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1) Unlike an S- or C-Corp, instead of issuing “stock” (and stock certificates) to the owners, each owner simply owns a percent (%) interest in the LLC.

2) For tax purposes, an LLC can be treated like a sole proprietorship, partnership, S-, or C-Corp. The creator(s) of an LLC make an election of how they would like the LLC treated from a tax standpoint. If an election is not made, a default tax status will be taken by the state, which differs from state to state. For a more detailed discussion on formimg the proper entity to minimize income taxes, please see the Business Management section of this book.

3) Non-uniform income distributions. In an LLC, the members can vote to divide up the income differently than by member interest. In an S- or C-Corp, the income “distributed” (which is different than W-2 income of the employees) must be distributed in a pro-rata manner by the amount of stock everyone owns. So, if you owned 25% of the stock in an S- or C-Corp, you must get 25% of any distributions. In an LLC, the parties can vote to divide up the distributions any way they see fit.

There is minimal applicability to many companies when talking about different distributions. However, in a consulting company where one member’s worth to the LLC is significantly higher than the others, the members can vote to distribute to that key member more in the way of distributions than his/her member interest would call for on a percentage basis.