Ivan Mitev and Matthew Kaden of Boies, Schiller & Flexner on partnership and limited liability company agreement drafting and Treasury Regulation 1.704(b) provisions impacting agreement language

On this edition, Ivan Mitev and Matt Kaden of Boies Schiller & Flexner discuss Treasury Regulation 704(b) provisions affecting partnership and LLC agreements. They analyze agreement drafting in the context of efforts to secure safe harbor positions with respect to the allocation of income, gains...

Partnership and LLC Agreement Tax Provisions Clarified

Drafting Partnership and LLC Agreements: Tax Boilerplate, Allocation, and Liquidation Provisions - by Ivan Mitev and Matt Kaden - Boies, Schiller & Flexner, LLP Crafting agreement language requires attention to partnership and LLC objectives and also to tax hazards and opportunities. Finally,...

Drafting Partnership and LLC Agreements: Tax Boilerplate, Allocation, and Liquidation Provisions

Drafting Partnership and LLC Agreements: Tax Boileplate, Allocation, and Liquidation - Ivan Mitev and Matt Kaden - Boies, Schiller & Flexner, LLP Draftng agreement language requires attention to partnership and LLC objectives and to tax hazards and opportunities. Finally, practitioners will have...