News & Analysis as of

Limited Liability Company (LLC) Out-of-State Companies

Sheppard Mullin Richter & Hampton LLP

New York Targets Members of Out-of-State LLCs in New Wage Theft Bill

Effective February 10, 2020, the top ten members of an out-of-state limited liability company (“LLC”) can be held personally liable for violations of New York’s wage and hour laws. The bill, signed on December 12 by Governor...more

Littler

New York Extends Wage and Hour Liability to Top 10 Members of Non-NY LLCs

Littler on

New York has amended its Limited Liability Company Law (LLC Law) to hold the top 10 members of a foreign limited liability company liable for wages owed as a result of work performed within New York State, effective February...more

Seyfarth Shaw LLP

New York Extends Liability for Wage & Hour Violations to Top Ten Members of Out-of-State LLC’s

Seyfarth Shaw LLP on

Seyfarth Synopsis: A newly enacted New York State law will hold the top ten members of out-of-state LLCs personally liable for unpaid wages.  This new law is one of several key wage and hour proposals originally advanced by...more

Patton Sullivan Brodehl LLP

Think Carefully Before Forming an “Out of State” LLC

Many California-based LLC managers and members are lured by the potential benefits of forming the LLC under the laws of a jurisdiction outside of California. Delaware can be an enticing option. Delaware is known for its...more

Pillsbury Winthrop Shaw Pittman LLP

California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard

OTA rules for out-of-state corporation. The FTB has broadly interpreted California’s “doing business” standard for decades. The California Office of Tax Appeals (OTA) recently released to the public an opinion dated...more

Nossaman LLP

Swart's Athwart California's Taxation of Out-of-State Corporations

Nossaman LLP on

The California Franchise Tax Board (“FTB”) started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart Enterprises, Inc. v. Franchise Tax Board that the FTB could not impose California’s...more

Baker Donelson

Spotlight On Alabama: A Busy Tax Year in Review

Baker Donelson on

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

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