-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Letters Testamentary
- Contact
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
- ATTORNEY-CLIENT AND TAX PRACTITIONER PRIVILEGES
- Tenancies in Common & Like Kind Exchanges
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Avoiding Boot Gain in Like Kind Exchanges
- Distributable Net Income and Income in Respect of a Decedent
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note
Tag Archives: veil piercing
Avoiding Liability Risks of Single-Member LLCs
Businesses have traditionally limited exposure to liabilities by forming a group of corporations or subsidiaries to insulate assets. Although effective, these structures are complicated and burdensome, often requiring separate boards of directors and annual meetings. Single-member LLCs (SMLLCs), which require few formalities, can also be utilized to insulate liabilities of various divisions of a business, or even the assets of a single taxpayer, such as an individual or corporation. Continue reading
Posted in Estate Planning, Family Entities
Tagged disregarded entity, liability risk, single member LLC, SMLLC, veil piercing
Leave a comment