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What is Utah’s New ‘Uniform’ LLC Act?

Note: All articles on Utah’s New LLC Act are in the process of being updated to conform to the changes made before it was enacted in 2014. Please check back to see the revised articles. Utah adopted a new ‘uniform’ LLC act to be effective July 1, 2012.  [Read...

Utah’s New ‘Uniform’ LLC Act

Note: All articles on Utah’s New LLC Act are in the process of being updated to conform to the changes made before it was enacted in 2014. Please check back to see the revised articles. Welcome After reviewing Utah’s impending New ‘uniform’ LLC...

Guidelines For Operating Family LLCs

Over the years, decisions from the U.S. Tax Court have developed guidelines for when family limited partnerships will be recognized for tax purposes and when they won‛t. Those guidelines apply as well to family LLCs. The current leading case for what NOT TO DO is the...