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Through The Looking Glass: Series Llcs In 2015, Allen Sparkman 2015 None

Through The Looking Glass: Series Llcs In 2015, Allen Sparkman

Allen Sparkman

This Article examines the development of Series LLCs, reviews the existing series LLC legislation, discusses possible uses of Series LLCS, analyzes areas of uncertainty with respect to Series LLCs, and makes recommendation for the future development of the Series LLC concept.


Capital Accounts In Llcs And In Partnerships: Powerful Default Rules And Potential Tax Significance, Donald J. Weidner 2015 Florida State University College of Law

Capital Accounts In Llcs And In Partnerships: Powerful Default Rules And Potential Tax Significance, Donald J. Weidner

Scholarly Publications

Balance sheets for limited liability companies and for partnerships differ from corporate balance sheets in one important respect. Accounting for these alternative forms traditionally includes a separate equity account, or “capital account,” for each owner. Accounting practice and caselaw suggest that, at least as a default rule or norm, these accounts guide distributions on liquidation or buyout, and, if negative, may also reflect debts to the firm. Indeed, the statutory default rule of partnership law in most states requires that individual capital accounts be maintained and given economic significance on liquidation or buyout. Although the statutory law of LLCs does ...


Summary Of In Re: Cay Clubs, 130 Nev., 130 Nev. Adv. Op. 92, Adam Wynott 2014 Nevada Law Journal

Summary Of In Re: Cay Clubs, 130 Nev., 130 Nev. Adv. Op. 92, Adam Wynott

Nevada Supreme Court Summaries

The Court concluded that NRS 87.160(1) may impose partnership liability on a joint venture based on the partnership-by-estoppel doctrine and that the statute may apply to any claim that relies on the doctrine’s element of reasonable reliance. The Court clarified the statute’s meaning, stating that a partnership by estoppel requires (1) consent, manifested expressly or impliedly from the liable party’s conduct; (2) credit, not limited to financial credit, given by one party to the other; (3) and reasonable reliance by one party on the other party’s representation of a partnership or joint venture.


Encontrar Las Diferencias: Ley De Contrataciones Del Estado Y Ley De App's, Jonnathan Bravo, Rodolfo Miranda 2012 Pontificia Universidad Católica del Perú

Encontrar Las Diferencias: Ley De Contrataciones Del Estado Y Ley De App's, Jonnathan Bravo, Rodolfo Miranda

Juan Jonnathan Bravo

No abstract provided.


Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway 2012 College of William & Mary Law School

Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway 2012 College of William & Mary Law School

Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Obligaciones Contractuales Para La Generación De Inversiones: A Propósito De La Ley De Asociaciones Público – Privadas, Jonnathan Bravo, Rodolfo Miranda 2012 Pontificia Universidad Católica del Perú

Obligaciones Contractuales Para La Generación De Inversiones: A Propósito De La Ley De Asociaciones Público – Privadas, Jonnathan Bravo, Rodolfo Miranda

Juan Jonnathan Bravo

No abstract provided.


Mayores Inversiones En Turismo: El Rol De Las Asociaciones Público – Privadas En El Perú – Parte Ii, Juan Jonnathan Bravo, Rodolfo Miranda 2012 Pontificia Universidad Católica del Perú

Mayores Inversiones En Turismo: El Rol De Las Asociaciones Público – Privadas En El Perú – Parte Ii, Juan Jonnathan Bravo, Rodolfo Miranda

Juan Jonnathan Bravo

No abstract provided.


Something Is Better Than Nothing Enhancing The Protection Of Indian Migrant Workers Through Bilateral Agreements And Memoranda Of Understanding, PIYASIRI WICKRAMASEKARA 2012 INTERNATIONAL LABOUR ORGANIZATION (retired)

Something Is Better Than Nothing Enhancing The Protection Of Indian Migrant Workers Through Bilateral Agreements And Memoranda Of Understanding, Piyasiri Wickramasekara

PIYASIRI WICKRAMASEKARA

India’s has had an impressive record recently in negotiating bilateral Memoranda of Understanding (MOUs) and Memoranda of Agreement (MOAs) on emigration of Indian workers, and social security agreements for Indian workers with a number of destination countries. The study undertakes a review of MOUs and MOAs on migration of Indian workers entered into by the Government of India with destination countries in the Gulf Cooperation Council (GCC) states, Jordan and Malaysia. The findings however, have broader relevance in the context of similar MOUs by other Asian origin countries.

The study fails to find any concrete evidence that the MOUs ...


Mayores Inversiones En Turismo: El Rol De Las Asociaciones Público – Privadas En El Perú – Parte I, Jonnathan Bravo, Rodolfo Miranda 2012 Pontificia Universidad Católica del Perú

Mayores Inversiones En Turismo: El Rol De Las Asociaciones Público – Privadas En El Perú – Parte I, Jonnathan Bravo, Rodolfo Miranda

Jonnathan Bravo Venegas

No abstract provided.


Partners Without Partners: The Legal Status Of Single Person Partnerships, Donald J. Weidner, Robert J. Hillman 2012 Florida State University College of Law

Partners Without Partners: The Legal Status Of Single Person Partnerships, Donald J. Weidner, Robert J. Hillman

Scholarly Publications

Is it possible to have a partnership consisting of one person, a partner without a partner? The question will arise when all but one of the members leaves a partnership. The Revised Uniform Partnership Act attempts to give greater stability to partnerships by narrowing the circumstances under which dissolutions occur, but it also fails to address the fundamental and important question of whether a partnership may be continued by a sole surviving partner.

In this Article, we explore the issues raised by a single person partnership. In particular, we address the central issue of whether the departure of the penultimate ...


Partners Without Partners: The Legal Status Of Single Person Partnerships, Robert W. Hillman, Donald J. Weidner 2012 Fordham Law School

Partners Without Partners: The Legal Status Of Single Person Partnerships, Robert W. Hillman, Donald J. Weidner

Fordham Journal of Corporate & Financial Law

Is it possible to have a partnership consisting of one person, a partner without a partner? The question will arise when all but one of the members leaves a partnership. The Revised Uniform Partnership Act attempts to give greater stability to partnerships by narrowing the circumstances under which dissolutions occur, but it also fails to address the fundamental and important question of whether a partnership may be continued by a sole surviving partner. In this Article, we explore the issues raised by a single person partnership. In particular, we address the central issue of whether the departure of the penultimate ...


Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor 2011 College of William & Mary Law School

Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Holman V. Commissioner: A Death Knell For The Tax Value Of Transfer Restrictions In Family Limited Partnerships?, Brent B. Nicholson 2011 College of William & Mary Law School

Holman V. Commissioner: A Death Knell For The Tax Value Of Transfer Restrictions In Family Limited Partnerships?, Brent B. Nicholson

William & Mary Business Law Review

This Article examines a recent United States court of appeals case concerning section 2703, Holman v. Commissioner,7 and some earlier cases, including a few under the 1958 regulation, that are relevant to Holman. The purpose of this Article is to explain the current state of the law with respect to buy-sell type agreements and their influence on setting the transfer tax value. The Article begins with a discussion of the relevant Code and Regulations, focusing on section 2703 and its legislative history. The Article then follows with a look at some of the relevant case law and an in-depth ...


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller 2010 College of William & Mary Law School

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller 2010 College of William & Mary Law School

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


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