Limited Liability Company Reporter
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LLC CASE AND STATUTORY LAW

Bankruptcy
Real Estate SMLLC Chapter 11 Bankruptcy____05-510
Bankruptcy Standing: Creditors Rights____05-202
Bankruptcy: Chapter 11 Filed After LLC Files Articles of Dissolution____04-506
Bankruptcy Dischargeability: LLC Entity____04-213
SMLLC Liquidated in Bankruptcy of it Sole Member____03- 507
Asset Ownership____01-501
Legal Representation: Filing Bankruptcy____01-214
Effect of Dissociation____00-605
Unpaid Employment Insurance Obligation Not Dischargeable____00-307
Limited Liability Companies and The Bankruptcy Code,
A Technical View____94-312

Creditors/Debtor Rights
Distributions by Insolvent Company: New York Statute of Limitations____05-205
Creditors Rights____05-101
Alter Ego: Jury Trial Denied____04-216
Piercing the Veil: Distributions Which Violate Statute by Creating Insolvency____03-102
California Creditors Rights Legislation____02-514
Piercing the Veil: Fraud Not Necessary____02-406
Reverse Piercing of the Veil: Fraud Not Necessary____02- 401
Caselaw Development____02-203
Personal Liability For Company Lease____02-101
Piercing the Veil: Prejudgment Discovery of Assets____01- 605
Individual Liability: Failure to Pay Wages: Conflicts of Laws____01-406
LLC Discovery Allowed: Grouping Activities to Avoid Passive Loss Treatment____01-211
The Use of the "Creditor's Remedies" Provisions of LLC Acts to Protect
Debtor-Members' Assets Preliminary Thoughts____01-113

Ordinary v. Passive Loss Grouping Activities____01- 111
Alter Ego: Civil Conspiracy: Fees____01-107
Creditor Rights: Successor Liability: Receivership____00- 610
Creditors Rights: Charging Order____00-609
Dissociation: Minority Rights
Contested Petition to Dissolve LLC____05-514
Minority “Freeze Out”: Statute of Limitations____05-512
Liability of Manager to Members____05-505
Statutory Expulsion____05-501
Exclusion of Minority Members____05-405
Fiduciary Duty Owed As Manager/Partner____05-401
Fiduciary Duty: Self Dealing____04-605
Fiduciary Duty to Company and to Other Members____04-601
Fiduciary Obligation: Burden of Proof: Temporary Injunction And Prejudgment Remedy____04-206
Withdrawal: Financial Consequences____04-105
Court Ordered Dissolution - Unpublished Opinions____03-601
Valuation of LLC: Division of Marital Rights____03-501
Trends - Payment Upon Withdrawal____03-315
Doctrine of Corporate Opportunity____03-206
Distribution Upon Withdrawal____03-201
Dissenters' Rights: Termination for Tax Purposes____02- 104
Membership Termination____01-401
Minority Rights: Dissociation: Forfeiture Avoided____00- 613
Successor Liability: Continuance: New York PLLC____00- 506
Return of Contribution Upon Withdrawal____98-612
Formation and Operation
Federal Tax Collections From LLCs____02-612
Agency: Statutory Authority to Bind Utah Company____02- 505
Agency: Actual and Apparent Authority to Bind Texas Company____02-504
Member's Rights to Inspect Delaware LLC Records: "Proper Purpose"____02-501
Transfer Tax - Pennsylvania____02-407
Tax Collector Liable for Costs of Appeal____02-405
Indemnification of Directors, Officers, Employees or Agents____02-312
Asset Transfer to LLC - Not a Sale____02-309
Agency: Authority to Bind Company____02-305
Related Entities Lease Exempt From Tax____02-208
Non-Attorney Representation____02-102
Transfer Tax: Individual to SMLLC____01-603
Transfer Tax: Conveyance of Land to LLC____01- 503
Attorney-Client Privilege: Estate Planning____01-306
Entity Formation by Non-Lawyer____01-213
Grouping Activities Allowed to Avoid Passive Loss Treatment____01- 213
Discovery of IRS Statistics Allowed: Active or Passive Treatment
Of Pass Through Loss____01-211
Gift Tax Minority Discount____01-210
Ordinary Loss v. Passive Loss: Grouping Activities____01- 111
Limited Liability Entities and The Fifth Amendment____00- 218
New Tax Regulations Reveal the Consequences of "Checking The Box"____00-104
Preformation Contracts____00-609
Contract Not Affected by Conversion____00-308
Loan or Subscription?____00-308
Missouri Employment Contract Survives Conversion____00- 204
Self-Employment Tax on LLC Members: Will Congress Clean Up the Mess____99-504
Partnership Distinguished: Contribution of Assets____98- 404
LLC Litigation Issues____98-206
The IRS Proposes to Clarify the Consequences: When a Business Elects To Change Its Tax Classification____97-604
Congress vs. IRS: Self Employment Tax and Check-The- Box____97-506
Routine & Aggressive Planning Under The New Proposed Regulations
On The Applicability of The Self-Employment Tax To Limited Partners____97-304

