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Davis Wright Tremaine LLP | USA | 10 Dec 2018

Family Employee Tax Policies

Hiring and employing family members is common in the realm of family businesses. An important thing to remember is that most family employees are


Davis Wright Tremaine LLP | USA | 17 Sep 2018

Philanthropy and your Family Business

More and more family owned businesses, from the largest to the smallest, are engaging in philanthropy. Many family businesses use philanthropy as a


Davis Wright Tremaine LLP | USA | 11 Jun 2018

Sweeping Changes to Partnership Audit Rules Warrant Changes to Existing Partnership and LLC Agreements

Sweeping changes to the rules governing federal income tax audits of partnerships went into effect this year. The new partnership audit rules (the


Davis Wright Tremaine LLP | USA | 21 Mar 2017

FCC Approves First 100 Foreign Owner of US Broadcast Stations

On March 31, 2017, Frontier Media, LLC will close on its purchase of 15 radio stations (8 FM7 AM) in Alaska, Texas and Arkansas, becoming the first


Davis Wright Tremaine LLP | USA | 21 Nov 2016

Consider The Risks Before Electing S Status For Your LLC

Family-owned businesses are often formed as LLCs. For federal tax purposes, an LLC with two or more members is treated as a partnership unless it


Davis Wright Tremaine LLP | USA | 22 Aug 2016

Be Careful with Living Trusts that Own S Corporation Stock

In many states, Living Trusts are a person’s key estate planning document. Living Trusts are created to hold assets during life and then dispose of


Davis Wright Tremaine LLP | USA | 1 Aug 2016

Do Securities Laws Apply to the Family Business?

Family-owned businesses, like other privately held businesses, are typically formed as corporations or limited liability companies (LLCs). They issue


Davis Wright Tremaine LLP | USA | 21 Oct 2015

Washington LLC Act: how family businesses are affected

Embracing change is tough, because it rarely hugs you back. But the recent changes to the Washington State LLC Act (RCW Chapter 25.15) at least have


Davis Wright Tremaine LLP | USA, China | 28 Jan 2014

Amendments to the Company Law of the People's Republic of China

On Dec. 12, 2013, the sixth meeting of the Standing Committee of the 12th Session of the National People’s Congress amended 12 provisions of the


Davis Wright Tremaine LLP | USA | 10 Jul 2013

LLC compensatory equity awards complex and difficult

Question Is it more complex to make a compensatory equity grant from an LLC (taxed as a Partnership) than from a corporation? Answer: Yes; Granting

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