{"id":9,"date":"2010-10-12T16:20:38","date_gmt":"2010-10-12T23:20:38","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?page_id=9"},"modified":"2019-06-15T06:50:55","modified_gmt":"2019-06-15T13:50:55","slug":"operating-llcs","status":"publish","type":"page","link":"https:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/","title":{"rendered":"Operating LLCs"},"content":{"rendered":"<ul>\n<li>\n<p class=\"entry-title fusion-post-title\" style=\"text-align: justify;\"><a href=\"https:\/\/www.keytlaw.com\/azllclaw\/2017\/12\/tax-audit\/\">LLCs Taxed as Partnership Need to Adopt a Tax Audit Agreement ASAP<\/a> &#8211; The new partnership tax audit rules effective January 1, 2018, completely changed the way that LLCs taxed as partnerships will be audited.\u00a0 If your LLC is taxed as a partnership read this article to learn why your LLC needs to adopt a Partnership Tax Audit Agreement that will protect the LLC&#8217;s members and the LLC&#8217;s partnership representative.<\/p>\n<\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.keytlaw.com\/oa\/partnership-tax-audit-agreement\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span><\/span>LLCs Taxed as Partnerships Must Adopt a Tax Audit Agreement<\/a><span><\/span> &#8211; 34+ attorneys and CPAs recommend that LLCs taxed as partnerships amend their Operating Agreements for the new tax audit rules.\u00a0 See my online <a href=\"https:\/\/www.keytlaw.com\/oa\/oa-pt\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Audit Agreement Questionnaire<\/a>.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/fein\/\" target=\"_blank\" rel=\"noopener noreferrer\">How to Get a Federal Employer ID Number for an LLC<\/a> &#8211; Arizona LLC attorney Richard Keyt recommends that every LLC obtain a federal employer identification number.\u00a0 Read why and how to get the EIN online using the IRS&#8217; wizard.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/irs-form-ss-4\/\">How to Complete IRS Form SS-4<\/a> &#8211; If you hired KEYTLaw, LLC, to obtain an employer id number (EIN) from the IRS, read Richard Keyt&#8217;s detailed explanation of how to complete IRS Form SS-4, Application for Employer Identification Number.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/arizona-llc-legal-audit\/\">Do-It-Yourself Arizona LLC Legal Audit<\/a> &#8211; This comprehensive audit contains 83 questions,\u00a032 tasks and 29 alerts.\u00a0 Answer the questions and learn if your Arizona LLC has any legal issues.\u00a0 If problems are found, the audit explains how to solve them.\u00a0 You can purchase this audit for $97 in our store, but the audit is included in our <a href=\"https:\/\/www.keytlaw.com\/packages\" target=\"_blank\" rel=\"noopener noreferrer\">$597 Silver &amp; $997 Gold LLC formation packages<\/a>.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/2012\/02\/colorado-court-pierces-llc-veil\/\" target=\"_blank\" rel=\"noopener noreferrer\">Colorado Court Pierces LLC Veil &amp; Holds Member Liable for LLC\u2019s Debt<\/a> &#8211; This article analyzes the Colorado Court of Appeals case of Martin v. Freeman, which is a perfect bad example with important lessons for all LLC owners.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"..\/operating-llcs\/inherit-your-llc\/\" target=\"_blank\" rel=\"noopener noreferrer\">Who Will Inherit Your Membership Interest in Your Arizona LLC When You Die?<\/a> &#8211; If you own or will own all or a part of an Arizona LLC, you must know who will inherit your LLC membership interest if when you die?\u00a0 The failure to plan now could result in the wrong person(s) inheriting your LLC and require a costly, time-consuming and public probate.\u00a0 This article explains a simple inexpensive method to leave your LLC to your desired heir(s) and avoid probate.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/amendaoo\/\" target=\"_blank\" rel=\"noopener noreferrer\">When an LLC Must Amend its Articles of Organization<\/a><em> &#8211; <\/em>Arizona LLC law provides that on the occurrence of certain events, the LLC must amend its Articles of Organization on file with the Arizona Corporation Commission.\u00a0 Do you know when Arizona law requires an LLC to amend its Articles of Organization?\u00a0 If you are a member of an Arizona LLC, you must make sure your LLC complies with Arizona&#8217;s LLC law.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/how-to-change-llcs-name\/\" target=\"_blank\" rel=\"noopener noreferrer\">How to Change LLC&#8217;s Name<\/a> &#8211; If you want to change the name of your Arizona LLC, this article will tell you how to do it.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/llc-oa-q\/\" target=\"_blank\" rel=\"noopener noreferrer\">Operating Agreement Preparation Service<\/a><em> &#8211;<\/em> If your existing Arizona LLC needs an Operating Agreement, hire Richard Keyt to prepare it.