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This course will present an overview of the ULLCA and point out the parts of the Act which significantly change its predecessors. These changes include accommodation of the IRS “check the box” rule, new provisions addressing fiduciary duty, and several other new provisions. You will also get an update on which states have adopted the new statute. Finally, we will briefly discuss some of the variations we are seeing among the states, e.g., Delaware’s series LLC.
Kenneth Sprang, Esq.
November 5, 2019
The first Uniform Limited Liability Company Act (“ULLCA”) is now 25 years old. It was conceived in 1992 and completed in 1994. The original Act relied heavily on the Revised Uniform Partnership Act and the Revised Uniform Limited Liability Partnership Act, as well as the Model Business Corporation Act. A lot has changed in the intervening 25 years.
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