Скачать или смотреть What Is An LLC?

A limited liability company, or LLC, is an entity that is separate from its
owners. Starting an LLC can help a new business establish credibility and
offers several benefits:
Members can be individuals, partnerships, trusts, or corporations.
Members can manage the LLC or elect a manager or management group to
do so.
Members are shielded from personal liability for acts of the LLC and its other members.
Any business income or loss is “passed through” to owners and reported on
their personal income tax returns.
LLCs can also elect to be taxed like corporations, where profits are taxed
at the entity level