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Category: limited liability company

Business Ownership Deals (Part 6 of Series): How Many Different Attorneys Need To Be Involved?

Posted on May 22, 2024May 22, 2024 by g83js92js91
Categories: attorney, Business Law & Contracts, lawyers, legal assistance, limited liability company, llc

bigstock Group of Business Talking in a 428578823The “owners” of a Limited Liability Company are traditionally referred to by attorneys as the LLC’s “Members”. It’s important to realize that (with some variation from state to state) there can be “Members” but also what may be referred to as “Economic Interest Owners”, and those are not the same thing. However, for the rest of this article and related articles, we’re just going to use the terms “Member” and “Owner” as synonyms, and Owner is going to mean someone who has full rights in the Company (mainly meaning having voting and economic rights).

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?”

The process and legal mechanics of changes to business ownership are largely discussed in the first 5 parts of this series. In this article, we’ll focus on questions such as the following.

  1.   Can (or should) an attorney represent both a buyer and a seller?
  2.   Can an attorney serve in a neutral role, essentially working on the transaction without representing a particular party?
  3.   Does each party involved in the deal need their own lawyer / law firm?
  4.   Can the same attorney / law firm represent the LLC and also give advice to individual members?

As is the case in most things “legal”, the devil is in the details, “it depends”, and “changing one fact about the situation may change the answers”. Having said that, here’s how it generally works, based largely on the professional regulations which apply to lawyers (which differ somewhat from state to state and which are typically called the “Rules of Professional Conduct”).

  1. Can (or should) an attorney represent both a buyer and a seller? NO. A single lawyer / law firm should not, and usually could not, represent the buyer and the seller.
  2. Can an attorney serve in a neutral role, essentially working on the transaction without representing a particular party? YES. In fact, this is an underutilized scenario. Realistically, this can be a bit tricky or even awkward, but in many instances this works just fine and can save everyone significant time and money.
  3. Does each party involved in the deal need their own lawyer / law firm? NO in the sense that nobody “has” to have an attorney at all (unless perhaps the Operating Agreement says otherwise). NO in the sense that a single attorney can usually represent parties who are aligned / have common interests. YES in the sense that an attorney should not, and typically could not, represent parties who have opposing interests (even if there is no “dispute”).
  4. Can the same attorney / law firm represent the LLC and also give advice to individual members? YES, NO, MAYBE? The answer to this one is similar to (C) above. Many non-lawyers (and even some lawyers) may not always clearly grasp that “representing someone” and “giving advice” are essentially the same thing. For example, this is not terribly uncommon:
    • LLC Member: “Hey Lawyer, I realize you don’t represent me, but can you just tell me if anything in this proposed Membership Interest Transfer Agreement is unfair to me?”
    • Lawyer: “I’m sorry, I can’t give you that advice (which would more or less make you my client, or at least blur that line), since I represent a different party in this situation, whose interests may not completely align with yours.”

    On the other hand, a lawyer typically would be allowed to represent (for example) the LLC itself and aligned owners, in particular owners who are not buying or selling. There are other combinations of parties who could be represented by the same lawyer in the same transaction / situation.

Another important aspect of this (not further explored here) is a “waiver of conflicts of interest”. In a high level sense, parties – to a certain extent – can waive some conflicts of interest or potential conflicts of interest. Doing so may allow a single attorney / single law firm to represent multiple parties when that perhaps could not happen without the conflict of interest waiver by those parties.

These sorts of LLC transaction issues are commonly dealt with by business law attorneys but can be tricky. Paying attention to these details, being careful, and planning ahead gets the best results for clients, which is what we do here at McGrath & Spielberger.

If you’d like assistance with business compliance services, please click here: https://mcgrathspielberger.com/business-compliance-services/.

Posted in attorney, Business Law & Contracts, lawyers, legal assistance, limited liability company, llc

Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 5, Filings With The Secretary Of State

Posted on April 29, 2024July 9, 2024 by g83js92js91
Categories: Business Law & Contracts, business owners, business partners, limited liability company, llc

bigstock Businessman And Businesswoman 471976647

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?” Of course, you can also have a situation in which a current Member is only transferring or selling some of that Member’s interests in the company.

