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1993-2005 AUTHOR INDEX
Bagley, William D.
Editor
Limited Liability
Company Reporter
Trends-Payment Upon Withdrawal____03-315
•Minority Rights: Dissociation: Forfeiture____00-613
Return of Contribution Upon Withdrawal____98-612
Conversions: A Step-by-Step Analysis____98-304
State Statutory Developments________________97-613
Congress vs. IRS: Self-Employment and
Check-the-Box__________________________97-506

Turf Wars: Simplification and the JCT__________97-315
Congress Awakens________________________97-219
Simplifications of Entity Classification Rules:
A Challenge to the States____________________96-417

Estate and Family Planning__________________95-611
The History of the LLC in the USA___________94-302
Caution Flexibility Ahead___________________93-407
The Professional LLC_____________________93-209
Batchelder, Jr., Samuel L.
Goodwin, Procter
& Hoar
A Perspective on the Two-Member
Requirement for LLCs_____________________96-115

LLC Solves Governance Issues______________95-202
Blakemore, Thomas F.
Winston & Strawn
LLCs and the Bankruptcy Code______________94-312
Booth, Lady E.
Ogden, Newell
& Welch
Centralized Management & Rev Proc 89-12_____94-209
IRS Clarifies Use of Cash Accounting_________93-513
Brown, Joel
Sonnenschein, Nath
& Rosenthal
LLC Interests - A Security_________________93-602
Burton, Jack
Rodey, Dickason, Sloan
Atkins & Robbin
Check-the-Box and the Uniform Act___________97-307
Preview: The Uniform LLC Act_____________94-409
Unofficial Update on the Uniform LLC Act_____94-304
Cambridge, James R.
Kerr, Russell & Weber
A New Choice For The Real Estate Professional__94-509
Michigan Adopts LLC Statute_______________93-511
Carpenter, Gordon A.
Hinckley, Allen & Snyder
The Rhode Island LLC Experience___________94-113
Cederberg, John
Cederberg & Beckwith
LLC Structure for Out-Patient Health Care Facilities____99-610
The Effects of the Small Business Job
Protection Act & Final Check-the-Box
Regulations on Choice of Entity______________97-102

Technical Termination of an LLC [Partnership]
Upon A More Than 50% Change of Ownership__96-603
Nebraska Repeals "Demand" Provision for
Withdrawal of Capital____________________96-411

Mergers of Corporations Into LLCs With
The LLC Surviving______________________96-109

LLC Tax Classification and Self-
Employment Tax________________________95-102

Continuity of Life Rule Changes_____________93-101
Champoux, David J.
Pierce, Atwood,
Scribner, Allen, Smith
& Lancaster
Legislative Choice Impacting LLC Member
Rights & Obligations Under the Maine Act,
Part Two_____________________________95-208

Part One____________________________94-610
Clark, Jr., William H.
Klett, Lieber, Rooney
and Schorling
Unique Features of Pennsylvania's
New LLC Law_________________________95-412

Cole, Lance
•Limited Liability Entities and the Fifth Amendment____00-218
Corbisier, Isabelle
Liege Busines School
Belgium
Expulsion & Withdrawal in Close Companies
Some European Comparitive Law Aspects_____97-112

Cunningham, John M.
Ransmeier & Spellman, P.C.
•How Many Model Operating Agreements Should LLC Lawyers Have?_____05-617
•What Tasks Should You Handle (Or Have Others Handle) When You Agree to Assist Clients in an LLC Formation_____03-515
Non-Tax Choice of Entity, Overview of the Process_____01-610
How to Teach LLC Seminars Effectively_____01-316
Drafting Limited Liability Company Operating Agreements_____01-118
The Use of the "Creditors Remedies" Provisions of LLC Acts to Protect Debtor-Members Assets_____01-113
•What is an LLC Member? How to Explain the Key____00-206
How to Evaluate LLC Model Operating Agreements____99-103
Do Single-Member LLCs Need Operating
Agreements___________________________97-313

Routine & Aggressive Planning Under the New
Proposed Regulations on the Applicability of the
Self-Employment Tax to Limited Partners_____97-304

C Corporation Advantages over LLCs________97-110
Federal Income Tax Advantages Unique to
Subchapter K: A Brief Overview___96-112

Delaware Upholds LLC "Entity" Status______95-507
IRS Tax Classification Reform_____________95-307
NH AG Rules that LLCs Can't Obtain
Liquor Licenses_____94-415

IRS Statements At LLC Task Force Meeting____94-303
Dance, Glenn, CPA
Arthur Andersen
& Company
Part Two_________93-610
LLCs & Exculpatory Liability, Part One &____93-503
Dewald, Scott
Lewis & Roca
Arizona Entity Legislation - Summary of 1997& Proposed 1998 Amendments to Title 29____98-105
Edwards, Allyson L.
Tanner & Guin
State Revenue Department Formalize
Position on LLCs______________________94-603

