Can a Parent Company Be an LLC?

Overview of Parent Company Structure

  • An LLC can serve as a parent company.
  • Every state has its own LLC law.
  • What do you call companies under a parent company?
  • Definition of an LLC.

Benefits and Drawbacks of LLC Parent Company

  • Benefits and drawbacks of the parent company structure.
  • Reasons behind setting up a parent company.

Choice Between LLC and Corporation

  • Considerations when choosing between an LLC and a corporation for a parent company.
  • Steps to form a parent corporation.
  • Considerations for non-US citizens/residents.

Operating Details of a Parent LLC

  • An LLC parent company as an umbrella company for subsidiaries.
  • Structuring a parent LLC.
  • Difference between holding and operating companies.

The solution to this dilemma is to form an LLC under state law and then elect to have it taxed as an S-corporation instead of a disregarded entity for federal income tax purposes. By doing so, you get the benefits of both an LLC and an S-corporation. In other words, you get the simplicity of an LLC with the tax advantages of an S-corporation.

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