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Multi-Member LLC

Limited Liability Companies were created in Wyoming in 1977 and fully adopted by all states in the early 1990's. A Multi-Member Limited Liability Company (an LLC with more than one owner) is a "person" and has a separate legal personality. Considered a separate entity by the courts, multi-member LLC's are afforded varying degrees of charging order protection among the states. A 'multi-member' LLC has the tax flexibility of filing a 1065 ‘partnership’ flow-through tax return, an 1120 ‘corporate’ stand-alone tax return or an 1120-S tax return just like an "S" Corporation.

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APSANevada - Molṑn Labé
APSANevada - What is an Entity
APSANevada - Low-Risk and High-Risk Assets
APSANevada - Molṑn Labé
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Books by Jay Butler and Dr. Robert Hagopian
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