The Emergence of Offshore Limited Liability Companies____97- 107
Technical Termination of an LLC [Partnership] Upon A More
Than 50% Change in Ownership____96-603

LLCs Take Flight: Limited Liability Companies As The Next Favorite
Entity for Aircraft Ownership____96-414

Mergers of Corporations Into LLCs With The LLC Surviving
(Private Letter Ruling 9543017)____96-109

The Limited Liability Company: An International Perspective ____95-602
Buy-Sell Agreements and LLCs: Avoiding the Pitfalls ____95- 403
Proposed IRS Regulations Provide Guidance on LLC Self-Employment Issue____95-214
IRS Issues Important Guidance on Self-Employment Income and LLCs____95-211
Limited Liability Companies Tax Classification and Self-Employment Tax____95-102
The Use of Limited Liability Companies for Cross-Border Investments
U.S. Tax Planning Opportunities____94-103

Trading Partnerships____93-102
Jurisdiction
Practice of Law: Separation of Powers____02-207
Personal Jurisdiction: Managers Implied Consent____01- 604
Standing: Practice of Law: Separation of Powers____01- 502
Diversity Jurisdiction: Award of Cost and Attorney Fees____01- 208
Jurisdiction: Service of Process____00-612
Separate Entity: Standing: Pro Se Representation____00- 608
Diversity____00-606
Jurisdiction: Party in Interest: Tax Matters Member____00- 505
Jurisdiction: Contacts with Texas____00-309
Standing to Sue: Personal Right of Action____00-309
Diversity____98-602
Partnership Distinguished: Legal Representation____98- 405
Liability of Owners and Company
Agency: Statutory Authority to Bind Utah Company____02- 505
Agency: Actual and Apparent Authority to Bind Texas Company____02-504
Piercing The Veil: Fraud Not Necessary____02-406
Reverse Piercing of the Veil: Fraud Not Necessary____02- 401
Indemnification of Directors, Officers, Employees or Agents____02-312
Limited Liability: Alter Ego Finding Rejected: Fraud Not Plead____02- 306
Agency: Authority to Bind Company____02-305
Limited Liability: Guaranty in Company Credit Application____02-303
Extension Granted: Section 764 Election to Adjust Basis____02- 112
Personal Liability For Company Lease____02-101
Piercing the Veil: Prejudgment Discovery of Assets____01- 605
Transfer Tax: Individual to SMLLC____01-603
Transfer Tax: Conveyance of Land to LLC____01- 503
Failure to Pay Wages____01-406
Conversion to LLC: Mortgage Registration Tax____01- 404
Individual and Company Liability____01-403
Liability Protection: Pleading____01-215
Grouping Activities Allowed to Avoid Passive Loss Treatment____01-213
Gift Tax Minority Discount____01-210
Alter Ego: Civil Conspiracy: Fees____01-107
Additional Contribution: Limited Liability____00-612
Conveyance: Transfer Tax: Exemptions____00-609
Liability: Failure to Object: Hollowell Affirmed____00- 508
Real Estate Registration Fees: Kansas LLC Pays Again____00- 504
Member Not Liable for Company Note____00-306
Authority to Bind LLC: Implied Authority____00-203
Maryland Attorney General Finds Transfer Tax Exemption____00-202
Wisconsin Taxes Transfer____00-102
Piercing the LLC Veil____99-317
Personal Liability of Members for Their LLC's Tax Penalties____98-507
Operating Agreement
Operating Agreement: Termination of Member Employee____02-301
Dissenters' Rights: Termination for Tax Purposes____02- 104
Drafting Limited Liability Company Operating Agreements____01-118
Failure to Agree____01-110
Challenged Amended Operating Agreement: Burden of Proof____01-109
Operating Agreement: Control: Noncompete Clause____00- 607
Operating Agreement: Dissolution and Transfer____00- 411
Operating Agreement: Business Judgment Rule____00- 408
Operating Agreement: Retirement Benefits____00- 308
The Operating Agreement: Oral Modification____98- 509
Securities
Securities Law____00-611
Securities: Ownership Interests Held to be Securities____00- 409
Membership Interest Held to be Securities____98-513
Do Single-Member LLCs Need Operating Agreements____97- 313
LLC Interests as Securities ____96-610
Organizing Securities Dealers As Limited Liability Companies____93- 613
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