Sentences with phrase «member of a limited partnership»

If you or your spouse or common - law partner carry on a business as a sole proprietor or in a partnership (other than as a member of a limited partnership) during the year, you both have until June 15 of the following year to file your returns.

Because only a «person» can be a member of a limited partnership - Limited Partnerships Act 1907 (LPA), section 4 (2)- a Scottish limited partnership is suitable to act as a carried interest partner, whereas an English limited partnership would not be.

Albeit, I did not see the option to search for members of limited partnership.

Not exact matches

The new law carves out a brand - new tax deduction for owners of pass - through entities, including partners in partnerships, shareholders in S corporations, members of limited liability companies (LLCs) and sole proprietors.

Notably, the new law carves out a brand - new tax deduction for owners of pass - through entities, including partners in partnerships, shareholders in S corporations, members of limited liability companies (LLCs) and sole proprietors.

Park Board members agreed to the concept last week, but Park Board President Mary Lou Wehrli opposed the design, saying a single building would limit the number of creative options a joint partnership could encourage, such as facilities or programs.

However, being a member of only one could significantly limit our potential partnerships.

You can be a member of a partnership or limited liability company («LLC») that carries on a trade or business.

D. (1) No license shall be issued unless the commissioner, upon investigation, finds that the financial responsibility, character, and fitness o f the applicant, its owners, its partners if the applicant is a partnership, its members if the applicant is a limited liability company, and its officers and directors if the applicant is a corporation, are such as to warrant a belief that the business will be conducted honestly and fairly within the purposes of this Part.

(3) For purposes of this Subsection, the term «person» shall mean the applicant, its owners, and its members if the applicant is a limited liability company, its partners if the applicant is a partnership, its officers and directors if the applicant is a corporation, and any other person determined by the commissioner, in his sole discretion, to be closely related to the person.

You may not have heard of Virgin Australia since they have limited flights to the U.S., but members can actually earn and redeem miles for travel all over the world thanks to some strategic partnerships!

In celebration of the new partnership, American Express and Emirates will offer members a limited time transfer bonus.

In celebration of this partnership SEGA will be offering a limited number of Alienware Arena members access to the standalone multiplayer of Company of Heroes 2.

Managers are partners in a partnership, members in an LLP, or directors of a limited company.

Our attorneys have represented stockholders, bondholders, corporations, members of boards of directors, limited partnerships, general partners, and individuals in a wide variety of complex civil securities actions, and in Securities and Exchange Commission and other agency investigations.

Brach Eichler's tax lawyers are integral members of the firm's teams involved in corporate, limited liability company and partnership start - up structures, including preferred capital and returns, unique capital structures and profit owners, as well as normal business transactions.

Government has consulted on Regulations enabling limited liability partnerships to exclude certain of the LLP's members (i.e. those who are genuinely partners in the business) from their auto - enrolment obligations.

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberLimited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited by guarantee, and forms part of the international BDO network of independent member firms.

While only the state of Oregon has so far made insurance coverage mandatory, other states are looking seriously at the issue, including New Jersey, where certain kinds of legal service providers — professional corporations, limited liability companies, and limited liability partnerships — must carry a minimum of $ 100,000 worth of coverage for each member.

The statement should be approved by the board of directors and signed by a director, or approved by the members and signed by a member in the case of a limited liability partnership.

7.2 Not more than two persons who are members of or associated with the same firm, partnership, limited liability partnership or entity (including without limitation corporations) shall be members of the Committee at any one time.

Members of our Tax Group advise clients regarding the federal, state and local income tax consequences of various types of compensation arrangements, ranging from nonqualified deferred compensation arrangements, including rabbi trusts and secular trusts, to complex equity incentive arrangements for participants in partnerships and limited liability companies.

© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity.

In EAD Solicitors LLP v Abrams (UKEAT / 0054/15 / DM), the EAT considered as a preliminary issue whether a corporate body which was a member of a limited liability partnership could claim for direct age discrimination.

