You Can't Always Count How You Want: Why Texas Series LLCs Do Not Offer a Unique Advantage to Employers Who Wish to Avoid the Affordable Care Act's Employer Mandate
Date
2013
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
Addresses the issues of how a series should be treated for employment tax purposes and discusses how the employer mandate will likely be enforced against a Texas series LLC.
Description
Keywords
Quest for limited liability and favorable tax treatment, Concept of the limited liability company, Concept of series creation, Delaware applies the series concept to LLC, Intended benefits of the series LLC, Statutory requirements for creating a series LLC in Texas, Mechanics of the employer mandate, Rules in the Employee Retirement Income Security Act, Employment tax treatment, Overarching principles in tax law
Citation
Scott McFadin, You Can't Always Count How You Want: Why Texas Series LLCs Do Not Offer a Unique Advantage to Employers Who Wish to Avoid the Affordable Care Act's Employer Mandate, 46 Tex. Tech L. Rev. 1229 (2013-2014)