Partnerships and Limited Liability Corporations(英文版)(ppt 90頁)

Partnerships and Limited Liability Corporations(英文版)內容提要：
Limited Liability Corporations：
Unless specified in the operating agreement, LLCs have a limited life.
Members may elect operating the LLC as a “member managed” entity.
LLC provides limited liability for the members.
LLCs must file “articles of organization” with state governmental authorities.
Partnerships and Limited Liability Corporations：
Investments and withdrawals for partnerships is similar to proprietorships, except there is a capital and drawing account for each partner.
Limited liability corporations are similar to a partnership except that each owner is referred to as “member.”