In this Issue:
- Limited Liability Companies — The Best of All Worlds?
- Employees Are Responsible for Beneficiary Designations
- Protect Your Plastic
- HOA Can Regulate Common Area
- Identity Theft Policies for Businesses
- Excerpt from Limited Liability Companies—The Best of All Worlds?
A limited liability company (LLC) is a business structure that combines some of the best features of sole proprietorships, partnerships, and corporations. LLC owners, like their counterparts for partnerships or sole proprietorships, report profits or losses on their personal income tax returns. Like a corporation, however, the owners of an LLC have “limited liability,” that is, they are shielded from personal liability for debts and claims arising from the business.
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