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The article offers asset protection insights for clients with limited partnership (LP) or limited liability company (LLC) claims in Florida as of 2025. Topics covered include what an executory contract is, operating and partnership agreements that are and are not under it, and obligations that should be included in operating and partnership agreements. Also noted is the attorney's need to include provisions on future material obligations for the bankrupt debtor partner to the LP and LLC.

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AbstractThe 2010s were an era of abundant capital for investors but limited opportunities to put it to profitable use. This paper traces the origins of dealing with the ‘problem’ of having to convert large accumulations of cash into appreciating assets. It puts venture capitalists in the US at the center of this history. Charting venture capital’s 1950s emergence, 1960s formalization, and 1970s institutionalization, I show how early venture capital investors built a financial infrastructure that safeguarded the appreciation of their assets. Venture capitalists’ influence increased as institutional investors (as funders) and startup employees (as investees) became enrolled in this infrastructure and oriented their actions toward its imperatives. I argue that in their handling of abundance, venture capitalists constructed and deepened asset-driven inequalities. Empirically, the paper makes a contribution by demonstrating that vast accumulations of (personal) wealth played a decisive role in this process and highlights the importance of stark inequality well before the neoliberal turn or quantitative easing. Conceptually, I show that venture capitalists’ solution to a personal problem became useful at a much larger scale. The paper argues that we should read this influence as conditioned on elite surplus and access to a financial infrastructure. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates corruption in Eastern Europe and Central Asia. Using World Bank’s BEEPS IV and BEEPS V surveys, we investigate the degree of corruption in these countries for different industries. We focus on the manufacturing sector, the services sector, and the core sector, and focus on corruption related to customs/imports, courts, and taxes/tax collection. We find that the overall degree of corruption for all three sectors is somewhere between “seldom” and “never”. Our results show that, for all three sectors, the degree of corruption is the highest in taxes/tax collection and the lowest in courts. Again, for all three sectors, shareholding firms with shares traded in the stock market and limited partnerships suffer the most. While for the manufacturing and services sectors, larger firms suffer the most, for the core sector, medium-sized firms suffer the most. When we compare the manufacturing sector to the other sectors, we find that while the overall level of corruption is similar in the manufacturing sector and the other sectors, manufacturers face a higher degree of corruption in transactions related to customs/imports and taxes/tax collection when compared to the other sectors. We do not find any significant difference between the manufacturing sector and the other sectors with respect to the degree of corruption related to courts. Overall, our findings indicate that policymakers in the region need to protect manufacturers from requests/demands for additional payments or gifts by customs authorities and/or by tax collectors and auditors. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sometimes clients wait on advice and then rush to implement planning for any of a number of reasons, ranging from a potential change in tax law to a health scare (like Mr. Smaldino). This can result in numerous risks, including the failure to document each phase or failure to let things settle before initiating the next phase. Risks are heightened during a time of potential tax law changes, coinciding with when advisors typically are busier than normal. Having a thought-out, meticulous, step-by-step master document to ensure each step is done and documented in the right order should be a best practice, particularly for sophisticated planning techniques. [ABSTRACT FROM AUTHOR]

Copyright of Ius et Praxis (07172877) is the property of Universidad de Talca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Stiftungswesen is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Trademarks are becoming extremely significant due to globalization of commerce. A brand’s role in the realm of commerce is crucial since it serves as both a differentiation and a tool for out-competing rivals to capture the consumer market. Although it is still a common choice among business actors, limited partnerships (Commanditaire Venootschap) (CV) are not permitted to grant or receive licenses for well-known trademark rights. How is CV legally protected in this document as the owner or licensee of a well-known brand? This research uses normative research techniques in law, and data analysis used were prescriptive. The results of the research show that because CV as a business entity lacks the authority to act (bevoegheid), it will have consequences for the registration of a license agreement on the rights of the well-known mark if it assumes the position of making or receiving a license agreement, which under the Trademark Law can only be done by legal subjects, either recht persoon or naturlijk persoon. The management of CV, namely its limited partners, must act as a person (individual person) if it wants to grant or receive a license for well-known brand rights. Greater benefits will result if legal status is granted to resumes submitted by legal entities. [ABSTRACT FROM AUTHOR]

Indigenous governments in Canada use sophisticated corporate structures to achieve their various economic development goals, of which the limited partnership is most certainly the most common. In a series of recent cases on the personhood of both Indigenous parties and on limited partnerships, courts have been redefining the relationship of personhood and property in the context of limited partnerships. This article canvasses developments in the case law of the personhood of Indigenous peoples alongside similar developments surrounding the nature of limited partnerships, raising questions about the ways that Indigenous governments may be further constrained by formerly unidentified colonial aspects of the law, as well as to identify specific issues that both general and limited partners need to confront before turning to this common business vehicle . The paper closes with some observations about colonial trends in the law governing the use of associations and business structures, posing questions for future research about the policy objectives at play. [ABSTRACT FROM AUTHOR]

