Series LLC's: A Business Entity By Any Other Name

Date and Time:

Tuesday, April 21, 2009 from 7:45 a.m. to 9 a.m.

Location:

Faculty Reading Room, Warren Hall

Cost:

Free

Details:

Presented by Walter D. Schwidetzky
Young Tax Lawyers of the State Bar of California Taxation Section

AGENDA:
Mr. Schwidetzky’s discussion will focus on LLCs generally as well as how LLCs might be classified for tax purposes. Several states permit LLCs to create “series.” Generally, the obligation of a series may only be enforced against the assets of a series and not against the assets of the LLC as a whole. How a given series should be viewed for tax purposes is unclear, and Mr. Schwidetzky will attempt to shed some light on this issue.

Mr. Schwidetzky is a Visiting Professor this year at California Western School of Law from the University of Baltimore School of Law. He joined the University of Baltimore faculty in 1985 and served as the director of the Graduate Tax Program from 1989 to 2000. Prior to joining the faculty, he practiced law in Denver, Colorado, for six years, concentrating in tax and business law. He was also an adjunct professor at the University of Denver College of Law where he received his J.D. and LL.M in Taxation.

The San Diego Chapter of the Young Tax Lawyers of the California State Bar Taxation Section meets each month at 7:45 a.m. in the Faculty Reading Room at the University of San Diego School of Law (located in Warren Hall). All those interested, including tax students, accounting students, CPAs and tax attorneys are encouraged to attend. Continental breakfast is provided.

MCLE CREDIT:
The University of San Diego School of Law is a State Bar of California approved provider of MCLE credit. This activity is approved for one hour of general credit.

Contact:

Leslie A. Morsek, Esq.
lmorsek@sandiego.edu
619-260-4596

Contact:

Department of External Relations
Guadalupe Hall, Room 201c
Phone: (619) 260-2297
Email Department of External Relations