Partnership vs LLC - Nāʻokoʻa a me nā mea likeʻole
Ka hoʻokumuʻana i nā Partnerships a me nā LLC
ʻO keʻano o ka hanaʻana i ka pilina a me ka LLC he like.
Hoʻonohoʻia nā meaʻelua ma ke kākau inoaʻana me ka moku'āina kahi e makemake ai kaʻoihana e hana.
ʻO ka hui likeʻana heʻanoʻoihana ia me nā mea kuleana nui, i kapaʻia he mau hoa. Hoʻohui inoaʻia nā pilikino me kahi moku'āina, a hiki i nāʻano pilikinoʻano likeʻole , e like me kaʻoihana a nā hoa a me nā makemake o nā mea nona ka'āina. ʻAʻole e like me ka hui, kahi e hoʻopuka pinepine ai i nā waiwai, hoʻopili like nā hoa i nā waiwai a me nā poho o kaʻoihana, ma muli o kā lākou māhele pakeneka.
ʻO ka pānaʻi kuleana o nā hoa hiki ke lilo i kekahi hapene, ke lōʻihi o nā hoʻohālikelike a pau i ka 100%. Hoʻolālā nā hoa e hoʻohui i ka mahele like i ka manawa i hoʻokumuʻia ai kaʻoihana, aʻo kēia hoʻoholoʻana he hapa ia o kaʻaelike .
E like me ka pilina, ua hoʻokumuʻia ka LLC ma kahi kūlana kūikawā. Hoʻopuka kaʻoihana i nā mea o ka hui (ma kekahi mau moku'āina, kahi hōʻailona o ka hui) me ke kākau'ōlelo o ka moku'āina.
Ua kapaʻia nā mea kuleana o ka moku i nā lālā. ʻO ka nui loa o nā LLC i hoʻohanaʻia ma lalo o kahi papa hana hana , e ho'ākāka ana i ka hapalua o nā hapalua a pane i nā nīnau "he mea-inā".
ʻO ke kuleana no ka pilikino a me nā LLC
ʻO kaʻokoʻa o ka palekana no ka luhi ka mea nui loa ma waena o ka pilina a me nā LLC.
Ma ka pilinaʻana, he kuleana pilikino kēlā me kēia hoa no nā aie o ka hui. Eia kekahi, he kuleana pilikino kēlā me kēia hoa no nā hana a nā mea'ē aʻe a pau.
I ka hoʻohālikeʻana, ua hoʻokumuʻia kahi LLC i mea e mālama ai i nā kuleana o kona mau lālā (no laila ka'ōlelo "palena palena." Inā mālama ka LLC i ka kaʻawaleʻana mai nā hana pilikino o ka lālā, pono nā lālā o LLC no ka aie o kaʻoihana ka hui i ka nui o kā lākou haʻawina pono'ī.
Aia kekahi mau pilikia e hiki ai i nā lālā o ka'ahalā ke loaʻa i ke kuleana pilikino :
- Ināʻaʻohe kaʻawale ma waena o kaʻoihana a me nā kānaka
- Inā hōʻoia e kekahi aʻoi aku paha nā lālā i kahi kālā kālā
- Inā komo kekahi lālā i ka hana'ālunu a iʻole ka hana hewa iʻoi aku ma mua o ka pōʻaia o nā kuleana o kekahi lālā
- Inā ua kū'ē kekahi aʻoi aku paha nā lālā i nā hana o ka LLC.
ʻO nā poʻe o ka LLC ma ke kuleana no nā aie a kekahi o ka LLC inā e hōʻailona pono lākou e lilo i kuleana no kēlā mau'ai'ē. Eia kekahi laʻana, inā e kūʻai anaʻo LLC i kahi hale, a ua hōʻoiaʻiʻo nā mea mema o ka Polohana i ka moraki, pono ke kuleana no ka hōʻai'ē ināʻaʻole hiki i ka LLC ke uku.
Nā Taʻawina no nā Partnerships a me nā LLC
Partnerships a me LLCs ke " hele nei ma o " nā huiʻauhau.
