Limited Liability Company Guide

Limited Liability Company Guide offers guidance on federal income tax planning and compliance issues, as well as state tax and business law requirements. It provides LLC tax planning guidance and business law preparation, as well as discussions on the dissolution, liquidation and winding up of an LLC.

Everything you need for LLC tax planning. Contact us today — we’ll get you there.

Formats available / Update frequency

• IntelliConnect: Updated monthly. Includes access to CCH@Hand™.
• Print: 2 loose-leaf volumes.

The Limited Liability Company Guide is a practice-oriented guide that includes:

• Easy-to-understand explanations about forming, operating and terminating LLCs, special uses for LLCs, LLC business law and more.
• Monthly planning articles by recognized experts integrated into explanations.
• Explanations that contain numerous examples, practical planning points, cautions and checklists.
• Code provisions, Committee Reports, Regulations, IRS Rulings and court cases that pertain to LLC tax planning.
• State law summaries for partnerships, LLCs and LLPs.
• Choice of entity considerations.
• Tools such as sample articles of organization and LLC operating agreements.
• LLC Advisor monthly newsletter with expert LLC business law commentaries.

Specific LLC tax planning topics include:

• Allocations and distributions
• Capital structure and contributions
• Dissolution and winding up
• Estate planning
• Forming LLCs/choice of entity
• Full text of state LLC laws
• Interstate operations
• Management and control issues
• Members’ limited liability
• Mergers and conversions
• Special uses of LLCs
• State LLC business law summaries
• Tax classification of LLCs
• Taxation of LLCs and LLC members
• Transfer of LLC interests
• Uniform Limited Liability Company Act of 1996
• Uniform Limited Partnership Act of 2001
• Uniform Partnership Act of 1997

Other resources in the Limited Liability Company Guide include:

• Choice of entity at a glance, which provides a concise comparison of S corporations, Partnerships and LLCs, tax advantages and disadvantages of each entity and cross-references in the main library content.
• Monthly newsletters that keep you up-to-date on the latest change in LLC business law and developments for each entity.
• Convenient links that connect you to all critical primary sources.
• Primary sources that provide full text of each entity type, including:
• Internal Revenue Code
• Federal tax regulations
• IRS rulings
• Federal court decisions
• Committee reports
• LLC tax planning and practice aids that help you work more productively, such as:
• Sample partnership agreements
• Sample operating agreements
• Compliance guidance by topic
• Summaries of LLC statutes and other laws that impact LLC tax planning for all 50 states and the District of Columbia
• Frequently updated charts comparing state LLC and LLP acts
• State filing requirements and fees for all 51 jurisdictions
• Filled-in forms
• Client letters

Everything you need for LLC tax planning. Contact us today — we’ll get you there.

Formats available / Update frequency

• IntelliConnect: Updated monthly. Includes access to CCH@Hand™.
• Print: 2 loose-leaf volumes.

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