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DISSOLUTION OF PARTNERSHIPS IN A 1031 EXCHANGE: THE DROP AND SWAP
- Coordinating a 1031 exchange for limited liability companies or partnerships can present a unique set of challenges. If the entity itself will remain intact, the partnership or the LLC can sell...
POSSIBLE INCREASE IN THE CARRIED INTEREST TAX
- The U.S. House of Representatives recently voted to pass H.R. 4213, which, effective January 1, 2011, will increase the tax on carried interest. ...
THE EVER-CHANGING CAPITAL GAINS TAX
- Taxes, like life, can be like riding a roller coaster. Sometimes it’s up and sometimes it’s down. This is definitely the case when speaking about the Federal capital gains rate for individuals....
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Florida Supreme Court Limits Charging Order Protection 
June 30, 2010
June 30, 2010
In a recent decision, focusing primarily on statutory interpretation, the Florida Supreme Court held that the charging order protection is not the exclusive remedy for a creditor pursuing an LLC membership LLC, despite the plain reading of the statute.
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