Colorado Limited Liability Company: Forms and Practice Manual

Colorado Limited Liability Company: Forms and Practice Manual 

Prominent Colorado attorney Eric J. Zinn, Esq., has drawn from his extensive experience to bring you strategies and forms for virtually every situation you may encounter in this newly revised two-volume Manual featuring a bonus CD with more than 180 electronic forms.

This extensive, updated manual, with its more than 1,500 pages of valuable content, will help you stay current and efficient by providing appropriate statutes and regulations — complemented by thorough discussions and analyses of any changing federal and Colorado state laws. Plus, you’ll be expertly guided through an extensive selection of appropriate LLC forms using an easy-to-follow format. Included are customizable electronic forms as well as explanations and planning strategies for the LLC business structure.

Recent Updates Include:

• Updated discussions on single-member LLCs
• Treated as disregarded entities for federal income tax purposes
• Treated as regarded entities for federal employment and excise taxes
• Discussion of Private Letter Ruling 199911033 within the context of single-member LLCS for federal income purposes
• Updated discussions relating to LLCs taxed as S corporations or C corporations for federal income tax purposes
• Updated discussion on “delinquent” LLCs
• Edits reflecting the repeal of IRC section 708(b)(1)(B) by the Tax Cuts and Jobs Act.
• An updated discussion on federal self-employment taxes
• A new operating agreement form for a manager-managed Colorado LLC taxed as a C corporation.

Eric J. Zinn is the Director of the newly created Graduate Tax Program at the University of Colorado Denver (CU Denver) Business School. He is also a professor at CU Denver and teaches graduate-level and undergraduate-level tax courses, including advanced individual income taxation, partnership taxation, advanced partnership taxation, and tax research.

Eric has a BA in Economics from the University of the South, a JD and an LLM in Taxation from the University of Florida, and an MBA, a Master of Science in Finance, and a Master of Science in Information Systems from CU Denver.

Throughout the years, Eric has taught numerous continuing legal education classes on various tax topics primarily for the Colorado Bar Association and has also published numerous articles on various tax topics, primarily for The Colorado Lawyer.

» View Full Table of Contents [PDF]

SUMMARY TABLE OF CONTENTS

PART I: ORGANIZATION

Chapter 1: Introduction

Chapter 2: Formation and Organization

PART II: OPERATIONS

Chapter 3: The Operating Agreement

Chapter 4: Organization

Chapter 5: Limited Liability Company Capital

Chapter 6: Allocations and Distributions

Chapter 7: Management Provisions

Chapter 8: Transfer and Buy-Sell Provisions

Chapter 9: Dissolution

Chapter 10: Books, Records, and Accounting

PART III: MISCELLANEOUS

Chapter 11: Reorganization of the LLC

Chapter 12: Doing Interstate Business

Chapter 13: Professional Limited Liability Companies

Chapter 14: Miscellaneous Forms

Chapter 15: Compensation Strategies for the LLC

Chapter 16: Derivative Proceedings

PART IV: APPENDICES

PART V: LLP AND LLC CASES

PART VI: INDICES