This Part 5 of our ongoing series focuses on the filings that can or should be made with the Secretary of State as a result of a change in ownership / membership. See Part 1 of this series for a general overview of sale / purchase / transfer of company membership interests and the legal process, Part 2 for more information on the Purchase and Sale Agreement / Membership Interest Transfer Agreement, Part 3 regarding “Resolution” which should be a part of the membership interest (ownership) transfer process, and Part 4 for important information about Operating Agreement issues.

A transfer of membership / ownership interests in an LLC can, and sometimes should, result in new filings with the Secretary of State. The most common change, but not necessarily the only one, would be made by filing an Amendment to Articles of Organization. That Amendment could identify the changes in ownership structure. Similar information would be contained in the next-filed Annual Report, at least in states like North Carolina which require your typical limited liability company to file such reports.

Whether such an Amendment to Articles of Organization should be filed – and what exactly it should say – will depend on each specific circumstance. An Amendment document on file with the Secretary of State would be evidence of what information the Amendment contains.

An example of another appropriate filing with the Secretary of State would be for the LLC’s Registered Agent. (Click here for an explanation of Registered Agents.) If the Registered Agent has been an outgoing LLC Member, it would almost certainly be preferable to change the identity of the Registered Agent. That change is made by filing documentation with the Secretary of State, and of course the new Registered Agent (which could be our law firm, if the company is located in the Carolinas) has to have given permission.

These sorts of LLC filings are commonly worked on by business law attorneys. However, attorneys need to pay attention and have their brains and skill sets engaged even when performing straightforward work. Paying attention gets the best results for clients, which is what we do here at McGrath & Spielberger.

If you’d like assistance with business compliance services, please click here: https://mcgrathspielberger.com/business-compliance-services/.

Posted in Business Law & Contracts, business owners, business partners, limited liability company, llc

Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 4, Operating Agreement (“OA”) Changes

Posted on April 22, 2024July 9, 2024 by g83js92js91
Categories: Business Law & Contracts, business owners, business partners, limited liability company, operating agreement, series

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?” Of course, you can also have a situation in which a current Member is only transferring or selling some of that Member’s interests in the company.

bigstock Business Man Signing A Contrac 262517662

This Part 4 of our ongoing series focuses on Operating Agreement amendments and/or similar changes as a result of a change in ownership / membership. See Part 1 of this series for a general overview of sale / purchase / transfer of company membership interests and the legal process, Part 2 for more information on the Purchase and Sale Agreement / Membership Interest Transfer Agreement, and Part 3 regarding “Resolution” which should be a part of the membership interest (ownership) transfer process.

A transfer of membership / ownership interests in an LLC should result in amending the Operating Agreement (shorthand = “OR”) or the creation and execution of a new Operating Agreement. We’ll now address 3 different common scenarios, and keep in mind these are brief summaries, they are not intended to be a detailed or comprehensive listing of all relevant or necessary items / issues.

  1. AMENDING THE WRITTEN OPERATING AGREEMENT. If there is a written, executed OA in place of reasonable quality, then an amendment document can be utilized. The Amendment to OA would at least summarize the situation and the changes, reference other key documents, be dated, and be executed by the LLC itself and each individual Member (including any new Members and any outgoing Members).
  2. REPLACING AN EXISTING OPERATING AGREEMENT. There are times when replacing a past-written OA with a new one makes the most sense, including when there is a change in ownership. We’ll address this in more detail in a separate article.
  3. CREATING THE COMPANY’S FIRST WRITTEN OPERATING AGREEMENT. Many LLCs do not have a written OA. In nearly every instance, the creation and execution of a written OA should take place in light of the change in ownership structure. Interestingly, depending on the circumstances and applicable strategical goals, sometimes it makes sense for that OA to come into existence: before the change in membership (which may then also require an Amendment to OA as discussed above); or concurrent with the change in membership; or after the change in membership. We may address those timing options, and why each could make sense, in a different article.

