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THE U.S. TREASURY DEPARTMENT has delayed guidance on the rules outlining which businesses structured as S corporations, partnerships and limited liability companies can claim a 20 percent tax deduction, likely until the end of July. / BLOOMBERG FILE PHOTO/DANIEL ACKER

Pass-through tax guidance delayed until end of July

NEW YORK - U.S. Treasury Department rules outlining which businesses structured as S corporations, partnerships and limited liability companies can claim a 20 percent...

LLCs can be risky for the unwary

In the ongoing effort to attract and hold talent, many partnerships and limited-liability companies grant ownership interests as enticements. While ownership grants offer advantages...

Beware of tax traps when building your LLC

In the often-intense competition to recruit and retain top talent, many partnerships and limited liability companies turn to grants of ownership. On the surface,...
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