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Pass-Through Entities, 2025 Edition (The Rutter Group California Practice Guide)
Product details
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
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