SUPPLEMENT UPDATE: New York Limited Liability Company Forms and Practice Manual, April 2022 (3.23)

by Amanda H. Nussbaum, Esq. and Monica K. Arora, Esq.

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SUPPLEMENT UPDATE: New York Limited Liability Company Forms and Practice Manual, April 2022 (3.23)

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Amanda H. Nussbaum, Esq. is a partner in the Tax Department of Proskauer Rose LLP, and also a member of the Private Investment Funds Group. Her practice concentrates on planning for, and the structuring of, domestic and international private investment funds, including venture capital, buyout, real estate and hedge funds, and she advises those funds on investment activities and operational issues. In addition, she has significant experience structuring taxable and tax-free mergers and acquisitions, real estate transactions and stock and debt offerings. Ms. Nussbaum regularly advises clients on the formation and operation of partnerships, limited liability companies, and other pass-through entities. She received her B.A. from Yeshiva University, her J.D.from Harvard Law School, and her LL.M. in taxation from New York University School of Law.

Monica K. Arora, Esq. is a partner in the Corporate Department of Proskauer Rose LLP. Her practice focuses on representing sponsors and institutional investors on a broad range of issues including fund formations, separate account structures, general partner and management company arrangements and secondary transactions. Monica advises sponsors across the full asset class on fund structuring, including private equity, real estate, infrastructure and debt. She works with private investment funds throughout their life cycle, advising on ongoing activity, with a particular emphasis on regulatory, compliance and operational matters. She received her undergraduate degree from the University of Chicago and received her J.D. from Georgetown University Law Center.


Addressed in this year's supplement:

  • Discussion of the New York pass-through entity tax applicable to eligible partnerships and S corporations.
  • Discussion of formal guidance from the Internal Revenue Service on the additional standards a limited liability company must satisfy to qualify for federal tax exemption.
  • Discussion of the final regulations on the recharacterization of capital gain in respect of partnership interests held in connection with performance of services.


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