Questions and Answers > Business Entity > What is the structure of a limited liability company (LLC)?
 

What is the structure of a limited liability company (LLC)?

 
 
An LLC is a separate legal entity that offers an alternative to partnerships and corporations by combining the corporation’s advantage of limited liability with the partnership’s advantage of pass-through taxation. An LLC is owned by members, managed by a manager (who is often one or more of members) and a member’s ownership in the LLC is represented by his/her respective “membership interest”, in the same manner as a partner has an interest in a partnership or a shareholder has stock in a corporation.
 

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