An Amendment to Operating Agreement is often 1 or 2 pages long. An entire Operating Agreement is typically between 10 and 50 pages long. Yes, you correctly infer that there is a wide variety as to how complex and detailed Operating Agreements can be.

An LLC Operating Agreement is typically a private document vs. something which gets “filed” with anyone. This doesn’t mean it is forever confidential, it’s just internal. The contents of an LLC OA could be agreed to be confidential by the parties, although that also does not guarantee it will never be seen by outside persons or entities.

The law does not require an LLC OA to be notarized or witnessed by any third parties. In concept, there could be a requirement within a certain limited liability company which does require it – but that would be uncommon.

The LLC OA – including any properly agreed upon amendments – are typically part of the formal proof of the issues covered in the OA. This means that membership / ownership listings (including changes) in such documents are excellent proof of who owns how much. Anyone who is a signor to an OA or related Amendment should have a tough time later claiming to be unaware of the content of such documents or to deny that they agreed to the content.

LLC Operating Agreements and their Amendments are commonly worked on by business law attorneys. However, attorneys need to pay attention and have their brains and skill sets engaged even when performing straightforward work. Paying attention gets the best results for clients, which is what we do here at McGrath & Spielberger.

Posted in Business Law & Contracts, business owners, business partners, limited liability company, operating agreement, series

Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 3, The Company Resolution

Posted on March 26, 2024March 27, 2024 by g83js92js91
Categories: business, Business Law & Contracts, limited liability company

 

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?” Of course, you can also have a situation in which a current Member is only transferring or selling some of that Member’s interests in the company.

pexels fauxels 3183197

See Part 1 of this series for a general overview of sale / purchase / transfer of company membership interests and the legal process and Part 2 for more information on the Purchase and Sale Agreement / Membership Interest Transfer Agreement. This Part 3 focuses on the “Resolution” which should be a part of the membership interest (ownership) transfer process.

Key decisions by and for a limited liability company should be – and sometimes must be – voted upon, with the vote outcome and resulting decision permanently recorded in writing. When such votes and decisions result in a fundamentally important action being taken, it is proper to have an “LLC Resolution” document created and executed. (Technically, a decision not to take action can also be memorialized in an LLC Resolution.)

An LLC Resolution document can be made up of the elements in the bullet point list below, which is a basic list and example; of course, each situation is different. A transfer of membership / ownership interests in an LLC should result in an LLC Resolution as part of that legal process. Some basic elements of LLC Resolutions:

  • header / title
  • the formal name of the LLC
  • names of the parties to the Resolution
  • background / context
  • a description of the circumstances which led to the decision
  • what, exactly, have the parties to the Resolution now resolved to do?
  • date of the Resolution
  • names and signature lines for the parties to the Resolution

An LLC Resolution is typically a private document vs. something which gets “filed” with anyone. This doesn’t mean it is forever confidential, it’s just internal. The contents of an LLC Resolution could be agreed to be confidential by the parties, although that also does not guarantee it will never be seen by outside persons or entities.

The law does not require an LLC Resolution to be notarized or witnessed by any third parties. In concept, there could be a requirement within a certain limited liability company which does require it – but that would be uncommon.

The LLC Resolution is typically part of the formal proof that a company and its members followed the rules to decide whether to act on a major issue and then in fact do so. It also serves to be a clear-cut, summary type statement of what was agreed upon and is being done. Anyone who is a signor to that Resolution should have a tough time later claiming to be unaware of what was decided or to deny that they agreed to the decision.

Most experienced business law attorneys can handle an LLC Resolution without too much trouble – and that would typically be part of a larger set of work the attorney is handling for the company. However, attorneys need to pay attention and have their brains and skill sets engaged even when performing straightforward work. Paying attention gets the best results for clients, which is what we do here at McGrath & Spielberger.

