WHAT DOES THE TERM “DISREGARDED ENTITY” ACTUALLY MEAN?

September 17, 2019

Every LLC lawyer and accountant should have a thorough knowledge of how the Check-the-Box Regulations apply to LLCs and, in particular, about what the Check-the-Box Regulations term “disregarded entity” means—and doesn’t mean.  For a useful discussion about disregarded entities under current law, click on the link below:

https://www.sullivanlaw.com/assets/htmldocuments/JPTE_22-04_Hammell-Kupiec-Ponda.pdf

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