米国におけるリミティッド・ライアビリティー・カンパニー（LLC）およびリミティッド・ライアビリティー・パートナーシップ（LLP）について― 閉鎖会社立法への一提言―
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1 LLC LLP LLC LLP LLC LLP LLC LLC No J a LLC LLP a LLP a osugiken@bcomp.metro-u.ac.jp
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5 LLC LLP LP LP LLC interstate competition ABA NCCUSL LLC a a a a a
6 LLC IRS LLC LLC LLC IRS LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC bulletproof act flexible ac LLC LLC LLC LLC IRS private letter ruling Rev. Rul. CB Eisenberg LLC a Donn
7 LLC Prototype Limited Liability Company Act PLLCA Uniform Limited Liability Company Act ULLCA Commentary LLC unless otherwise provided in the operating agreement LLCULLCA RUPA PLLCA UPA RUPA RULPA ULLCA PLLCA ULLCALLC ULLCA PLLCA LLC ULLCA LLC manager-managed LLC LLC LLC ULLCA ULLCA LLC ULLCA Cal. Corp. Code a Ribstein & Kobayashi Ribstein apllca ABA ULLCARibstein a LLCRibstein b ULLCA ULLCALLC a Donn
8 LLC LBO LLC IRSLLC IRC b LLC LLC S LLC LP LLC ULLCA LLC unincorporated organization entity ULLCA legal entity entity person U.L.A. Supp. ; Westlaw database ULA Ribstein & Keatinge 1999 Loose Leaf Keatinge unincorporated association incorporated unincorporated Ribstein & KeatingeLoose Leaf Del. Code Ann. tit. 6b N.Y. Limited Liability Company Law d
9 ULLCA LLC ULLCA LLC b LLCarticles of organization articles of incorporation ab member LLC term company LLC at-will company ULLCA LLC IRS LLCmanager LLC LLC member-managed company LLC manager-managed company LLCoperating agreement LLC LLC ULLCA a ULLCA certificate of formation Del. Code Ann. tit. 6, Donn Del. Code Ann. tita LLC Keatinge Ribstein a Ribstein & Keatinge 1998 Loose Leaf Appendix 4-1 Chart Appendix 5-1 Chart
10 ULLCA b b c d LLC LLC LLC limited liability company limited company L.L.C. LLC L.C. LC limited Ltd. company" Co. LLC a LLC annual report a ULLCA LLC foreign limited liability company LLCregister LLC LLC a LLC LLC ULLCA LLC LLC a LLC LLC Donn Ribstein a corporation LLC corporation company b
11 LLC b LLC LLC conclusive evidencea d c LLC administrative dissolution ULLCA LLC PLLCA LLC ULLCA LLC member-managed LLC LLC manager-managed LLC a LLC LLC LLC LLC LLC LLC LLC a LLC a Keatinge Ribstein & KeatingeLoose Leaf Appendix 4-1 chart 1. LLC Elf Atochem North America, Inc. v. Jaffari, 727 A. 2d 286, 79 A. L. R. 5th 803 Del b Cal. Corp. Code LLC PLLCA 301 Cal. Corp. Code 17150, Del. Code Ann. tit.
12 LLC LLC LLC LLC b c LLCLLC a wrongful act or omission, or other actionable conduct LLC LLC LLC LLC allc LLC LLC b LLC c LLC Donn Cal. Corp. Code Tenn. Code Ann.
