In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, ...

On January 16, 2026, the United States Court of Appeals for the Fifth Circuit issued a ruling defining the term “limited ...

In certain circumstances, two or more people organize their business as a limited liability partnership to receive some unique benefits. LLPs are often used by professional services businesses, like ...

On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit decisively rejected the IRS’ attempt to narrow the definition of ...

How to Account for Consolidation of Limited Partnership. The consolidation process allows you to combine the separate financial reports of the entities that your parent company controls. In the ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

Melissa Horton is a financial literacy professional. She has 10+ years of experience in the financial services and planning industry. Dr. JeFreda R. Brown is a financial consultant, Certified ...

Editorial Note: Blueprint may earn a commission from affiliate partner links featured here on our site. This commission does not influence our editors' opinions or evaluations. Please view our full ...

LPs are entities or individuals who contribute capital to VC funds. In venture capital, limited partners or LPs are entities or individuals who contribute capital to VC funds. LPs invest in the fund’s ...

Learn about limited partnerships, how they compare with other partnerships and how to form a limited partnership. Many, or all, of the products featured on this page are from our advertising partners ...

The Court of Federal Claims recently ruled that an interest in a Texas limited liability company (LLC) was not a limited partnership interest held as a limited partner for purposes of the passive loss ...

Learn about internal claims—legal demands against a company's assets, not the owners'. Explore how they work, their benefits, ...