State Tax Treatment of LLCs_____________94-402
Eifler, Timothy J.
Ogden, Newell & Welch
IRS Guidance on Self-Employment Income___95-211
Ellis, James
Organizing Securities Dealers as LLCs________93-613
Part Two_____________________________95-508
LLCs & Theatrical Financing, Part One &_____93-301
Ely, Bruce P. ,
Christopher R. Grissom and Russell M. Cunningham

Bradley, Arant, Rose & White, LLP
•Tax Treatment of LLCs/LLPs/LPs (LLEs) by States Imposing Net-Worth or Debt-Based Corporate Franchise Taxes____04-217
•State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships____04-107
•Department of Revenue Issues Helpful Ruling on Withdrawals and Single Member LLCs____03-216
•Department of Revenue Issues Helpful Ruling on Withdrawals and Single Member LLCs____03-216
Delaware Issues First Ruling on Taxation of Series LLCs____02-519
Bankruptcy Reorganization: ADOR Issues Multi-faceted Ruling on Single-Member LLCs, the "Casual Sales" Exemption, and Transfers of Capital Credit____02-318
Department to Notify Nonresident Partners of New Back-Up Withholding Requirements____02-115
Attorney General's Opinion: Homestead____01-619
•An Update on State Taxation of LLCs and LLPs Recent Trends____00-510
•Alabama Enacts Business Entity Conversion and Merger Statutue____00-310
•Alabama's New Privilege and Corporate Share Tax -Application to LLCs and Disregarded Entities____00-211
State Tax Treatment of LLCs and RLLPs____99-109
Administrative Law Division Rules on Personal Liability of Members for Their LLC's Tax Penalties____98-507
State Tax Treatment of LLCs and RLLPs____98-305
State Tax Treatment of LLCs and RLLPs____98-111
Ely, Bruce P. and
Joseph P. Beach

Tanner & Guin
LLP Act Review_______________________96-618
State Tax Treatment of LLCs & RLLPs______96-508
State Tax Treatment of LLCs & RLLPs______96-208
State Revenue Departments Formalize
Position on LLCs_________________________94-603

State Tax Treatment of LLCs______________94-402
Ferguson, Mark A.
George, Ferguson
& Lorensen
West Virginia Adopts Uniform LLC Act______96-405
Contributions to Partnerships_______________95-511
Friedman, Robert B.
Schnader, Harrison,
Segal & Lewis
LLCs Take Flight: Limited Liability Companies As
The Next Favorite Entity for Aircraft Ownership__96-414

LLCs Limited Exposure, Unlimited Potential___96-215
Fuhrman, Dacia M
KPMG LLP and
Golod, Lisa Katz
Alston & Bird LLP
New Tennessee Legislation Extends Franchise and Excise Tax to Pass-through Entities____99-607
Healy, Meg
Hart's Natural Gas Focus
Buy-Sell Agreements and LLCs____________95-403
Heath Jr., Donald F.
LLCs in Real Estate Titles_________________94-503
Hoopes, Kendal R.
University of Wyoming
The Operating Agreement: Dissolution and Transfer____00-411
The Citizenship of an LLC for Diversity Jurisdiction Purposes____99-616
Immerman, L. Andrew
Alston & Bird
The IRS Proposes to Clarify the Consequences:
When a Business Elects to Change its Tax
Classification___________________________97-604

The IRS Now Generally Classifies LLCs as
Partnerships____________________________97-204

IRS s Revised "Check The Box" Proposal
Will Benefit LLCs________________________96-302

Check-A-Box Proposed Classification System___95-309
Immerman, L. Andrew
and Muraskin, Ben E.
Self-Employment Tax on LLC Members: Will Congress Clean up the Mess?____99-504
Immerman, L. Andrew
and Ashraf, Saba
•Final Conversion Regulations____00-104
Single Member LLCs, Multi-Member LLCs and the Tax Consequences of Making the Switch____99-203
Immerman, L. Andrew
and Lyman, Andrea Lee
•Georgia Updates Its LLC Act____00-213
Kallweit, Dominik
Lotte, Germany
•US LLC and GmbH - Opposed Characters____03-609
Komarow, Jeffrey D
and Ely, Bruce, P.

