John Cunningham's Monthly LLC Newsletter - Archives

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Issue 1 - Why do LLCs matter? - 8-1-03

Issue 2 - Nine tasks for CPAs in LLC formations - 9-1-03

Issue 3 - The Check-the-Box Regulations - Part I - 10-2-03

Issue 4 - The Check-the-Box Regulations - Part II - 11-1-03

Issue 5 - Check-the-Box Regulations tables - 12-1-03

Issue 6 - Corporate conversions and IDT - 1-1-04

Issue 7 - Section 47 protections - 2-1-04

Issue 8 - Anti-veil-piercing guidelines - 3-1-04

Issue 9 - Protecting clients inventory from creditors - 4-1-04

Issue 10 - Capital accounts in plain English - 4-30-04

Issue 11 - LLCs that need fixing - 6-1-04

Issue 12 - Fixing LLCs - Part II - 7-6-04

Issue 13 - Fixing LLCs - Part III - 8-3-04

Issue 14 - Restructuring Business Entities - 9-3-04

Issue 15 - Converting New Hampshire Business Corporations to LLCs - A Federal Income Tax Disaster? - 10-3-04

Issue 16 - LLC Conversions & S Elections - 11-8-04

Issue 17 - Restructuring a business to save BPT - 3-2-05.pdf

Issue 18 - LLCs and the SET - The Basics - 4-18-05

Issue 19 - In advising LLC Members on how to avoid the self-employment tax, can you rely on a mere proposed regulation?

Issue 20 - Protecting Passive Members of LLCs from the Self Employment Tax

Issue 21 - Do New Hampshire Members of Single-Member LLCs Owe the I&D Tax on Distributions from their LLCs?

Issue 22 - The "two-classes-of-interests rule"-protecting managers of multi-member LLCs from the Self-Employment Tax

Issue 23 - Protecting New Hampshire members of multi-member LLCs from the New Hampshire Interest and Dividends Tax

Issue 24 - What New Hampshire CPAs and EAs should know about Delaware LLCs

Issue 25 - Checklist for Accountants Helping Their Clients Form LLCs

Issue 26 - What New Hampshire CPAs and EAs should know about limited liability

Issue 27 - Using Single-Member LLCs as operating subsidiaries--tax and legal considerations

Issue 28 - Subchapter K vs. Subchapter S - Eight key federal income tax differences

Issue 29 - Are Corporations Obsolete

Issue 30 - 4-6-06 - SMLLC becomes two-member LLC - tax issues

Issue 31 - 5-1-06 - What are the legal issues your clients should consider when they convert single-member LLCs to multi-member LLCs?

Issue 32 - 6-12-06 - CONVERSIONS OF SINGLE-MEMBER LLCs TO MULTI-MEMBER LLCs-13 ISSUES YOUR CLIENTS SHOULD ADDRESS WHEN THEY NEGOTIATE THEIR LLC AGREEMENT

Issue 33 - 7-8-06 - A BIRD'S-EYE VIEW OF THE LLC WORLD--THE 16 LLC TYPES

Issue 34 - WHEN A MULTI-MEMBER LLC BECOMES A SINGLE-MEMBER LLC-TAX AND LEGAL RULES YOUR CLIENTS SHOULD KNOW

Issue 35 - NOW THAT LLCs ARE AVAILABLE, SHOULD NEW HAMPSHIRE BUSINESS PEOPLE EVER USE LIMITED PARTNERSHIPS?

Issue 36 - VALUING THE STOCK OF CLOSELY HELD NEW HAMPSHIRE CORPORATIONS AND LLCs

Issue 37 - MORE BASIC PROBLEMS WITH LIMITED PARTNERSHIPS - GENERAL PARTNER CONTRIBUTIONS AND CAPITALIZATION

Issue 38 - WHAT WILL HAPPEN TO AN LLC WHEN ONE OF ITS MEMBERS BECOMES BANKRUPT?

Issue 39 - WHAT ACCOUNTANTS (AND LAWYERS, TOO) SHOULD KNOW ABOUT THE MANAGEMENT STRUCTURES OF SINGLE-MEMBER LLCs OWNED BY INDIVIDUALS

Issue 40 - WHAT ACCOUNTANTS AND LAWYERS SHOULD KNOW ABOUT ENTITY-OWNED SINGLE-MEMBER LLCs

Issue 41 - DRAFTING FEDERAL TAX PROVISIONS FOR THE LLC AGREEMENTS OF LLCs TAXABLE AS S CORPORATIONS

Issue 42 - WHAT ACCOUNTANTS AND LAWYERS SHOULD KNOW ABOUT THE MANAGEMENT STRUCTURES OF MULTI-MEMBER LLCs

Issue 43 - WHICH LLC ACT IS BETTER FOR YOUR CLIENTS—THE NEW HAMPSHIRE ACT OR THE MASSACHUSETTS ACT?

