Ch. 1. Introduction. The limited liability company ; Underlying principles and concepts ; The limited liability partnership ; Organization of this handbook -- Ch. 2. Choice of business entity. Comparison of LLCs and C Corporations ; Comparison of LLCs and S Corporations ; Comparison of LLCs and partnerships ; Comparison of LLCs and LLPs ; Next economy legislation ; Table comparing LLCs, corporations, partnerships, and LLPs -- Ch. 3. Organization and formalities of LLCs. Where to organize: Wisconsin or foreign jurisdiction? ; Definitions ; LLCs organized in Wisconsin ; Foreign LLCs registered in Wisconsin ; Operating agreements -- Operational issues of LLCs. Member's interest in LLC ; Management and control ; Nonliquidating distributions ; Members' limited liability ; Mergers and conversions ; Dissociation and dissolution ; Dispute resolution -- Ch. 5. Tax issues. Classification issue ; Income taxation under Subchapter K ; Federal income taxation of SMLLCs ; Selected tax provisions outside Subchapter K ; Wisconsin tax issues : introduction ; Wisconsin income taxation ; Other Wisconsin taxes ; Multistate tax issues ; Tax issues related to conversions -- Ch. 6. Limited liability partnerships. Introduction ; Uses of LLPs ; Selected issues in structuring LLPs ; Selected tax issues ; Foreign LLPs -- Ch. 7. Limited liability entities for lawyers and other professionals. Liability of professional generally ; Uses of limited liability entities by Wisconsin professionals ; Comparison of limited liability entities for professionals -- Ch. 8. Forms. LLC and LLP agreements ; Limited liability legal practice forms ; Selected official forms of the Wisconsin Department of Financial Institutions ; Entity classification election form (IRS Form 8832) -- Appendices -- Table of statutes and regulations -- Index
The information below has been drawn from sources outside of the University of Wisconsin-Madison Libraries. In most instances, the information will be from sources that have not been peer reviewed by scholarly or research communities. Please report cases in which the information is inaccurate through the Contact Us link below.