Brokers who plan to go into business with one or more other individuals may not realize there are several variations of partnerships to consider. In this article, I’ll describe the different types of ...

Limited partnerships were popular during the 1970s and 1980s. Today, many business owners form limited partnerships for films and other projects that will last for a short period of time. Limited ...

A limited liability partnership provides the owners of a small business partnership benefits that a general partnership does not. To understand the structure of a limited liability partnership, it's ...

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Under the U.S. Treasury’s “check-the-box” regulations (Treas. Reg. § 301.7701-3), a domestic non-corporation business entity with only one U.S. owner is “disregarded” for income tax purposes unless ...