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Seminar
Number
076542
CLE Hours
3 CLE Hours
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LLCs and LLPs
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Recorded April 13, 2007
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Presiding:
Charles R. Beaudrot, Jr., Program Chair, Morris, Manning & Martin, LLP, Atlanta
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WELCOME AND PROGRAM OVERVIEW
Charles R. Beaudrot, Jr. |
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RECENT DEVELOPMENTS AFFECTING LLCs AND OTHER FLOW-THROUGH ENTITIES
- Equity Based Compensation and Employment Tax Issues for LLCs and Partnerships -- Update on Status
- State Tax Exemption of Retirement Payments for Nonresident Members of LLCs
- Section 409A and LLC Retirement Payments
- Changes to the VCOC Rules for Plan Investments in LLCs and Other Flowthroughs
- Rescission Transactions Involving LLCs
- Proposed Regulations on Hybrid Entities and the Foreign Tax Credit
- FEINs in Mergers and Conversions
- Other Recent Developments
Cassady V. Brewer, Morris, Manning & Martin, LLP, Atlanta
Charles R. Beaudrot, Jr. |
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INNOVATIVE DEAL STRUCTURES USING LLCs
- Use of LLCs to Own REIT or Other Corporate Shares
- The LLC S Election
- LLCs in Mergers and Acquisitions
- The Ultimate Entity
- Use of LLCs in TIC Structures
- Other Innovative Deal Structures
Cassady V. Brewer
Charles R. Beaudrot, Jr. |
CONVERSIONS OF LLCs AND OTHER ENTITIES IN GEORGIA FROM ONE FORM OF ENTITY TO ANOTHER: A STEP-BY-STEP REVIEW OF THE NEW GEORGIA STATUTE WITH ILLUSTRATIVE FORMS
Bruce D. Wanamaker, Kilpatrick Stockton, LLP, Atlanta |