Federal Internal Revenue Code: Federal tax legislation governing LLC tax classification and reporting requirements
SEC Regulations: Securities and Exchange Commission regulations that may apply if the LLC plans to issue securities
State LLC Act: State-specific legislation governing the formation and operation of LLCs in the respective state
State Corporation Laws: State business corporation laws that may impact LLC operations and requirements
State Filing Requirements: Specific documentation and procedures required by the state for LLC formation and maintenance
Naming Requirements: State-specific rules governing LLC name selection and restrictions
Registered Agent Requirements: Laws requiring designation of a registered agent for service of process in the state
Management Structure Requirements: State laws governing member-managed versus manager-managed LLC structures
Capital Structure Requirements: Regulations regarding LLC ownership, contributions, and profit/loss allocation
Duration Requirements: State rules regarding LLC term of existence and perpetual duration options
Business Purpose Requirements: State regulations regarding permissible business purposes and required specificity in Articles of Organization
Filing Fees and Deadlines: State-mandated costs and timing requirements for LLC formation and ongoing compliance