Issue 44 - WHAT FEDERAL TAX PROVISIONS SHOULD BE INCLUDED IN THE LLC AGREEMENTS OF MULTIMEMBER LLCs TAXABLE AS PARTNERSHIPS—AND WHY?

Issue 45 - DEMYSTIFYING LLC PARTNERSHIP TAXATION-THE CONCEPT OF THE "STRAIGHT-UP PARTNERSHIP"

Issue 46 - WHAT EVERY ACCOUNTANT SHOULD KNOW ABOUT LLC FIDUCIARY ISSUES

Issue 47 - SHOULD THE NEW HAMPSHIRE LIMITED LIABILITY COMPANY ACT BE AMENDED (AND SHOULD ACCOUNTANTS CARE)?

Issue 48 - RECENT AMENDMENT TO NEW HAMPSHIRE WORKERS’ COMPENSATION LAW IMPOSES MAJOR NEW BURDEN ON NEW HAMPSHIRE BUILDING TRADES

Issue 49 - FOUR QUESTIONS PEOPLE ARE ASKING ABOUT CONVERSIONS OF CORPORATIONS AND LLCs TO LIMITED LIABILITY PARTNERSHIPS TO AVOID WORKERS’ COMP COVERAGE

Issue 50 - CONVERTING LLCs AND CORPORATIONS TO LLPs TO SAVE NEW HAMPSHIRE WORKERS’ COMP PREMIUMS: IS THE ADDED LIABILITY RISK WORTH THE SAVINGS?

Issue 51 - PROTECTING MULTI-OWNER REAL ESTATE RENTAL PROPERTY BY OFFLOADING PROPERTY MANAGEMENT SERVICES TO SEPARATE PROPERTY MANAGEMENT ENTITIES

Issue 52 - THE NEW HAMPSHIRE LLC ACT: BAD NEWS FOR LLC MEMBERS WHO LACK GOOD LAWYERS

Issue 53 - THE TOP TEN LLC FEDERAL TAX AUTHORITIES

Issue 54 - THE 29 KEY RULES IN THE CHECK-THE-BOX REGULATIONS IN TABULAR FORM

Issue 55 - NON-TAX CHOICE OF ENTITY

Issue 56 - THE CRITICAL IMPORTANCE OF CORRECTLY CLASSIFYING LLC STATUTORY PROVISIONS FOR PURPOSES OF DOING LLC DEALS

Issue 57 - WHAT ACCOUNTANTS SHOULD KNOW ABOUT THE FINANCIAL PROVISIONS OF THE NEW HAMPSHIRE LIMITED LIABILITY COMPANY ACT

Issue 58 - WHAT SHOULD YOU DO IF A PERSON WHO HAS PROMISED TO JOIN YOUR CLIENT’S LLC AND TO MAKE A CONTRIBUTION TO IT RENEGES ON HIS PROMISE?

Issue 59 - FIVE KEY TABLES YOU NEED IN HANDLING LLC DEALS UNDER THE NEW HAMPSHIRE LIMITED LIABILITY COMPANY ACT

Issue 60 - WHAT NEW HAMPSHIRE ACCOUNTANTS AND LAWYERS FORMING NEW HAMPSHIRE LLCs SHOULD KNOW ABOUT THE CHECK-THE-BOX REGULATIONS —A PLAIN-ENGLISH INTRODUCTION

Issue 61 - FORMING NEW HAMPSHIRE LLCs SHOULD KNOW ABOUT THE CHECK-THE-BOX REGULATIONS—A PLAIN-ENGLISH INTRODUCTION NEW HAMPSHIRE NON-TAX CHOICE OF ENTITY MADE EASY- A FOUR-TABLE METHOD

Issue 61 - EXHIBIT A - TABLES FOR USE IN MAKING NON-TAX CHOICE OF ENTITY ANALYSES

Issue 62 - THE REPEAL OF THE EXEMPTION OF NEW HAMPSHIRE RESIDENTS FROM THE INTEREST AND DIVIDENDS TAX ON LLC DISTRIBUTIONS

Issue 63 - WHAT IS "REASONABLE COMPENSATION" FOR PURPOSES OF AVOIDING THE NEW HAMPSHIRE BUSINESS PROFITS TAX AND THE NEW HAMPSHIRE INTEREST AND DIVIDENDS TAX?

 

 
© 2007 John M. Cunningham, Esq.
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