Jennifer Villier, JD

Recent Posts

Employment Tax Liability and Disregarded Entities

By Jennifer Villier, JD on Nov 30, 2016 7:00:00 AM

Business Docx® helps you ensure that clients fully understand the implications of selecting a particular form of business entity.

If there was ever any doubt, the U.S. Tax Court has recently clarified that the sole member of a single member LLC can, in certain circumstances, be held liable for the employment tax liability of the entity.

Topics: Business Law
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Boo! Don’t Let Double Taxation Scare You Away

By Jennifer Villier, JD on Oct 31, 2016 10:37:53 AM

Learn more about how to utilize C Corporations when it's right for your client

When choice of entity is discussed early in the planning stages for new businesses, C corporations are often quickly taken off the table because of their notorious double taxation. Double taxation refers to the fact that the corporation is taxed on its income at the corporate level, and then its shareholders are taxed on the same income when it is distributed to them in the form of dividends. But double taxation can be mitigated, and in some cases avoided, making it a more viable option.

Topics: Business Law
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The Status and Evolution of Model Series LLC Legislation

By Jennifer Villier, JD on Oct 27, 2016 2:44:15 PM


Learn more about the status and evolution of model series LLC legislation

Series LLCs have been called the next generation of pass-through entities, gaining in popularity and use as states continue to authorize them. The lack of state uniformity in the treatment and acceptance of series LLCs has lead more conservative attorneys, advisors, and clients to avoid them, believing that the uncertainties and potential risks associated with series LLCs outweigh their perceived benefits.

Topics: Business Law
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