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Chapter 3 Limited Liability Company
The limited liability company (" LLC" )was the product of innovative professionals creating solutions when the current legal system failed to meet client needs.
The LLC offers for the first time a domestic entity that combines the tax advantages of a partnership with limited liability protection for all members,an advantage commonly associated with corporations.
By combining the best of both worlds, partnership taxation and limited liability, the LLC revolution can be characterized as tax driven. Nevertheless, some commentators believe that it is the LLC’s superior business provisions that will cause LLCs to continue to rise in popularity.
" The LLC is not simply an entity that provides its members with limited liability, but one that is non - corporate in nature, [ An important aspect of this structure is that] LLCs generally are not subject to restrictions as to finance and management that historically have bound corpo
rations. In particular, there is no need to create special surplus’ accounts for dividend and no special requirement for management by a board of directors or equivalent body. " ®
As noted above, the purpose of forming a limited liability company is to create an entity that offers investors the protections of limited liability and the flow - through tax status of partnerships.