He is the principal author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual, published by Wolters Kluwer. The link to the web page about Drafting Limited Liability Company ...
Thus, while Subchapter S lacks the federal income tax flexibility of Subchapter K, and while S corporations must pay their ... Reg. of which I am aware is in Chapters 42 and 43 of Drafting Limited Liability Company Operating Agreements, ...