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As LLCs and other pass-through entities have become the default choices of entity in most business, commercial, and real estate transactions, many mergers or assets sales now involve two or more pass-through entities.
The familiar principles that apply to corporate mergers or asset sales do not translate to pass-through transactions.
Rather, combinations of LLCs, LPs, partnerships and even S Corps are governed by a non-intuitive mix of jumble of rules which treat the transaction one way for business law purposes and quite another or tax purposes.
Indeed, for income tax purposes, transactions following a variety of patterns are “deemed” to consist of a series of property contributions and distributions and taxed accordingly.
Planning for both aspects is a very complex challenge.
This programs provides a practical guide to planning both the business law and tax law aspects of merging pass-through entities.
Part 1 topics include:
March 21, 2018 1:00 PM Eastern
NCBA Member Price:
NC State Bar
Mandatory Continuing Legal Education (MCLE) and Certified Paralegal Education (CPE) (Total): 1.00