Title

The single-member limited liability company or the single shareholder S corporation: A life-cycle analysis of the chosen path.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

2000

Date Issued

January 2000

Date Available

December 2013

ISSN

1099-7407

Abstract

Excerpt: “…This article follows a life cycle approach. We first look at the differences between forming a single-member LLC and a single-share holder S corporation. The analysis then turns to an examination of the dissimilarities encountered during the operation of each entity, including nonliquidating distributions to the sole owner. This is followed by a discussion of both the sale of the business to another party, and finally by the tax rules surrounding a liquidation of the entity itself…” (p.34)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Passthrough Entities, 3(3), 33-48.

Language

en_US

Publisher

Commerce Clearing House

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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