Single-member LLCs are the popular business entity of choice for small businesses with one owner. Easy to form and operate, single member LLCs combine some of the most desirable features of older, more traditional business structures like corporations, partnerships, and sole proprietorships. With a single member LLC, you get personal liability protection, pass-through taxation, and flexibility of management.

This book provides an overview of everything you need to know about single member LLCs, including:

• whether an SMLLC is right for you
• what forms and documents you need to create an SMLLC
• how to initially fund an SMLLC
• how to prepare taxes for an SMLLC
• what kinds of records you need to maintain for your SMLLC, and
• liability issues specific to SMLLCs.

The book includes a sample operating agreement and written consent forms to open a bank account, purchase real estate, and more. Throughout the book, you will find tips and examples to help clarify the most important points.

�ber die Autorin bzw. den Autor

David M. Steingold is a private attorney currently based in Michigan. His practice covers multiple areas including business law. He has been an author for Nolo since 2012.

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