866 The Polish regulation concerning a limited joint-stock partnership has been in force since the date of entry into force of the Commercial Companies Code (CCC). The CCC divides commercial companies into "partnerships" and "capital companies". Each of those two types of commercial companies is governed by separate rules. The completion of twenty years of Polish CCC in force prompts us to analyse the juridical model adopted by the legislature, according to which limited joint-stock partnership is classified as a partnership. During this period, there have been significant events making the verification of the validity of this model possible, including Poland's accession to the European Union (EU), which has resulted in the need to adapt national regulations to EU law – both in the field of private law (including commercial law) and public law (including tax law). The need to amend the domestic law in connection with the implementation of Directive (EU) 2019/2121 of the European Parliament and of the Council of November 27, 2019 amending Directive (EU) 2017/1132 (as regards cross-border conversions, mergers, and divisions of companies) – is a direct motivation for undertaking research on a Polish limited joint-stock partnership. 867 [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Family Limited Partnerships ("FLPs"), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non‐abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs. Key Points for the Family Court Community: FLPs have been a popular way for families to pool their assets in order to effectively manage and transfer the assets from one generation to the next.Families can use FLPs to reduce estate and gift taxes by 20% or more if the entity is respected.Different courts have interpreted other courts' decisions differently, leading to the expansion of Section 2036 at the expense of the taxpayer.Case law has created problematic law which has affected non‐abusive FLP's malevolently.FLPs can be used to obtain tax benefits, but must be used for non‐tax purposes as well. Some include centralization of management, facilitating intra‐family transfers, and avoiding probate. [ABSTRACT FROM AUTHOR]

This study was conducted to analyze the legal consequences of agreements made by CVs that have not been registered in SABU, legal certainty regarding adjustments to existing CVs prior to the enactment of Law Ministry Regulation Number 17 of 2018, as well as legal protection for parties who have already bound themselves in an agreement made with a CV that in fact has not been registered in the SABU. This research is a normative legal research. In this research, it uses a statutory and conceptual approach. The data obtained are primary data and secondary data, the two data are combined and analyzed qualitatively in order to obtain a solution to the problem. The results of the research are poured into a discussion that is arranged systematically and then described descriptively. Based on the results of the study, the legal consequence of an agreement made by a CV that has not been registered in SABU is that the agreement made has no validity/legality as long as the CV has not registered using SABU. Regulatory legal certainty regarding adjustments to existing CVs prior to the enactment of Law Ministry Regulation Number 17 of 2018 is that all CVs that have been previously registered based on the provisions of laws and regulations as contained in the KUHD have no legal certainty and legal standing as a business entity. as long as it has not re-registered with the Ministry of Law and Human Rights in accordance with Law Ministry Regulation No. 17 of 2018. As legal protection for parties who have already entered into an agreement made with a CV which in fact has not been registered in the SABU, it is the legal responsibility of the partners to the parties related to the deed of establishment and the deed of amendment to CV's articles of association after the enactment of Law Ministry Regulation No. 17/2018 provides legalization to provide legal certainty for parties who have binding, namely a Certificate Registered in SABU issued by the Directorate General of General Legal Administration, where one of the purposes of registration carried out in SABU is so that the Business Entity can be protected by law in Indonesia. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the necessity of submitting an amendment application to prevent conflicting tax assessments in a group of companies. It states that a partnership with a "capitalist structure" can be considered a subsidiary if there are individuals who are shareholders in the partnership but not financially integrated into the parent company. It refers to a ruling by the Federal Fiscal Court (BFH) and a decision by the Baden-Württemberg Fiscal Court, Germany, to support its arguments.

The article focuses on the decision of the European Court of Justice (ECJ) related to section 3 of Umsatzsteuergesetz (UStG), German Value Added Tax Act. It mentions sales taxation of the heat output from a biogas plant and allocation of heat. It also mentions external audit by the tax office for large and group audits the examiner assumed that the levy of the heat to a free value transfer and external audit by the tax office for large and group audits.

We investigate whether access to information prior to an initial public offering (IPO) generates a trading advantage after the IPO. We find that limited partners (LPs) of lead venture capital funds obtain high returns when they invest in newly listed stocks backed by their funds. These returns are not explained by LPs' differing stock-picking abilities, and they are higher when LPs' information advantage over the public is higher. LPs are more likely to invest if they have an information advantage, and access to information eliminates the familiarity bias that they display otherwise. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

their children, establish family limited partnerships, implement sale and leasebacks, and create useful trusts. This is not an all-inclusive list, however it provides a reasonable starting point for advising clients about taking advantage of income-shifting strategies and how they minimize tax liability. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Act XCV of 2021 amending Act V of 2013 on the Civil Code (hereinafter: Civil Code) introduced significant changes concerning business associations in Hungary. In my study, I examine certain amendments affecting limited partnerships, with a particular reference to the rules for the election of a limited partner as managing director and whether the corporate form is shifting from a limited partnership to a capital partnership under the changed provisions.