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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

Wyoming Senate Bill 100

Wyoming Senate Bill 100 provides revisions to the definition of membership majority for LLCs

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Connecticut House Bill 5259 enacts a new LLC and repealed the old law.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