CHECK-THE-BOX AND BEYOND - THE FUTURE OF LIMITED-LIABILITY ENTITIES

This Symposium is an edited, hard-copy version of a national Internet symposium entitled ''On-Line Symposium on the Future of Limited Liabil ity Entities,'' which was conducted September 11-25, 1996, on the Amer ican Bar Association-sponsored LNET-LLC Internet discussion group. The principal focus of the Symposium was the impact of the new Internal R evenue Service ''check-the-box'' characterization rules on the choice of entity analysis and, more generally, on the future of business asso ciations. The participants also considered, in depth, the tax, liabili ty, securities, and bankruptcy implications of the rapid proliferation of new forms of business entities.