Читать книгу Taxation Essentials of LLCs and Partnerships - Larry Tunnell - Страница 13

Bonnie and Roy started a delivery service last year, which they organized as a limited liability company. This year, one of their drivers was driving recklessly and caused an accident. Although the company can be sued, and all its assets forfeited in the resulting lawsuit, Bonnie and Roy's personal assets will be protected because they were not personally involved in the accident. Therefore, like limited partners (or corporate shareholders), the couple's risk of loss is limited to their net investment in the company. Assets held outside the company are not subject to claims against the company.