更新内容包括《减税和就业法案》的相关信息，包括SMLLC所有者可获得的20%通过扣除额
单一成员有限责任公司是拥有一个所有者的小型企业选择的新商业实体。单一成员的有限责任公司易于组建和运营，结合了公司、合伙企业和独资企业等更古老、更传统的商业结构的一些最理想的特征。通过单一成员有限责任公司，您可以获得个人责任保护、过渡性税收和灵活的管理。
这本书概述了你需要了解的关于单一成员有限责任公司的一切，包括
创建SMLLC需要哪些表格和文档
如何最初为SMLLC提供资金
您管理SMLLC的选项是什么
如何为SMLLC准备税收
您需要为您的SMLLC维护哪些类型的记录，以及
SMLLC特有的责任问题。
Nolo的《单一成员有限责任公司指南》提供了决定SMLLC是否适合您的业务所需的所有基本信息。这本书包括一份经营协议样本和书面同意书，以及通篇的提示和示例，以帮助阐明最重要的几点。
Nolo’s Guide to Single-Member LLCs: How to Form & Run Your Single-Member Limited Liability Company, 2nd Edition
Updated to include information on the Tax Cuts and Jobs Act, including the 20% pass-through deduction available to SMLLC owners
Single-member LLCs are the new business entity of choice for small businesses with one owner. Easy to form and operate, Single Member LLCs combine some of the most desirable features of older, more traditional business structures like corporations, partnerships, and sole proprietorships. With a Single Member LLC, you get personal liability protection, pass-through taxation, and flexibility of management.
This book provides an overview of everything you need to know about Single Member LLCs, including
what forms and documents you need to create an SMLLC
how to initially fund an SMLLC
what your options are for managing an SMLLC
how to prepare taxes for an SMLLC
what kinds of records you need to maintain for your SMLLC, and
liability issues specific to SMLLCs.
Nolo’s Guide to Single-Member LLCs has all the essential information you need to decide whether an SMLLC is the right choice for your business. The book includes a sample operating agreement and written consent forms as well as tips and examples throughout to help clarify the most important points.
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