In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, ...

On January 16, 2026, the United States Court of Appeals for the Fifth Circuit issued a ruling defining the term “limited ...

Editorial Note: Blueprint may earn a commission from affiliate partner links featured here on our site. This commission does not influence our editors' opinions or evaluations. Please view our full ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

Learn the differences and similarities of these two partnership types so you know which business entity to choose. Many, or all, of the products featured on this page are from our advertising partners ...

This January, the Fifth Circuit Court of Appeals in Sirius Solutions L.L.L.P. v. Commissioner reversed a pro-IRS decision by the United States ...

LLP stands for limited liability partnership. As the name suggests, an LLP provides its members with a degree of liability protection, shielding them and their personal assets. [Sign up for stock news ...

Please provide your email address to receive an email when new articles are posted on . Our third and final post in the series “Introduction to Taxation of Sales Proceeds” addresses the taxation of ...

The thought of “being your own boss” is sure exciting and if you plan to do it by setting up your business and are ready with a business plan, the next crucial step is deciding the right business ...

For individuals who want to invest in commercial real estate, but may lack the stomach to go all-in individually, or even to have the bulk of liability for a new entity, a real estate limited ...