Search results
4 results
Sort by:
Creative Partnership/LLC Structuring Techniques After the Tax Reform Act, Including Consideration of the New 20% Deduction
Partnership/LLC Equity Compensation - Planning & Possibilities
Partnerships and Limited Liability Companies (“LLCs”) provide flexibility to their owners and employees, and there are innumerable ways for partners, members, and unitholders to receive compensation. The specific compensation methods depend, in part, on the tax classification of the partnership or LLC. LLCs may elect to be taxed as disregarded entities, partnerships, or C corporations. In this article we will focus most of our attention on LLCs and partnerships that are taxed as partnerships; however, we will contrast such with C corporation compensation options.