ʻO ia hoʻi, ua hāʻawiʻia nāʻauhau i nā mea nona (mau hoa aiʻole nā lālā) ma kā lākou hoʻihoʻi kālā.
Hāʻawi kahi hui i kahi auhauʻauhau hana i kēlā me kēia makahiki ma ka Form 1065, akā,ʻaʻohe auhau e pono i ka pilina. Eia kekahi, ua hanaʻia kahi Hōʻike K-1 no kēlā me kēia hoa, e hōʻike ana i ka nui o ka māhele a ka hoa o nā waiwai a me nā lilo no ka makahiki. A laila, hoʻopuka ka pilikino i kēia Hōʻuluʻulu Kūkākūkā K-1 me kāna hoʻihoʻi kālā.
ʻAʻoleʻikeʻiaʻo LLC e ka IRS ma keʻano he kāhuiʻauhau. No laila, uaʻauhauʻia nā LLC i nā lālā likeʻole e like me ka pilinaʻana , e hele ana i nā kālā a me nā lilo i ka hoʻihoʻiʻana i kaʻauhauʻauhau pono'ī a kēlā me kēia mema. ʻO nā LLC a me nā hoahana hoʻokahi e auhauʻia no nā mea kuleana wale nō, e waiho ana i ka Hōʻole C me kā lākou mauʻauhauʻauhau pono'ī.
Hiki ke kohoʻia e auhauʻiaʻo ia ma keʻano he Hui Hui a he Hui paha.
Loaʻa maikaʻi a me ka Loss no Partnerships a me LLCs
No nāʻokoʻaʻoihana, nā mea waiwai a me nā pohō e māhele pololeiʻia i nā mea nona.
ʻAʻole e like me kahi hui,ʻaʻohe mea kūʻai aʻaʻohe'āina i hāʻawiʻia i nā mea nona ka'āina.
Ka mālama inoa a me ka mālamaʻana i nā puke no nā Partnerships a me LLC
Ināʻaʻole i laka pūʻia kahi pilina me kahi moku'āina,ʻaʻohe'ōlelo kūikawā no ka mālamaʻana i nā moʻolelo a iʻole mau minuke o nā hālāwai. Hiki ke hana i ka pilina ma kekahiʻano e hana nei no nā hoa.
ʻOiai ua paʻa ka LLC i nā koi o ka moku a he pono e mālama i kahi kaʻawale loa i nā hana pilikino o nā lālā, pono i ka LLC kekahi mau koi e mālama i nā moʻolelo a mālama i nā hālāwai. E hoʻopaʻa me kāu loio eʻike i nā mea e koiʻia ai no kou moku.
Nā LLC a me nā pilina i hanaʻia ma kahi moku'āina e pono e hana i nā hōʻike i ko lākou moku'āina i kēlā me kēia manawa. ʻO ka mea maʻamau kēia mau hōʻike no ka makahiki a me nā makahiki'ē aʻe.
ʻO ka Partnership Liability Limited: He Kānāwai Kūikawā
Manaʻo kekahi mauʻaha i ka pilina e hana i ka launa pūʻana . Ma kēiaʻano o kaʻoihanaʻoihana,ʻaʻole i hoʻokuʻuʻia nā hoa no ka'ai'ē o ka huiʻana, akā, hiki ke hoʻokuʻuʻia lākou no nā hana a nā hoa'ē aʻe. Ma kahi LLP, aia nā hoa hana like hoʻokahi i nā kuleana o kaʻoihana alakaʻi. Nui nā haumāna i hana i ka LLP e pale aku i nā hoa mai ka hana hewa me nā hoa'ē aʻe.
ʻO kaʻike ma kēiaʻatikala a ma kēia pūnaewele he mea nui loa ia aʻaʻole i manaʻoʻia heʻauhau kālā aʻaha paha. ʻO kēlā me kēia kūlana heʻokoʻa; ma mua o ka hoʻoholoʻana e hoʻokumu i kahiʻoihana ma keʻano he launa me kahiʻenehana a iʻole kekahiʻano'ē aʻe, e kamaʻilio me kahi loio ma kou moku'āina.