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- W14448733 abstract "Prepared in connection with the symposium on held at the University of Maryland School of Law, this article reviews the history of business organization structures specifically organized for professional practices, the place of these organizations in the context of the federal tax classification regulations, and the subsequent rise of the limited liability company and the limited liability partnership, each affording the owners limited liability from claims based upon the malpractice of other professionals in the firm, as mechanisms for the organization of professional practices. The article proposes that entity rationalization not include forms specific for the organization of professional practices and that, to the extent that aspects of the business organization should be subject to specific regulation in the professional context, such should be accomplished through the rules of professional regulatory bodies and boards." @default.
- W14448733 created "2016-06-24" @default.
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- W14448733 date "2007-10-17" @default.
- W14448733 modified "2023-09-25" @default.
- W14448733 title "The Place (If Any) of the Professional Structure in Entity Rationalization" @default.
- W14448733 hasPublicationYear "2007" @default.
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