LLC的合作伙伴的正式法律称谓是"成员"(Member)而不是"合伙人"(Partner)。
非独立实体 (Disregarded Entity) 也会按照个人独资经营业主的征税方式征税。单一成员有限责任公司 (Single-Member LLC) 默认为非独立实体。 管理:个人业主直接自行管理,也可任命经理人管理。 公司责任:个人独资成立非常简便,缺点为持有者对其公司活动具有无限责任。 默认使用税表:Form 1040 series, Schedule C 预估税 ...
Excessive control or misconduct (fraud or activities going beyond the scope of the person's duties as a partner or member Mismanaging the affairs of the LLC Members and partners are also liable for specific debts of the business if they personally sign to be responsible for those debts. For ...
和LLP一样，LLC的成员（这里不叫合伙人了，改叫"member") 享受有限责任的保护，除非成员行为构成民事侵...
第一，独立主体资格。第二，有限责任。（A member can exercise control without the risk of personal ...
calling them members. The business structure of an LLC is known for its flexibility, and the role of LLC members is flexible as well. Depending on the size and structure of the organization, an LLC member may assume a role that is similar to that of a sole proprietor, partner or passive...
It adds that the state's tax authorities made it clear that having a corporate office does not lead to a liability per se of an office holder.EBSCO_bspJournal of Taxation
In many states, if a member dies or leaves the LLC, the business entity must be and a new LLC created. Since members are considered employees of the LLC, they are responsible for paying their own self-employment tax contributions of 15.3%. LLC's do cost more to start and maintain compar...
In an LLC, the business can be owned by one or more members. Its members usually manage an LLC, but they can also appoint a manager to handle the day-to-day operations. And, while it may be slightly more complex than managing a sole proprietorship, the multi-member, diversified nature ...
There are differences in how LLCs and LPs are structured and created. It should be noted that a member of an LLC, as well as a partner in an LP, may be an individual person, a corporation, another LLC, or another partnership.