disregarded entity is not the same as passthrough

來源: 2018-07-19 06:23:03 [博客] [舊帖] [給我悄悄話] 本文已被閱讀:

Single memeber LLC is a disregarded entity.  But even in business law, a single member LLC can be used to shield owner from corporate debt.  (limited liability)

Single member, multi-member LLC and S-Corp are all passthrough entities, but they are limited liability entities.  

Tax status and corporate status are two different things.