LLC's and LLP's '07

Recorded April 13, 2007

Presiding

  • Charles R. Beaudrot, Jr., Program Chair, Morris, Manning & Martin, LLP, Atlanta

Welcome and program overview

Charles R. Beaudrot, Jr.

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.

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 and 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