SimplyCPA
Quick Sheets/REG/Business Law: Agency & Business Structures

REG — Quick Sheet

Business Law: Agency & Business Structures

Read time: ~5 minutes

One-minute revision

  • Authority: actual express, actual implied, apparent (arises from the principal's conduct, never the agent's claims)
  • Agent duties: loyalty, obedience, care, accounting, notification
  • GP → unlimited joint & several; LP → GP unlimited, limited partners limited; LLP → shielded from partners' malpractice
  • LLC: single member disregarded, multi-member taxed as partnership by default, can elect corporate
  • C corp double tax; S corp flow-through with eligibility limits
  • Limited partner participating in control can lose limited liability