So, the situation is this:
-2 Member LLC (51% / 49%)
-We are adding a new member so that (51->15,49->45,40)
What is the best way to have this transaction happen? What are the tax implications? The LLC is 2+ years old. The interests were unrestricted (no vesting), so we never filed an 83(b) election. The membership interests for the new member will also be unrestricted. So, I assume not need for an 83(b) election. Let's assume we look for capital later on and they want restrictions on our interests, we can file an 83(b) election then?
Sorry for all the questions! Thanks in advance!
-2 Member LLC (51% / 49%)
-We are adding a new member so that (51->15,49->45,40)
What is the best way to have this transaction happen? What are the tax implications? The LLC is 2+ years old. The interests were unrestricted (no vesting), so we never filed an 83(b) election. The membership interests for the new member will also be unrestricted. So, I assume not need for an 83(b) election. Let's assume we look for capital later on and they want restrictions on our interests, we can file an 83(b) election then?
Sorry for all the questions! Thanks in advance!
via Small-Business-Forum.net http://www.small-business-forum.net/accounting-taxes/10060-adding-new-member-llc.html
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