Internal Revenue Code: Federal tax regulations governing the taxation of LLCs, including tax treatment and classifications of the entity
Securities Exchange Act: Federal regulations that may apply if LLC membership interests could be classified as securities
Federal LLC Tax Classifications: Federal regulations regarding default or elected tax classifications for LLCs (partnership, corporation, or disregarded entity)
State Limited Liability Company Act: State-specific laws governing the formation, operation, and dissolution of LLCs
State Business Corporation Laws: Supplementary state regulations that may affect LLC operations and governance
State Filing Requirements: Specific documentation and procedures required by the state for LLC formation and maintenance
State Tax Laws: State-specific tax regulations and requirements applicable to LLCs
Member/Manager Rights: Legal requirements and limitations regarding the rights and responsibilities of LLC members and managers
Voting Procedures: Legal framework for implementing voting rights and procedures within the LLC
Capital Contributions: Regulations governing how members can contribute capital to the LLC and associated rights
Profit/Loss Allocation: Rules and requirements for how profits and losses can be allocated among LLC members
Transfer Restrictions: Legal framework governing the transfer of membership interests in the LLC
Dissolution Procedures: Legal requirements for LLC dissolution and winding up of business affairs
Fiduciary Duties: Legal obligations and duties owed by members and managers to the LLC and other members
Professional LLC Requirements: Special state requirements for professional LLCs if the LLC will provide professional services
Record-Keeping Requirements: State-mandated requirements for maintaining LLC records and documentation