13 ULLCA a c LLCLLC LLC LLC d LLC a LLC b c b LLCc LLC Cal. Corp. Code Del. Code Ann. ti series, classes, groups Taurus Advisory Group, Inc. v. Sector Management, Inc., 1996 WL Conn. Super. Ct Cal. Corp. Code a Del. Code Ann. tit N.Y. Limited Liability Company Law a Ribstein & Keatinge 1998 Loose Leaf Appendix chart per capita rule pro rata rule ULLCAPLLCALLC LLC LLC PLLCA LLCPLLCA ULLCA
14 d distributiondividend ULLCA RUPA a b RULPA LLC LLC b LLC ULLCA LLC fiduciary duty Restatement of Agency second 13 agency relationship UPA agent UPA LLC ULLCA LLCduty of loyalty duty of care ab e f c obligation of good faith and fair dealing d Donn Del. Code Ann. tit. 6, N.Y. Limited Liability Company Law Ribstein & Keatinge Loose Leaf Appendix 5-1 chart UPA Reuschlein & Gregory
15 LLC h b LLC LLC LLC b LLC LLC a LLC ULLCALLC LLC a b LLC unless otherwise provided ULLCA PLLCA fraudulent conveyance RULPA ULLCA RMBCA LLC ULLCA b Donn A Cal. Corp. Code a Ga. Code Ann. a b Va. Code Ann. A RULPA Del. Code Ann. tit. N.Y. Limited Liability Company Law
16 shareholders derivative suit/action LLC ULLCALLC not likelyllc PLLCA LLC LLC LLCLLC LLC A LLC B LLC A B LLC RULPA RMBCA LLC Ribstein ULLCA Ribstein aribstein & Keatinge 1998 Loose Leaf note ULLCA b b Cal. Corp. CodeDel. Code Ann. tit. unincorporated association Federal Rules of Civil Procedure Ribstein & Keatinge 1998 Loose Leaf LLCA
17 LLC LP LLC LLC distributional interestc b LLC e LLC a d LLC charge a bcharging order LLC e garnishment LLC bllc LLC A LLC PLLCA ULLCA b Ga. Code Ann. b LLC PB Real Estate, Inc. v. Dem Properties, 1997 WL Conn. Super. Ct ; In re Daugherty Const., Inc. 78
18 UPA RUPA dissociation RUPA LLC LLC LLC LLC U A a RUPA UPA RUPAa Ayres Karjala Gevurtz Ribstein & KeatingeLoose Leaf LLC Walker v. Virtual Packaging, LLC, 229 Ga. App. 124, 493 S.E. 2d ; Goldstein and Price, L. C. v. Tonkin & Mondl, L. C., 974 S. W. 2d 543 Mo. Ct. App. E. D ; Investcorp, L. P. v. Simpson Inv. Co., L. C., 267 Kan. 840, 983 P. 2d ; Lieberman v. Wyoming. com LLC, 11 P. 3d 353 Wyo
19 LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC ULLCA ULLCAdissociationLLC ULLCA RULPAcontinuity of life LLC RULPA LLC Donn a Keatinge
20 ULLCA LLC expulsioniv LLC a wrongful dissociationllc cb LLC LLCLLC LLC LLC ULLCA a LLC LLC LLC LLC LLC LLC dissociation RUPA ULLCALLC dissociation LLC dissociation withdrawal Cal. Corp. Code LLC LLC 541 c 1 In re Daugherty Const., Inc., 188 B. R. 607, 28 Bankr. Ct. Dec. CRR 164, 34 Collier Bankr. Cas. 2d MB 1187 Bankr. D. Neb ULLCA b ULLCA NCCUSL Ribstein & Kobayashi
21 ULLCA PLLCA LLC LLC LLC LLC LLC withdraw resign retire LLC LLC manager-managed LLC LLC member-managed LLC LLC LLC resign LLC LLC ULLCALLC Ribstein & KeatingeLoose Leaf Appendix chart LLC Cal. Corp. Code a d Del. Code Ann. tit. 6, b
22 LLC fair value a c e f a fair market value LLC LLC LLC dissolutionwinding up LLC the principles of law and equity ULLCA a Cal. Corp. Code a Del. Code Ann. tit. 6,
23 LLC a LLC a LLC b LLC filing of articles of termination LLC LLC ULLCA LP LLC foreign LLC business entity corporation IRCa association IRC a publicly traded partnership IRS Kintner Regulations unincorporated entity corporate characteristics a Simplification of Entity Classification, 61 Fed. Reg , to be codified at 26 C.F.R Parts 1, 301 and 602
24 LLC corporation LLP savings and loan associationthrift association malpractice or other tortious misconduct UPA professional partnership Keatinge UPA a U A jointly and severally liable b jointly liable Reuschlein & Gregory Rosencrantz b professional corporation LLC LLP a
