有限責任公司Limited Liability Company (LLC)

定義Definition:
是一個獨立法人，介於合夥公司和法定公司，擁有法定公司的有限責任，和個人或合夥公司的稅法。有限責任公司的擁有人稱為成員。A separate legal entity, the LLC is a hybrid between a partnership and a corporation, combining the limited liability advantage of a corporation with the tax status of a sole proprietor or partnership. Owners of the LLC are called members.


優點Advantages:

如同合夥公司，有限責任公司有營運協議。有限責任公司可由一位或更多成員組成。
Similar to the partnership entities, the LLC is governed by an operating agreement.The LLC may be formed by one or more members.

因是一個獨立法人，有限合夥公司可擁有財產、告人、或被告。
As a separate legal entity, LLC's may own property, sue, and be sued in LLC's name.

由有限責任公司成員所選出之管理人可以是個人或其他法人。
Managers of an LLC as elected by the members may be in the form of a person or other entity.

除公司結構程另註，有限責任公司享有法定公司永久存在之特性。
Unless otherwise specified by the Articles of Organization, LLC's enjoy perpetual continuity similarly as in a corporation.


缺點Disadvantages:

因是一個獨立法人，有限責任公司比一般 合夥公司或個人公司需更多法律文件。
Since a LLC is a legal entity, the formation of a LLC requires more legal documentation than in a general partnership or sole proprietorship