Posted in business, Business Law & Contracts, limited liability company

Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs (Part 2)

Posted on March 4, 2024March 4, 2024 by g83js92js91
Categories: Business Law & Contracts, business owners, business partners, limited liability company, llc

The Purchase / Sale / Transfer Agreement Itself

Big Large White And Black Sign On Brick Wall Under New Managemen

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?” Of course, you can also have a situation in which a current Member is only transferring or selling some of that Member’s interests in the company.

See Part 1 of this series for a general overview of sale / purchase / transfer of company membership interests and the legal process. This Part 2 focuses on the contract between the parties involved in the transaction, typically the Seller (Transferor) and the Buyer (Transferee), with the limited liability company itself often being a party to the agreement as well.

The agreement between the parties involved in the transaction is often called the “Membership Interest Transfer Agreement” or “Membership Interest Purchase and Sale Agreement” and states the terms of the agreement between the parties transferring ownership interests amongst each other. It’s important to note that the LLC itself may also want to be or need to be a party to such agreements.

Is this business contract a private document or does it become a public record? Typically, a Membership Interest Purchase and Sale Agreement is a private document and does not get “filed” or “recorded” anywhere. That doesn’t mean it can’t be ordered produced by a court, and of course there are other situations in which it must be or should be produced to certain government agencies or other private third parties.

What are the goals and purposes of a Membership Interest Transfer Agreement? There are many, and to some extent they will vary from situation to situation. The most common, most fundamental goal and purpose is to set forth in specific, clear detail what the

Here are some key issues which should definitely be covered in a Membership Interest Purchase and Sale Agreement, and of course this is not a complete list.

  • The full names of the parties; the full name of the LLC should be listed even if the LLC is not a party.
  • The date the transaction is effective.
  • The ownership structure before the transaction and what it will be after the transaction.
  • What items of value are being exchanged between the transacting parties (most often, Member A is selling ____% of the company’s membership interests in exchange for $_____).
  • What responsibilities / liabilities each of the parties has and doesn’t have as a result of the transaction, and the timing of the same.
    ○  For example, if Member A is selling all Member A’s interests, does Member A retain any responsibility or liability after the date of the transaction?
    ○  What happens if the new Member is subjected to negative consequences related to a new legal claim for events which occurred before becoming a Member, especially if Member A helped cause the claim?)
  • That the transaction has been approved, to the extent necessary, by other Members and/or the limited liability company itself.
  • Signatures of the parties (and sometimes of relevant other persons or entities).

We also point out that there are arguments to be made that the selling / transferring Member’s spouse (if there is one) should join in the Membership Interest Purchase and Sale Agreement.

Finally, we observe that if it’s a purchase / sale situation and the selling Member is not receiving all the purchase price up front, there are additional important items to add to the Membership Interest and Purchase Agreement and the use of a well-qualified attorney becomes even more important.

Look for more parts of this series to come!

Posted in Business Law & Contracts, business owners, business partners, limited liability company, llc

Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs (Part 1)

Posted on February 9, 2024March 4, 2024 by g83js92js91
Categories: Business Law & Contracts, business owners, limited liability company, llc

 

The “owners” of a Limited Liability Company are traditionally referred to by attorneys as the LLC’s “Members”. It’s important to realize that (with some variation from state to state) there can be “Members” but also what may be referred to as “Economic Interest Owners”, and those are not the same thing. However, for the rest of this article and related articles, we’re just going to use the terms “Member” and “Owner” as synonyms, and Owner is going to mean someone who has full rights in the Company (mainly meaning having voting and economic rights).

A very common question we get asked at our law firm of McGrath and Spielberger is “What do I need to do to add an owner to my company?” The answer to that exact question is similar to the related question of “How do we transfer the ownership interests of a Member who is leaving the LLC?”

We’ll discuss which of these documents are public records filed with the Secretary of State vs. private records in a different article.

Whether you’re selling part of your LLC in North Carolina, buying into a limited liability company in South Carolina, or transferring membership to a family member in Tennessee, the steps are going to be similar. Of course, this article is not specific legal advice and you need to consult an attorney about the specifics of your situation.

