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Nevada passes restrictive “charging order” legislation to increase asset protection afforded by business entities Nevada SB 405 (June 16, 2011)

Proskauer Rose LLP
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USA
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August 5 2011

Nevada Senate Bill 405, which was signed into law by the Governor on June 16, provides that a “charging order” is the exclusive remedy of a judgment creditor against interests in Nevada limited liability companies, limited partnerships and corporations

Florida Governor signed into law H.B. 253, which amended Florida Statute 608.433 to explicitly provide that a charging order is the “sole and exclusive remedy” against LLC membership interests H.B. 253, 2011 Leg., (Fla. 2011)

Proskauer Rose LLP
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USA
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July 5 2011

On May 31, 2011, Florida Governor Rick Scott signed into law H.B. 253, which amended Florida Statutes 608.433 to explicitly provide that a charging order is the “sole and exclusive remedy” against limited liability company (“LLC”) membership interests

Florida Supreme Court limits charging order protection of florida LLCs

Proskauer Rose LLP
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USA
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July 13 2010

On June 24, 2010, the Florida Supreme Court issued its opinion in the case of Shaun Olmstead, et. al., v. Federal Trade Commission holding that a court may order an owner of a single-member Florida Limited Liability Company (“LLC”) to surrender its ownership interest in an LLC to satisfy an outstanding judgment

Tax court finds transfer of an interest in a limited partnership and timberland to an FLP was not includible in the decedent’s gross estate under Section 2036(a) because the transfer was a bona fide sale for adequate and full consideration

Proskauer Rose LLP
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USA
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March 10 2010

This Tax Court decision provides another Section 2036 victory for the taxpayer by holding that assets transferred to an FLP were not includible in the decedent's gross estate under Section 2036(a) because the transfer was a bona fide sale for adequate and full consideration

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Nevada passes restrictive “charging order” legislation to increase asset protection afforded by business entities Nevada SB 405 (June 16, 2011)

Florida Governor signed into law H.B. 253, which amended Florida Statute 608.433 to explicitly provide that a charging order is the “sole and exclusive remedy” against LLC membership interests H.B. 253, 2011 Leg., (Fla. 2011)

Florida Supreme Court limits charging order protection of florida LLCs

Tax court finds transfer of an interest in a limited partnership and timberland to an FLP was not includible in the decedent’s gross estate under Section 2036(a) because the transfer was a bona fide sale for adequate and full consideration

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