25 vicarious liability LLP LLP misconduct LLP LLPLLP LLP LLP LLP piercing the corporate veil RUPA Prototype LLPLLP
26 LLC NCCUSLLLP RUPA Limited Liability Partnership Amendments to the Uniform Partnership Act LLP RUPA LLP RUPA LLP - RUPA LLP LLP LLP LLP LLP LLP LLP LLP LLC LLP LLC flexible act LLP LLP LLP LLC Del. Code Ann. tit.6, Del. Code Ann. tit.6 Bromberg & Ribstein Hester Hester ABA Ribstein & Keatinge Loose Leaf
27 LLC LLC LLP LLP NCCUSLLLP - RUPA LLP LLPstatement of qualification jurisdiction statement LLP statusforeign LLP LLPLLP LLC b b LLP b LLP entity b LLP LLP c LLP Ribstein & Keatinge Loose Leaf Md. Code Ann. Corps & Assns. Or. Rev. Stat. Donn Loose Leaf Bromberg & Ribstein
28 LLP bllp LLP RUPALLP LLP LLP allp bb LLP c LLP c LLP LLP Registered Limited Liability Partnership, Limited Liability Partnership, R.L.L.P., L.L.P., RLLP LLP LLP LLP a b LLP LLP LLP Bromberg & Ribstein a LLP Cal. Corp. Code A professionals N.Y. Partnership Law, a Nev. Rev. Stat. Or. Rev. Stat LLP Haw. Rev. Stat.
29 LLP - RUPA LP LLC LP LLC LLP LLP LLP LLP HesterBromberg & Ribstein table LLP Code Ann. tit.6, c d b Bromberg & Ribstein d N. D. Cent. Code RULPA Del. Code Ann. tit. RMBCA LLP Bromberg & Ribstein b Hester Bromberg & Ribstein LLP professional corporation LLP Cal. Corp. Code
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31 a Del. Code Ann. tit. a
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40 LLC a b Ayres, Ian, Judging Close Corporations in the Age of Statutes, Washington University Law Quarterly, Vol. 70, p.365, Bromberg, Alan R. and Larry E. Ribstein, Limited Liability Partnerships and the Revised Uniform Partnership Act (2000 ed.), Aspen, Donn, Allan G., Practical Guide to Limited Liability Companies (Loose Leaf), in Michael A. Bamberger and Arthur J. Jacobson (ed), State Limited Liability Company and Partnership Laws, Aspen, 1995, Eisenberg, Melvin Aron, Corporations and Other Business Organizations (8th ed.), Foundation Press, Hester, Elizabeth G., Practical Guide to Registered Limited Liability Partnerships (Loose Leaf ), in Michael A. Bamberger and Arthur J. Jacobson (ed), State Limited Liability Company and Partnership Laws, Aspen, 1995, Gevurtz, Franklin A., Squeeze-outs and Freeze-outs in Limited Liability Companies, Washington University Law Quarterly, Vol. 73, p.497, Karjala, Dennis S., Planning Problems in the Limited Liability Company, Washington University Law Quarterly, Vol. 73, p.455, Keatinge, Robert R., Limited Liability Companies and Limited Liability Partnerships: a Précis, in William L. Cary and Melvin Aron Eisenberg, 1999 Supplement to Cases and Materials on Corporations, Foundation Press, Reuschlein, Harold G., and William A. Gregory, The Law of Agency and Partnership (2nd ed.), West, Ribstein, Larry E., A Critique of the Uniform Limited Liability Company Act, Stetson Law Review. Vol. 25, p.311, 1995a., Statutory Forms for Closely Held Firms: Theories and Evidence from LLCs, Washington University Law Quarterly, Vol. 73, p.369, 1995b., and Bruce H. Kobayashi, Uniform Laws, Model Laws and Limited Liability Companies, University of Colorado Law Review, Vol. 66, p.947, 1995., and, An Economic Analysis of Uniform State Laws, Journal of Legal Studies, Vol. 25, p.131, 1996., and Robert R. Keatinge, Limited Liability Companies (Loose Leaf), West, 1992, Rosencrantz, Mark, [Comment] You Wanna Do What? Attorneys Organizing as Limited Liability Partnerships and Companies: An Economic Analysis, Seattle University Law Review, Vol. 19, p.349, 1996.
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