  1. The agreement between the parties involved in the transaction. This might be called the “Membership Interest Transfer Agreement” or “Membership Interest Sale and Purchase Agreement” and states the terms of the agreement between the parties transferring ownership interests amongst each other. It’s important to note that the LLC itself may also want to be or need to be a party to such agreements.
  2. The LLC resolution. For key issues and situations, limited liability companies should generally hold votes or otherwise make decisions according to the law and the Operating Agreement and memorialize (record in writing) the issue and the outcome. In other words, what was decided / approved, if anything? An LLC decision to approve the transfer of ownership interests should be memorialized in a document called a “Resolution”.
  3. Operating Agreement: amendment or new agreement entirely? The changes in the LLC’s ownership structure should result in the Operating Agreement being formally amended. Sometimes the company doesn’t have a written Operating Agreement, meaning one needs to be created. In certain other instances, a change in membership structure for the limited liability company could or should result in a brand new Operating Agreement even when there was a written one in existence.
  4. Filings with Secretary of State. Some changes in company ownership will require new, updated, or different documents to be filed with the Secretary of State. Other instances should trigger such documents.
  5. IRS filings. We aren’t going to attempt to get into the many twists and turns of when changes in an LLC’s ownership may require X, Y, and/or Z changes with the IRS – just be aware that could need to occur.
  6. Beneficial Ownership Information Report filings / compliance with the Corporate Transparency Act. This article is not going to delve into this issue in any detail, although others will. Just be aware that changes to LLC ownership could require (updated) Beneficial Ownership Information Report filings.

Business Meeting.

This is not necessarily an all inclusive list; the more complex the ownership structure is and/or the more complex the changes are, the more likely there would be additional formal steps to take.

Also keep in mind the many business-oriented and practical changes and updates which can be required because of a change in ownership structure.

Other interesting questions related to business owner deals are “Can (or should) just 1 attorney do all this work? Does each party involved in the deal need their own lawyer? Can the attorney represent the LLC and also give advice to individual members?” We’ll address those sorts of issues in a different article.

Most experienced business law attorneys can handle this sort of work. It’s not always that complicated from an attorney perspective, but it takes time and dedicated effort, and the attorney needs to keep the brain engaged instead of lapsing into cruise control. Paying close attention helps the client get the best results.

Posted in Business Law & Contracts, business owners, limited liability company, llc

Comparison of Subchapter K v. Subchapter S

Posted on July 25, 2022December 18, 2023 by g83js92js91
Categories: business, internal revenue code, IRS, Life and the Law, limited liability company, llc, small business, starting a business, subchapter K, subchapter S, tax, tax attorney, Tax Issues, Tax Law
Depositphotos 7352892 s

Both Subchapter K and S of the Internal Revenue Code (IRC) are pass-through tax structures in which the members of the entity are taxed for the entity’s income, gains, losses, and expenses on their individual tax returns. That is where the similarities end.

There are several differences discussed below that make Subchapter K seem more taxpayer friendly than Subchapter S. Much of the popularity of the LLC is attributable to the fact that LLCs offer limited liability to all investors combined with the more flexible partnership tax regime. In some situations, however, the goals of the business owners may be better achieved with an S corporation.

Subchapter S places very strict restrictions on the ownership and capital structure for S corporations.  S corporations are limited to 100 shareholders (although members of a “family,” broadly defined, are counted as one shareholder), and they may not have more than one class of stock.  Additionally, all shareholders much be individual U.S. citizens or residents and other corporations or partnerships cannot be shareholders of the company.  Anyone can be a member or partner of an entity taxed under Subchapter K.

Partnerships and LLCs taxed under Subchapter K may make special allocations of income and deduction items, while shareholders of an S corporation must include corporate income and loss on a pro rata share basis.  Thus, partners/members may agree to share certain income or deductions disproportionately, and the agreement will be respected for tax purposes if it reflects their economic business deal.  Additionally, in most cases, partnerships and LLCs taxed under Subchapter K, can distribute appreciated property in kind without immediate recognition of taxable gain.

