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"Nolo's Guide to Single-Member LLCs is a comprehensive guide that contains the essential information readers need to decide whether an SMLLC is the right choice for their business. This book provides an overview of everything the reader needs to know about SMLLCs, including how to form an SMLLC and why it can be a good business entity choice, how to choose the proper tax treatment for an SMLLC, and the key tasks for running an SMLLC, including paying taxes, filing annual reports, and keeping proper records. It explains the attractive features of an SMLLC, such as pass-through taxation, personal liability protection, and flexibility of management. This book includes a sample operating agreement and written consent forms as well as tips and examples throughout to help clarify the most important points"--
David M. Steingold is a private attorney currently based in Michigan. His practice covers multiple areas including business law. He has been an author for Nolo since 2012.