Subsequently, two other members of staff, one a Muslim and the other a Christian, similarly objected to performing civil partnership ceremonies: by way of compromise the council offered to limit their involvement to registration duties.

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberLimited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited by guarantee, and forms part of the international BDO network of independent member firms.

They are not one international or global partnership and the members of Eversheds Sutherland Limited are not legal partners with each other.

The partners of our German offices are members of the limited liability partnership constituted under the laws of the State of New York.

On 1 May 2007, in the LLP Jurisdictions, the Linklaters Partnership transferred substantially all of its business to an English limited liability partnership, whose members have limited liability.

© 2018 KPMG LLP, a Canada limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative («KPMG International»), a Swiss entity.

© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative («KPMG International»), a Swiss entity.

The partners of our German offices are members of the limited liability partnership formed under the laws of the State of Delaware.

In practice the same is true for members of a limited liability partnership (LLP), introduced in April 2001 by the Limited Liability Partnerships Aclimited liability partnership (LLP), introduced in April 2001 by the Limited Liability Partnerships AcLimited Liability Partnerships Act 2000.

Regulation 7 (1) stipulates that «All the members of a limited liability partnership are entitled to share equally in the capital and profits of the limited liability partnership».

KPMG LLP, an Audit, Tax and Advisory firm (kpmg.ca) and a Canadian limited liability partnership established under the laws of Ontario, is the Canadian member firm of KPMG International Cooperative («KPMG International»).

Such principals may include the named insured individual (of a sole proprietorship), a partner (of a partnership), a member (of a limited liability company), or a corporate officer or insurance manager (of a corporation).

A natural person, a corporation through its officers, a partnership through its partners or a limited liability company through its members or managers that deals in selling, exchanging, purchasing, renting, leasing, managing or pledging the person's or entity's own property, including cemetery property and membership camping contracts, and that does not receive special compensation for a sales transaction or does not receive special compensation or other consideration including property management fees or consulting fees for any property management services performed, if the majority of an officer's, partner's, member's or manager's activities do not involve the acts of a real estate broker,

The right to vote contemplated by this Interpretation shall not be deemed denied to a broker otherwise eligible for REALTOR ® membership if: (1) such broker voluntarily elects a REALTOR ® membership classification authorized by the Board having limited or no voting rights; and (2) at least one principal, partner, officer, or trustee of the firm, partnership, corporation or trust with which such broker is affiliated or by which he is employed is a REALTOR ® Member having full voting rights.

Madison purchases existing limited partnerships, member and joint venture interests in all types of U.S. real estate from individual, institutional and foreign investors.

Because the new tax bill greatly decreases the tax rate for corporations (from the prior law's 35 % to just 21 %), many Members of Congress believed that the business income earned by sole proprietors, such as independent contractors, as well as by pass - through businesses, such as partnerships, limited liability companies (LLCs), and S corporations, should also receive tax rate reductions.

During his tenure at HIMCO, Mr. Bowman was involved in over $ 3 billion of structured debt originations, served on the investment committees of the Hartford Mezzanine Investors I, LLC fund and the HIMCO Real Estate Group, and managed a $ 1.1 billion portfolio of limited partnership investments and served as an Advisory Committee member for 22 third - party funds; providing him with an interesting perspective as a fund manager, institutional lender, as well as an active limited partner.

The revised rules require multiple member limited liability companies and partnerships to reveal the names of every member or general partner involved in a real estate transaction, rather than just one.

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberLimited, a UK company limited by guarantee, and forms part of the international BDO network of independent memberlimited by guarantee, and forms part of the international BDO network of independent member firms.

Itemization is limited and does not reflect the true nature of your partnership while the LLC limits your liability, allows all expenses to be deductible, and allows for members to have a varied interest (you can decide by the number of shares.

Create a family limited partnership (FLP) including all members of the family and file the required documents or certificate with your state.

This process moves a percentage of the worth of the property held under assets of the FLP, typically in the form of partnership shares, to the junior members of the family limited partnership.