In a business with only a few owners, an S corporation may be the entity of choice because the flexibility of Subchapter K is not needed.  S corporations are often used by owners that prefer to conduct their business as a state law corporation instead of a partnership or limited liability company because they are more comfortable with the corporate governance structure.  S corporations are also often used by service providers to minimize their exposure to employment taxes.  S corporations are not viable options in many situations – a business with foreign investors would not be able to make the S corporation election because foreign investors are not permissible S corporation shareholders.  Additionally, many institutional investors (e.g., tax-exempt pension funds and charitable organizations) are discouraged by the tax system from investing in any type of active business that is operated as a pass-through entity.  Venture capital funds, which provide a large source of capital for start-up companies, appear to be more comfortable using the familiar C corporation capitalized with several classes of stock, a structure not available in an S corporation.

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For a complete analysis of the tax implications of C Corporations, Partnerships, and S Corporations click here for the Joint Committee on Taxation’s publication entitled “Choice of Business Entity: Present Law and Data Relating to C Corporations, Partnerships, and S Corporations.”

Contact us regarding your business law matter. Click here

Posted in business, internal revenue code, IRS, Life and the Law, limited liability company, llc, small business, starting a business, subchapter K, subchapter S, tax, tax attorney, Tax Issues, Tax Law

Why does your Corporation or Company Need a Registered Agent?

Posted on August 26, 2016December 18, 2023 by g83js92js91
Categories: attorney, business, business law, Business Law & Contracts, corporation, Jason A McGrath, Life and the Law, limited liability company, llc, McGrath amp; Spielberger, North Carolina, registered agent, small business
In this video, business law attorney Jason McGrath explains what a registered agent is, what it does, and why it’s legally required.

This discussion focuses on registered agents in North Carolina, but most of this information will *generally* apply to other states – but you need to study the specifics for your state, of course.

https://youtu.be/WuBeC-UVHew

If you are in need of legal assistance for your business in North Carolina, South Carolina, Tennessee, Georgia or Florida please fill out our confidential client intake form.

logo2Bseal2Blarge

Posted in attorney, business, business law, Business Law & Contracts, corporation, Jason A McGrath, Life and the Law, limited liability company, llc, McGrath amp; Spielberger, North Carolina, registered agent, small business

NC LLC Operating Agreements Even More Important Due to Changes in North Carolina Law

Posted on December 31, 2014April 25, 2022 by g83js92js91
Categories: business contracts, business law, Jason A McGrath, limited liability company, llc, McGrath amp; Spielberger, North Carolina, operating agreement
In this video, business law attorney Jason McGrath answers the question of why the change in North Carolina law makes it even more crucial that limited liability companies – LLCs – have a written operating agreement.

https://youtu.be/TFZkqOQn-5c

Posted in business contracts, business law, Jason A McGrath, limited liability company, llc, McGrath amp; Spielberger, North Carolina, operating agreement

North Carolina LLC Partners – Fiduciary Duty

Posted on January 13, 2012 by g83js92js91
Categories: attorney, Business Law & Contracts, business partners, Charlotte, lawyer, limited liability company, llc, members, North Carolina, raleigh
Does My NC LLC Partner Owe Me a Fiduciary Duty?

In this short video blog, Attorney Jason A. McGrath discusses whether a partner (member) in a North Carolina limited liability company (LLC) owes a fiduciary duty to other partners (members). This is one of the more common questions that Mr. McGrath is asked by his business law clients. See the video below, or click here to view in You Tube.

Posted in attorney, Business Law & Contracts, business partners, Charlotte, lawyer, limited liability company, llc, members, North Carolina, raleigh

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Recent Posts

  • Business Ownership Deals (Part 6 of Series): How Many Different Attorneys Need To Be Involved?
  • Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 5, Filings With The Secretary Of State
  • Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 4, Operating Agreement (“OA”) Changes
  • Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs – Part 3, The Company Resolution
  • Business Ownership Deals: Buying And Selling (Transferring) Membership Interests In LLCs (Part 2)

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7300 Carmel Executive Park Drive, Suite 300, Charlotte, NC 28226

info@mcgrathspielberger.com

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