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Partnerships and Limited Liability Corporations(英文版)(ppt 90頁)

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Partnerships and Limited Liability Corporations(英文版)(ppt 90頁)內容簡介

Partnerships and Limited Liability Corporations(英文版)內容提要:
Limited Liability Corporations:
Unless specified in the operating agreement, LLCs have a limited life.
Members may elect operating the LLC as a “member managed” entity.
LLC provides limited liability for the members.
LLCs must file “articles of organization” with state governmental authorities.
Partnerships and Limited Liability Corporations:
Investments and withdrawals for partnerships is similar to proprietorships, except there is a capital and drawing account for each partner.
Limited liability corporations are similar to a partnership except that each owner is referred to as “member.”


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