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/buying-a-business-faqs\/\" target=\"_blank\" rel=\"noopener noreferrer\">Legal Issues When Buying an Arizona Business: Frequently Asked Questions<\/a> &#8211; If you are considering buying an Arizona business, this must read article explains what you need to know before you sign a purchase contract.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/annual-llc-minutes\/\" target=\"_blank\" rel=\"noopener noreferrer\">Annual LLC Minutes<\/a><em> &#8211;<\/em> Why all AZ LLCs should hold annual meetings and document the meetings with minutes or resolutions.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/arizona-transaction-privilege-tax-license\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arizona Transaction Privilege Tax License<\/a><em> &#8211;<\/em> How to get an Arizona sales tax license (aka a transaction privilege tax license) and an Arizona state tax id number.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"http:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/registering-foreign-llcs-to-do-business-in-arizona\/\" target=\"_blank\" rel=\"noopener noreferrer\">Registering Foreign LLCs to do Business in Arizona<\/a> &#8211; An explanation of how a non-Arizona limited liability company may register as a foreign LLC in Arizona.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>LLCs Taxed as Partnership Need to Adopt a Tax Audit Agreement ASAP &#8211; The new partnership tax audit rules effective January 1, 2018, completely changed the way that LLCs taxed as partnerships will be audited.\u00a0 If your LLC is taxed as a partnership read this article to learn why your LLC needs to adopt a Partnership Tax Audit Agreement that will protect the LLC&#8217;s members and the LLC&#8217;s partnership representative. LLCs Taxed as Partnerships Must Adopt a Tax Audit Agreement &#8211; 34+ attorneys and CPAs recommend that LLCs taxed as partnerships amend their Operating Agreements for the new tax audit rules.\u00a0 See my online Tax Audit Agreement Questionnaire. How to Get a Federal Employer ID Number for an LLC &#8211; Arizona LLC attorney Richard Keyt recommends that every LLC obtain a federal employer identification number.\u00a0 Read why and how to get the EIN online using the IRS&#8217; wizard. How to Complete IRS Form SS-4 &#8211; If you hired KEYTLaw, LLC, to obtain an employer id number (EIN) from the IRS, read Richard Keyt&#8217;s detailed explanation of how to complete IRS Form SS-4, Application for Employer Identification Number. Do-It-Yourself Arizona LLC Legal Audit &#8211; This comprehensive audit contains 83 questions,\u00a032 tasks and 29 alerts.\u00a0 Answer the questions and learn if your Arizona LLC has any legal issues.\u00a0 If problems are found, the audit explains how to solve them.\u00a0 You can purchase this audit for $97 in our store, but the audit is included in our $597 Silver &amp; $997 Gold LLC formation packages. Colorado Court Pierces LLC Veil &amp; Holds Member Liable for LLC\u2019s Debt &#8211; This article analyzes the Colorado Court of Appeals case of Martin v. Freeman, which is a perfect bad example with <a href=\"https:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-9","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Operating Arizona LLCs<\/title>\n<meta name=\"description\" content=\"A series of articles written by Arizona LLC attorney Richard Keyt explain important LLC operational issues.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Operating LLCs\" \/>\n<meta property=\"og:description\" content=\"A series of articles written by Arizona LLC attorney Richard Keyt explain important LLC operational issues.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.keytlaw.com\/azllclaw\/operating-llcs\/\" \/>\n<meta property=\"og:site_name\" content=\"Arizona LLC Law\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/keytlaw\" \/>\n<meta property=\"article:modified_time\" content=\"2019-06-15T13:50:55+00:00\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/\"},\"author\":{\"name\":\"Richard Keyt\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/person\\\/9d6c74d30296559f95e238fa25182391\"},\"headline\":\"Operating LLCs\",\"datePublished\":\"2010-10-12T23:20:38+00:00\",\"dateModified\":\"2019-06-15T13:50:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/\"},\"wordCount\":600,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/\",\"name\":\"Operating Arizona LLCs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\"},\"datePublished\":\"2010-10-12T23:20:38+00:00\",\"dateModified\":\"2019-06-15T13:50:55+00:00\",\"description\":\"A series of articles written by Arizona LLC attorney Richard Keyt explain important LLC operational issues.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/operating-llcs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Operating LLCs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"name\":\"Arizona LLC Law\",\"description\":\"Information about Forming &amp; 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