What Fiduciary Duties should Apply to the LLC Manager After More Than a Decade of Experimentation?(Limited Liability Company) by The Journal of Corporation Law

Book Review : What Fiduciary Duties should Apply to the LLC Manager After More Than a Decade of Experimentation?(Limited Liability Company)

By The Journal of Corporation Law

  • Publication Date: 2007-03-22
  • Genre: Business & Personal Finance

Book Review

I. INTRODUCTION The American limited liability company (LLC) is like an incorporated partnership. (1) The LLC allows private business owners to form a company that provides protection from personal liability for business debts, without incurring a second level of corporate federal income tax on the business entity's earnings. (2) It provides freedom from cumbersome corporate processes by offering unparalleled flexibility in management structure. (3) Although unburdened by an entity level corporate tax, the LLC can have centralized management similar to that of a corporation or create any number of alternative modes of management. (4)

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