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When Corp. A acquires the remaining 70% partnership interest in LTD it has acquired the LTD assets and creates a fileable event. Since the partnership is collapsed Corp. A may place the assets into...

Formation of an LLC that has a governing body limited to officers, directors or employees of forming persons, who each take back a 50% interest in the LLC, is considered to be the formation of a...

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Each of the four are acquiring an asset interest whose fair market value/purchase price is less than $15 MM. These transactions (if they meet the size-of-person test) do not meet the size-of...

10/25 - called writer to confirm

10/22/96 - Writer advises that preferred returns to all partners in a partnership is not unusual. Sometimes given to partners who are making the major contributions and sometimes given to all. As a...