A limited liability company (LLC) is business entity authorized by a state. Neither a partnership nor a corporation, an LLC provides sole proprietors and business partners many of the rights afforded ...

Starting a new business can be an exciting yet overwhelming journey. As a new business owner, it's essential to understand the basics of forming a LLC. American Samoa LLCs have taken the best things ...

This is part two of a two-part series on Internal Revenue Code Section 1031 tax-deferred exchange transactions. The first article provided an overview of the basic rules that govern 1031 exchanges.