•FERC Re-Examines Flow-Through Entities In Light of Controversial Court of Appeals Ruling____05-112
Legentil, Philippe
Berlioz & Co.
Paris
The LLC: An International Perspective________95-602
Mann, Bradley
Karon Perkins
Taxation of One Member LLCs_____________94-604
Marett, Louis J.
Nutter, McClennen
& Fish
Estates Holding LLC Interests Find Relief
in 754_______________________________95-206

Murray, Britton N.
Schnader, Harrison,
Segal & Lewis
LLCs Take Flight: Limited Liability
Companies As The Next Favorite Entity
For Aircraft Ownership___________________96-414

Neufeld, David
Freer & McGarry
The Emergence of Offshore Limited
Liability Companies______________________97-107

What Does 1993 Tax Act Have In Store
For LLCs?____________________________94-207

Washington Rumblings____________________93-406
US Tax Treatment of Foreign Investors &
Capital in LLCs_________________________93-104

Pease, Paige H.
Goodwin, Procter
& Hoar
A Perspective On The Two-Member
Requirement for LLCs___________________96-115

Pluth, Jr., Robert
Schiff, Hardin & Waite
Use of LLCs in Estate & Family Planning,
Part Two___________________________94-308

Use of LLCs in Estate & Family Planning,
Part One_____________________________93-401

Trading Partnerships_____________________93-102
Prescott, Wm. Roger
The Vermont Limited Liability Act___________96-619
Riser, Christopher M.
Mayes & Riser, PLLC
Nonprofit Tax-Exempt Organizations and LLCs____99-303
Tax Choice of Entity for a New Small Business____98-408
Rodgers, Gary L., CPA
Kennedy & Coe, LLC
•Advantages of Using and FLLC in Lieu of an FLP in Estate Planning____98-603
•New at Risk Regulations for Nonrecourse Debt____98-503
IRS issues Partnership Check-the-Box
Classification Rules_____________________97-216

Regulations Provide Guidance on Self-
Employment Issue______________________95-214

IRS Rules on Self-Employment Issue_________94-608
Registered Limited Liability Partnerships______94-213
Rohde, Richard C.
and Colin Chaplin
Coopers & Lybrand
LLCs Become Popular Vehicles for Canadian
Investment in the U.S., Part Two_____________________________97-308

LLCs Become Popular Vehicles for Canadian
Investment in the U.S., Part One _________96-402

Rutledge, Thomas
Ogden, Newell & Welch
How To Get From Here to There: The Check-
The-Box Decision Tree__________________96-516

One Member LLC - A Rejoinder____________95-502
IRS Guidance on Self-Employment Income_____95-211
LLC Revenue Rulings____________________95-105
It Just Doesn t Matter, Or Why You Don't Need
A Definite Date of Dissolution_____________94-407

Centralized Management & Rev Proc 89-12____94-209
IRS Clarifies Use of Cash Accounting________93-513
Comparison of LLC PLRs_________________93-304
Schlossberg, Robert and
Sayyed, Bilal

The LLC Practitioner's Guide to the Hart-Scott-Rodino Act Part Two Exemptions____99-315
The LLC Practitioner's Guide to the Hart-Scott-Rodino Act____99-212
Schneidman, Leonard,
David Ruttenberg and,
Richard Schaul
-Yoder
Foley, Hoag & Eliot
The Use of LLCs for Cross-Border Investments:
U.S. Tax Planning Opportunities____________94-103

Schrader, Robert
Sandler, Travis
& Rosenberg
Benefits of LLCs for Immigration Purposes_____93-201
Seward, Ann and
Laura Stubberud

Seward & Associates
Banking Procedures for LLCs______________94-203
Part Two_____________________________94-109
Limits of Limited Liability, Part One &________93-607
Sherman, Alan
LLCs in Texas: Impact of the Franchise Tax___93-404
Slater, Richard
Bayless & Slater
Use of the Statutory Trust____98-418
Free Transferability___93-306
Turner, Jr., James Wm.
Sturm, Paletti & Wilson
Estate Planning and 2704________________95-516
LLC Tax Classification After Rev Proc 95-10__95-408
Velezis, Michael J.
Tanner & Guin
State Tax Treatment of LLCs & RLLPs______96-208
Voss, Richard P.
Thrasher, Whitley,
Hampton & Morgan
Notice 95-14 Letter_____________________95-406
Welle, Elaine A.
Professor of Law
Univ. Of Wyo.
College of Law
Limited Liability Company Interests As
Securities-Part 2_____________________96-610

Limited Liability Company Interests As
Securities-Part 1_____________________96-505

Whynott, Philip P.
Whynott Law Office
•Family LLCs and Income-Splitting____00-417
•LLC Tax Report #4____00-317
•Interim Distributions in the Operating Agreement____00-118
Whynott's LLC Tax Report #2-Tax Provisions for Operating Agreements____99-612
Whynott's LLC Tax Report #1-IRC §1031 Like Kind Exchanges____99-513
LLCs and Immigration____98-315
LLC Litigation Issues____98-206
LLCs Trust Fund Taxes and Responsible
Members__________________________97-511

The New Commercial Lexicon______________96-514
LLC Voting Blocks______________________96-105
Estate and Gift Tax Valuation Discounts_______95-614
NAFTA Stimulates LLC Interest____________93-106

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