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limited liability company (llc)

A limited liability company (LLC) is a business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation. Our Resource Center offers the latest industry news and updates on this particular business structure.


State Legislative Updates

Connecticut House Bill 5259

Connecticut House Bill 5259 enacts a new LLC and repealed the old law. 

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Case Law Summaries

West Virginia - Effect of Administrative Dissolution

Young v. Affliction Holdings, LLC, CA 5:16-cv-11342 (USDC, SD WV) decided May 24, 2017.  A federal court in West Virginia held that a West Virginia LLC that was administratively dissolved by the Secretary of State for failure to file an annual report

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State Legislative Updates

Maryland House Bill 363 / Senate Bill 111

Maryland House Bill 363 / Senate Bill 111 provide for a possible exemption from transfer and recordation taxes when real property is transferred by a sole proprietor to an LLC and the sole proprietor is the only member of the LLC.

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State Legislative Updates

Tennessee Senate Bill 482

Senate Bill 482 amends the nonprofit corporation and LLC laws.

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State Legislative Updates

Montana House Bill 521

Montana House Bill 521 amends the LLC law.

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