Rutter Group attorney-editors, ensuring you stay abreast of the latest legal developments.
- Rutter Group Practice Guides are frequently cited as authority in state and federal court opinions, proving their reliability.
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