Ilungu ngalinye ngumnini weenkampani; akukho zizabelo zabanikazi, njengenkampani. I-LLC iqulunqwe ngurhulumente ngokufaka iiNqaku zoMbutho okanye umqulu ofanayo kwezinye iindawo.
Urhulumente wephondo, kuquka i-IRS, akabandakanyeki ekwenzeni i-LLC.
Kukho iintlobo ezimbini zobulungu be-LLC, kuxhomekeke kwinani lamalungu - i -LLC ilungu-ilungu kunye ne-LLC ilungu le-LLC. Akukho mmahluko phakathi kwe-LLC-member ilungu kunye ne-LLC ilungu le-multiple ngendlela abaqhuba ngayo ishishini, kodwa kukho umehluko kwindlela abahlawuliswa ngayo.
LLC Izidingo zobulungu
Amazwe ayimisele imithintelo eninzi kubulungu be-LLC, ngaphandle kokuba amalungu kufuneka abe ngama-18 okanye ngaphezulu. Akumelwe babe ngabemi base-US. Phantse nayiphina inhlangano ingaba ilungu le-LLC, kuquka iinkampani, iinkampani, ezinye ii-LLC, i-trust, kunye nezicwangciso zempesheni. Ngamanye amaxesha inkampani ebambeleleyo iya kubumba, eyona i-LLC.
Amanye amazwe afuna ukuba amalungu e-LLC achongwe, ngelixa amanye amazwe akanalo mfuneko. Ukuba i-LLC yi-Professional LLC, amaninzi kufuneka achongwe kwaye iisenisi zabo zoqeqesho kufuneka zihlolwe kwaye zivunywe xa inkampani ibunjwa.
Ukuba i-LLC yi- Professional LLC (i-PLLC), abanikazi kufuneka babhaliswe ngabaqeqeshi ababhalisiwe kulo msebenzi. Ngokomzekelo, ukuba i-PLLC ibunjwa ukuba isebenzise amazinyo, izazi zodwa zamazinyo ezilayisenisiweyo kwimeko leyo zingaba ngamalungu. Imithetho kaRhulumente iyahluka kwiziphi iintlobo zabaqeqeshi abangenza i-PLLC.
Ulawulo lwe-LLC
Njengaye nawuphi na uhlobo loshishino, kufuneka kubekho umphathi ophethe i-LLC imihla ngemihla kunye nezigqibo zexesha elide.
Amalungu angakhetha ukulawula ii-LLC ngokwabo, okanye angakhetha okanye aqeshe umphathi okanye abaphathi. Ulawulo lwe-LLC luvame ukukhankanywa kwisicelo kunye ne-state kunye nesivumelwano sokusebenza se-LLC.
Ukuba amalungu agqiba ukulawula i-LLC ngokwayo, angayimisela ulawulo naluphi na indlela abayithandayo. Akukho bhodi esemthethweni yabalathisi isakhiwo efunekayo kodwa yinto efanelekileyo yokuba amalungu e-LLC ahlangane ncinane ngonyaka kwaye agcine iirekhodi zezigqibo abazenzayo kwiintlanganiso zabo.
Njani iiLungu ii-LLC ziTekisiwe
Amalungu e-LLC ahlawuliswa ngokusekelwe kwinani lamalungu. Nantsi oku kuthetha ntoni: I-LLC-member member ilithengiswanga njenge-proprietorship yedwa, oku kuthetha ukuba irhafu yelungu yedwa lichongiwe yimali engenayo kwiShedyuli C ize idluliselwe kwibuyiselo yerhafu yelungu.
I-LLC ilungu elininzi lihlawuliswa njengentsebenziswano , ngoko ke isabelo ngasinye selungu lomvuzo okanye ukulahlekelwa kwemali sisetyenziselwa ukubuyela kwerhafu yomntu. Kwi-LLC ilungu elingu-multiple, isivumelwano sokusebenza sinquma isabelo ngasinye somsebenzi kwimisebenzi yoshishino nakwiingeniso kunye nokulahlekelwa kweshishini. I-LLC ingakhetha kwakhona ukuba irhafelwe njengenkampani okanye i-S corporation, kwaye ngamalungu ke aya kuhlawula irhafu ngendlela efanayo nabanikazi abanini-zimashishini okanye abaphathi be-S.
LLC Amalungu kunye neRhafu yokuZimisa
Amalungu e-LLC acingelwa ukuba aqeshwe ngabasebenzi kwaye angabasebenzi. Ngoko, ewe, kufuneka bahlawule irhafu yerhafu yabo kwingqesho yabo yenzuzo yomvuzo.
Iimali eziNcinci zeMalungu e-LLC
Amalungu e-LLC anelungelo elincinci kwiimali zorhwebo ngaphandle kokuba ziqinisekisele ukuboleka imali okanye ezinye iimali okanye zenza ngaphandle kwemida yemisebenzi yazo. Ngokomzekelo, uxanduva olukhawulezileyo alukwazi ukukhusela ilungu eliphula umthetho okanye ngubani ohlukumeza umntu. Iimbopheleleko yelungu le-LLC lifana nelo xanduva lomnini-nxaxheba we-S corporation. Funda ngokubanzi malunga nomgaqo wokunyaniseka kwamalungu e-LLC.