Past Events

Leon Rittenberg III to speak at the National Business Institute's One-Day Advanced LLC Issues Seminar. Below you will find an outline of the seminar. For more information or to register, call (800) 930-6182 or visit www.nbi-sems.com

Seminar Outline
I.    CURRENT UPDATES AND EMERGING TRENDS, Dale R. Baringer

• Key Elements of the LLC Act in Louisiana
• Legislative Updates
• Current Case Law
• Hot Topics and Trends

II.   ADVANCED TAX ISSUES FOR LLCs, Dale R. Baringer

• Examination of the Check-the-Box Regulation
• Compensation Planning and Use of Guaranteed Payments, Distributive Shares and Keogh Plans
• Planning for Self-Employment Tax
• Transfer of Appreciated Property to the LLA
• Death or Retirement of a Member and Tax Alternatives
• Federal Income Tax Techniques Involved in the Use of Disrequarded Entities (Single Member LLCs) in Mergers, Acquisitions and Dispositions
• Taxation on Sales of an Interest - Handling the Holding Period and Hot Asset Issues
• Using Elections to Make Optional Basis Adjustments to Minimize Tax in Distributions

III.  UNDERSTANDING THE WORLD OF MINORITY RIGHTS AND FIDUCIARY OBLIGATIONS, Ashley L. Belleau

• The Source of Nature of Fiduciary Obligations in LLCs
• Identifying and Protecting the Rights of Minority Interest Holders
• Restrictions on Fiduciary Obligations
• Securities Law Considerations

IV.   WALKING THE ETHICAL LINE, Ashley L. Belleau

• Ethical Standards and Civil Liability
• The Role of the Attorney as Advisor in LLA Formation
• Avoiding Conflicts of Interest
• Confidentiality - Information Derived From an Earlier Representation

V.    MASTERING ESTATE PLANNING ISSUES, Leon H. Rittenberg III

• Estate Planning Strategies Using LLCs
• Asset Protection Through LLCs
• Family Limited Liability Partnerships
• Impact of Recent Cases Involving Valuation and Related LLC Issues in Estate Planning
• Design and Implementation Considerations and Consequences